X

Charity Navigator relies on donations from users like you.
Did you know that we never charge charities to be rated on our site? This allows us to maintain independence and conduct unbiased evaluations. We're not salespeople. We're coders, data analysts, and information junkies. We need your help. We're a nonprofit that relies on donations averaging $12. If Charity Navigator is useful to you, please take a minute to keep it online and free for another year. Thank you.
Dear Readers: Did you know that Charity Navigator is a nonprofit too? We never charge users or nonprofits to use our site. We rely on donations from users like you. If everyone gave $5, we could keep it online and free for another year. Please help today.
Maybe later  |   I already donated
Disable all preview features

Types of Nonprofits

April 16, 2006

 
 

The following list comes from IRS Publication 557.

Type Description Contributions Deductible?

501(c)(1)

Corporations Organized under Act of Congress (including Federal Credit Unions)

Yes

501(c)(2)

Title Holding Corporation For Exempt Organization

No

501(c)(3)

Religious, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to Foster National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals Organizations

Yes

501(c)(4)

Civic Leagues, Social Welfare Organizations, and Local Associations of Employees

No, generally*

501(c)(5)

Labor, Agricultural, and Horticultural Organizations

No

501(c)(6)

Business Leagues, Chambers of Commerce, Real Estate Boards, etc.

No

501(c)(7)

Social and Recreational Clubs

No

501(c)(8)

Fraternal Beneficiary Societies and Associations

Yes

501(c)(9)

Voluntary Employees Beneficiary Associations

No

501(c)(10)

Domestic Fraternal Societies and Associations

Yes

501(c)(11)

Teachers' Retirement Fund Associations

No

501(c)(12)

Benevolent Life Insurance Associations, Mutual Ditch or Irrigation Companies, Mutual or Cooperative Telephone Companies, etc.

No

501(c)(13)

Cemetery Companies

Yes

501(c)(14)

State-Chartered Credit Unions, Mutual Reserve Funds

No

501(c)(15)

Mutual Insurance Companies or Associations

No

501(c)(16)

Cooperative Organizations to Finance Crop Operations

No

501(c)(17)

Supplemental Unemployment Benefit Trusts

No

501(c)(18)

Employee Funded Pension Trust (created before June 25, 1959)

No

501(c)(19)

Post or Organization of Past or Present Members of the Armed Forces

No, generally*

501(c)(21)

Black Lung Benefit Trusts

No

501(c)(22)

Withdrawal Liability Payment Fund

No

501(c)(23)

Veterans' Organization (created before 1880)

No, generally*

501(c)(25)

Title Holding Corporations or Trusts with Multiple Parent Corporations

No

501(c)(26)

State-Sponsored Organization Providing Health Coverage for High-Risk Individuals

No

501(c)(27)

State-Sponsored Workers' Compensation Reinsurance Organization

No

501(c)(28)

National Railroad Retirement Investment Trust

No

501(c)(29)

CO-OP health insurance issuers

No

* See the IRS Publication 557 pages 68-70 for more details.

Join Our Mailing List

Join over 400,000 other informed givers and get updates on charity ratings, new features, hot topics, and tips for donating.