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.
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