Exempt Organization Reference Chart
From TaxAlmanac, A Free Online Resource for Tax Professionals
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From TaxAlmanac
| Code Section | Description of Organization | General Nature of Activities | Application Form | Annual Return Filing | Contributions Allowed |
|---|---|---|---|---|---|
| 501(c)(1) | Corporations organized under act of congress | Instrumentalities of the United States | No form | None | Yes, if made for exclusively public purposes |
| 501(c)(2) | Title-holding corporation for exempt organization | Holding title to property of an exempt organization | 1024 | 990 or 990EZ | No |
| 501(c)(3) | Religious, eductional, charitable, scientific, literary, testing for public safety, foster national or international amateur sports competition , or prevaention of cruelty to children or animals organizations | Activities of nature implied by description of class of organization | 1023 | 990, 990EZ, or 990-PF | Yes, generally |
| 501(c)(4) | Civic leagues, social welfare organizations, and local associations of employees | Promotion of community welfare; charitable, educational or recreational | 1024 | 990 or 990EZ | No, generally |
| 501(c)(5) | Labor, agricultural, and horticultural organizations | Educational or instructive, the purpose being to improve conditions of work, and to improve products and efficiency | 1024 | 990 or 990EZ | No |
| 501(c)(6) | Business leagues, chambers of commerce, real estate boards, etc | Improvement of business conditions of one or more lines of business | 1024 | 990 or 990EZ | No |
| 501(c)(7) | Social and recreation clubs | Pleasure, recreation, social activities | 1024 | 990 or 990EZ | No |
| 501(c)(8) | Fraternal beneficiary societies and associations | Lodge providing for payment of life, sickness, accident, or other benefits to members | 1024 | 990 or 990EZ | Yes, if for certain section 501(c)(3) purposes |
| 501(c)(9) | Voluntary employees' beneficiary associations | Providing for payment of life, sickenss, accident, or other benefits ot members | 1024 | 990 or 990EZ | No |
| 501(c)(10) | Domestic fraternal societies and associations | Lodge devoting its net earning to charitable, fraternal, and other specified purposes. No life, sickness, or accident benefits to members | 1024 | 990 or 990EZ | No |
| 501(c)(11) | Teachers' retirement fund associations | Teachers' association for payment of retirement benefits | No form | 990 or 990EZ | No |
| 501(c)(12) | Benevolent life insurance associations, mutual ditch or irrigation companies, mutual or cooperative telephone companies, etc. | Activities of a mutually beneficial nature similar to those implied by the description of class of organization | 1024 | 990 or 990EZ | No |
| 501(c)(13) | Cemetery companies | Burials and incidental actvities | 1024 | 990 or 990EZ | Yes, generally |
| 501(c)(14) | State-chartered credit unions, mutual reserve funds | Loans to members | No form | 990 or 990EZ | No |
| 501(c)(15) | Mutual insurance companies or associations | Providing insurance to members substantially at cost | 1024 | 990 or 990EZ | No |
| 501(c)(16) | Cooperative organizations to finance crop operations | Financing crop operations in conjunction with activities of a marketing or purchasing association | No form | 990 or 990EZ | No |
| 501(c)(17) | Supplemental unemployment benefit trusts | Provides for payment of supplemental unemployment compensation benefits | 1024 | 990 or 990EZ | No |
| 501(c)(18) | Employee-funded persion trust (created before June 25, 1959) | Payment of benefits under a pension plan funded by employees | No form | 990 or 990EZ | No |
| 501(c)(19) | Post or organization of past or present members of the armed forces | Actviities implied by nature of organization | 1024 | 990 or 990EZ | No, generally |
| 501(c)(21) | Black lung benefit trusts | Funded by coal mine operators to satisfy their liability for disability or death due to black lung diseases | No form | 990-BL | No |
| 501(c)(22) | Withdrawal liability payment fund | To provide funds to meet the liability or employers withdrawing from a multi-employer pension fund | No form | 990 or 990EZ | No |
| 501(c)(23) | Veterans organization (created before 1980) | To provide insurance and other benefits to veterans | No form | 990 or 990EZ | No, generally |
| 501(c)(25) | Title-holding corporations or trusts with multiple parents | Holding title and paying over income from property to 35 or fewer parents or beneficiaries | 1024 | 990 or 990EZ | No |
| 501(c)(26) | State-sponsored organization providing health coverage for high-risk individuals | Provides health care coverage to high-risk individuals | No form | 990 or 990EZ | No |
| 501(c)(27) | State-sponsored workers'compensation reinsurance organization | Reimburses members for losses under workers' compensation acts | 1024 | 990 or 990EZ | No |
| 501(d) | Religious and apostolic associations | Regular business actvities, communal religious community | No form | 1065 | No |
| 501(e) | Cooperative hospital service organizations | Performs cooperative services for hospitals | 1023 | 990 or 990EZ | Yes |
| 501(f) | Cooperative service organizations of operating educational organizations | Performs collective investment services for educational organizations | 1023 | 990 or 990EZ | Yes |
| 501(k) | Child care organization | Provides care for children | 1023 | 990 or 990EZ | Yes |
| 501(n) | Charitable risk pools | Pools certain insurance risks of 501(c)(3) organizations | 1023 | 990 or 990EZ | Yes |
| 521(a) | Farmers' cooperative associations | Cooperative marketing and purchasing for agricultural producers | 1028 | 990-C | No |
| 527 | Political organizations | A party, committee, fund, association, etc, that directly or indirectly accepts contributions or makes expenditures for political campaigns | No form | 1120-POL, 990 or 990EZ | No |
