Exempt Organization Reference Chart

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Exempt Organization Reference Chart
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
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