501(c)(3) organizations:

  • Private Foundations
  • 509(a)(1)
  • 509(a)(2)
  • 509(a)(3)
  • 509(a)(4)


501(c)(4) – Civic League, Social Welfare Organization or Local Employee Association




501(c)(6) – Trade or Professional Association


501(c)(7) – Social or Recreational Club


501(c)(8) – Fraternal Societies


501(c)(9) – Employee Beneficiary Association


501(c)(10) – Domestic Fraternal Societies and Associations


501(c)(11) – Teacher’s Retirement Fund Associations


501(c)(13) – Cemetery Companies


501(c)(14) – State Chartered Credit Union and Mutual Reserve Fund


501(c)(15) – Mutual Insurance Companies of Association


501(c)(16) – Cooperative Organizations to Finance Crop Operations


501(c)(17) – Supplemental Unemployment Benefits Trust


501(c)(18) – Employee Funded Pension Trust


501(c)(19) – Veterans Organizations




501(c)(21) – Black Lung Benefits Trust


501(c)(22) – Withdrawal Liability Payment Fund


501(c)(23) – Veterans Organization


501(c)(26) – State Sponsored Organizations Providing Health Coverage for High-Risk Individuals


501(c)(27) – State Sponsored Workers’ Compensation Reinsurance Organization


501(d) – Religious and Apostolic Associations


501(e) – Cooperative Hospital Service Organizations