501(c)(1) | Corporations Organized Under Act of Congress (including Federal Credit Unions) | 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 | 9901 or 990EZ8 | No2 |
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 | Activities of nature implied by description of class of organization | 1023 | 9901 or 990EZ8, or 990-PF | Yes, generally2,3 |
501(c)(4) | Civic Leagues, Social Welfare Organizations, and Local Associations of Employees | Promotion of community welfare; charitable, educational or recreational | 1024 | 9901 or 990EZ8 | No,generally2,3 |
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 | 9901 or 990EZ8 | No2 |
501(c)(6) | Business Leagues, Changers of Commerce, Real Estate Boards, Etc. | Improvement of business conditions of one or more lines of business | 1024 | 9901 or 990EZ8 | No2 |
501(c)(7) | Social and Recreation Clubs | Pleasure, recreation, social activities | 1024 | 9901 or 990EZ8 | No2 |
501(c)(8) | Fraternal Beneficiary Societies and Associations | Lodge providing for payment of life, sickness, accident, or other benefits to members | 1024 | 9901 or 990EZ8 | Yes, if for certain Sec. 501(c)(3) purposes |
501(c)(9) | Voluntary Employees' Beneficiary Associations | Providing for payment of life, sickness, accident, or other benefits to members | 1024 | 9901 or 990EZ8 | No2 |
501(c)(10) | Domestic Fraternal Societies and Associations | Lodge devoting its net earnings to charitable, fraternal, and other specified purposes. No life, sickness, or accident benefits to members | 1024 | 9901 or 990EZ8 | Yes, if for certain Sec. 501(c)(3) purposes |
501(c)(11) | Teachers' Retirement Fund Associations | Teachers' association for payment of retirement benefits | No Form6 | 9901 or 990EZ8 | No2 |
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 | 9901 or 990EZ8 | No2 |
501(c)(13) | Cemetery Companies | Burials and incidental activities | 1024 | 9901 or 990EZ8 | Yes, generally |
501(c)(14) | State Chartered Credit Unions, Mutual Reserve Funds | Loans to members | No Form6 | 9901 or 990EZ8 | No2 |
501(c)(15) | Mutual Insurance Companies or Associations | Providing insurance to members substantially at cost | 1024 | 9901 or 990EZ8 | No2 |
501(c)(16) | Cooperative Organization to Finance Crop Operations | Financing crop operations in conjunction with activities of a marketing or purchasing association | No Form6 | 9901 or 990EZ8 | No2 |
501(c)(17) | Supplemental Unemployment Benefit Trusts | Financing crop operations in conjunction with activities of a marketing or purchasing association | 1024 | 9901 or 990EZ8 | No2 |
501(c)(18) | Employee Funded Pension Trust (created before June 25, 1959) | Payment of benefits under a pension plan funded by employees | No Form6 | 9901 or 990EZ8 | No2 |
501(c)(19) | Post or Organization of Past or Present Members of the Armed Forces | Activities implied by nature of organization | 1024 | 9901 or 990EZ8 | No, generally7 |
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 Form6 | 990-BL | No4 |
501(c)(22) | Withdrawal Liability Payment Fund | To provide funds to meet the liability of employers withdrawing from a multi-employer pension fund | No Form6 | 9901 or 990EZ8 | No5 |
501(c)(23) | Veterans Organization (created before 1880) | To provide insurance and other benefits to veterans | No Form6 | 9901 or 990EZ8 | No, generally7 |
501(c)(25) | Title Holding Corporation or Trusts with Multiple Parents | Holding title and paying over income from property to 35 or fewer parents or beneficiaries | 1024 | 9901 or 990EZ8 | No |
501(c)(26) | State-Sponsored Organization Providing Health Coverage for High-Risk Individuals | Provides health care coverage to high-risk individuals | No Form6 | 9901 or 990EZ8 | No |
501(c)(27) | State-Sponsored Workers' Compensation Reinsurance Organization | Reimburses members for losses under workers' compensation acts | No Form6 | 9901 or 990EZ8 | No |
501(d) | Religious and Apostolic Associations | Regular business activities. Communal religious community | No Form | 10659 | No2 |
501(e) | Cooperative Hospital Service Organizations | Performs cooperative services for hospitals | 1023 | 9901 or 990EZ8 | Yes |
501(f) | Cooperative Service Organizations of Operating Educational Organizations | Performs collective investment services for educational organizations | 1023 | 9901 or 990EZ8 | Yes |
501(k) | Child Care Organization | Provides care for children | 1023 | 9901 or 990EZ8 | Yes |
501(n) | Charitable Risk Pools | Pools certain insurance risks of 501(c)(3) | 1023 | 9901 or 990EZ8 | Yes |
521(a) | Farmers; Cooperative Associations | Cooperative marketing and purchasing for agricultural producers | 1028 | 990-C | No |