Tools, Templates & Tips

Exemption Types

Exemption Types

Type of Organization IRC Section
Corporations Organized Under Act of Congress 501(c)(1)
Title Holding Corporations 501(c)(2)
Charitable, Religious, Educational, Scientific, etc. Organizations 501(c)(3)
Civic Leagues and Social Welfare Organizations 501(c)(4)
Labor, Agricultural, and Horticultural Organizations 501(c)(5)
Business Leagues, etc. 501(c)(6) 
Social and Recreation Clubs  501(c)(7) 
Fraternal Beneficiary and Domestic Fraternal Societies and Associations  501(c)(8) & (10) 
Voluntary Employees' Beneficiary Associations  501(c)(9) 
Teachers' Retirement Fund Associations  501(c)(11) 
Benevolent Life Insurance Associations, Mutual Ditch or Irrigation Companies, Mutual or Cooperative Telephone Companies, etc.  501(c)(12) 
Cemetery Companies  501(c)(13) 
State Chartered Credit Unions, Mutual Reserve Funds  501(c)(14) 
Mutual Insurance Companies or Associations  501(c)(15) 
Cooperative Organizations to Finance Crop Operations  501(c)(16) 
Supplemental Unemployment Benefit Trusts  501(c)(17) 
Employee Funded Pension Trusts (created before 6/25/59)  501(c)(18) 
Organizations of Past or Present Members of the Armed Forces  501(c)(19) & (23) 
Black Lung Benefit Trusts  501(c)(21) 
Withdrawal Liability Payment Funds 501(c)(22) 
Title Holding Corporations and Trusts  501(c)(25) 
State-Sponsored Organizations Providing Health Coverage for High-Risk Individuals  501(c)(26) 
State-Sponsored Workmen's Compensation and Insurance and Reinsurance Organizations  501(c)(27)
Religious and Apostolic Associations  501(d) 
Cooperative Hospital Service Organizations  501(e) 
Cooperative Service Organizations of Operating Educational Organizations  501(f) 
Child Care Organizations 501(k)
Charitable Risk Pools 501(n) 
Political Organizations 527
Author: 
Patricia A. O'Malley, CPA
Author's Organization: 
Rubino & McGeehin