• 501(c)(1) – Corporations Organized Under Act of Congress (including Federal Credit Unions)
  • 501(c)(2) – Title Holding Corporation for Exempt Organization
  • 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
  • 501(c)(4) – Civic Leagues, Social Welfare Organizations, and Local Associations of Employees
  • 501(c)(5) – Labor, Agricultural, and Horticultural Organizations
  • 501(c)(6) – Business Leagues, Chambers of Commerce, Real Estate Boards, etc.
  • 501(c)(7) – Social and Recreational Clubs
  • 501(c)(8) – Fraternal Beneficiary Societies and Associations
  • 501(c)(9) – Voluntary Employees Beneficiary Associations
  • 501(c)(10) – Domestic Fraternal Societies and Associations
  • 501(c)(11) – Teachers’ Retirement Fund Associations
  • 501(c)(12) – Benevolent Life Insurance Associations, Mutual Ditch or Irrigation Companies, Mutual or Cooperative Telephone Companies, etc.
  • 501(c)(13) – Cemetery Companies
  • 501(c)(14) – State-Chartered Credit Unions, Mutual Reserve Funds
  • 501(c)(15) – Mutual Insurance Companies or Associations
  • 501(c)(16) – Cooperative Organizations to Finance Crop Operations
  • 501(c)(17) – Supplemental Unemployment Benefit Trusts
  • 501(c)(18) – Employee Funded Pension Trust (created before June 25, 1959)
  • 501(c)(19) – Post or Organization of Past or Present Members of the Armed Forces
  • 501(c)(21) – Black lung Benefit Trusts
  • 501(c)(22) – Withdrawal Liability Payment Fund
  • 501(c)(23) – Veterans Organization (created before 1880)
  • 501(c)(25) – Title Holding Corporations or Trusts with Multiple Parents
  • 501(c)(26) – State-Sponsored Organization Providing Health Coverage for High-Risk Individuals
  • 501(c)(27) – State-Sponsored Workers’ Compensation Reinsurance Organization
  • 501(c)(28) – National Railroad Retirement Investment Trust
  • 501(d) - Religious and Apostolic Associations
  • 501(e) - Cooperative Hospital Service Organizations
  • 501(f) - Cooperative Service Organizations of Operating Educational Organizations
  • 501(k) - Child Care Organizations

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