Types of Tax-Exempt Organizations

Click here for IRS Publication 557, Tax Exempt Status for Your Organization, and refer to the table on pages 60-61.  Click here for an annotated list at muridae.com.

Among the most common types of tax-exempt organizations:

501(c)(3):  Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition, or for the prevention of cruelty to children or animals, subject to certain requirements and limitations set forth therein.  E.g., American Red Cross, San Francisco Food Bank, San Francisco Symphony, Stanford University, Ford Foundation, Roman Catholic Church.

501(c)(4):  Civic leagues or organizations operated exclusively for the promotion of social welfare, or local associations of employees, subject to certain requirements and limitations set forth therein.  E.g., Sierra Club, American Association of Retired Persons, Chinese Community Health Care Association, Moveon.org Civic Action.

501(c)(6):  Business leagues, chambers of commerce, real-estate boards, boards of trade, or professional football leagues, subject to certain requirements and limitations set forth therein.  E.g., Bar Association of San Francisco, American Medical Association, National Association of Realtors, Academy of Motion Picture Arts & Sciences.

501(c)(19):  Post or organization of past or present members of the Armed Forces of the United States, or an auxilary unit or society of, or a trust or foundation for, any such post or organization, subject to certain requirements and limitations set forth therein.  E.g., American Legion.