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Internal Revenue Service Subsection Codes for Tax-Exempt Organizations

The following chart lists the different kinds of tax-exempt organizations and whether or not contributions to them are tax deductible. It is based on IRS Publication 557 and T.D. 8818. For more information, see IRS Publication 557 and T.D. 8818 or consult your tax advisor.

Section of CodeDescription of CategoriesAnnual Return Required to Be FiledDisclosure RequirementsContributions Allowable
501(c)(1)Corporations Organized under Act of Congress (including Federal Credit Unions)NoneNoneYes, if made for exclusively public purposes
501(c)(2)Title Holding Corporation for Exempt OrganizationForm 9901 or 990-EZ8Form 990 or 990-EZ
Form 1024
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 OrganizationsForm 9901, 990-EZ8, or 990-PFForm 990, 990-EZ, or 990-PF
Form 1023
Yes, generally
501(c)(4)Civic Leagues, Social Welfare Organizations, and Local Associations of EmployeesForm 9901 or 990-EZ8Form 990 or 990-EZ
Form 1024
No, generally2,3
501(c)(5)Labor, Agricultural, and Horticultural OrganizationsForm 9901 or 990-EZ8Form 990 or 990-EZ
Form 1024
No2
501(c)(6)Business Leagues, Chambers of Commerce, Real Estate Boards, Etc.Form 9901 or 990-EZ8Form 990 or 990-EZ
Form 1024
No2
501(c)(7)Social and Recreational ClubsForm 9901 or 990-EZ8Form 990 or 990-EZ
Form 1024
No2
501(c)(8)Fraternal Beneficiary Societies and AssociationsForm 9901 or 990-EZ8Form 990 or 990-EZ
Form 1024
Yes, for certain Sec. 501(c)(3) purposes
501(c)(9)Voluntary Employees Beneficiary AssociationsForm 9901 or 990-EZ8Form 990 or 990-EZ
Form 1024
No2
501(c)(10)Domestic Fraternal Societies and AssociationsForm 9901 or 990-EZ8Form 990 or 990-EZ
Form 1024
Yes, for certain Sec. 501(c)(3) purposes
501(c)(11)Teacher's Retirement Fund AssociationsForm 9901 or 990-EZ8Form 990 or 990-EZ
Form 1024
No2
501(c)(12)Benevolent Life Insurance Associations, Mutual Ditch or Irrigation Companies, Mutual or Cooperative Telephone Companies, Etc.Form 9901 or 990-EZ8Form 990 or 990-EZ
Form 1024
No2
501(c)(13)Cemetery CompaniesForm 9901 or 990-EZ8Form 990 or 990-EZ
Form 1024
Yes, generally
501(c)(14)State Chartered Credit Unions, Mutual Reserve FundsForm 9901 or 990-EZ8Form 990 or 990-EZ
Form 1024
No2
501(c)(15)Mutual Insurance Companies or AssociationsForm 9901 or 990-EZ8Form 990 or 990-EZ
Form 1024
No2
501(c)(16)Cooperative Organizations to Finance Crop OperationsForm 9901 or 990-EZ8Form 990 or 990-EZ
Form 1024
No2
501(c)(17)Supplemental Unemployment Benefit TrustsForm 9901 or 990-EZ8Form 990 or 990-EZ
Form 1024
No2
501(c)(18)Employee Funded Pension Trust (created before June 25, 1959)Form 9901 or 990-EZ8Form 990 or 990-EZ
Form 1024
No2
501(c)(19)Post or Organization of Past or Present Members of the Armed ForcesForm 9901 or 990-EZ8Form 990 or 990-EZ
Form 1024
No, generally7
501(c)(21)Black Lung Benefit TrustsForm 990-BLForm 990-BL (except Schedule A)No4
501(c)(22)Withdrawal Liability Payment FundForm 990 or 990-EZ8Form 990 or 990-EZNo5
501(c)(23)Veterans Organizations (created before 1880)Form 990 or 990-EZ8Form 990 or 990-EZNo, generally7
501(c)(25)Title Holding Corporations or Trusts with Multiple ParentsForm 990 or 990-EZForm 990 or 990-EZ
Form 1024
No
501(c)(26)State-Sponsored Organization Providing Health Coverage for High-Risk IndividualsForm 9901 or 990-EZ8Form 990 or 990-EZ
Form 1024
No
501(c)(27)11State-Sponsored Workers' Compensation Reinsurance OrganizationForm 9901 or 990-EZ8Form 990 or 990-EZNo
501(c)(28)12National Railroad Retirement Investment TrustNot yet determinedNoneNo
501(d)Religious and Apostolic AssociationsForm 10659Form 1065 (except Schedule K-1)No2
501(e)Cooperative Hospital Service OrganizationsForm 9901 or 990-EZ8Form 990 or 990-EZ
Form 1023
Yes
501(f)Cooperative Service Organizations of Operating Educational OrganizationsForm 9901 or 990-EZ8Form 990 or 990-EZ
Form 1023
Yes
501(k)Child Care OrganizationsForm 990 or 990-EZ8Form 990 or 990-EZ
Form 1023
Yes
501(n)Charitable Risk PoolsForm 9901 or 990-EZ8Form 990 or 990-EZ
Form 1023
Yes
521(a)Farmers' Cooperative AssociationsForm 990-CForm 990-CNo
4947(a)(1)Non-Exempt Charitable TrustsForm 990-PFForm 990-PFNo13
4947(a)(2)Split-Interest TrustForm 5227NoneNo14
170(c)(1)Government EntityNoneNoneYes, if made for exclusively public purposes
  1. For exceptions to the filing requirement see chapter 2 of Publication 557 and the general instructions for Form 990.
  2. An organization exempt under a subsection of Code sec. 501 other than 501(c)(3) may establish a charitable fund, contributions to which are deductible. Such a fund must itself meet the requirements of section 501(c)(3) and the related notice requirements of section 508(a).
  3. Contributions to volunteer fire companies and similar organizations are deductible, but only if made for exclusively public purposes.
  4. Deductible as a business expense to the extent allowed by Code section 192.
  5. Deductible as a business expense to the extent allowed by Code section 194A.
  6. Application is by letter to the address shown on Form 8718. A copy of the organizing document should be attached and the letter should be signed by an officer.
  7. Contributions to these organizations are deductible only if 90% or more are of the organization's members are war veterans.
  8. For limits on the use of Form 990-EZ, see chapter 2 of Publication 557 and the general instructions for Form 990-EZ (or Form 990).
  9. Although the organization files a partnership return, all distributions are deemed dividends. The members are not entitled to pass-through treatment of the organization's income or expenses.
  10. Form 1120-POL is required only if the organization has taxable income as defined in IRC 527(c).
  11. 501(c)(27) organizations (State-Sponsored Workers' Compensation Reinsurance Organizations) do not appear on GuideStar because they are not included on the I.R.S. Business Master File (BMF).
  12. There is only one 501(c)(28) organization (the National Railroad Retirement Investment Trust), which was created by an act of Congress. It is not included on the BMF and therefore does not appear on GuideStar.
  13. Only the person(s) who established a 4947(a)(1) non-exempt charitable trust may contribute to it.
  14. Only the person(s) who established a split-interest trust may contribute to it.