| IRC Section | Description of organization | General nature of activities |
Application Form No. | Annual return | Contributions deductible |
|
| 501(c)(1) | Corporations organized under act of congress (including federal credit unions) | Instrumentalities of the United States | None | None | Yes, if made for exclusively public purposes |
|
| 501(c)(2) | Title holding corporation for exempt organization | Holding title to property of an exempt | 1024 | 990 | No |
|
| 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 | Nature of activities implied by description of organization | 1023 | 990 or 990-PF |
Generally, Yes |
|
| 501(c)(4) | Civic leagues, social welfare organizations, and local associations of employees | Promotion of community welfare, charitable, | 1024 | 990 | Generally, No |
|
| 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 | 990 | No |
|
| 501(c)(6) | Business leagues, chambers of commerce, real estate boards, etc. | Improvement of business conditions of one or more lines of business | 1024 | 990 | No |
|
| 501(c)(7) | Social and recreation clubs | Pleasure, recreation, social activities | 1024 | 990 | No |
|
| 501(c)(8) | Fraternal beneficiary societies | Payment of life, sickness, accident or other benefits to members of fraternal societies | 1024 | 990 | No |
|
| 501(c)(9) | Voluntary employees' beneficiary associations | Providing for payment of life, sickness, accident or other benefit to members | 1024 | 990 | No |
|
| 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 | 990 | Yes, if for certain 501(c)(3) purposes |
|
| 501(c)(11) | Teachers retirement fund associations | Funded solely by public taxes, member assessments and investment income | None | 990 | No |
|
| 501(c)(12) | Benevolent life insurance associations | Includes mutual irrigation and cooperative telephone companies. 85% of income must come from members | 1024 | 990 | No |
|
| 501(c)(13) | Cemetery companies | Burials and incidental activities | 1024 | 990 | Generally, Yes |
|
| 501(c)(14) | State Chartered credit unions, mutual reserve funds | Loans to members | None | 990 | No |
|
| 501(c)(15) | Mutual insurance companies or associations | Providing insurance to members substantially at cost | 1024 | 990 | No |
|
| 501(c)(16) | Certain farmers cooperative corporations | The financing of farmers crop operations | None | 990 | No |
|
| 501(c)(17) | Supplemental unemployment trusts | Provides for payment of supplemental unemployment compensation benefits | 1024 | 990 | No |
|
| 501(c)(18) | Certain employee pension plan trusts | Limited to trusts formed before June 25, 1959 | None | 990 | No |
|
| 501(c)(19) | Post or organization of past or present members of the armed forces | Activities to benefit veterans | 1024 | 990 | Generally, No |
|
| 501(c)(20) | Organizations forming part of a group legal services plan | Group legal services | None | 990 | No |
|
| 501(c)(25) | Group title holding companies | A title holding company owned by multiple organizations | 1024 | 990 | No |
|
| 501(k) | Child care organization | Provides care for children | 1023 | 990 | Yes |
|
