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Statista Research – IRS Search Tool – GuideStar
501(c)(1): This category refers to “Corporations organized under an Act of Congress” and exempts them from federal income tax. This category is quite unique and relatively small, encompassing a specific set of organizations established by acts of the United States Congress.
They are not simply incorporated under state law but exist and operate based on specific legislation passed by the U.S. Congress. Examples include the Federal Reserve Banks, the National Railroad Retirement Investment Trust, and various government-sponsored corporations.
They typically serve a public purpose deemed vital by Congress, often related to economic development, infrastructure, or financial stability. Some might operate under different tax-exempt categories or even be subject to federal income tax depending on their specific structure and function.
Not all organizations established by Congress qualify for 501(c)(1). For example, Federal Credit Unions are exempt from federal income tax under a different provision, 26 U.S.C. § 1, and do not require 501(c) status.
501(c)(2): This refers to a category of tax-exempt organizations under the Internal Revenue Code. These organizations are specifically recognized as “corporations organized for the exclusive purpose of holding title to property, collecting income therefrom, and turning over the entire amount thereof, less expenses, to an organization which itself is exempt under this section.”
Here are some key things to know about 501(c)(2) organizations:
- Purpose: Their primary function is to hold property and collect income from that property, such as rent or investment returns. This income is then distributed, after deducting reasonable expenses, to another tax-exempt organization, typically a 501(c)(3) public Charity.
- Example: A university might establish a 501(c)(2) organization to hold real estate property that generates rental income. This income would then be used to support the university’s educational activities, which fall under the 501(c)(3) category.
- Restrictions: Unlike some other 501(c) categories, 501(c)(2) organizations generally cannot directly engage in activities that further the exempt purposes of the recipient organization. Their role is primarily financial, to hold and manage assets for distribution.
- Application process: Obtaining 501(c)(2) status requires submitting an application with the IRS demonstrating compliance with the specific requirements.
- Public disclosure: While some information about 501(c)(2) organizations is available through the IRS Exempt Organization Search tool, they are not required to publicly disclose their donors or financial statements to the same extent as 501(c)(3) charities.
It’s important to remember that:
- Not all organizations that hold property and distribute income qualify as 501(c)(2). They must meet specific criteria outlined in the Internal Revenue Code.
- There are potential downsides to using a 501(c)(2) organization, such as limited public disclosure and restrictions on activities. Understanding the specific regulations and implications is crucial for organizations considering this category.
501(c)(3): Charitable, religious, educational, scientific, literary, testing for public safety, fostering national or international amateur sports competition, and preventing cruelty to children or animals. (This is the most common type for nonprofits) Here are a few examples in each of the categories. Remember, this is not an exhaustive list, and many other organizations fall under each category.
Charitable:
- American Red Cross: Provides disaster relief, education, and support services.
- Feeding America: A network of food banks fighting hunger across the United States.
- Capital Area Food Bank: the largest organization in the D.C. metro area working to alleviate hunger and food insecurity.
- Maryland Food Bank: a non-profit organization leading the movement to end hunger in Maryland. Established in 1979, it’s the largest hunger-relief organization in the state, distributing millions of pounds of food annually to a network of more than 1,200 soup kitchens, pantries, shelters, and other community-based organizations across all 24 jurisdictions of Maryland.
- Manna Food Center: They serve the eastern and central parts of Montgomery County. They distribute food through a network of partner agencies, including food pantries, soup kitchens, and shelters. They also offer nutrition education and cooking classes.
- Celestial Manna: This organization, founded in 1986, focuses on alleviating hunger to individuals and families experiencing hardship. They are based in Derwood, Maryland, and serve Washington DC, central Maryland, Northern Virginia, and surrounding areas.
Religious:
- Catholic Charities USA: Offers social services and humanitarian aid based on Catholic values.
- Southern Baptist Convention: Promotes Christian faith and provides resources and support to affiliated churches.
- Evangelical Lutheran Church in America: (ELCA) is a Christian denomination. Founded in 1988 through the merger of three Lutheran church bodies, it’s the largest Lutheran denomination in the United States with approximately 2.9 million members across 8,640 congregations.
- United Methodist Church: a mainline Protestant denomination rooted in the Wesleyan and Methodist traditions. With over 12 million members globally, it’s one of the largest Protestant denominations in the world and the second-largest Protestant denomination in the United States. It was founded in 1968 through the merger of the Methodist Church and the Evangelical United Brethren Church. They trace their roots back to the British Methodist revival movement led by John Wesley in the 18th century.
Educational:
- Harvard University: Conducts research and provides educational opportunities at the collegiate level.
- Khan Academy: Offers free online educational resources for individuals of all ages.
Scientific:
- American Cancer Society: Funds cancer research and provides patient support services.
- National Geographic Society: Promotes scientific exploration and education through research, media, and educational programs.
Literary:
- PEN America: Advocates for freedom of expression and literary arts.
- National Endowment for the Arts: The NEA receives annual appropriations from Congress. It supports artistic creation and appreciation through grants and programs to individuals, organizations, and communities. It is exempt from federal income tax under 26 U.S.C. § 170(c)(1), which applies to government entities. While the NEA shares some similarities with 501(c)(3) organizations in supporting the arts, its government funding and distinct legal status place it in a different category.
- The Authors Guild: Advocates for the rights and interests of professional writers.
- The Writer’s Center: A Bethesda, Maryland non-profit organization that promotes writing and literacy by offering workshops, events, and resources for writers of all levels.
- Classroom 2 Community: C2C, formerly known as the Literacy Council of Montgomery County (LCMC), is based in Rockville, Maryland. They focus on advancing social and economic equity for underserved adults through academic instruction and workforce development programs.
Testing for Public Safety:
- Underwriters Laboratories: UL tests and certifies products for safety standards.
- National Fire Protection Association: NFPA develops and promotes fire safety codes and standards.
Fostering National or International Amateur Sports Competition:
- United States Olympic and Paralympic Committee: USOPC supports and trains American athletes for the Olympics and Paralympics.
- Fédération Internationale de Football Association: FIFA governs international soccer competitions and promotes the development of the sport worldwide but is is not a United States 501(c)(3) organization. It’s a non-profit association based in Switzerland, operating under different regulations and legal frameworks.
Preventing Cruelty to Children or Animals:
- Humane Society of the United States: Advocates for animal welfare and operates animal shelters.
- Save the Children: Works to improve the lives of children around the world.
- United Nations Children’s Fund: Although UNICEF operates within the United States, it is not classified as a 501(c)(3) organization. It is a specialized agency of the United Nations, established by the UN General Assembly in 1946. Donations are exempt from U.S. federal income tax under 26 U.S.C. § 170(c)(2) due to its status as an international organization.
501(c)(4): Civic leagues, social welfare organizations, and local associations of employees. Here are some examples of organizations categorized as 501(c)(4) under the IRS code:
Civic leagues:
- League of Women Voters: This organization promotes informed and active participation in government through voter education and advocacy.
- Urban League: This organization focuses on empowering African Americans and other historically marginalized communities through economic development, education, and civil rights advocacy.
- National Rifle Association (NRA): This organization advocates for gun ownership rights and promotes shooting sports. (It’s important to note that the NRA’s political activities have generated significant controversy)
Social welfare organizations:
- American Civil Liberties Union (ACLU): This organization works to defend individual rights and liberties guaranteed by the U.S. Constitution.
- Planned Parenthood Action Fund: This organization advocates for and helps secure access to contraception, abortion, and other reproductive health services.
- Americans for Prosperity: This organization promotes limited government, free markets, and individual liberty.
Local associations of employees:
- National Education Association (NEA): This organization represents the interests of public school educators across the United States.
- International Brotherhood of Police Officers (IBPO): This organization represents the interests of law enforcement officers around the world.
- United Fire Fighters Association (UFFA): This organization represents the interests of professional firefighters throughout the United States.
It’s crucial to remember that classifying these organizations can be complex, and some may fall under multiple categories or face debate about their specific activities. Additionally, the political activities of 501(c)(4) organizations often attract scrutiny and public discussion.
501(c)(5): Labor, agricultural, and horticultural organizations. Here are some examples:
Labor Organizations
- AFL-CIOW (American Federation of Labor and Congress of Industrial Organizations): Represents and advocates for various industries and their workers, focusing on improving wages, benefits, and working conditions.
- National Education Association (NEA): Represents educators and engages in lobbying for issues related to education policy and funding.
- United Farm Workers (UFW): Advocates for and protects the rights of agricultural workers, particularly focusing on improving wages, healthcare, and working conditions.
Agricultural Organizations
- National Farmers Union (NFU): Represents farmers and ranchers, focusing on lobbying for agricultural policies and promoting sustainable farming practices.
- Farmers Guild of America (FGA): Advocates for small farmers, promoting sustainable farming, family ownership, and fair market access.
- National Grange: Represents farmers and engages in advocacy for rural communities and agricultural issues.
Horticultural Organizations
- American Horticultural Society (AHS): Promotes the enjoyment and cultivation of horticulture through education, advocacy, and programming.
- National Gardening Association (NGA): Advocates for gardeners and promotes sustainable gardening practices through education and outreach.
- Garden Club of America (GCA): Connects gardening and conservation enthusiast, encouraging conservation, education, and responsible gardening practices.
501(c)(6): Business leagues, chambers of commerce, real estate boards. Here are some examples of 501(c)(6) organizations, categorized by their type:
Business Leagues:
- National Association of Manufacturers: NAM advocates for the interests of manufacturing companies in the United States.
- U.S. Chamber of Commerce: Promotes the prosperity of American businesses by lobbying for favorable policies and providing resources and support.
- National Retail Federation: Represents retailers and advocates for policies that benefit the retail industry.
- National Association of Federal Credit Unions: NAFCU provides its members with representation, information, education, and assistance to meet the challenges that cooperative financial institutions face in today’s economic environment. The association stands as a national forum for the federal credit union community where new ideas, issues, concerns and trends can be identified, discussed, resolved.
Chambers of Commerce:
- Los Angeles Area Chamber of Commerce: Promotes economic development and advocacy for businesses in the Los Angeles area.
- U.S. Chamber of Commerce Foundation: Offers educational programs and resources to support chambers of commerce across the country.
- Chicago Metropolitan Association for Commerce: Advocates for businesses and economic development in the Chicago metropolitan area.
- Greater Bethesda Chamber of Commerce: The Chamber of Commerce supports businesses in the Bethesda area by advocating for the interests of businesses, providing networking opportunities, offering educational programs and resources, and promoting the Bethesda, Maryland, community.
Real Estate Boards:
- National Association of Realtors (NAR): Represents real estate agents and professionals, providing resources and promoting ethical practices.
- California Association of Realtors: Advocates for the interests of real estate professionals in California and provides member services.
- New York State Association of Realtors: Represents real estate professionals in New York state and advocates for favorable policies.
501(c)(7): Social and recreational clubs.
Here are some examples of 501(c)(7) organizations across various categories. The specific activities and membership criteria of each organization can vary significantly. 501(c)(7) clubs primarily benefit their members, although they may offer some activities or programs open to the public.
Sports and Athletics:
- YMCA/YWCA: Offer various recreational activities and facilities for families and individuals, including gyms, swimming pools, and fitness classes.
- Elks Lodges: Provide social and recreational activities for members, often with facilities like golf courses, bowling alleys, and banquet halls.
- Country Clubs: Offer golfing, dining, and other recreational activities for members, typically with exclusive memberships.
- USA Pickleball: The national governing body for pickleball in the United States offers resources, tournaments, and advocacy for the sport. However, as a national organization, it operates as a 501(c)(3) public charity, not a social and recreational club under 501(c)(7).
Hobbies and Interests:
- National Audubon Society: Promotes birdwatching and conservation of birds and their habitats through educational programs and advocacy.
- Sierra Club: Focuses on environmental conservation and outdoor activities like hiking, camping, and climbing.
- Model Railroad Historical Society: Preserves history and promotes the hobby of model railroading through educational programs and exhibitions.
Arts and Culture:
- Metropolitan Museum of Art: Provides public access to art collections and exhibitions, offering educational programs and events.
- Symphony Orchestras: Offer musical performances and educational programs to the community, often with membership options.
- Community Theater Groups: Stage theatrical productions and educational programs related to theater arts.
Professional and Social Networking:
- Rotary International: Brings together business and professional leaders to promote community service and international understanding.
- Lions Clubs International: Provides community service projects and activities for members, fostering international cooperation and understanding.
- National Bar Association: Supports and advocates for African American lawyers and judges, offering professional development and networking opportunities.
501(c)(8): Fraternal beneficiary societies.
Large, National Organizations:
- Knights of Columbus: A Catholic fraternal organization offering life insurance, scholarships, and community service programs to members.
- Independent Order of Odd Fellows (IOOF): Offers insurance, scholarships, and community service opportunities to its members.
- Ancient Order of Hibernians (AOH): An Irish Catholic fraternal organization providing insurance, scholarships, and cultural programs to its members.
- Loyal Order of Moose: Offers insurance, scholarships, and community service programs to its members.
- WoodmenLife: A fraternal benefit society offering life insurance, financial products, and community service opportunities.
- Vasa Order of America: A fraternal beneficiary society that regularly holds social events, cultural programs, and other activities for its members.
- Thrivent Financial: A fraternal benefit society in the form of a mutual insurance company. While it shares some characteristics with 501(c)(8) organizations, such as offering benefits to members and engaging in community service, its primary function is to provide financial products and services to its members. Thrivent Financial is exempt from federal income tax under IRC Section 833, which applies specifically to mutual insurance companies. This section has different requirements and limitations compared to the 501(c)(8) designation. Thrivent is unique among companies its size for its commitment to social good and member benefits.
Other Notable Organizations:
- National Grange: While primarily classified as a 501(c)(5) agricultural organization, the National Grange also has a fraternal component that offers insurance and social benefits to its members.
- National Polish-American Congress: Provides scholarships, cultural programs, and other benefits to its members.
- Sons of Norway: A Norwegian fraternal organization offering insurance, cultural programs, and social events to its members.
- Vasa Order of America: A Swedish-American fraternal, cultural, and educational organization. Founded in 1896, it aims to preserve the culture, heritage, and ideals of the Scandinavian people, particularly those of Swedish descent.
- National Association for Girls and Women in Sports (NAGWS): Provides educational programs, advocacy, and support for girls and women in sports.
501(c)(9): Voluntary Employee Beneficiary Associations: Here are some types of these organizations, sometimes called VEBAs.
Healthcare and Wellness:
- Employee Assistance Programs (EAPs): Provide confidential counseling and support services to employees and their families on various personal and work-related issues.
- Health Reimbursement Arrangements (HRAs): Reimburse employees for qualified medical expenses not covered by traditional health insurance plans.
- Vision and Dental Plans: Offer supplemental coverage for vision and dental care not included in primary health insurance.
- Long-Term Care Insurance Programs: Provide financial assistance for long-term care needs due to illness or disability.
Financial Security and Retirement:
- Supplemental Unemployment Benefit Plans (SUBs): Pay a portion of an employee’s salary if they are laid off or experience a reduction in pay.
- Dependent Care Assistance Programs (DCAPs): Reimburse employees for expenses related to child care or elder care.
- Pre-Tax 401(k) Contributions: Allow employees to reduce their taxable income by contributing to retirement savings plans.
- Employee Stock Ownership Plans (ESOPs): Allow employees to own shares of their employer’s stock, providing potential financial benefits upon retirement or company sale.
Employee Recreation and Activities:
- Employee Discounts and Perks Programs: Offer discounts on various goods and services, such as gym memberships, movie tickets, or travel.
- Employee Recognition Programs: Reward employees for outstanding performance and contributions.
- Social Events and Activities: Organize gatherings and events for employees to socialize and build relationships.
- Employee Assistance Funds: Provide financial assistance to employees facing hardship due to unexpected events.
501(c)(10): These are domestic fraternal societies, orders, or associations that operate under the lodge system and meet specific requirements. They prioritize fraternal purposes and devote their net earnings to religious, charitable, scientific, literary, educational, and fraternal purposes. They do not provide life, sick, accident, or other benefits to their members.
501(c)(11): Black lung trusts and other such organizations. Here are some specific examples of black lung trusts:
- United Mine Workers of America 1974 Benefit Funds: This umbrella organization administers several black lung trusts covering different regions and collectively supports thousands of miners and their families.
- Bituminous Coal Miners’ Hospitalization Fund: This trust provides medical and hospital benefits to retired coal miners diagnosed with black lung disease.
- Anthracite Health Insurance Plan: This plan offers comprehensive healthcare coverage to retired anthracite coal miners and their families, including benefits for black lung disease.
- UMWA 1974 Health and Retirement Funds: This organization provides various benefits to retired coal miners, including healthcare coverage and pensions. While not solely focused on black lung, it plays a vital role in supporting miners affected by the disease.
501(c)(13): Cemeteries and Title Holding Companies: This category includes non-profit cemeteries operated exclusively for the benefit of their members or which are not operated for profit. It also encompasses certain title holding companies that hold assets for exempt organizations described in other sections of the Internal Revenue Code, such as 501(c)(3) charities. Not all cemeteries or title holding companies automatically fall under 501(c)(13). They must meet specific requirements outlined in the IRS code.
501(c)(14): Credit Unions
- Federal credit unions are exempt from federal income tax under a different provision, 26 U.S.C. § 1, and do not require 501(c) status.
- State-chartered credit unions can qualify for tax exemption under 501(c)(14) if they meet specific requirements.
501(c)(15): Mutual insurance companies other than life or marine. Here are some examples:
National Level:
- National Crop Insurance Service: Provides federally-backed crop insurance coverage to farmers across the United States.
- State Farm Mutual Automobile Insurance Company: One of the largest auto insurance providers in the country, operating as a mutual company owned by its policyholders.
- Nationwide Mutual Insurance Company: Offers various insurance products, including auto, home, and life insurance, with a mutual company structure.
Regional and Local:
- Farm Bureau Mutual Insurance Companies: A network of regional Farm Bureau insurance companies operating on a mutual basis, catering to farmers and rural communities.
- Volunteer fire departments: Many volunteer fire departments across the country operate as 501(c)(15) organizations, providing essential fire protection services to their communities.
- Mutual aid societies: These local organizations offer various forms of financial assistance and support to their members, potentially operating under 501(c)(15) status.
501(c)(19): Veterans organizations and their auxiliary units and trusts that meet specific requirements. For example, at least 75% of members must be veterans, spouses of veterans, or related to a veteran within two degrees of consanguinity (grandparent, sibling, child, grandchild). The primary purpose must be to promote the welfare of veterans, including providing social and recreational activities for members, advocating for veterans’ rights, and providing financial assistance. For example:
- The American Legion
- Veterans of Foreign Wars (VFW)
- Disabled American Veterans (DAV)
501(c)(23): Veterans’ organizations created before 1880. This category encompasses specific veterans’ organizations established and operational before January 1, 1880. with certain criteria for receiving tax-exempt status.
The organization’s membership must consist primarily of past or present members of the U.S. Armed Forces. Their main purpose must be providing insurance and other benefits to veterans or their dependents. This can include life insurance, disability benefits, financial assistance, or social and recreational activities specifically for veterans and their families. For example:
- The Soldiers’ and Sailors’ Home of the United States (established 1851)
- The United States Naval Home (established 1834)
- The National Home for Disabled Volunteer Soldiers (established 1866)
501(c)(25): A category for “holding companies solely owned by exempt organizations described in other sections of the code.” These holding companies play a specific role in managing certain assets for their member organizations.
Their purpose is to hold real property (primarily land and buildings) and collect income from that property, such as rent or investment returns. The collected income, less reasonable expenses, is distributed to one or more member organizations that are themselves tax-exempt under other sections of the IRC, often 501(c)(3) charities. For example:
- Holding companies established by universities or hospitals to manage real estate properties that generate rental income used to support their educational or healthcare activities.
- Organizations created by multiple charities to jointly own and manage investment properties, with dividends distributed to individual charities for their charitable work.
Remember: This is just a starting point. Each type has specific requirements and limitations and the specific activities and focus of each organization can vary greatly.
Consulting the IRS website or a tax professional is recommended for detailed information and guidance.
Statista Research
In 2022, the majority of nonprofit organizations in the U.S. were registered with the IRS under the 501(c)(3) tax exemption code. Organizations qualified for 501(c)(3) status include religious, charitable, and similar organizations. That year, the total number 501(c)(3) organizations alone reached 1.49 million, while social welfare groups accounted for nearly 75,000 of the total sum of tax-exempt organizations that year.
IRS Search Tool
With the Tax Exempt Organization Search Tool you can check an organization’s eligibility to receive tax-deductible charitable contributions and review information about the organization’s tax-exempt status and filings. https://www.irs.gov/charities-non-profits/tax-exempt-organization-search
GuideStar
GuideStar, now part of the organization called Candid, was once the largest source of information on U.S. nonprofit organizations. In 2019, it merged with Foundation Center, another major player in the nonprofit information space, to create a more comprehensive resource called Candid. However, the GuideStar name still persists as part of their platform for finding information on nonprofits. https://www.guidestar.org
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David Robert Lambert 
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