501(c)1

Corporations organized under Acts of  Congress

501(c)2

Title-holding Corporations for Single Parents

501(c)3

Private Foundations and Public Charities

501(c)4

Civic Leagues and Social Welfare Organizations

501(c)5

Labor, Agricultural and Horticultural Organizations

501(c)6

Business Leagues

501(c)7

Social and Recreation Clubs

501(c)8

Fraternal Beneficiary Society

501(c)9

Voluntary Employees’ Beneficiary Associations

501(c)10

Domestic Fraternal Society

501(c)11

Teachers’ retirement fund associations

501(c)12

Local Benevolent Life Insurance Associations, Mutual Irrigation and Telephone Companies, and Like Organizations

501(c)13

Cemetery Companies

501(c)14

Credit Unions and other Mutual Financial Organizations

501(c)15

Mutual Insurance Companies

501(c)16

Corporations Organized to Finance Crop Operations

501(c)17

Supplemental Unemployment Benefit Trusts

501(c)18

Employee Funded Pension Trusts (created before June 25, 1959)

501(c)19

Veterans’ Organizations

501(c)20

Group Legal Services Plan Organizations

501(c)21

Black Lung Benefit Trusts

501(c)22

Withdrawal Liability Payment Fund

501(c)23

Veterans’ Organizations (created before 1880)

501(c)24

Section 4049 ERISA Trusts

501(c)25

Title-Holding Corporations or Trusts for Multiple Parents

501(c)26

State-Sponsored High-Risk Health Coverage Organizations

501(c)27

State-Sponsored Worker’s Compensation Reinsurance Organizations

501(d)

Religious and Apostolic Associations

501(e)

Cooperative Hospital Service Organizations

501(f)

Cooperative Service Organizations of Operating Educational Organizations

509(a)1

Churches, Conventions or Associations of Churches, Educational Organizations, Hospital or Medical Research Organizations (operated in conjunction with a hospital), College or University Endowment Funds, Governmental Units, and Publicly Supported Organizations