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) None None Yes, if made for exclusively public purposes
501(c)(2) Title Holding Corporation for Exempt Organization Form 9901 or 990-EZ8 Form 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 Organizations Form 9901, 990-EZ8, or 990-PF Form 990, 990-EZ, or 990-PF
Form 1023
Yes, generally
501(c)(4) Civic Leagues, Social Welfare Organizations, and Local Associations of Employees Form 9901 or 990-EZ8 Form 990 or 990-EZ
Form 1024
No, generally2,3
501(c)(5) Labor, Agricultural, and Horticultural Organizations Form 9901 or 990-EZ8 Form 990 or 990-EZ
Form 1024
No2
501(c)(6) Business Leagues, Chambers of Commerce, Real Estate Boards, Etc. Form 9901 or 990-EZ8 Form 990 or 990-EZ
Form 1024
No2
501(c)(7) Social and Recreational Clubs Form 9901 or 990-EZ8 Form 990 or 990-EZ
Form 1024
No2
501(c)(8) Fraternal Beneficiary Societies and Associations Form 9901 or 990-EZ8 Form 990 or 990-EZ
Form 1024
Yes, for certain Sec. 501(c)(3) purposes
501(c)(9) Voluntary Employees Beneficiary Associations Form 9901 or 990-EZ8 Form 990 or 990-EZ
Form 1024
No2
501(c)(10) Domestic Fraternal Societies and Associations Form 9901 or 990-EZ8 Form 990 or 990-EZ
Form 1024
Yes, for certain Sec. 501(c)(3) purposes
501(c)(11) Teacher's Retirement Fund Associations Form 9901 or 990-EZ8 Form 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-EZ8 Form 990 or 990-EZ
Form 1024
No2
501(c)(13) Cemetery Companies Form 9901 or 990-EZ8 Form 990 or 990-EZ
Form 1024
Yes, generally
501(c)(14) State Chartered Credit Unions, Mutual Reserve Funds Form 9901 or 990-EZ8 Form 990 or 990-EZ
Form 1024
No2
501(c)(15) Mutual Insurance Companies or Associations Form 9901 or 990-EZ8 Form 990 or 990-EZ
Form 1024
No2
501(c)(16) Cooperative Organizations to Finance Crop Operations Form 9901 or 990-EZ8 Form 990 or 990-EZ
Form 1024
No2
501(c)(17) Supplemental Unemployment Benefit Trusts Form 9901 or 990-EZ8 Form 990 or 990-EZ
Form 1024
No2
501(c)(18) Employee Funded Pension Trust (created before June 25, 1959) Form 9901 or 990-EZ8 Form 990 or 990-EZ
Form 1024
No2
501(c)(19) Post or Organization of Past or Present Members of the Armed Forces Form 9901 or 990-EZ8 Form 990 or 990-EZ
Form 1024
No, generally7
501(c)(21) Black Lung Benefit Trusts Form 990-BL Form 990-BL (except Schedule A) No4
501(c)(22) Withdrawal Liability Payment Fund Form 990 or 990-EZ8 Form 990 or 990-EZ No5
501(c)(23) Veterans Organizations (created before 1880) Form 990 or 990-EZ8 Form 990 or 990-EZ No, generally7
501(c)(25) Title Holding Corporations or Trusts with Multiple Parents Form 990 or 990-EZ Form 990 or 990-EZ
Form 1024
No
501(c)(26) State-Sponsored Organization Providing Health Coverage for High-Risk Individuals Form 9901 or 990-EZ8 Form 990 or 990-EZ
Form 1024
No
501(c)(27)11 State-Sponsored Workers' Compensation Reinsurance Organization Form 9901 or 990-EZ8 Form 990 or 990-EZ No
501(c)(28)12 National Railroad Retirement Investment Trust Not yet determined None No
501(d) Religious and Apostolic Associations Form 10659 Form 1065 (except Schedule K-1) No2
501(e) Cooperative Hospital Service Organizations Form 9901 or 990-EZ8 Form 990 or 990-EZ
Form 1023
Yes
501(f) Cooperative Service Organizations of Operating Educational Organizations Form 9901 or 990-EZ8 Form 990 or 990-EZ
Form 1023
Yes
501(k) Child Care Organizations Form 990 or 990-EZ8 Form 990 or 990-EZ
Form 1023
Yes
501(n) Charitable Risk Pools Form 9901 or 990-EZ8 Form 990 or 990-EZ
Form 1023
Yes
521(a) Farmers' Cooperative Associations Form 990-C Form 990-C No
4947(a)(1) Non-Exempt Charitable Trusts Form 990-PF Form 990-PF No13
4947(a)(2) Split-Interest Trust Form 5227 None No14
170(c)(1) Government Entity None None Yes, 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.