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Are there other categories of nonprofit, tax-exempt organizations?

Yes…there are also IRC (Internal Revenue Code) Sections 501(c)(4) through 501(c)(27) organizations that are considered tax-exempt, but not charitable. Examples include trade associations, social clubs and certain advocacy organizations involved in substantial political lobbying activity. The list is as follows:

501(c)(3) – Charitable, educational, religious, literary, testing for public safety, promotion of amateur athletics, prevention of cruelty to children or animals

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 recreational clubs

501(c)(8) and 501(c)(10) – Fraternal beneficiary societies and domestic fraternal societies

501(c)(9) and 501(c)(17) – Employees’ associations

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)(18) – Employee pension fund trusts

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) – Surprise! There isn’t one.

501(c)(25) – Title-holding companies or Trusts for multiple parents

501(c)(26) – State-sponsored high-risk health coverage organizations

501(c)(27) – State-sponsored workers’ compensation reinsurance organizations

501(c)(29) – Qualified Nonprofit Health Insurance Issuers

For more information, see our article The Other Nonprofits.

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