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[o]" accesskey="o"> Log in</a></li> </ul> </div> </div> <div id="p-user-menu-anon-editor" class="vector-menu mw-portlet mw-portlet-user-menu-anon-editor" > <div class="vector-menu-heading"> Pages for logged out editors <a href="/wiki/Help:Introduction" aria-label="Learn more about editing">learn more</a> </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-anoncontribs" class="mw-list-item"><a href="/wiki/Special:MyContributions" title="A list of edits made from this IP address [y]" accesskey="y">Contributions</a></li><li id="pt-anontalk" class="mw-list-item"><a href="/wiki/Special:MyTalk" title="Discussion about edits from this IP address [n]" accesskey="n">Talk</a></li> </ul> </div> </div> </div> </div> </nav> </div> </header> </div> <div class="mw-page-container"> <div class="mw-page-container-inner"> <div class="vector-sitenotice-container"> <div id="siteNotice"></div> </div> <div class="vector-column-start"> <div class="vector-main-menu-container"> <div id="mw-navigation"> <nav id="mw-panel" class="vector-main-menu-landmark" aria-label="Site"> <div id="vector-main-menu-pinned-container" class="vector-pinned-container"> </div> </nav> </div> </div> <div class="vector-sticky-pinned-container"> <nav id="mw-panel-toc" aria-label="Contents" data-event-name="ui.sidebar-toc" class="mw-table-of-contents-container vector-toc-landmark"> <div id="vector-toc-pinned-container" class="vector-pinned-container"> <div id="vector-toc" class="vector-toc vector-pinnable-element"> <div class="vector-pinnable-header vector-toc-pinnable-header vector-pinnable-header-pinned" data-feature-name="toc-pinned" data-pinnable-element-id="vector-toc" > <h2 class="vector-pinnable-header-label">Contents</h2> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-toc.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">hide</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">(Top)</div> </a> </li> <li id="toc-Types" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Types"> <div class="vector-toc-text"> 1 Types </div> </a> <ul id="toc-Types-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-General_compliance" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#General_compliance"> <div class="vector-toc-text"> 2 General compliance </div> </a> <ul id="toc-General_compliance-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-501(c)(3)" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#501(c)(3)"> <div class="vector-toc-text"> 3 501(c)(3) </div> </a> <ul id="toc-501(c)(3)-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-501(c)(4)" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#501(c)(4)"> <div class="vector-toc-text"> 4 501(c)(4) </div> </a> <button aria-controls="toc-501(c)(4)-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> Toggle 501(c)(4) subsection </button> <ul id="toc-501(c)(4)-sublist" class="vector-toc-list"> <li id="toc-Allowed_activities" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Allowed_activities"> <div class="vector-toc-text"> 4.1 Allowed activities </div> </a> <ul id="toc-Allowed_activities-sublist" class="vector-toc-list"> <li id="toc-Electioneering_communications" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Electioneering_communications"> <div class="vector-toc-text"> 4.1.1 Electioneering communications </div> </a> <ul id="toc-Electioneering_communications-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Contributions" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Contributions"> <div class="vector-toc-text"> 4.2 Contributions </div> </a> <ul id="toc-Contributions-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-History" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#History"> <div class="vector-toc-text"> 4.3 History </div> </a> <ul id="toc-History-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-501(c)(5)" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#501(c)(5)"> <div class="vector-toc-text"> 5 501(c)(5) </div> </a> <button aria-controls="toc-501(c)(5)-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> Toggle 501(c)(5) subsection </button> <ul id="toc-501(c)(5)-sublist" class="vector-toc-list"> <li id="toc-History_2" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#History_2"> <div class="vector-toc-text"> 5.1 History </div> </a> <ul id="toc-History_2-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Contributions_and_activities" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Contributions_and_activities"> <div class="vector-toc-text"> 5.2 Contributions and activities </div> </a> <ul id="toc-Contributions_and_activities-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-501(c)(6)" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#501(c)(6)"> <div class="vector-toc-text"> 6 501(c)(6) </div> </a> <button aria-controls="toc-501(c)(6)-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> Toggle 501(c)(6) subsection </button> <ul id="toc-501(c)(6)-sublist" class="vector-toc-list"> <li id="toc-Qualifications_for_exemption" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Qualifications_for_exemption"> <div class="vector-toc-text"> 6.1 Qualifications for exemption </div> </a> <ul id="toc-Qualifications_for_exemption-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Contributions_and_activities_2" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Contributions_and_activities_2"> <div class="vector-toc-text"> 6.2 Contributions and activities </div> </a> <ul id="toc-Contributions_and_activities_2-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-History_3" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#History_3"> <div class="vector-toc-text"> 6.3 History </div> </a> <ul id="toc-History_3-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-501(c)(7)" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#501(c)(7)"> <div class="vector-toc-text"> 7 501(c)(7) </div> </a> <button aria-controls="toc-501(c)(7)-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> Toggle 501(c)(7) subsection </button> <ul id="toc-501(c)(7)-sublist" class="vector-toc-list"> <li id="toc-Activities" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Activities"> <div class="vector-toc-text"> 7.1 Activities </div> </a> <ul id="toc-Activities-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-History_4" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#History_4"> <div class="vector-toc-text"> 7.2 History </div> </a> <ul id="toc-History_4-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-501(c)(8)" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#501(c)(8)"> <div class="vector-toc-text"> 8 501(c)(8) </div> </a> <button aria-controls="toc-501(c)(8)-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> Toggle 501(c)(8) subsection </button> <ul id="toc-501(c)(8)-sublist" class="vector-toc-list"> <li id="toc-Eligibility" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Eligibility"> <div class="vector-toc-text"> 8.1 Eligibility </div> </a> <ul id="toc-Eligibility-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Donations" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Donations"> <div class="vector-toc-text"> 8.2 Donations </div> </a> <ul id="toc-Donations-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-History_5" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#History_5"> <div class="vector-toc-text"> 8.3 History </div> </a> <ul id="toc-History_5-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-501(c)(13)" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#501(c)(13)"> <div class="vector-toc-text"> 9 501(c)(13) </div> </a> <button aria-controls="toc-501(c)(13)-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> Toggle 501(c)(13) subsection </button> <ul id="toc-501(c)(13)-sublist" class="vector-toc-list"> <li id="toc-Eligibility_2" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Eligibility_2"> <div class="vector-toc-text"> 9.1 Eligibility </div> </a> <ul id="toc-Eligibility_2-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Charitable_contributions" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Charitable_contributions"> <div class="vector-toc-text"> 9.2 Charitable contributions </div> </a> <ul id="toc-Charitable_contributions-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-History_6" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#History_6"> <div class="vector-toc-text"> 9.3 History </div> </a> <ul id="toc-History_6-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> 10 See also </div> </a> <button aria-controls="toc-See_also-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> Toggle See also subsection </button> <ul id="toc-See_also-sublist" class="vector-toc-list"> <li id="toc-Other_tax-exempt_organizations" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Other_tax-exempt_organizations"> <div class="vector-toc-text"> 10.1 Other tax-exempt organizations </div> </a> <ul id="toc-Other_tax-exempt_organizations-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Notes" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Notes"> <div class="vector-toc-text"> 11 Notes </div> </a> <ul id="toc-Notes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> 12 References </div> </a> <ul id="toc-References-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Further_reading" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Further_reading"> <div class="vector-toc-text"> 13 Further reading </div> </a> <ul id="toc-Further_reading-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-External_links" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#External_links"> <div class="vector-toc-text"> 14 External links </div> </a> <ul id="toc-External_links-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" title="Table of Contents" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Toggle the table of contents" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" > Toggle the table of contents </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading">501(c) organization</h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Go to an article in another language. Available in 15 languages" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-15" aria-hidden="true" > 15 languages </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D9%85%D9%86%D8%B8%D9%85%D8%A9_501(c)" title="منظمة 501(c) – Arabic" lang="ar" hreflang="ar" data-title="منظمة 501(c)" data-language-autonym="العربية" data-language-local-name="Arabic" class="interlanguage-link-target">العربية</a></li><li class="interlanguage-link interwiki-zh-min-nan mw-list-item"><a href="https://zh-min-nan.wikipedia.org/wiki/501(c)_cho%CD%98-chit" title="501(c) cho͘-chit – Minnan" lang="nan" hreflang="nan" data-title="501(c) cho͘-chit" data-language-autonym="閩南語 / Bân-lâm-gú" data-language-local-name="Minnan" class="interlanguage-link-target">閩南語 / Bân-lâm-gú</a></li><li class="interlanguage-link interwiki-ca mw-list-item"><a href="https://ca.wikipedia.org/wiki/501(c)" title="501(c) – Catalan" lang="ca" hreflang="ca" data-title="501(c)" data-language-autonym="Català" data-language-local-name="Catalan" class="interlanguage-link-target">Català</a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/501(c)_organization" title="501(c) organization – German" lang="de" hreflang="de" data-title="501(c) organization" data-language-autonym="Deutsch" data-language-local-name="German" class="interlanguage-link-target">Deutsch</a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Organizaci%C3%B3n_501(c)" title="Organización 501(c) – Spanish" lang="es" hreflang="es" data-title="Organización 501(c)" data-language-autonym="Español" data-language-local-name="Spanish" class="interlanguage-link-target">Español</a></li><li class="interlanguage-link interwiki-eu mw-list-item"><a href="https://eu.wikipedia.org/wiki/501c" title="501c – Basque" lang="eu" hreflang="eu" data-title="501c" data-language-autonym="Euskara" data-language-local-name="Basque" class="interlanguage-link-target">Euskara</a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D8%B3%D8%A7%D8%B2%D9%85%D8%A7%D9%86_%DB%B5%DB%B0%DB%B1_(%D8%B3%DB%8C)" title="سازمان ۵۰۱ (سی) – Persian" lang="fa" hreflang="fa" data-title="سازمان ۵۰۱ (سی)" data-language-autonym="فارسی" data-language-local-name="Persian" class="interlanguage-link-target">فارسی</a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/501c" title="501c – French" lang="fr" hreflang="fr" data-title="501c" data-language-autonym="Français" data-language-local-name="French" class="interlanguage-link-target">Français</a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/501(c)_%EB%8B%A8%EC%B2%B4" title="501(c) 단체 – Korean" lang="ko" hreflang="ko" data-title="501(c) 단체" data-language-autonym="한국어" data-language-local-name="Korean" class="interlanguage-link-target">한국어</a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/501(c)" title="501(c) – Indonesian" lang="id" hreflang="id" data-title="501(c)" data-language-autonym="Bahasa Indonesia" data-language-local-name="Indonesian" class="interlanguage-link-target">Bahasa Indonesia</a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/501(c)-organisatie" title="501(c)-organisatie – Dutch" lang="nl" hreflang="nl" data-title="501(c)-organisatie" data-language-autonym="Nederlands" data-language-local-name="Dutch" class="interlanguage-link-target">Nederlands</a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/501(c)%E5%9B%A3%E4%BD%93" title="501(c)団体 – Japanese" lang="ja" hreflang="ja" data-title="501(c)団体" data-language-autonym="日本語" data-language-local-name="Japanese" class="interlanguage-link-target">日本語</a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/501(c)" title="501(c) – Portuguese" lang="pt" hreflang="pt" data-title="501(c)" data-language-autonym="Português" data-language-local-name="Portuguese" class="interlanguage-link-target">Português</a></li><li class="interlanguage-link interwiki-vi mw-list-item"><a href="https://vi.wikipedia.org/wiki/T%E1%BB%95_ch%E1%BB%A9c_501(c)" title="Tổ chức 501(c) – Vietnamese" lang="vi" hreflang="vi" data-title="Tổ chức 501(c)" data-language-autonym="Tiếng Việt" data-language-local-name="Vietnamese" class="interlanguage-link-target">Tiếng Việt</a></li><li class="interlanguage-link interwiki-zh mw-list-item"><a href="https://zh.wikipedia.org/wiki/501(c)%E7%B5%84%E7%B9%94" title="501(c)組織 – Chinese" lang="zh" hreflang="zh" data-title="501(c)組織" data-language-autonym="中文" data-language-local-name="Chinese" class="interlanguage-link-target">中文</a></li> </ul> <div class="after-portlet after-portlet-lang"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q240625#sitelinks-wikipedia" title="Edit interlanguage links" class="wbc-editpage">Edit links</a></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div id="left-navigation"> <nav aria-label="Namespaces"> <div id="p-associated-pages" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-associated-pages" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-nstab-main" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/501(c)_organization" title="View the 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class="mw-redirect" title="501(c)">501(c)</a>)</div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">Type of tax-exempt nonprofit organization in the United States</div> A 501(c) organization is a <a href="/wiki/Nonprofit_organization" title="Nonprofit organization">nonprofit organization</a> in the <a href="/wiki/Law_of_the_United_States#Federal_law" title="Law of the United States">federal law of the United States</a> according to <a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">Internal Revenue Code</a> (26 U.S.C. § 501(m)). Such organizations are exempt from some <a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">federal</a> <a href="/wiki/Income_tax_in_the_United_States" title="Income tax in the United States">income taxes</a>. Sections 503 through 505 set out the requirements for obtaining such exemptions. Many states refer to Section 501(c) for definitions of organizations exempt from state taxation as well. 501(c) organizations can receive unlimited contributions from individuals, <a href="/wiki/Corporation" title="Corporation">corporations</a>, and <a href="/wiki/Labor_union" class="mw-redirect" title="Labor union">unions</a>.<a href="#cite_note-:0-1">[1]</a> For example, a nonprofit organization may be tax-exempt under section <a href="/wiki/501(c)(3)_organization" title="501(c)(3) organization">501(c)(3)</a> if its primary activities are charitable, religious, educational, scientific, literary, testing for public safety, fostering amateur sports competition, or preventing cruelty to <a href="/wiki/Child_abuse" title="Child abuse">children</a> or <a href="/wiki/Animal_cruelty" class="mw-redirect" title="Animal cruelty">animals</a>. <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Types">Types</h2>[<a href="/w/index.php?title=501(c)_organization&action=edit&section=1" title="Edit section: Types">edit</a>]</div> According to the IRS Publication 557, in the Organization Reference Chart section, the following is an exact list of 501(c) organization types (29 in total) and their corresponding descriptions.<a href="#cite_note-:0-1">[1]</a><a href="#cite_note-ISA1950-3">[a]</a> <table class="wikitable"> <caption> </caption> <tbody><tr> <th>Organization type </th> <th>Description </th></tr> <tr> <td>501(c)(1) </td> <td>Corporations Organized Under Act of Congress, including <a href="/wiki/Federal_Credit_Union_Act" title="Federal Credit Union Act">Federal Credit Unions</a><a href="#cite_note-4">[3]</a> and <a href="/wiki/National_Farm_Loan_Associations" class="mw-redirect" title="National Farm Loan Associations">National Farm Loan Associations</a><a href="#cite_note-5">[4]</a> </td></tr> <tr> <td>501(c)(2) </td> <td>Title-holding Corporations for Exempt Organizations<a href="#cite_note-6">[5]</a> </td></tr> <tr> <td><a href="/wiki/501(c)(3)_organization" title="501(c)(3) organization">501(c)(3)</a> </td> <td><a href="/wiki/Religious" class="mw-redirect" title="Religious">Religious</a>, <a href="/wiki/Educational" class="mw-redirect" title="Educational">Educational</a>, <a href="/wiki/Charitable" class="mw-redirect" title="Charitable">Charitable</a>, <a href="/wiki/Scientific" class="mw-redirect" title="Scientific">Scientific</a>, <a href="/wiki/Literary" class="mw-redirect" title="Literary">Literary</a>, <a href="/w/index.php?title=Testing_for_Public_Safety&action=edit&redlink=1" class="new" title="Testing for Public Safety (page does not exist)">Testing for Public Safety</a>, to Foster National or International <a href="/wiki/Amateur_Sports" class="mw-redirect" title="Amateur Sports">Amateur Sports</a> Competition, or Prevention of Cruelty to Children or Animals Organizations </td></tr> <tr> <td><a href="#501(c)(4)">501(c)(4)</a> </td> <td><a href="/w/index.php?title=Civic_Leagues&action=edit&redlink=1" class="new" title="Civic Leagues (page does not exist)">Civic Leagues</a>, Social Welfare Organizations, and Local Associations of Employees </td></tr> <tr> <td><a href="#501(c)(5)">501(c)(5)</a> </td> <td>Labor, Agricultural and Horticultural Organizations </td></tr> <tr> <td><a href="#501(c)(6)">501(c)(6)</a> </td> <td>Business Leagues, Chambers of Commerce, <a href="/w/index.php?title=Real_Estate_Boards&action=edit&redlink=1" class="new" title="Real Estate Boards (page does not exist)">Real Estate Boards</a> </td></tr> <tr> <td><a href="#501(c)(7)">501(c)(7)</a> </td> <td>Social and Recreational Clubs </td></tr> <tr> <td><a href="#501(c)(8)">501(c)(8)</a> </td> <td><a href="/wiki/Benefit_society" title="Benefit society">Fraternal Beneficiary Societies and Associations</a> </td></tr> <tr> <td>501(c)(9) </td> <td><a href="/wiki/Voluntary_Employee_Beneficiary_Association" class="mw-redirect" title="Voluntary Employee Beneficiary Association">Voluntary Employee Beneficiary Associations</a> </td></tr> <tr> <td>501(c)(10) </td> <td>Domestic Fraternal Societies and Associations </td></tr> <tr> <td>501(c)(11) </td> <td>Teachers' Retirement Fund Associations </td></tr> <tr> <td>501(c)(12) </td> <td>Benevolent Life Insurance Associations, Mutual Ditch or Irrigation Companies, Mutual or <a href="/wiki/Utility_cooperative" title="Utility cooperative">Cooperative Telephone Companies</a>, and Like Organizations </td></tr> <tr> <td><a href="#501(c)(13)">501(c)(13)</a> </td> <td><a href="/wiki/Cemetery" title="Cemetery">Cemetery</a> Companies </td></tr> <tr> <td>501(c)(14) </td> <td>State-Chartered <a href="/wiki/Credit_Union" class="mw-redirect" title="Credit Union">Credit Unions</a>, Mutual Reserve Funds </td></tr> <tr> <td>501(c)(15) </td> <td><a href="/wiki/Mutual_Insurance" class="mw-redirect" title="Mutual Insurance">Mutual Insurance</a> Companies or Associations </td></tr> <tr> <td>501(c)(16) </td> <td><a href="/wiki/Co-op" class="mw-redirect" title="Co-op">Cooperative Organizations</a> to Finance Crop Operations </td></tr> <tr> <td>501(c)(17) </td> <td><a href="/w/index.php?title=Supplemental_Unemployment_Benefit_Trusts&action=edit&redlink=1" class="new" title="Supplemental Unemployment Benefit Trusts (page does not exist)">Supplemental Unemployment Benefit Trusts</a> </td></tr> <tr> <td>501(c)(18) </td> <td>Employee Funded Pension Trust (created before June 25, 1959) </td></tr> <tr> <td>501(c)(19) </td> <td>Post or Organization of Past or Present Members of the <a href="/wiki/United_States_Armed_Forces" title="United States Armed Forces">Armed Forces</a> </td></tr> <tr> <td>501(c)(20) </td> <td>Group Legal Services Plan Organizations<a href="#cite_note-8">[b]</a> </td></tr> <tr> <td>501(c)(21) </td> <td><a href="/wiki/Coalworker%27s_pneumoconiosis" class="mw-redirect" title="Coalworker's pneumoconiosis">Black Lung</a> Benefit Trusts </td></tr> <tr> <td>501(c)(22) </td> <td>Withdrawal Liability Payment Fund </td></tr> <tr> <td>501(c)(23) </td> <td>Veterans Organizations<a href="#cite_note-9">[c]</a> </td></tr> <tr> <td>501(c)(24) </td> <td>Section 4049 <a href="/wiki/Employee_Retirement_Income_Security_Act" class="mw-redirect" title="Employee Retirement Income Security Act">ERISA</a> Trusts<a href="#cite_note-11">[d]</a> </td></tr> <tr> <td>501(c)(25) </td> <td><a href="/wiki/Real_Property" class="mw-redirect" title="Real Property">Real Property</a> <a href="/wiki/Title_(property)" title="Title (property)">Title</a>-Holding Corporations or Trusts with Multiple Parents<a href="#cite_note-12">[8]</a> </td></tr> <tr> <td>501(c)(26) </td> <td>State-Sponsored Organization Providing <a href="/w/index.php?title=Health_Coverage_for_High-Risk&action=edit&redlink=1" class="new" title="Health Coverage for High-Risk (page does not exist)">Health Coverage for High-Risk</a> Individuals </td></tr> <tr> <td>501(c)(27) </td> <td>State-Sponsored Workers' Compensation <a href="/wiki/Reinsurance" title="Reinsurance">Reinsurance</a> Organization </td></tr> <tr> <td>501(c)(28) </td> <td>National <a href="/wiki/Railroad_Retirement_Board" title="Railroad Retirement Board">Railroad Retirement</a> Investment Trust </td></tr> <tr> <td>501(c)(29) </td> <td>Qualified Nonprofit Health Insurance Issuers<a href="#cite_note-14">[e]</a> </td></tr></tbody></table> <div class="mw-heading mw-heading2"><h2 id="General_compliance">General compliance</h2>[<a href="/w/index.php?title=501(c)_organization&action=edit&section=2" title="Edit section: General compliance">edit</a>]</div> Under Section 511, a 501(c) organization is subject to tax on its "<a href="/wiki/Unrelated_business_income" class="mw-redirect" title="Unrelated business income">unrelated business income</a>", whether or not the organization actually makes a profit, but not including selling donated merchandise or other business or trade carried on by volunteers, or certain bingo games.<a href="#cite_note-15">[10]</a> Disposal of donated goods valued over $2,500, or acceptance of goods worth over $5,000 may also trigger special filing and record-keeping requirements. Tax exemption does not excuse an organization from maintaining proper records and filing any required annual or special-purpose <a href="/wiki/Tax_return_(United_States)" class="mw-redirect" title="Tax return (United States)">tax returns</a>, e.g., <a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/6033">§ 6033</a> and <a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/6050L">§ 6050L</a>. Prior to 2008, an annual return was not generally required from an exempt organization accruing less than $25,000 in gross income yearly.<a href="#cite_note-16">[11]</a> Since 2008, most organizations whose annual gross receipts are less than $50,000 must file an annual information return known as <a href="/wiki/Form_990" title="Form 990">Form 990-N</a>.<a href="#cite_note-17">[12]</a><a href="#cite_note-990Nexceptions-19">[f]</a> Form 990-N must be submitted electronically using an authorized <a href="/wiki/IRS_e-file" title="IRS e-file">IRS e-file</a> provider. Form 990, Form 990-EZ, and Form 990-PF may be filed either by mail or electronically through an authorized e-file provider. Failure to file required returns such as Form 990 (Return of Organization Exempt From Income Tax) may result in fines of up to $250,000 per year. Exempt or political organizations, excluding churches or similar religious entities, must make their returns, reports, notices, and exempt applications available for public inspection. The organization's Form 990 (or similar such public record as the Form 990-EZ or Form 990-PF) must be available for public inspection and photocopying at the offices of the exempt organization, through a written request and payment for photocopies by mail from the exempt organization, or through a direct Form 4506-A "Request for Public Inspection or Copy or Political Organization IRS Form" request to the IRS of for the past three tax years. Form 4506-A also allows the public inspection or photocopying access to Form 1023 "Application for Recognition of Exemption" or Form 1024, Form 8871 "Political Organization Notice of Section 527 Status", and Form 8872 "Political Organization Report of Contribution and Expenditures". Internet access to many organizations' 990 and some other forms are available through <a href="/wiki/GuideStar" class="mw-redirect" title="GuideStar">GuideStar</a>.<a href="#cite_note-Guidestar-21">[g]</a> Certain organizations are exempt from filing Form 990, such as churches, their integrated auxiliaries, and conventions or associations of churches; the exclusively religious activities of any religious order; and religious organizations; and most organizations whose annual gross receipts are less than $5,000.<a href="#cite_note-22">[15]</a> Failure to file such timely returns and to make other specific information available to the public also is prohibited.<a href="#cite_note-23">[16]</a><a href="#cite_note-24">[17]</a> Between 2010 and 2017 the IRS revoked the nonprofit status of more than 760,000 nonprofit organizations for failing to file the 990 form.<a href="#cite_note-nonprofitquarterly-25">[18]</a> <div class="mw-heading mw-heading2"><h2 id="501(c)(3)">501(c)(3)</h2>[<a href="/w/index.php?title=501(c)_organization&action=edit&section=3" title="Edit section: 501(c)(3)">edit</a>]</div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/501(c)(3)_organization" title="501(c)(3) organization">501(c)(3) organization</a></div> 501(c)(3) tax-exemptions apply to entities that are organized and operated exclusively for <a href="/wiki/Religion" title="Religion">religious</a>, <a href="/wiki/Charitable_organization" title="Charitable organization">charitable</a>, <a href="/wiki/Science" title="Science">scientific</a>, <a href="/wiki/Literature" title="Literature">literary</a>, or <a href="/wiki/Education" title="Education">educational</a> purposes; or for testing for public safety, to foster national or international <a href="/wiki/Amateur_sports" title="Amateur sports">amateur sports</a> competition, or for the prevention of cruelty to children or <a href="/wiki/Cruelty_to_animals" title="Cruelty to animals">animals</a>. The 501(c)(3) exemption also applies for any unincorporated <a href="/wiki/Community_Chest_(organization)" title="Community Chest (organization)">community chest</a>, fund, <a href="/wiki/Cooperating_Associations" class="mw-redirect" title="Cooperating Associations">cooperating association</a>, or foundation that is organized and operated exclusively for those purposes.<a href="#cite_note-26">[19]</a><a href="#cite_note-27">[20]</a> There are also supporting organizations—often referred to in shorthand form as "Friends of" organizations.<a href="#cite_note-Hopkins2011-28">[21]</a><a href="#cite_note-29">[22]</a><a href="#cite_note-30">[23]</a><a href="#cite_note-31">[24]</a><a href="#cite_note-Larkin2011-32">[25]</a> <a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/170">§ 170</a>, provides a deduction, for federal income tax purposes, for some donors who make <a href="/wiki/Charitable_contribution_deductions_in_the_United_States" title="Charitable contribution deductions in the United States">charitable contributions</a> to most types of 501(c)(3) organizations, among others. The IRS explains that to be tax-exempt, "an organization must be <a rel="nofollow" class="external text" href="https://www.irs.gov/charities-non-profits/charitable-organizations/organizational-test-internal-revenue-code-section-501c3">organized</a> and <a rel="nofollow" class="external text" href="https://www.irs.gov/charities-non-profits/charitable-organizations/operational-test-internal-revenue-code-section-501c3">operated</a> exclusively for <a rel="nofollow" class="external text" href="https://www.irs.gov/charities-non-profits/charitable-organizations/exempt-purposes-internal-revenue-code-section-501c3">exempt purposes</a> ... and none of its earnings may <a rel="nofollow" class="external text" href="https://www.irs.gov/charities-non-profits/charitable-organizations/inurement-private-benefit-charitable-organizations">inure</a> to any private shareholder or individual."<a href="#cite_note-33">[26]</a> Private inurement means that the organization's assets must not unduly benefit a person.<a href="#cite_note-34">[27]</a> Organizations described in section 501(c)(3) are prohibited from conducting <a href="/wiki/Political_campaign" title="Political campaign">political campaign</a> activities to intervene in <a href="/wiki/Election" title="Election">elections</a> to public office.<a href="#cite_note-IRS-501c3-35">[28]</a> On the other hand, public charities (but not private foundations) may conduct a limited amount of <a href="/wiki/Lobbying" title="Lobbying">lobbying</a> to influence legislation. Although the law states that "No substantial part..." of a public charity's activities can go to lobbying, charities may register for a <a href="/wiki/501(h)_election" title="501(h) election">501(h) election</a> allowing them to lawfully conduct lobbying activities as long as their financial expenditure does not exceed a specified amount.<a href="#cite_note-36">[29]</a> 501(c)(3) organizations risk loss of tax exempt status if any of these rules are violated.<a href="#cite_note-37">[30]</a><a href="#cite_note-38">[31]</a> A 501(c)(3) organization is allowed to conduct some or all of its charitable activities outside the United States.<a href="#cite_note-71-460-39">[32]</a><a href="#cite_note-1983eo-o-40">[33]</a> Donors' contributions to a 501(c)(3) organization are tax-deductible only if the contribution is for the use of the 501(c)(3) organization, and that the 501(c)(3) organization is not merely serving as an agent or conduit of a foreign charitable organization.<a href="#cite_note-63-252-41">[34]</a> Additional procedures are required of 501(c)(3) organizations that are <a href="/wiki/Private_foundation_(United_States)" title="Private foundation (United States)">private foundations</a>.<a href="#cite_note-1983eo-o-40">[33]</a><a href="#cite_note-42">[35]</a> <div class="mw-heading mw-heading2"><h2 id="501(c)(4)">501(c)(4)</h2>[<a href="/w/index.php?title=501(c)_organization&action=edit&section=4" title="Edit section: 501(c)(4)">edit</a>]</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Citizens_United_v._Federal_Election_Commission" class="mw-redirect" title="Citizens United v. Federal Election Commission">Citizens United v. Federal Election Commission</a></div> A 501(c)(4) organization is a social welfare organization, such as a civic organization or a <a href="/wiki/Neighborhood_association" title="Neighborhood association">neighborhood association</a>. An organization is considered by the IRS to be operated exclusively for the promotion of social welfare if it is primarily engaged in promoting the common good and general welfare of the people of the community.<a href="#cite_note-cpe-43">[36]</a><a href="#cite_note-Reg1501-44">[37]</a> Net earnings must be exclusively used for charitable, educational, or recreational purposes.<a href="#cite_note-45">[38]</a> According to <a href="/wiki/The_Washington_Post" title="The Washington Post">The Washington Post</a>, 501(c)(4) organizations:<a href="#cite_note-46">[39]</a><blockquote>...are allowed to participate in politics, so long as politics do not become their primary focus. What that means in practice is that they must spend less than 50 percent of their money on politics. So long as they don't run afoul of that threshold, the groups can influence elections, which they typically do through advertising.</blockquote> <div class="mw-heading mw-heading3"><h3 id="Allowed_activities">Allowed activities</h3>[<a href="/w/index.php?title=501(c)_organization&action=edit&section=5" title="Edit section: Allowed activities">edit</a>]</div> 501(c)(4)s are similar to 501(c)(5)s and 501(c)(6)s in that the organizations may inform the public on controversial subjects and attempt to influence legislation relevant to its program.<a href="#cite_note-47">[40]</a> Unlike 501(c)(3) organizations, they may also participate in political campaigns and elections, as long as their primary activity is the promotion of social welfare and related to the organization's purpose.<a href="#cite_note-48">[41]</a><a href="#cite_note-everything-49">[42]</a> The income tax exemption for 501(c)(4) organizations applies to most of their operations, but income spent on political activities—generally the advocacy of a particular candidate in an election—is taxable.<a href="#cite_note-50">[43]</a> An "action" organization generally qualifies as a 501(c)(4) organization.<a href="#cite_note-51">[44]</a> An "action" organization is one whose activities substantially include, or are exclusively,<a href="#cite_note-52">[45]</a> direct or <a href="/wiki/Grassroots" title="Grassroots">grassroots</a> lobbying related to advocacy for or against legislation or proposing, supporting, or opposing legislation that is related to its purpose.<a href="#cite_note-53">[46]</a> A 501(c)(4) organization may directly or indirectly support or oppose a candidate for public office as long as such activities are not a substantial amount of its activities.<a href="#cite_note-cpe-43">[36]</a><a href="#cite_note-54">[47]</a> A 501(c)(4) organization that lobbies must register with the <a href="/wiki/Clerk_of_the_United_States_House_of_Representatives" title="Clerk of the United States House of Representatives">Clerk of the House</a> if it lobbies members of the House or their staff.<a href="#cite_note-everything-49">[42]</a> Likewise, a 501(c)(4) organization must register with the <a href="/wiki/Secretary_of_the_Senate" class="mw-redirect" title="Secretary of the Senate">Secretary of the Senate</a> if it lobbies members of the Senate or their staff.<a href="#cite_note-everything-49">[42]</a> In addition, the 501(c)(4) organization must either inform its members the amount it spends on lobbying or pay a proxy tax to the Internal Revenue Service.<a href="#cite_note-everything-49">[42]</a> Lobbying expenses and political expenses are not deductible as business expenses.<a href="#cite_note-everything-49">[42]</a> <div class="mw-heading mw-heading4"><h4 id="Electioneering_communications">Electioneering communications</h4>[<a href="/w/index.php?title=501(c)_organization&action=edit&section=6" title="Edit section: Electioneering communications">edit</a>]</div> The use of 501(c)(4), 501(c)(5), and 501(c)(6) organizations has been affected by the 2007 case <a href="/wiki/FEC_v._Wisconsin_Right_to_Life,_Inc." title="FEC v. Wisconsin Right to Life, Inc.">FEC v. Wisconsin Right to Life, Inc.</a>, in which the Supreme Court struck down the part of the <a href="/wiki/Bipartisan_Campaign_Reform_Act" title="Bipartisan Campaign Reform Act">McCain-Feingold Act</a> that prohibited 501(c)(4)s, 501(c)(5)s, and 501(c)(6)s from broadcasting electioneering communications. The Act defined an electioneering communication as a communication that mentions a candidate's name 60 days before a primary or 30 days before a general election. <div class="mw-heading mw-heading3"><h3 id="Contributions">Contributions</h3>[<a href="/w/index.php?title=501(c)_organization&action=edit&section=7" title="Edit section: Contributions">edit</a>]</div> Contributions to 501(c)(4) organizations are not tax-deductible as charitable donations unless the organization is either a volunteer fire department or a veterans organization.<a href="#cite_note-55">[48]</a><a href="#cite_note-56">[49]</a> Dues or contributions to 501(c)(4) organizations may be deductible as a business expense under IRC 162, although amounts paid for intervention or participation in any political campaign, direct lobbying, grass roots lobbying, and contact with certain federal officials are not deductible.<a href="#cite_note-cpe2003-57">[50]</a> If a 501(c)(4) engages in a substantial number of these activities, then only the amount of dues or contributions that can be attributed to other activities may be deductible as a business expense.<a href="#cite_note-58">[51]</a> The organization must provide a notice to its members containing a reasonable estimate of the amount related to lobbying and political campaign expenditures, or else it is subject to a proxy tax on its lobbying and political campaign expenditures. It must also state that contributions to the organization are not deductible as charitable contributions during fundraising.<a href="#cite_note-cpe2003-57">[50]</a> A 501(c)(4) organization is not required to disclose their donors publicly,<a href="#cite_note-59">[52]</a> with the exception of organizations that make <a href="/wiki/Independent_expenditures" class="mw-redirect" title="Independent expenditures">independent expenditures</a> as of 2018.<a href="#cite_note-fec1-60">[53]</a><a href="#cite_note-fec2-61">[54]</a><a href="#cite_note-fec3-62">[55]</a><a href="#cite_note-fec4-63">[56]</a> The former complete lack of disclosure led to extensive use of the 501(c)(4) provisions for organizations that are actively involved in <a href="/wiki/Lobbying" title="Lobbying">lobbying</a>, and has become controversial.<a href="#cite_note-64">[57]</a><a href="#cite_note-65">[58]</a> Criticized as "<a href="/wiki/Dark_money" title="Dark money">dark money</a>", spending from these organizations on political advertisements has exceeded spending from <a href="/wiki/Super_PAC" title="Super PAC">Super PACs</a>.<a href="#cite_note-66">[59]</a><a href="#cite_note-67">[60]</a> Spending by organizations that do not disclose their donors increased from less than $5.2 million in 2006 to well over $300 million during the 2012 election season.<a href="#cite_note-68">[61]</a> Every organization, including a 501(c)(4) organization, that <a href="/wiki/Independent_expenditure" title="Independent expenditure">expressly advocates for the election or defeat of a particular political candidate</a> and spends more than $250 during a calendar year must disclose the name of each person who contributed more than $200 during the calendar year to the <a href="/wiki/Federal_Election_Commission" title="Federal Election Commission">Federal Election Commission</a>.<a href="#cite_note-fec1-60">[53]</a><a href="#cite_note-fec3-62">[55]</a> The Federal Election Commission is required to enforce this provision based on a <a href="/wiki/United_States_District_Court_for_the_District_of_Columbia" title="United States District Court for the District of Columbia">federal court</a> decision in 2018.<a href="#cite_note-fec2-61">[54]</a><a href="#cite_note-fec4-63">[56]</a><a href="#cite_note-fec3-62">[55]</a> <div class="mw-heading mw-heading3"><h3 id="History">History</h3>[<a href="/w/index.php?title=501(c)_organization&action=edit&section=8" title="Edit section: History">edit</a>]</div> The origins of 501(c)(4) organizations date back to the <a href="/wiki/Revenue_Act_of_1913" title="Revenue Act of 1913">Revenue Act of 1913</a>, which created a new group of tax-exempt organizations dedicated to social welfare in a precursor to what is now Internal Revenue Code Section 501(c)(4).<a href="#cite_note-69">[62]</a> The Protecting Americans from Tax Hikes Act of 2015 introduced a new requirement on 501(c)(4) organizations.<a href="#cite_note-70">[63]</a> Within 60 days of the organization's formation, a 501(c)(4) organization is required to file Form 8976 with the Internal Revenue Service as notification that it is operating as a section 501(c)(4) organization.<a href="#cite_note-2016-09-71">[64]</a><a href="#cite_note-2016-41-72">[65]</a> The Internal Revenue Service will acknowledge receipt of the notification, but the acknowledgment is not a determination that the organization qualifies for section 501(c)(4) tax-exempt status.<a href="#cite_note-2016-41-72">[65]</a> A 501(c)(4) organization is not required to send the notification if the organization was formed on or before July 8, 2016, and it either applied for a determination letter using Form 1024 or filed a Form 990 between December 19, 2015, and July 8, 2016.<a href="#cite_note-2016-41-72">[65]</a> As of January 2018, the application for recognition of exemption as a 501(c)(4) organization is a new form, Form 1024-A, rather than Form 1024.<a href="#cite_note-73">[66]</a><a href="#cite_note-74">[67]</a> Between 2010 and 2017, the number of 501(c)(4) organizations dropped from almost 140,000 to fewer than 82,000.<a href="#cite_note-nonprofitquarterly-25">[18]</a> In 2017 revocations of 501(c)(4) groups comprised 58% which usually is only 15% of the total nonprofits which have their tax status revoked by the IRS for their failure to file Form 990. <div class="mw-heading mw-heading2"><h2 id="501(c)(5)">501(c)(5)</h2>[<a href="/w/index.php?title=501(c)_organization&action=edit&section=9" title="Edit section: 501(c)(5)">edit</a>]</div> A 501(c)(5) organization is a labor organization, an agricultural organization, or a horticultural organization. Labor unions, county fairs, and flower societies are examples of these types of groups. Labor union organizations were a primary benefactor of this organization type, dating to the 19th century. According to the Internal Revenue Service, a 501(c)(5) organization has a duty of providing service to its members first. The organization's benefits may not inure to a specific member, but the rules for inurement vary among the three different types of organizations under this segment. A 501(c)(5) organization can make unlimited corporate, individual, or union contributions.<a href="#cite_note-inurement-75">[68]</a> A labor organization may pay benefits to its members because paying benefits improves all members' shared working conditions. An agricultural organization can provide financial assistance to its members in order to improve the conditions of those engaged in agricultural pursuits generally. Members can benefit in incidental ways from the organization's exempt activities as long as the benefits are available to all persons.<a href="#cite_note-inurement-75">[68]</a> <div class="mw-heading mw-heading3"><h3 id="History_2">History</h3>[<a href="/w/index.php?title=501(c)_organization&action=edit&section=10" title="Edit section: History">edit</a>]</div> The first exemption for labor organizations from corporate income tax was enacted as part of the <a href="/wiki/Payne%E2%80%93Aldrich_Tariff_Act" title="Payne–Aldrich Tariff Act">Payne–Aldrich Tariff Act of 1909</a>.<a href="#cite_note-tarriffactof1909-76">[69]</a><a href="#cite_note-501c5-77">[70]</a> The <a href="/wiki/Revenue_Act_of_1913" title="Revenue Act of 1913">Revenue Act of 1913</a> excluded "labor, agricultural, or horticultural organizations" from income tax liability.<a href="#cite_note-501c5-77">[70]</a><a href="#cite_note-78">[71]</a> <div class="mw-heading mw-heading3"><h3 id="Contributions_and_activities">Contributions and activities</h3>[<a href="/w/index.php?title=501(c)_organization&action=edit&section=11" title="Edit section: Contributions and activities">edit</a>]</div> Much like 501(c)(4) and 501(c)(6) organizations, 501(c)(5) organizations may also perform some political activities.<a href="#cite_note-lobbyinglaw-79">[72]</a> 501(c)(5) organizations are allowed to <a href="/wiki/Lobbying_in_the_United_States" title="Lobbying in the United States">attempt to influence legislation</a> that is related to the common union interests of its members.<a href="#cite_note-rev-rul-61-177-80">[73]</a> 501(c)(5) organizations can receive unlimited contributions from corporations, individuals, and labor unions. The names and addresses of contributors are not required to be made available for public inspection.<a href="#cite_note-schedule_b_general-81">[74]</a> All other information, including the amount of contributions, the description of noncash contributions, and any other information, is required to be made available for public inspection unless it clearly identifies the contributor. A union membership dues paid to a 501(c)(5) organization are generally an ordinary and necessary business expense.<a href="#cite_note-1.162-15-82">[75]</a> The membership dues are tax-deductible in full unless a substantial part of the 501(c)(5) organization's activities consists of political activity, in which case a <a href="/wiki/Tax_deduction" title="Tax deduction">tax deduction</a> is allowed only for the portion of membership dues that are for other activities.<a href="#cite_note-1.162-15-82">[75]</a> Because associations involved in fishing and seafood harvesting were having difficulties qualifying for reduced postal rates,<a href="#cite_note-83">[76]</a> in 1976 Congress established Internal Revenue Code Section 501(5) to define "agriculture" as the art or science of cultivating land, harvesting crops or aquatic resources, or raising livestock.<a href="#cite_note-501c5-77">[70]</a> Every organization, including a 501(c)(5) organization, that <a href="/wiki/Independent_expenditure" title="Independent expenditure">expressly advocates for the election or defeat of a particular political candidate</a> and spends more than $250 during a calendar year must disclose the name of each person who contributed more than $200 during the calendar year to the <a href="/wiki/Federal_Election_Commission" title="Federal Election Commission">Federal Election Commission</a>.<a href="#cite_note-fec1-60">[53]</a><a href="#cite_note-fec3-62">[55]</a> The Federal Election Commission is required to enforce this provision based on a <a href="/wiki/United_States_District_Court_for_the_District_of_Columbia" title="United States District Court for the District of Columbia">federal court</a> decision in 2018.<a href="#cite_note-fec2-61">[54]</a><a href="#cite_note-fec4-63">[56]</a><a href="#cite_note-fec3-62">[55]</a> <div class="mw-heading mw-heading2"><h2 id="501(c)(6)">501(c)(6)</h2>[<a href="/w/index.php?title=501(c)_organization&action=edit&section=12" title="Edit section: 501(c)(6)">edit</a>]</div> A 501(c)(6) organization is a business league, a chamber of commerce like the <a href="/wiki/U.S._Chamber_of_Commerce" class="mw-redirect" title="U.S. Chamber of Commerce">U.S. Chamber of Commerce</a>, a real estate board, a board of trade, a professional football league or an organization like the <a href="/wiki/Edison_Electric_Institute" title="Edison Electric Institute">Edison Electric Institute</a> and the <a href="/wiki/Security_Industry_Association" title="Security Industry Association">Security Industry Association</a>, that are not organized for profit and no part of the net earnings goes to the benefit of any private shareholder or individual.<a href="#cite_note-irs-501c6-84">[77]</a> <div class="mw-heading mw-heading3"><h3 id="Qualifications_for_exemption">Qualifications for exemption</h3>[<a href="/w/index.php?title=501(c)_organization&action=edit&section=13" title="Edit section: Qualifications for exemption">edit</a>]</div> A business league may qualify if it is an association of persons having a common business interest, whose purpose is to promote the common business interest and whose activities improve business conditions rather than actually conduct the business itself.<a href="#cite_note-85">[78]</a> Members of the organization must be of the same trade, business, occupation, or profession in order to qualify.<a href="#cite_note-86">[79]</a> A local chamber of commerce or board of trade could qualify for similar reasons except that they may promote the common economic interests of all the commercial enterprises in a given trade or community.<a href="#cite_note-87">[80]</a> In order to qualify for a tax-exemption under section 501(c)(6), the organization must specify that it seeks to promote and improve business condition for a specific type of business.<a href="#cite_note-benefit-88">[81]</a> Improving business conditions for all types of businesses is not generally qualifying.<a href="#cite_note-benefit-88">[81]</a> Similarly, providing a service for a specific type of business is also not typically qualifying, as that would usually be more of a commercial enterprise.<a href="#cite_note-benefit-88">[81]</a> For example, the service of managing health insurance plans for its member businesses is often a commercial enterprise if it is not substantially related to improving the business conditions for specific lines of businesses.<a href="#cite_note-benefit-88">[81]</a><a href="#cite_note-89">[82]</a> An association that promotes the common interests of certain hobbyists would not qualify because the Internal Revenue Service does not consider hobbies to be activities conducted as businesses.<a href="#cite_note-90">[83]</a> An organization whose primary activity is advertising the products or services of its members does not qualify because the organization is performing a service for its members rather than promoting common interests.<a href="#cite_note-91">[84]</a><a href="#cite_note-92">[85]</a> If an organization's primary activity is advertising the products or services of its members' industry as a whole, however, the organization will generally qualify if it also performs other services for its members.<a href="#cite_note-93">[86]</a> <div class="mw-heading mw-heading3"><h3 id="Contributions_and_activities_2">Contributions and activities</h3>[<a href="/w/index.php?title=501(c)_organization&action=edit&section=14" title="Edit section: Contributions and activities">edit</a>]</div> Much like 501(c)(4) and 501(c)(5) organizations, 501(c)(6) organizations may also perform some political activities.<a href="#cite_note-lobbyinglaw-79">[72]</a> 501(c)(6) organizations are allowed to <a href="/wiki/Lobbying_in_the_United_States" title="Lobbying in the United States">attempt to influence legislation</a> that is related to the common business interests of its members.<a href="#cite_note-rev-rul-61-177-80">[73]</a> A 501(c)(6) organization may receive unlimited contributions from corporations, individuals, and labor unions. The names and addresses of contributors are not required to be made available for public inspection,<a href="#cite_note-schedule_b_general-81">[74]</a> with the exception of a 501(c)(6) organization that makes <a href="/wiki/Independent_expenditure" title="Independent expenditure">independent expenditures</a>.<a href="#cite_note-fec1-60">[53]</a><a href="#cite_note-fec2-61">[54]</a><a href="#cite_note-fec3-62">[55]</a><a href="#cite_note-fec4-63">[56]</a> All other information, including the amount of contributions, the description of non-cash contributions, and any other information, is required to be made available for public inspection unless it clearly identifies the contributor. The <a href="/wiki/U.S._Chamber_of_Commerce" class="mw-redirect" title="U.S. Chamber of Commerce">U.S. Chamber of Commerce</a> is a large political spender, and <a href="/wiki/Freedom_Partners" title="Freedom Partners">Freedom Partners</a> used its status as a 501(c)(6) organization to raise and distribute over $250 million during the <a href="/wiki/2012_United_States_presidential_election#Campaigns" title="2012 United States presidential election">2012 election campaigns</a> without disclosing its donors.<a href="#cite_note-freedom-partners-94">[87]</a> The group's existence was not publicly known until nearly a year after the election. A business's membership dues paid to a 501(c)(6) organization are generally an ordinary and necessary business expense.<a href="#cite_note-1.162-15-82">[75]</a> The membership dues are tax-deductible in full unless a substantial part of the 501(c)(6) organization's activities consists of political activity, in which case a tax deduction is allowed only for the portion of membership dues that are for other activities.<a href="#cite_note-1.162-15-82">[75]</a> Every organization, including a 501(c)(6) organization, that <a href="/wiki/Independent_expenditure" title="Independent expenditure">expressly advocates for the election or defeat of a particular political candidate</a> and spends more than $250 during a calendar year must disclose the name of each person who contributed more than $200 during the calendar year to the <a href="/wiki/Federal_Election_Commission" title="Federal Election Commission">Federal Election Commission</a>.<a href="#cite_note-fec1-60">[53]</a><a href="#cite_note-fec3-62">[55]</a> The Federal Election Commission is required to enforce this provision based on a <a href="/wiki/United_States_District_Court_for_the_District_of_Columbia" title="United States District Court for the District of Columbia">federal court</a> decision in 2018.<a href="#cite_note-fec2-61">[54]</a><a href="#cite_note-fec4-63">[56]</a><a href="#cite_note-fec3-62">[55]</a> <div class="mw-heading mw-heading3"><h3 id="History_3">History</h3>[<a href="/w/index.php?title=501(c)_organization&action=edit&section=15" title="Edit section: History">edit</a>]</div> The predecessor of IRC 501(c)(6) was enacted as part of the <a href="/wiki/Revenue_Act_of_1913" title="Revenue Act of 1913">Revenue Act of 1913</a><a href="#cite_note-16IIGa-95">[88]</a> likely due to a U.S. Chamber of Commerce request for an exemption for nonprofit "civic" and "commercial" organizations, which resulted in IRC 501(c)(4) for nonprofit "civic" organizations and IRC 501(c)(6) for nonprofit "commercially-oriented" organizations.<a href="#cite_note-irs-501c6-84">[77]</a> The <a href="/wiki/Revenue_Act_of_1928" title="Revenue Act of 1928">Revenue Act of 1928</a> amended the statute to include real estate boards.<a href="#cite_note-96">[89]</a> In 1966, professional football leagues were added to the described organizations.<a href="#cite_note-97">[90]</a> The Revenue Act of 1913 related to professional football leagues had both antitrust and tax provisions: The antitrust provision was enacted to permit the merger of the <a href="/wiki/National_Football_League" title="National Football League">National</a> and <a href="/wiki/American_Football_League" title="American Football League">American Football Leagues</a> to go forward without fear of an antitrust challenge under either the 1914 <a href="/wiki/Clayton_Antitrust_Act" class="mw-redirect" title="Clayton Antitrust Act">Clayton Antitrust Act</a> or the 1914 <a href="/wiki/Federal_Trade_Commission_Act" class="mw-redirect" title="Federal Trade Commission Act">Federal Trade Commission Act</a>.<a href="#cite_note-98">[91]</a> IRC 501(c)(6) amendment was enacted in 1966 to ensure that a professional football league's exemption would not be jeopardized because it administered a players' pension fund.<a href="#cite_note-99">[92]</a> Additionally, a professional sports league's exemption is not to be jeopardized because its primary source of revenue is the sale of television broadcasting rights to its games because the broadcasting of games increases public awareness of the sport.<a href="#cite_note-100">[93]</a><a href="#cite_note-101">[94]</a> In 2013, <a href="/wiki/United_States_Senate" title="United States Senate">Senator</a> <a href="/wiki/Tom_Coburn" title="Tom Coburn">Tom Coburn</a> introduced legislation to disallow a tax exemption for the <a href="/wiki/National_Football_League" title="National Football League">National Football League</a>, the <a href="/wiki/Professional_Golfers%27_Association_of_America" title="Professional Golfers' Association of America">Professional Golfers' Association of America</a>, and other professional sports organizations.<a href="#cite_note-architect-102">[95]</a><a href="#cite_note-helps-103">[96]</a> Coburn estimated the tax exemption cost $100 million, but he said he could not get other members of Congress to support the legislation.<a href="#cite_note-architect-102">[95]</a><a href="#cite_note-helps-103">[96]</a> <div class="mw-heading mw-heading2"><h2 id="501(c)(7)">501(c)(7)</h2>[<a href="/w/index.php?title=501(c)_organization&action=edit&section=16" title="Edit section: 501(c)(7)">edit</a>]</div> A 501(c)(7) organization is a <a href="/wiki/Social_club" title="Social club">social or recreational club</a> that is organized for pleasure, recreation, and other nonprofitable purposes.<a href="#cite_note-501c7eo-104">[97]</a> Members must share interests and have a common goal directed toward pleasure and recreation, and the organization must provide opportunities for personal contact among members.<a href="#cite_note-personalcontact-105">[98]</a><a href="#cite_note-106">[99]</a> The organization's facilities and services must be open to its members and their guests only.<a href="#cite_note-107">[100]</a> The organization must be a club of individuals, and no individual may derive profit from the organization's net earnings.<a href="#cite_note-venable-108">[101]</a> Examples include <a href="/wiki/Alumni_association" title="Alumni association">college alumni associations</a>; <a href="/wiki/Fraternities_and_sororities" title="Fraternities and sororities">college fraternities or college sororities</a> operating chapter houses for students; <a href="/wiki/Country_club" title="Country club">country clubs</a>; <a href="/wiki/Amateur_sports" title="Amateur sports">amateur sport clubs</a>; <a href="/wiki/Supper_club" title="Supper club">supper clubs</a> that provide a meeting place, library, and dining room for members; <a href="/wiki/Hobby" title="Hobby">hobby clubs</a>; and <a href="/wiki/Garden_club" title="Garden club">garden clubs</a>.<a href="#cite_note-109">[102]</a> <div class="mw-heading mw-heading3"><h3 id="Activities">Activities</h3>[<a href="/w/index.php?title=501(c)_organization&action=edit&section=17" title="Edit section: Activities">edit</a>]</div> A substantial amount of the 501(c)(7) organization's activities must be related to social and recreational activities for its members.<a href="#cite_note-501c7-1976-110">[103]</a> No more than 35 percent of its gross receipts may derive from non-members, and no more than 15 percent of its gross receipts is permitted to come from use of its facilities or services by the general public.<a href="#cite_note-501c7eo-104">[97]</a> An organization that exceeds these limits may lose its 501(c)(7) status.<a href="#cite_note-501c7eo1990-111">[104]</a> When a group of eight or fewer individuals, at least one of whom is a member, uses the organization's facilities and the member pays for the other individuals, the Internal Revenue Service will assume the nonmembers are the guests of the member, and the revenue is deemed to be derived from the member.<a href="#cite_note-venable-108">[101]</a> Similarly, if at least 75 percent of a group using club facilities are members of the organization, the Internal Revenue Service will assume the nonmembers are the guests of the member, and the revenue is deemed to be derived from the member.<a href="#cite_note-venable-108">[101]</a> It is the responsibility of the organization to maintain these records.<a href="#cite_note-501c7eo1990-111">[104]</a> If the organization does not keep sufficient records to link revenue to a member, the Internal Revenue Service assumes the revenue came from a nonmember.<a href="#cite_note-112">[105]</a> The organization is subject to unrelated business income tax for the revenue derived from nonmember use of its facilities and services, less allowable deductions.<a href="#cite_note-501c7eo1990-111">[104]</a> If the organization sells assets that were previously used for recreational or social purposes, the proceeds are considered related business income as long as the proceeds are reinvested in the organization.<a href="#cite_note-113">[106]</a> Public use of the organization's facilities must be minimal, generally either less than $2,500 per year or less than five percent of its total gross receipts from normal and usual activities of the club.<a href="#cite_note-501c7eo1990-111">[104]</a> A 501(c)(7) organization cannot have a written policy of discriminating on the basis of race, color, or religion.<a href="#cite_note-venable-108">[101]</a><a href="#cite_note-114">[107]</a> Nevertheless, a 501(c)(7) organization is permitted to limit its members to a particular religion in order to further the teachings of that religion.<a href="#cite_note-venable-108">[101]</a> An auxiliary of a 501(c)(8) fraternal benefit society that limits membership to members of a particular religion is allowed to do so as well.<a href="#cite_note-venable-108">[101]</a> Having written policies that limit its membership by ethnic origin and gender would not jeopardize the organization's tax-exempt status.<a href="#cite_note-venable-108">[101]</a><a href="#cite_note-501c7eo1990-111">[104]</a> <div class="mw-heading mw-heading3"><h3 id="History_4">History</h3>[<a href="/w/index.php?title=501(c)_organization&action=edit&section=18" title="Edit section: History">edit</a>]</div> The predecessor of Internal Revenue Code Section 501(c)(7) was part of the <a href="/wiki/Revenue_Act_of_1913" title="Revenue Act of 1913">Revenue Act of 1913</a>, which provides a tax-exemption to "fraternal beneficiary societies, orders, or associations operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system".<a href="#cite_note-16IIGa-95">[88]</a> Congress justified the tax-exemption with the reasoning that the members join to provide themselves with recreational or social organization without further tax consequences, similar as if they had paid for the benefits directly.<a href="#cite_note-501c7eo-104">[97]</a> Tax-exemption was available for organizations operated exclusively for pleasure, recreation, and other nonprofitable purposes.<a href="#cite_note-501c7eo-104">[97]</a> In 1969, Congress passed a law stating that social and recreational clubs were permitted to engage in some unrelated business income, subject to income tax.<a href="#cite_note-501c7eo-104">[97]</a> <div class="mw-heading mw-heading2"><h2 id="501(c)(8)">501(c)(8)</h2>[<a href="/w/index.php?title=501(c)_organization&action=edit&section=19" title="Edit section: 501(c)(8)">edit</a>]</div> A 501(c)(8) organization is a <a href="/wiki/Benefit_society" title="Benefit society">fraternal benefit society</a>.<a href="#cite_note-501c8-eo-115">[108]</a> <div class="mw-heading mw-heading3"><h3 id="Eligibility">Eligibility</h3>[<a href="/w/index.php?title=501(c)_organization&action=edit&section=20" title="Edit section: Eligibility">edit</a>]</div> The society must have members of a similar calling, recreation, or profession, or members who work together to accomplish a worthy goal.<a href="#cite_note-nationalunion-116">[109]</a> The members have associated themselves in order to help each other and to promote the common cause.<a href="#cite_note-nationalunion-116">[109]</a> The society must have written documentation of its eligibility standards for membership, classes of membership, a process of admission, and rights and privileges of members.<a href="#cite_note-117">[110]</a> The members must have a common bond, which may be based on religious beliefs, gender, occupation, ethnicity, or shared values.<a href="#cite_note-afa-118">[111]</a> The society must have a supreme governing body and subordinate lodges into which members are elected, initiated, or admitted in accordance with its laws.<a href="#cite_note-501c8-eo-115">[108]</a> The supreme governing body should be composed of delegates elected directly by members or intermediate assemblies.<a href="#cite_note-501c8-eo-115">[108]</a> The society must offer benefits to members, which may include life insurance, medical insurance, scholarships, educational programs, travel opportunities, and discount programs.<a href="#cite_note-afa-118">[111]</a> Revenue generated from providing benefits to non-members must be insubstantial to the society and may be taxable as <a href="/wiki/Unrelated_business_income" class="mw-redirect" title="Unrelated business income">unrelated business income</a>.<a href="#cite_note-119">[112]</a> <div class="mw-heading mw-heading3"><h3 id="Donations">Donations</h3>[<a href="/w/index.php?title=501(c)_organization&action=edit&section=21" title="Edit section: Donations">edit</a>]</div> An individual's donation to a fraternity is only a tax-deductible charitable contribution if the contribution "is to be used exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals."<a href="#cite_note-120">[113]</a> <div class="mw-heading mw-heading3"><h3 id="History_5">History</h3>[<a href="/w/index.php?title=501(c)_organization&action=edit&section=22" title="Edit section: History">edit</a>]</div> Fraternal benefit societies trace their lineage back through <a href="/w/index.php?title=Mutual_benefit&action=edit&redlink=1" class="new" title="Mutual benefit (page does not exist)">mutual benefit</a> societies, <a href="/wiki/Friendly_societies" class="mw-redirect" title="Friendly societies">friendly societies</a> and eventually to medieval <a href="/wiki/Guild" title="Guild">guilds</a>.<a href="#cite_note-ss-121">[114]</a> Many fraternal benefit societies were founded to serve the needs of immigrants and other under-served groups<a href="#cite_note-122">[115]</a> who shared common bonds of religion, ethnicity, gender, occupation or shared values. Section 38 of the <a href="/wiki/Payne%E2%80%93Aldrich_Tariff_Act" title="Payne–Aldrich Tariff Act">Payne–Aldrich Tariff Act of 1909</a> was the first law to provide a tax-exemption for fraternal beneficiary societies.<a href="#cite_note-123">[116]</a> The tax-exemption was later codified as section 501(c)(8) with the <a href="/wiki/Internal_Revenue_Code_of_1954" class="mw-redirect" title="Internal Revenue Code of 1954">Internal Revenue Code of 1954</a>.<a href="#cite_note-501c8-irs-124">[117]</a> <div class="mw-heading mw-heading2"><h2 id="501(c)(13)">501(c)(13)</h2>[<a href="/w/index.php?title=501(c)_organization&action=edit&section=23" title="Edit section: 501(c)(13)">edit</a>]</div> A 501(c)(13) organization is a certain type of cemetery company. <div class="mw-heading mw-heading3"><h3 id="Eligibility_2">Eligibility</h3>[<a href="/w/index.php?title=501(c)_organization&action=edit&section=24" title="Edit section: Eligibility">edit</a>]</div> There are two primary types of eligible cemetery companies. A mutual cemetery company must be either "owned by and operated exclusively for the benefit of its lot owners who hold such lots for bona fide burial purposes and not for the purpose of resale" or engages in the burial of impoverished people performing similar charitable activities.<a href="#cite_note-1501c13-1-125">[118]</a> A nonprofit cemetery corporation must be incorporated solely for the purpose of the burial or the cremation of bodies and no part of its net earnings inures to the benefit of any private shareholder or individual.<a href="#cite_note-1501c13-1-125">[118]</a> Any net gain by the cemetery must be devoted to certain cemetery functions, such as the cemetery's operations, maintenance, and improvements; acquisition of cemetery property; and investment of the net gain in order to provide additional income for cemetery functions.<a href="#cite_note-irs-eo-501c13-126">[119]</a> Net gains are not allowed to be distributed to individuals.<a href="#cite_note-irs-eo-501c13-126">[119]</a> The cemetery may restrict burials and cremations to a certain group of people, such as impoverished people, people adherent to a certain religion, or people who lived in a certain community, as long as it still serves a broad class of people and operates for public purposes, but a 501(c)(13) organization may not enforce overly restrictive restrictions.<a href="#cite_note-irs-eo-501c13-126">[119]</a><a href="#cite_note-127">[120]</a> A perpetual care fund that is used by a profit-making cemetery to maintain cemetery properties and burial lots is not eligible under 501(c)(13).<a href="#cite_note-128">[121]</a> On the other hand, a nonprofit organization may have a perpetual care fund without jeopardizing its exemption under Section 501(c)(13).<a href="#cite_note-irs-eo-501c13-126">[119]</a> A cemetery that owns or operates a <a href="/wiki/Morgue" title="Morgue">morgue</a>, whether on its own grounds or elsewhere, is not eligible under 501(c)(13) because the Internal Revenue Service does not consider mortuary services necessarily incident to burial purposes.<a href="#cite_note-irs-eo-501c13-126">[119]</a><a href="#cite_note-129">[122]</a> The provision of traditional burial services that directly support and maintain basic tenets and beliefs of a religion regarding burial of its members" may still be eligible under 501(c)(13).<a href="#cite_note-130">[123]</a> A cemetery that buries animals is not eligible under 501(c)(13).<a href="#cite_note-131">[124]</a> A cemetery company wishing to be recognized under Section 501(c)(13) needs to prepare and file Form 1024 with the Internal Revenue Service.<a href="#cite_note-132">[125]</a> <div class="mw-heading mw-heading3"><h3 id="Charitable_contributions">Charitable contributions</h3>[<a href="/w/index.php?title=501(c)_organization&action=edit&section=25" title="Edit section: Charitable contributions">edit</a>]</div> Charitable contributions to a 501(c)(13) organization are tax-deductible to the donor.<a href="#cite_note-133">[126]</a> Payments for perpetual care of a particular lot or a particular crypt are not considered tax-deductible charitable contributions.<a href="#cite_note-revrul-58-190-134">[127]</a> Payments made as part of the purchase price of a burial lot or crypt are not considered tax-deductible charitable contributions, even if a portion of the payment is for the perpetual care of the entirety of the cemetery.<a href="#cite_note-revrul-58-190-134">[127]</a> Bequests or gifts to a 501(c)(13) cemetery are not deductible for federal estate tax purposes or gift tax purposes.<a href="#cite_note-135">[128]</a><a href="#cite_note-irs-eo-501c13-126">[119]</a> <div class="mw-heading mw-heading3"><h3 id="History_6">History</h3>[<a href="/w/index.php?title=501(c)_organization&action=edit&section=26" title="Edit section: History">edit</a>]</div> Historically, cemeteries were exempt from local property taxes and excise taxes in most states because states generally considered cemeteries to be performing a recognized civic service.<a href="#cite_note-irs-eo-501c13-126">[119]</a> The <a href="/wiki/Tariff_Act_of_1913" class="mw-redirect" title="Tariff Act of 1913">Tariff Act of 1913</a> provided an exemption from federal income taxes for mutual cemetery companies that were organized and operated exclusively "for the benefit of their members".<a href="#cite_note-irs-eo-501c13-126">[119]</a> In 1921, Congress extended the tax-exemption to cemetery companies that are not mutual and to cemetery companies that are not operated for profit as well as any corporation solely incorporated to operate a cemetery and whose net gains do not inure to any person.<a href="#cite_note-irs-eo-501c13-126">[119]</a> In 1970, Congress added crematorium in the definition of cemetery for the purposes of Section 501(c)(13).<a href="#cite_note-irs-eo-501c13-126">[119]</a><a href="#cite_note-136">[129]</a> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2>[<a href="/w/index.php?title=501(c)_organization&action=edit&section=27" title="Edit section: See also">edit</a>]</div> <style data-mw-deduplicate="TemplateStyles:r1266661725">.mw-parser-output .portalbox{padding:0;margin:0.5em 0;display:table;box-sizing:border-box;max-width:175px;list-style:none}.mw-parser-output .portalborder{border:1px solid var(--border-color-base,#a2a9b1);padding:0.1em;background:var(--background-color-neutral-subtle,#f8f9fa)}.mw-parser-output .portalbox-entry{display:table-row;font-size:85%;line-height:110%;height:1.9em;font-style:italic;font-weight:bold}.mw-parser-output .portalbox-image{display:table-cell;padding:0.2em;vertical-align:middle;text-align:center}.mw-parser-output .portalbox-link{display:table-cell;padding:0.2em 0.2em 0.2em 0.3em;vertical-align:middle}@media(min-width:720px){.mw-parser-output .portalleft{margin:0.5em 1em 0.5em 0}.mw-parser-output .portalright{clear:right;float:right;margin:0.5em 0 0.5em 1em}}</style><ul role="navigation" aria-label="Portals" class="noprint portalbox portalborder portalright"> <li class="portalbox-entry"><img alt="flag" src="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/32px-Flag_of_the_United_States.svg.png" decoding="async" width="32" height="17" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/48px-Flag_of_the_United_States.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/64px-Flag_of_the_United_States.svg.png 2x" data-file-width="1235" data-file-height="650" /><a href="/wiki/Portal:United_States" title="Portal:United States">United States portal</a></li></ul> <ul><li><a href="/wiki/527_organization" title="527 organization">527 organization</a></li> <li><a href="/wiki/Political_action_committee" title="Political action committee">Political action committee</a></li> <li><a href="/wiki/Not-for-profit_arts_organization" title="Not-for-profit arts organization">Not-for-profit arts organization</a></li> <li><a href="/wiki/Buckley_v._Valeo" title="Buckley v. Valeo">Buckley v. Valeo</a>, which removed limits on spending on political speech</li></ul> <div class="mw-heading mw-heading3"><h3 id="Other_tax-exempt_organizations">Other tax-exempt organizations</h3>[<a href="/w/index.php?title=501(c)_organization&action=edit&section=28" title="Edit section: Other tax-exempt organizations">edit</a>]</div> <ul><li>501(d) – Religious or <a href="/wiki/Apostolic_poverty" title="Apostolic poverty">apostolic</a> organizations with the purpose of operating a religious community where the members live a communal life following the tenets and teachings of the organization.<a href="#cite_note-501d-137">[130]</a> The organization's property is owned by each of the individuals in the community but, upon leaving, a member cannot withdraw any of the community's assets.<a href="#cite_note-501d-137">[130]</a> The organization's income goes into a community treasury that is used to pay for the organization's operating expenses and supporting members and their families.<a href="#cite_note-501d-137">[130]</a><a href="#cite_note-138">[131]</a><a href="#cite_note-ISA1950-3">[a]</a></li> <li>501(e) – Cooperative hospital service organizations that are organized to provide services for multiple tax-exempt hospitals.<a href="#cite_note-139">[132]</a></li> <li>501(f) – Cooperative service organizations of educational organizations that invest assets contributed by each of the organization's members.<a href="#cite_note-140">[133]</a></li> <li>501(j) – Amateur sports organizations that either conduct national or international sporting competitions or develop amateur athletes for national or international sporting competitions.<a href="#cite_note-501j-141">[134]</a></li> <li>501(k) – <a href="/wiki/Day_care" class="mw-redirect" title="Day care">Day care centers</a> may qualify as tax-exempt under Section 501(k).<a href="#cite_note-501k-1-142">[135]</a><a href="#cite_note-501k-2-143">[136]</a><a href="#cite_note-501k-3-144">[137]</a> The day care center must provide child care away from their homes.<a href="#cite_note-501k-2-143">[136]</a> At least 85 percent of the children served must be cared for while their parent or guardian is either employed, seeking employment, or a full-time student.<a href="#cite_note-501k-4-145">[138]</a> Most of the day care center's funding must come from fees received for day care services.<a href="#cite_note-501k-4-145">[138]</a> The day care center must also provide child care services to the general public.<a href="#cite_note-501k-2-143">[136]</a> The tax exemption for certain day care centers was part of the <a href="/wiki/Deficit_Reduction_Act_of_1984" title="Deficit Reduction Act of 1984">Deficit Reduction Act of 1984</a>.<a href="#cite_note-501k-3-144">[137]</a></li> <li>501(n) – Charitable risk pools that pool insurable risks of its members, which are tax-exempt charities.<a href="#cite_note-146">[139]</a></li> <li>521(a) – Farmers' cooperative associations that market its member farmers' products at market rates, make purchases at wholesale rates, and remit earnings to member farmers.<a href="#cite_note-147">[140]</a><a href="#cite_note-ISA1950-3">[a]</a></li> <li>527 – <a href="/wiki/527_organization" title="527 organization">Political organizations</a> that operate primarily to raise or spend money to influence the selection, nomination, election, or appointment of any individual to any Federal, State, or local public office,<a href="#cite_note-148">[141]</a> such as <a href="/wiki/Political_parties" class="mw-redirect" title="Political parties">political parties</a>, <a href="/wiki/Political_action_committee" title="Political action committee">political action committees</a>, and <a href="/wiki/Political_action_committee#Super_PACs" title="Political action committee">Super PACs</a>.</li> <li>528 – Homeowner associations, condominium management associations, residential real estate management associations, and timeshare associations may elect to be exempt from income tax on their exempt-function income under Section 528.<a href="#cite_note-porter-149">[142]</a><a href="#cite_note-150">[143]</a><a href="#cite_note-151">[144]</a><a href="#cite_note-irs-hoa-152">[145]</a> Alternatively, some homeowner associations may qualify under Section <a href="/wiki/501(c)(4)" class="mw-redirect" title="501(c)(4)">501(c)(4)</a> instead.<a href="#cite_note-porter-149">[142]</a><a href="#cite_note-irs-hoa-152">[145]</a> A homeowner association that provides only social and recreational activities may qualify under Section <a href="/wiki/501(c)(7)" class="mw-redirect" title="501(c)(7)">501(c)(7)</a>.<a href="#cite_note-irs-hoa-152">[145]</a></li> <li>529 – <a href="/wiki/529_plan" title="529 plan">Qualified tuition plans</a> operated by a state or educational institution.<a href="#cite_note-153">[146]</a></li> <li>4947(a)(1) – Non-exempt charitable trusts that have exclusively charitable interests.<a href="#cite_note-4947a-154">[147]</a></li> <li>4947(a)(2) – Split-interest trusts.<a href="#cite_note-4947a-154">[147]</a></li> <li>115(1) – Entities that derived their income a public utility or the exercise of any essential governmental function and accruing to a state or municipality.<a href="#cite_note-irc115-155">[148]</a></li> <li>115(2) – States and municipalities.<a href="#cite_note-irc115-155">[148]</a></li> <li>892(a) – Foreign governments.<a href="#cite_note-irc892-156">[149]</a><a href="#cite_note-eotopick92-157">[150]</a></li> <li>892(b) – Public international organizations or international-organization preparatory commissions in which the Government of the United States participates.<a href="#cite_note-irc892-156">[149]</a><a href="#cite_note-eotopick92-157">[150]</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="Notes">Notes</h2>[<a href="/w/index.php?title=501(c)_organization&action=edit&section=29" title="Edit section: Notes">edit</a>]</div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist reflist-lower-alpha"> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-ISA1950-3">^ <a href="#cite_ref-ISA1950_3-0">a</a> <a href="#cite_ref-ISA1950_3-1">b</a> <a href="#cite_ref-ISA1950_3-2">c</a> In accordance with the <a href="/wiki/McCarran_Internal_Security_Act" title="McCarran Internal Security Act">Internal Security Act of 1950</a>, any 501(c), 501(d), or 521 organization loses its tax-exempt status in any taxable year during which the organization is a communist-action organization or a communist-infiltrated organization.<a href="#cite_note-2">[2]</a> </li> <li id="cite_note-8"><a href="#cite_ref-8">^</a> 501(c)(20) organizations are no longer tax-exempt under Section 501(c)(20) after June 30, 1992, but they may request to become exempt under Section 501(c)(9) effective July 1, 1992.<a href="#cite_note-7">[6]</a> </li> <li id="cite_note-9"><a href="#cite_ref-9">^</a> Veterans organizations may be exempt under Section 501(c)(23) only if the organization was created before 1880. Other veterans organizations may be exempt under Section 501(c)(4) instead. </li> <li id="cite_note-11"><a href="#cite_ref-11">^</a> 501(c)(24) organizations are described as Section 4049 ERISA Trusts; Section 4049 of <a href="/wiki/ERISA" class="mw-redirect" title="ERISA">ERISA</a> has been repealed.<a href="#cite_note-10">[7]</a> </li> <li id="cite_note-14"><a href="#cite_ref-14">^</a> The Section 501(c)(29) tax exemption for qualified nonprofit health Insurance issuers was created in section 1322(h)(1) of the <a href="/wiki/Affordable_Care_Act" title="Affordable Care Act">Affordable Care Act</a><a href="#cite_note-13">[9]</a> </li> <li id="cite_note-990Nexceptions-19"><a href="#cite_ref-990Nexceptions_19-0">^</a> Organizations that are not eligible to file Form 990-N include private foundations, most section 509(a)(3) supporting organizations, and organizations exempt under Section 501(c)(1), 501(c)(20), 501(c)(23), 501(c)(24), 501(d), 527, 529, 4947(a)(2), 4947(a)(1).<a href="#cite_note-18">[13]</a> </li> <li id="cite_note-Guidestar-21"><a href="#cite_ref-Guidestar_21-0">^</a> <a href="/wiki/Guidestar" class="mw-redirect" title="Guidestar">Guidestar</a> access to recent 990 filings is available for free, but requires one to open a free account.<a href="#cite_note-20">[14]</a> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="References">References</h2>[<a href="/w/index.php?title=501(c)_organization&action=edit&section=30" title="Edit section: References">edit</a>]</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239543626"><div class="reflist reflist-columns references-column-width" style="column-width: 30em;"> <ol class="references"> <li id="cite_note-:0-1">^ <a href="#cite_ref-:0_1-0">a</a> <a href="#cite_ref-:0_1-1">b</a> <style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/p557.pdf">"Publication 557: Tax-Exempt Status For Your Organization"</a> (PDF). Internal Revenue Service. June 2008. pp. 65–66. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20200511061203/https://www.irs.gov/pub/irs-pdf/p557.pdf">Archived</a> (PDF) from the original on May 11, 2020. Retrieved August 10, 2017.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Internal+Revenue+Service&rft.atitle=Publication+557%3A+Tax-Exempt+Status+For+Your+Organization&rft.pages=%3Cspan+class%3D%22nowrap%22%3E65-%3C%2Fspan%3E66&rft.date=2008-06&rft_id=https%3A%2F%2Fwww.irs.gov%2Fpub%2Firs-pdf%2Fp557.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3A501%28c%29+organization" class="Z3988"> </li> <li id="cite_note-2"><a href="#cite_ref-2">^</a> "<a rel="nofollow" class="external text" href="https://www.gpo.gov/fdsys/pkg/CFR-2001-title26-vol7/pdf/CFR-2001-title26-vol7-sec1-501k-1.pdf">§ 1.501(k)–1</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20161010161949/https://www.gpo.gov/fdsys/pkg/CFR-2001-title26-vol7/pdf/CFR-2001-title26-vol7-sec1-501k-1.pdf">Archived</a> October 10, 2016, at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>". 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Section 101(15). </li> <li id="cite_note-6"><a href="#cite_ref-6">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-tege/eotopicc86.pdf">"IRC 501(c)(2) Title-holding Corporations"</a> (PDF). 1986 EO CPE Text. Internal Revenue Service. 1986. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20220316162348/http://www.irs.gov/pub/irs-tege/eotopicc86.pdf">Archived</a> (PDF) from the original on March 16, 2022. 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Internal Revenue Service. 1971. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20170505110238/https://www.irs.gov/pub/irs-tege/rr71-460.pdf">Archived</a> May 5, 2017, at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>. </li> <li id="cite_note-1983eo-o-40">^ <a href="#cite_ref-1983eo-o_40-0">a</a> <a href="#cite_ref-1983eo-o_40-1">b</a> "<a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-tege/eotopico83.pdf">Domestic Organizations with Foreign Operations</a>". Exempt Organization Continuing Professional Education Text. Internal Revenue Service. 1983. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20170505091734/https://www.irs.gov/pub/irs-tege/eotopico83.pdf">Archived</a> May 5, 2017, at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>. </li> <li id="cite_note-63-252-41"><a href="#cite_ref-63-252_41-0">^</a> "<a rel="nofollow" class="external text" href="http://www.bradfordtaxinstitute.com/Endnotes/Rev_Rul_63-252.pdf">Rev. Rul. 63-252, 1963-2 C.B. 101</a>". 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Internal Revenue Service. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20170705165511/https://www.irs.gov/pub/irs-tege/rr71-530.pdf">Archived</a> (PDF) from the original on July 5, 2017. Retrieved August 10, 2017.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Rev.+Rul.+71-530%2C+1971-2+C.B.+237&rft.pub=Internal+Revenue+Service&rft_id=https%3A%2F%2Fwww.irs.gov%2Fpub%2Firs-tege%2Frr71-530.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3A501%28c%29+organization" class="Z3988"> </li> <li id="cite_note-53"><a href="#cite_ref-53">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.ecfr.gov/cgi-bin/text-idx?c=ecfr&rgn=div8&view=text&node=26:7.0.1.1.1.0.1.3&idno=26">"Section 1.501(c)(3)-1(c)(3)(iv)"</a>. Internal Revenue Service. 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Provided, however, That nothing in this section contained shall apply to labor, agricultural or horticultural organizations, or to fraternal beneficiary societies, orders, or associations operating under the lodge system, and providing for the payment of life, sick, accident, and other benefits to the members of such societies, orders, or associations, and dependents of such members, nor to domestic building and loan associations, organized and operated exclusively for the mutual benefit of their members, nor to any corporation or association organized and operated exclusively for religious, charitable, or educational purposes, no part of the net income of which inures to the benefit of any private stockholder or individual.</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Tariff+Act+of+1909%2C+ch.+6%2C+%C2%A7+38%2C+36+Stat.+113&rft.pub=U.S.+Government+Printing+Office&rft.date=1909&rft_id=https%3A%2F%2Fplay.google.com%2Fbooks%2Freader%3Fid%3DX1crAAAAYAAJ%26printsec%3Dfrontcover%26output%3Dreader%26hl%3Den%26pg%3DGBS.PA115&rfr_id=info%3Asid%2Fen.wikipedia.org%3A501%28c%29+organization" class="Z3988"> </li> <li id="cite_note-501c5-77">^ <a href="#cite_ref-501c5_77-0">a</a> <a href="#cite_ref-501c5_77-1">b</a> <a href="#cite_ref-501c5_77-2">c</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFReillyHullBraig_Allen2003" class="citation web cs1">Reilly, John Francis; Hull, Carter C.; Braig Allen, Barbara A. 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Thomson Reuters. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20151208111025/http://codes.lp.findlaw.com/uscode/26/A/1/F/I/501">Archived</a> from the original on December 8, 2015. Retrieved December 5, 2015.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=FindLaw&rft.atitle=26+U.S.C.+%C2%A7+501%28n%29&rft_id=http%3A%2F%2Fcodes.lp.findlaw.com%2Fuscode%2F26%2FA%2F1%2FF%2FI%2F501&rfr_id=info%3Asid%2Fen.wikipedia.org%3A501%28c%29+organization" class="Z3988"> </li> <li id="cite_note-147"><a href="#cite_ref-147">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/irm/part4/irm_04-044-001.html">"Part 4. Examining Process: Chapter 44. Subchapter T Cooperatives: Section 1. IRC section 521 Exempt Farmers' Cooperatives"</a>. Internal Revenue Manual. Internal Revenue Service. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20140904163915/http://www.irs.gov/irm/part4/irm_04-044-001.html">Archived</a> from the original on September 4, 2014. 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Accessed December 4, 2015. </li> <li id="cite_note-porter-149">^ <a href="#cite_ref-porter_149-0">a</a> <a href="#cite_ref-porter_149-1">b</a> Porter, Gary. "<a rel="nofollow" class="external text" href="http://501c4taxexempt.com/">501(c)(4) Tax Exempt Homeowners Associations</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20170220043343/http://www.501c4taxexempt.com/">Archived</a> February 20, 2017, at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>". Hinricher, Douglas & Porter, LLP. Accessed March 1, 2016. </li> <li id="cite_note-150"><a href="#cite_ref-150">^</a> "<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/528">26 U.S. Code § 528 - Certain homeowners associations</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20170210092223/https://www.law.cornell.edu/uscode/text/26/528">Archived</a> February 10, 2017, at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>". Legal Information Institute. Cornell University Law School. Accessed March 1, 2016. </li> <li id="cite_note-151"><a href="#cite_ref-151">^</a> "<a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/i1120h.pdf">2015 Instructions for Form 1120-H: U.S. Income Tax Return for Homeowners Associations</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20170430024723/https://www.irs.gov/pub/irs-pdf/i1120h.pdf">Archived</a> April 30, 2017, at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>". Internal Revenue Service. Accessed on March 1, 2016. </li> <li id="cite_note-irs-hoa-152">^ <a href="#cite_ref-irs-hoa_152-0">a</a> <a href="#cite_ref-irs-hoa_152-1">b</a> <a href="#cite_ref-irs-hoa_152-2">c</a> "<a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-tege/eotopicr82.pdf">Homeowners' Associations Under IRC 501(c)(4), 501(c)(7) and 528</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20170505092040/https://www.irs.gov/pub/irs-tege/eotopicr82.pdf">Archived</a> May 5, 2017, at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>". 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August 24, 2015. </li> <li id="cite_note-4947a-154">^ <a href="#cite_ref-4947a_154-0">a</a> <a href="#cite_ref-4947a_154-1">b</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/irm/part7/irm_07-026-015.html">"Part 7. Rulings and Agreements: Chapter 26. Private Foundations Manual: Section 15. IRC 4947 Trusts"</a>. Internal Revenue Manual. Internal Revenue Service. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20151208140154/https://www.irs.gov/irm/part7/irm_07-026-015.html">Archived</a> from the original on December 8, 2015. Retrieved December 5, 2015.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Internal+Revenue+Manual&rft.atitle=Part+7.+Rulings+and+Agreements%3A+Chapter+26.+Private+Foundations+Manual%3A+Section+15.+IRC+4947+Trusts&rft_id=https%3A%2F%2Fwww.irs.gov%2Firm%2Fpart7%2Firm_07-026-015.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3A501%28c%29+organization" class="Z3988"> </li> <li id="cite_note-irc115-155">^ <a href="#cite_ref-irc115_155-0">a</a> <a href="#cite_ref-irc115_155-1">b</a> <a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/115">§ 115</a> </li> <li id="cite_note-irc892-156">^ <a href="#cite_ref-irc892_156-0">a</a> <a href="#cite_ref-irc892_156-1">b</a> <a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/892">§ 892</a> </li> <li id="cite_note-eotopick92-157">^ <a href="#cite_ref-eotopick92_157-0">a</a> <a href="#cite_ref-eotopick92_157-1">b</a> Bloom, James F.; Luft, Edward D.; Reilly, John F. (1992). "<a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-tege/eotopick92.pdf">Foreign Activities of Domestic Charities and Foreign Charities</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20180808112941/https://www.irs.gov/pub/irs-tege/eotopick92.pdf">Archived</a> August 8, 2018, at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>". Exempt Organizations Continuing Professional Education Text. Internal Revenue Service. p. 5. </li> </ol></div> <div class="mw-heading mw-heading2"><h2 id="Further_reading">Further reading</h2>[<a href="/w/index.php?title=501(c)_organization&action=edit&section=31" title="Edit section: Further reading">edit</a>]</div> <ul><li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFHakanson2013" class="citation book cs1">Hakanson, Bill (2013). How to Succeed with Nonprofit Trade and Professional Associations. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-1484805749" title="Special:BookSources/978-1484805749"><bdi>978-1484805749</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=How+to+Succeed+with+Nonprofit+Trade+and+Professional+Associations&rft.date=2013&rft.isbn=978-1484805749&rft.aulast=Hakanson&rft.aufirst=Bill&rfr_id=info%3Asid%2Fen.wikipedia.org%3A501%28c%29+organization" class="Z3988"></li> <li>Hamburger, Philip, Liberal Suppression: Section 501(c)(3) and the Taxation of Speech, University of Chicago Press (2018).</li></ul> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2>[<a href="/w/index.php?title=501(c)_organization&action=edit&section=32" title="Edit section: External links">edit</a>]</div> <style data-mw-deduplicate="TemplateStyles:r1235681985">.mw-parser-output .side-box{margin:4px 0;box-sizing:border-box;border:1px solid #aaa;font-size:88%;line-height:1.25em;background-color:var(--background-color-interactive-subtle,#f8f9fa);display:flow-root}.mw-parser-output .side-box-abovebelow,.mw-parser-output .side-box-text{padding:0.25em 0.9em}.mw-parser-output .side-box-image{padding:2px 0 2px 0.9em;text-align:center}.mw-parser-output .side-box-imageright{padding:2px 0.9em 2px 0;text-align:center}@media(min-width:500px){.mw-parser-output .side-box-flex{display:flex;align-items:center}.mw-parser-output .side-box-text{flex:1;min-width:0}}@media(min-width:720px){.mw-parser-output .side-box{width:238px}.mw-parser-output .side-box-right{clear:right;float:right;margin-left:1em}.mw-parser-output .side-box-left{margin-right:1em}}</style><style data-mw-deduplicate="TemplateStyles:r1237033735">@media print{body.ns-0 .mw-parser-output .sistersitebox{display:none!important}}@media screen{html.skin-theme-clientpref-night .mw-parser-output .sistersitebox img[src*="Wiktionary-logo-en-v2.svg"]{background-color:white}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .sistersitebox img[src*="Wiktionary-logo-en-v2.svg"]{background-color:white}}</style><div class="side-box side-box-right plainlinks sistersitebox"><style data-mw-deduplicate="TemplateStyles:r1126788409">.mw-parser-output .plainlist ol,.mw-parser-output .plainlist ul{line-height:inherit;list-style:none;margin:0;padding:0}.mw-parser-output .plainlist ol li,.mw-parser-output .plainlist ul li{margin-bottom:0}</style> <div class="side-box-flex"> <div class="side-box-image"><a href="/wiki/File:Wikisource-logo.svg" class="mw-file-description"><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/4c/Wikisource-logo.svg/38px-Wikisource-logo.svg.png" decoding="async" width="38" height="40" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/4c/Wikisource-logo.svg/57px-Wikisource-logo.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/4c/Wikisource-logo.svg/76px-Wikisource-logo.svg.png 2x" data-file-width="410" data-file-height="430" /></a></div> <div class="side-box-text plainlist"><a href="/wiki/Wikisource" title="Wikisource">Wikisource</a> has original text related to this article: <div style="margin-left: 10px;"><a href="https://en.wikisource.org/wiki/United_States_Code/Title_26/Chapter_1/Subchapter_F/Part_I/Section_501#c" class="extiw" title="wikisource:United States Code/Title 26/Chapter 1/Subchapter F/Part I/Section 501">26 U.S.C. § 501</a></div></div></div> </div> <ul><li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20160515100248/https://www.irs.gov/Charities-%26-Non-Profits/Exempt-Organizations-Select-Check">"IRS list of charities eligible to receive deductible contributions search or download"</a>. Internal Revenue Service. Archived from <a rel="nofollow" class="external text" href="https://www.irs.gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check">the original</a> on May 15, 2016.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=IRS+list+of+charities+eligible+to+receive+deductible+contributions+search+or+download&rft.pub=Internal+Revenue+Service&rft_id=https%3A%2F%2Fwww.irs.gov%2FCharities-%26-Non-Profits%2FExempt-Organizations-Select-Check&rfr_id=info%3Asid%2Fen.wikipedia.org%3A501%28c%29+organization" class="Z3988"></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/p557.pdf">"IRS Publication 557"</a> (PDF). Internal Revenue Service.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=IRS+Publication+557&rft.pub=Internal+Revenue+Service&rft_id=https%3A%2F%2Fwww.irs.gov%2Fpub%2Firs-pdf%2Fp557.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3A501%28c%29+organization" class="Z3988"> Publication 557 governs 501(c) organizations.</li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20130523043941/http://tfcny.fdncenter.org/990s/990search/esearch.php">"Look up funds in a 501(c)(3) (990 search)"</a>. Foundation Center. Archived from <a rel="nofollow" class="external text" href="http://tfcny.fdncenter.org/990s/990search/esearch.php">the original</a> on May 23, 2013.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Look+up+funds+in+a+501%28c%29%283%29+%28990+search%29&rft.pub=Foundation+Center&rft_id=http%3A%2F%2Ftfcny.fdncenter.org%2F990s%2F990search%2Fesearch.php&rfr_id=info%3Asid%2Fen.wikipedia.org%3A501%28c%29+organization" class="Z3988"></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20090302171634/http://www.data360.org/graph_group.aspx?Graph_Group_Id=267">"Historical data regarding the number of 501(c) organizations in the U.S."</a> Data 360. Archived from <a rel="nofollow" class="external text" href="http://www.data360.org/graph_group.aspx?Graph_Group_Id=267">the original</a> on March 2, 2009. Retrieved October 10, 2006.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Historical+data+regarding+the+number+of+501%28c%29+organizations+in+the+U.S.&rft.pub=Data+360&rft_id=http%3A%2F%2Fwww.data360.org%2Fgraph_group.aspx%3FGraph_Group_Id%3D267&rfr_id=info%3Asid%2Fen.wikipedia.org%3A501%28c%29+organization" class="Z3988"></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://nccs.urban.org/">"Number, Finances and other data on 501(c) organizations"</a>. <a href="/wiki/National_Center_for_Charitable_Statistics" title="National Center for Charitable Statistics">National Center for Charitable Statistics</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Number%2C+Finances+and+other+data+on+501%28c%29+organizations&rft.pub=National+Center+for+Charitable+Statistics&rft_id=https%3A%2F%2Fnccs.urban.org%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3A501%28c%29+organization" class="Z3988"></li></ul>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?useformat=desktop&type=1x1&usesul3=0" alt="" width="1" height="1" style="border: none; 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