Types of Tax Exempt Status

Forms to Complete for Tax Exempt Statuses

Form 1023
  • 501(c)(3) Religious (not a Church) Organizations, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to Foster National or International Amateur Sports Competition, or
  • Prevention of Cruelty to Childrenor Animals Organizations including:
    •     501(e)  Cooperative hospital service organization
    •     501(f)   Cooperative service organization of operating educational organization
      • 501(k)   Certain organizations providing child care
      • 501(n)   Charitable risk pools
      • 501(q)   Credit Counseling organizations
Form 1024

  • 501(c)(2) — Title Holding Corporation for Exempt Organization[2]
  • 501(c)(4) — Civic Leagues, Social Welfare Organizations, and Local Associations of Employees
  • 501(c)(5) — Labor, Agricultural and Horticultural Organizations
  • 501(c)(6) — Business Leagues, Chambers of Commerce, Real Estate Boards, etc.
  • 501(c)(7) — Social and Recreational Clubs
  • 501(c)(8) — Fraternal Beneficiary Societies and Associations
  • 501(c)(9) — Voluntary Employee Beneficiary Associations
  • 501(c)(10) — Domestic Fraternal Societies and Associations
  • 501(c)(11) — Teachers' Retirement Fund Associations
  • 501(c)(12) — Benevolent Life Insurance Associations, Mutual Ditch or Irrigation Companies, Mutual or Cooperative Telephone Companies, etc.
  • 501(c)(13) — Cemetery Companies
  • 501(c)(15) — Mutual Insurance Companies or Associations
  • 501(c)(17) — Supplemental Unemployment Benefit Trusts
  • 501(c)(19) — Post or Organization of Past or Present Members of the Armed Forces
  • 501(c)(25) — Title Holding Corporations or Trusts with Multiple Parents

Full list of statuses

  • 501(c)(1) — Corporations Organized Under Act of Congress (including Federal Credit Unions)
  • 501(c)(2) — Title Holding Corporation for Exempt Organization[2]
  • 501(c)(3) — Religious, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to Foster National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals Organizations
  • 501(c)(4) — Civic Leagues, Social Welfare Organizations, and Local Associations of Employees
  • 501(c)(5) — Labor, Agricultural and Horticultural Organizations
  • 501(c)(6) — Business Leagues, Chambers of Commerce, Real Estate Boards, etc.
  • 501(c)(7) — Social and Recreational Clubs
  • 501(c)(8) — Fraternal Beneficiary Societies and Associations
  • 501(c)(9) — Voluntary Employee Beneficiary Associations
  • 501(c)(10) — Domestic Fraternal Societies and Associations
  • 501(c)(11) — Teachers' Retirement Fund Associations
  • 501(c)(12) — Benevolent Life Insurance Associations, Mutual Ditch or Irrigation Companies, Mutual or Cooperative Telephone Companies, etc.
  • 501(c)(13) — Cemetery Companies
  • 501(c)(14) — State-Chartered Credit Unions, Mutual Reserve Funds
  • 501(c)(15) — Mutual Insurance Companies or Associations
  • 501(c)(16) — Cooperative Organizations to Finance Crop Operations
  • 501(c)(17) — Supplemental Unemployment Benefit Trusts
  • 501(c)(18) — Employee Funded Pension Trust (created before June 25, 1959)
  • 501(c)(19) — Post or Organization of Past or Present Members of the Armed Forces
  • 501(c)(20) — Group Legal Services Plan Organizations
  • 501(c)(21) — Black lung Benefit Trusts
  • 501(c)(22) — Withdrawal Liability Payment Fund
  • 501(c)(23) — Veterans Organization (created before 1880)
  • 501(c)(24) — Section 4049 ERISA Trusts
  • 501(c)(25) — Title Holding Corporations or Trusts with Multiple Parents
  • 501(c)(26) — State-Sponsored Organization Providing Health Coverage for High-Risk Individuals
  • 501(c)(27) — State-Sponsored Workers' Compensation Reinsurance Organization
  • 501(c)(28) — National Railroad Retirement Investment Trust
  • 501(c)(29) — Qualified Nonprofit Health Insurance Issuers (Created in section 1322(h)(1) of the Affordable Care Act)

(Source is Publication 557:  http://www.irs.gov/pub/irs-pdf/p557.pdf)

Exemptions Requiring No Forms

  • Churches including religious and Apostolic Associations and
  • 501(c)(1) — Corporations Organized Under Act of Congress (including Federal Credit Unions)
  • 501(c)(11) — Teachers' Retirement Fund Associations
  • 501(c)(14) — State-Chartered Credit Unions, Mutual Reserve Funds
  • 501(c)(18) — Employee Funded Pension Trust (created before June 25, 1959)
  • 501(c)(21) — Black lung Benefit Trusts
  • 501(c)(22) — Withdrawal Liability Payment Fund
  • 501(c)(23) — Veterans Organization (created before 1880)
  • 501(c)(26) — State-Sponsored Organization Providing Health Coverage for High-Risk Individuals
  • 501(c)(27) — State-Sponsored Workers' Compensation Reinsurance Organization
  • 501(c)(28) — National Railroad Retirement Investment Trust