Exemption Type

The section of the Internal Revenue Code that describes a type of organization that generally qualifies for exemption from federal income tax, and that provides the basis for the organization's exemption. The following table describes the meaning of the exemption type codes:

Exemption Type (IRC section) Description
501(c)(2) Title holding corporations for exempt organizations
501(c)(3) Religious, educational, charitable, scientific, literary, testing for public safety, fostering 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 organizations
501(c)(9) Voluntary employees' 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 trusts (created before June 25, 1959)
501(c)(19) Post or organization of past or present members of the armed forces
501(c)(20) Qualified group legal services plans
501(c)(21) Black lung benefit trusts
501(c)(22) Withdrawal liability payment funds
501(c)(23) Veterans organizations (created before 1880)
501(c)(24) Trusts described in section 4049 of the Employer Retirement Income Security Act
501(c)(25) Title holding corporations or trusts with multiple persons
501(c)(26) State-sponsored organizations providing health coverage for high-risk individuals
501(c)(27) State-sponsored workers' compensation reinsurance organizations
501(c)(28) National Railroad Retirement Investment Trust
501(c)(29) Qualified nonprofit health insurance issuers
501(d) Religious and apostolic organizations
501(e) Cooperative hospital service organizations
501(f) Cooperative service organizations of operating educational organizations
501(k) Child care organizations
501(n) Charitable risk pools
521(a) Farmers' cooperative associations
527 Political organizations
00 Not Identified