Aside from the mentioned major type nonprofit organizations on How to Start a Nonprofit Organization page, there are some less common exempt organization types under section 501 of the Internal Revenue Code which we will cover here.
One very important thing that you should know is that most types of exempt organizations cannot provide tax deductibility to their donors for donations and contributions. Just because they are exempt from paying taxes doesn’t give their donors the right or ability to deduct their contributions on their own tax return.
Most of the organizations that fall under this category usually don’t rely on public contributions and mostly rely on member dues and other sources.
Types of Exempt Organizations
| Designation | Exemption Description |
|---|---|
| 501(c)(1) | Corporations Organized Under Act of Congress (including Federal Credit Unions) |
| 501(c)(2) | Title Holding Corporations for Exempt Organization |
| 501(c)(11) | Teachers’ Retirement Fund Associations |
| 501(c)(12) | Benevolent Life Insurance Associations, Mutual Ditch or Irrigation Companies, Mutual or Cooperative Telephone Companies, or Like Organizations (if 85 percent or more of the organization’s income consists of amounts collected from members for the sole purpose of meeting losses and expenses) |
| 501(c)(13) | Cemetery Companies (owned and operated exclusively for the benefit of their members or which are not operated for profit) |
| 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)(18) | Employee Funded Pension Trusts (created before June 25, 1959) |
| 501(c)(21) | Black Lung Benefit Trusts |
| 501(c)(22) | Withdrawal Liability Payment Funds |
| 501(c)(25) | Title Holding Corporations or Trusts with Multiple Parents |
| 501(c)(26) | State-Sponsored High-Risk Health Coverage Organizations |
| 501(c)(27) | State-Sponsored Worker’s Compensation Reinsurance Organizations |
| 501(c)(28) | National Railroad Retirement Investment Trust (45 U.S.C. 231n(j) |
| 501(c)(29) | Qualified Nonprofit Health Insurance Issuers |
| 501(d) | Religious and Apostolic Associations |
| 501(e) | Cooperative Hospital Service Organizations |
| 501(f) | Cooperative Service Organizations of Operating Educational Organizations |
| 501(k) | Child Care Organizations |
| 521(a) | Farmers’ Cooperative Associations |
