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Other Exempt Organizations Under Section 501 of IRC

Aside from the mentioned major type nonprofit organizations on How to Start a Nonprofit Organization page, there some less common exempt organization types which we will cover here:

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
Nonprofit Bylaws - Nonprofit Articles of Incorporation - Nonprofit Conflict of Interest Policy

NOTE: If you’d like to receive the following organizing documents:

  • Nonprofit Articles of Incorporation,
  • Nonprofit Bylaws,
  • Nonprofit Conflict of Interest Policy,
  • Conflict of Interest Policy Acknowledgment,
  • Form 1023 Attachment with all the answers,
  • Form 1023 Expedite Letter template,
  • and Donor Contribution Form

in Microsoft Word Document format, please consider making a donation and you’ll get to download them immediately. Not only they're worth well over $1000 in value, they will save you weeks of copy pasting and formatting as they are ready to go templates which only need changing names and addresses.

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