Click on a subsection name below to see the largest organizations and a sample of others:

IRS Subsection Code Name
501(c)(1) Corporations organized under act of Congress
501(c)(2) Title-holding corporations for Single Parent Organizations
501(c)(3) Charitable and religious
501(c)(4) Social Welfare Orgs
Seven of 10 of the largrest organizations by gross receipts are in the health care field, and provide social welfare services, such as dental benefit coverage or medicaid and medical and prescription drug services. However, among the smaller organization
501(c)(5) Labor, Agricultural Organizations
Most of the largest organizations by gross receipts and total assets are labor unions "providing services to working and retired members, or collective bargaining to improve jobs, and promote fairness and equality on the job and in society." (IRS) Example
501(c)(6) Business Leagues
Included are "business leagues [such as trade associations and professional associations], chambers of commerce, real estate boards, boards of trade, and professional football leagues."(IRS) Services in many such organizations include protection of profes
501(c)(7) Social and Recreational Clubs
"[Clubs] created for pleasure, recreation, or other similar purpose." (IRS) Many of the largest social clubs by gross receipts and total assets are university-based, honor societies, fraternities & sororities, and athletic clubs. Smaller organizations inc
501(c)(8) Fraternal Beneficiary Societies
"[Organizations in this category] not only include fraternal activities, but also provide for the payment of life, sick, accident, or other benefits to the members of such society or their dependents." (IRS) For example, Modern Woodmen Society of America
501(c)(9) Voluntary Employees Beneficiary Associations
These are organizations created to pay life, sick, accident, and similar benefits to members, their dependents, or other beneficiaries. Membership consists of individuals who are employees who have an employment-related common bond, such as a common emplo
501(c)(10) Domestic Fraternal Beneficiary Societies
Around 40% of the largest organizations by gross receipts and total assets are regional branches of Free and Accepted Masons, whose purpose is to carry out the mission of the Freemasonry, to provide support services, masonic education, and/or other servic
501(c)(11) Teachers Retirement Funds
Reporting assets or income are only eight organizations.They are teachers retirement fund associations or teachers annuity and aid associations.
501(c)(12) Benevolent Life Insurance Associations
Represented are "benevolent life insurance associations, mutual ditch or irrigation companies, mutual or cooperative telephone companies, etc." (IRS) 501(c)(12)s are usually "organized and operated on a mutual or cooperative basis." (IRS) All of the large
501(c)(13) Cemetery Companies
Included are cemeteries or corporations chartered to operate "solely for the purpose of the disposal of human bodies by burial or cremation." (IRS)
501(c)(14) State Chartered Credit Unions, Mutual Reserve Funds
Prevalent are regional credit unions, such as Credit Unions Chartered in the State of Wisconsin, Credit Unions Chartered in Colorado, Ohio Chartered Credit Unions, etc. The credit unions do not have capital stock, and are "organized and operated under sta
501(c)(15) Mutual Insurance Companies or Associations
The largest organizations by gross receipts and total assets are in the business of insurance, marshaling financial activities, assets, and estate administration. Included are insurance companies in receivership or in liquidation.
501(c)(16) Cooperative Organizations to Finance Crop Operations
Many organizations (about 50%) are Livestock Credit Associations or Corporations, which provide funds to members for the purchase of cattle, or for other similar purposes in the cattle breeding industry.
501(c)(17) Supplemental Unemployment Benefit Trusts
501(c)(17) organizations, along with 501(c)(4) and 501(c)(9) organizations, are a type of employees associations. 501(c)(17) entities primary purpose is "providing for payment of supplemental unemployment benefits." (IRS)
501(c)(18) Employee Funded Pension Trusts
One organization reports assets or income within this classification, the Inter-Local Pension Fund Gciu.
501(c)(19) War Veterans Organizations
Qualified are "posts or organizations of past or present members of the Armed Forces of the United States." (IRS) Examples are posts or auxiliaries of the American Legion, Veterans of Foreign Wars, Air Force Association, Marines Memorial Association, etc.
501(c)(20) Legal Service Organizations
"An organization or trust created in the U.S. for the exclusive function of forming a part of a qualified group legal services plan or plans cannot be exempt under section 501(c)(20) after June 30, 1992. However, it may qualify for exemption under section
501(c)(21) Black Lung Trusts
Established to satisfy claims under the Black Lung Act. No organizations report assets or income. Only 28 organizations are currently registered with the IRS. (IRS Business Master File, 11/2006)
501(c)(22) Multiemployer Pension Plans
No organizations are currently registered with the IRS. (11/2006 IRS Business Master File)
501(c)(23) Veterans Associations Founded Prior to 1880
The only two organizations registered with this subsector code that also report assets and income are Navy Mutual Aid Association, and Army & Air Force Mutual Aid Association.
501(c)(24) Trusts Described in Section 4049 of ERISA
No organizations report assets or income. Only one organization, Spring Prairie Hutterian Brethren Inc., is registered as a 501(c)(24) entity. (NCCS BMF data, November 2006)
501(c)(25) Title-Holding Corporations or Trusts for Multiple Parents
This type of title-holding organization is either a corporation or a trust, "organized for the exclusive purpose of acquiring, holding title to, and collecting income from real property, and turning over the entire amount less expenses to member organizat
501(c)(26) State-Sponsored High-Risk Health Coverage Organizations (IRS)
Nine organizations report assets or income.
501(c)(27) State-Sponsored Workers Compensation Reinsurance Organizations (IRS)
Reimburses members for losses under workers’ compensation acts. Four organizations report assets or income.
501(d) Religious and Apostolic Organizations
501(e) Cooperative Hospital Service Organizations
501(f) Cooperative Service Organizations of Operating Educational Organizations
- Charitable Risk Pool
521 Farmers Cooperatives
527 Section 527 Political Organizations
4947(a)(2) Split Interest Trust
4947(a)(1) Private Foundations