501(c)(1)

Corporations Organized Under Act of Congress (including Federal Credit Unions)

501(c)(2)

Title Holding Corporation For Exempt Organization

501(c)(3)

Public Charities and Private Foundations

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 Recreation Clubs

501(c)(8)

Fraternal Beneficiary Societies and Associations

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 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)(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