| Section #s |
Types of Organizations |
| 501(c)(1) |
Corporations organized under an act of Congress |
| 501 (c)(2) |
Title-holding companies |
| 501 (c)(3) |
Religious, charitable, educational, etc. |
| 501 (c)(4) |
Social welfare |
| 501 (c)(5) |
Labor, agriculture organizations |
| 501 (c)(6) |
Business leagues |
| 501 (c)(7) |
Social and recreational clubs |
| 501 (c)(8) |
Fraternal beneficiary societies |
| 501 (c)(9) |
Voluntary employees' beneficiary services |
| 501 (c)(10) |
Domestic fraternal beneficiary societies |
| 501 (c)(11) |
Teachers' retirement funds |
| 501 (c)(12) |
Benevolent life insurance associations |
| 501 (c)(13) |
Cemetery companies |
| 501 (c)(14) |
Credit unions |
| 501 (c)(15) |
Mutual insurance companies |
| 501 (c)(16) |
Corps to finance crop operation |
| 501 (c)(17) |
Supplemental unemployment benefit trusts |
| 501 (c)(18) |
Employee-funded pension trusts |
| 501 (c)(19) |
War veterans' organizations |
| 501 (c)(20) |
Legal services organizations |
| 501 (c)(21) |
Black lung trusts |
| 501 (d) |
Religious and apostolic organizations |
| 501 (e) |
Cooperative hospital service organizations |
| 501 (f) |
Cooperative service organizations of operating educational organizations |
| 521 |
Farmers' cooperatives |
