The following is a list of other types of tax-exempt organizations. For more information regarding these types of organizations, download Publication 557, Tax-Exempt Status for Your Organization PDF, or contact the Tax Exempt and Government Entities Division. IRC Section Types of Tax-Exempt Organizations 501(c)(1) Corporations Organized Under Act of Congress (including Federal Credit Unions) 501(c)(2) Title Holding Corporations for Exempt Organization 501(c)(4) Civic Leagues and Social Welfare Organizations and Local Associations of Employees 501(c)(5) Labor, Agricultural and Horticultural Organizations 501(c)(6) Business Leagues, etc. 501(c)(7) Social and Recreation Clubs 501(c)(8) Fraternal Beneficiary Societies 501(c)(9) Voluntary Employees' Beneficiary Associations 501(c)(10) Domestic Fraternal Societies 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)(17) Supplemental Unemployment Benefit Trusts 501(c)(18) Employee Funded Pension Trusts (created before June 25, 1959) 501(c)(19) Veterans' Organizations 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
