Nonprofit Organization Setup

The types of 501(c) organizations are:

• 501(c)(1) — Corporations organized under acts of Congress such as Federal Credit Unions
• 501(c)(2) — Title holding corporations for exempt organizations
• 501(c)(3) — Various charitable, non-profit, religious, and educational organizations (see below)
• 501(c)(4) — Various not-for-profit organizations (see below)
• 501(c)(5) — Labor Unions and Agriculture
• 501(c)(6) — Business league and chamber of commerce organizations (see below)
• 501(c)(7) — Recreational club organizations
• 501(c)(8) — Fraternal beneficiary societies
• 501(c)(9) — Voluntary Employee Beneficiary Associations
• 501(c)(10) — Fraternal lodge societies
• 501(c)(11) — Teachers’ retirement fund associations
• 501(c)(12) — Local Benevolent Life Insurance Associations, Mutual Irrigation and Telephone Companies and like organizations
• 501(c)(13) — Cemetery companies
• 501(c)(14) — Credit unions
• 501(c)(15) — Mutual insurance companies
• 501(c)(16) — Corporations organized to finance crop operations
• 501(c)(17) — Employees’ associations
• 501(c)(18) — Employee-funded pension trusts created before June 25, 1959
• 501(c)(19) — Veterans’ organizations
• 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’ organizations created before 1880
• 501(c)(25) — Title-holding corporations for qualified exempt organizations
• 501(c)(26) — State-sponsored high-risk health coverage organizations
• 501(c)(27) — State-sponsored workers’ compensation reinsurance organizations
• 501(c)(28) — National railroad retirement investment trust