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Tax Information for Other Tax-Exempt Organizations

 

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, or contact IRS Customer Service.

§ 501(c)(1) - Corporations Organized Under Act of Congress (including Federal Credit Unions)
§ 501(c)(2) - Title Holding Corporation For Exempt Organization
§ 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)(18) - Employee Funded Pension Trust (created before June 25, 1959)
§ 501(c)(21) - Black Lung Benefit Trusts
§ 501(c)(22) - Withdrawal Liability Payment Fund
§ 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(d) - Religious and Apostolic Associations
§ 501(e) - Cooperative Hospital Service Organizations
§ 501(f) - Cooperative Service Organization of Operating Educational Organizations
§ 501(k) - Child Care Organization
§ 521(a) - Farmers' Cooperative Associations