Knowing Non-Profit: 31 Types of 501 Non-Profit Organizations

Sure, there is the 501(c)3 organization structure a non-profit can file as.  But, it turns out there are 30 other types of 501 organizations.  Surprised and intrigued?  Take a look at the list below, as detailed in IRS publication 557. Once you've made it through the options, check out the Related Resources for more information on each.  Nobody said the IRS doesn't give non-profits a few filing choices:

• 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) -- Religious, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to Foster National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals Organizations
• 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 Recreational 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)(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
• 501(c)(28) -- National Railroad Retirement Investment Trust
• 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

Related Resources:

• IRS Publication 557: Tax Exempt Status for Your Organization [PDF] (IRS.gov)
• 501(c) (Wikipedia)
• Pros and Cons of Non-Profit 501(c)3 Incorporation (FindLaw's Free Enterprise)
• 5 Types of 501(c)3 Non-Profit Organizations (FindLaw's Free Enterprise)
• Business Formation FAQ (provided by Neff Law Firm, P.A.)
• Learn About Our DIY Business Formation Services (FindLaw Forms & Services)