Have you ever wondered what are those 510c(3), 501c (4)in the non-profit’s tax exempt status meant for? The tax exemption organizations range from public charities and private foundations to trade associations and pension funds. The types are listed down for your reference. If you are a donor and looking to engage with non-profits of different types, you can quickly educate yourself with this quick reference guide. Source for this article is from IRS publication 557
| Type | Description | Contributions Allowable |
| 501 (C)( 1) | Corporations Organized under Act of Congress (including Federal Credit Unions) | Yes, if made for exclusively public purposes |
| 501(c)(2) | Title Holding Corporation For Exempt Organization | No |
| 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 | Yes, generally |
| 501(c)(4) | Civic Leagues, Social Welfare Organizations; and Local Associations of Employees | No, generally |
| 501(c)(5) | Labor, Agricultural, and Horticultural Organizations | No |
| 501(c)(6) | Business Leagues, Chambers of Commerce, Real Estate Boards, etc. | No |
| 501(c)(7) | Social and Recreational Clubs | No |
| 501(c)(8) | Fraternal Beneficiary Societies and Associations | Yes, if for certain Sec. 501(c)(3) purposes |
| 501(c)(9) | Voluntary Employees Beneficiary Associations | No |
| 501(c)(10) | Domestic Fraternal Societies and Associations | Yes, if for certain Sec. 501(c)(3) purposes |
| 501(c)(11) | Teachers’ Retirement Fund Associations | No |
| 501(c)(12) | Benevolent Life Insurance Associations, Mutual Ditch or Irrigation Companies, Mutual or Cooperative Telephone Companies, and Like Organizations | No |
| 501(c)(13) | Cemetery Companies | Yes, generally |
| 501(c)(14) | State-Chartered Credit Unions, Mutual Reserve Funds | No |
| 501(c)(15) | Mutual Insurance Companies or Associations | No |
| 501(c)(16) | ) Cooperative Organizations to Finance Crop Operations | No |
| 501(c)(17) | Supplemental Unemployment Benefit Trusts | No |
| 501(c)(18) | Employee Funded Pension Trust (created before June 25, 1959) | No |
| 501(c)(19) | Post or Organization of Past or Present Members of the Armed Forces | No, generally |
| 501(c)(21) | Black Lung Benefit Trusts | No |
| 501(c)(22) | Withdrawal Liability Payment Fund | No |
| 501(c)(23) | Veterans’ Organization (created before 1880) | No, generally |
| 501(c)(25) | Title Holding Corporations or Trusts with Multiple Parent Corporations | No |
| 501(c)(26) | State-Sponsored Organization Providing Health Coverage for High-Risk Individuals | No |
| 501(c)(27) | State-Sponsored Workers’ Compensation Reinsurance Organization | No |
| 501(c)(28) | National Railroad Retirement Investment Trust | No |
| 501(c)(29) | CO-OP health insurance issuers | No |
| 501(d) | Religious and Apostolic Associations | No |
| 501(e) | Cooperative Hospital Service Organizations | Yes |
| 501(f) | Cooperative Service Organizations of Operating Educational Organizations | Yes |
| 501(k) | Child Care Organizations | Yes |
| 501(n) | Charitable Risk Pools | Yes |
| 501(q) | Credit Counseling Organization | No |
| 521(a) | Farmers’ Cooperative Associations | No |
| 527 | Political organizations | No |