Here’s a breakdown of the 501(c) categories, along with examples of organizations that fit each classification:
.
501(c)(1) Organizations:
  • Description: These are corporations organized under Acts of Congress, such as federal credit unions and federal home loan banks. They don’t need to apply for tax-exempt status or file annual tax returns. Donations are tax-deductible if made for public purposes.
  • Examples: Federal credit unions, Federal Reserve Banks. 
501(c)(2) Organizations:
  • Description: These organizations hold property for a parent tax-exempt organization and typically limit liability on that property. The income generated from the property must be turned over to the parent organization.
  • Examples: A separate entity created by a church to hold property, college sororities and fraternities that own campus houses. 
501(c)(3) Organizations:
  • Description: Often referred to as charitable organizations, these entities are organized and operated for purposes such as religious, charitable, scientific, literary, educational, or other specified purposes, and must meet certain requirements. They are generally eligible to receive tax-deductible contributions. They are restricted in their political and lobbying activities.
  • Examples: Churches, schools, hospitals, the Red Cross, universities.  
501(c)(4) Organizations:
  • Description: This category includes civic leagues, social welfare organizations, and local associations of employees. While many are politically active, most are apolitical and don’t fit into other nonprofit categories.
  • Examples: The National Rifle Association, Sierra Club, League of Conservation Voters, Planned Parenthood. 
501(c)(5) Organizations:
  • Description: These are labor, agricultural, and horticultural organizations that primarily work to improve work conditions or educate members.
  • Examples: Farm bureaus, labor unions (like the AFL-CIO), county fairs, flower societies. 
501(c)(6) Organizations:
  • Description: This category includes business leagues, chambers of commerce, and real estate boards. Their purpose is to promote common business interests and improve business conditions.
  • Examples: Chambers of commerce, trade associations, professional sports leagues (like the NHL and PGA). 
501(c)(7) Organizations:
  • Description: These are social and recreational clubs organized for pleasure, recreation, or other similar nonprofitable purposes. Members share interests and have a common goal directed towards pleasure and recreation.
  • Examples: Country clubs, sports clubs, college fraternities and sororities, hobby clubs.  
501(c)(8) Organizations:
  • Description: These are fraternal beneficiary societies and associations that operate under a lodge system and provide benefits to their members.
  • Examples: Knights of Columbus, Elks Lodge, Modern Woodmen of America.
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=================================
Important Note:

 While all organizations in the 501(c) category are tax-exempt, the ability of donors to make tax-deductible contributions varies. For example, donations to 501(c)(3) organizations are generally tax-deductible, while donations to other 501(c) organizations may not be.