Types of Tax Exempt Organizations

The following list is exhaustive, but does not discuss any of the limitations upon the activities of such organizations, which in many cases are considerable. Also, some organizations of the types listed may not qualify for non-exempt status for various reasons specified in the Internal Revenue Code or regulations, or common law as determined by the Courts. The Nonprofit Resource Center strongly suggests that, if you are considering forming a tax-exempt organization, you consult with an attorney familiar with the law of nonprofit and tax exempt organizations.

Certain corporations organized under an Act of Congress

Certain corporations organized and operated exclusively for:

Religious purposes
Charitable purposes
Scientific purposes
Purposes of testing for public safety
Literary purposes
Educational purposes
Artistic purposes
Health care and public health
Fostering national or international amateur sports competition
The prevention of cruelty to children or animals
Civic leagues or organizations not organized for profit but operated exclusively for the promotion of social welfare
Local associations of employees, the membership of which is limited to the employees of a designated person or persons in a particular municipality, and the net earnings of which are devoted exclusively to charitable, educational, or recreational purposes
Labor organizations
Agricultural or horticultural organizations
Business leagues
Chambers of commerce
Real-estate boards
Boards of trade
Professional football leagues
Clubs organized for pleasure, recreation, and other nonprofitable purposes
Certain fraternal beneficiary societies, orders, or associations
Voluntary employees' beneficiary associations providing for the payment of life, sick, accident, or other benefits to the members of such association or their dependents or designated beneficiaries
Teachers' retirement fund associations of a purely local
Certain benevolent life insurance associations of a purely local character
Cemetery companies owned and operated exclusively for the benefit of their members or which are not operated for profit
Corporations chartered solely for the purpose of the disposal of bodies by burial or cremation which are not permitted by their charter to engage in any business not necessarily incident to that purpose
Credit unions without capital stock organized and operated for mutual purposes and without profit
Insurance companies or associations other than life if the net written premiums for the taxable year do not exceed $350,000
Corporations organized by certain association for the purpose of financing the ordinary crop operations of such associations
A trust or trusts forming part of a plan providing for the payment of supplemental unemployment compensation benefits
A post or organization of past or present members of the Armed Forces of the United States, or an auxiliary unit or society of, or a trust or foundation for, any such post or organization
Legal services corporations
Trusts for the purpose of satisfying liability for claims under Black Lung Acts
Multi-employer trusts created to pay any amount described in section 4223(c) or (h) of the Employee Retirement Income Security Act of 1974
Corporations or trusts organized for the exclusive purposes of acquiring and holding title to real property for the benefit of a qualified pension, profit sharing, or stock bonus plan