From http://projects.propublica.org/nonprofits. © Copyright 2013 Pro Publica Inc.
Many Types of Nonprofits
501(c)(3) nonprofits, which are charities like the Easter Seals, the Boys & Girls Club and, well, ProPublica, are exempt from paying most federal income tax, and donations to them are exempt from tax. There are many varieties of nonprofit organizations beyond 501(c)(3)’s, such as 501(c)(5)’s, which include labor unions, and 501(c)(4)’s, which include social welfare organizations. Each type has its own rules about things like eligibility, lobbying, electioneering and whether donations to them are tax deductible, and each is covered by a different subsection of the 501(c) section of the tax code.
|Type||Description and Purpose||Contributions Deductible?|
|501(c)(1)||Corporations organized under acts of Congress, which includes federal credit unions, and serve as instrumentalities of the United States||Yes|
|501(c)(2)||Corporations created to hold titles for property owned by another nonprofit||No|
|501(c)(3)||Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn’t provide athletic facilities or equipment), or the prevention of cruelty to children or animals||Yes|
|501(c)(4)||Civic leagues, social welfare organizations and local associations of employees, created to promote community welfare for charitable, educational or recreational purposes||No|
|501(c)(5)||Labor, agricultural and horticultural organizations that are educational or instructive, including unions, created for the purpose of improving conditions of work, and products of efficiency||No|
|501(c)(6)||Business leagues, chambers of commerce, real estate boards, etc, created for the improvement of business conditions||No|
|501(c)(7)||Social and recreational clubs||No|
|501(c)(8)||Fraternal beneficiary societies and associations, which provide payment of life, sickness, accident or other benefits to members||Yes|
|501(c)(9)||Voluntary employees beneficiary associations, which provide payment of life, sickness, accident or other benefits to members||No|
|501(c)(10)||Domestic fraternal societies and associations, which devote its net earnings to charitable, fraternal and other specified purposes, but NOT to provide life, sickness, or accident benefits to its members||Yes|
|501(c)(11)||Teachers' retirement fund associations||No|
|501(c)(12)||Benevolent life insurance associations, irrigation companies, telephone companies, etc., which have a mutually beneficial nature||No|
|501(c)(14)||State-chartered credit unions and mutual reserve funds||No|
|501(c)(15)||Mutual insurance companies or associations which provide insurance to members substantially at cost||No|
|501(c)(16)||Cooperative organizations to finance crop operations, also in conjunction with activities of marketing or purchasing associations||No|
|501(c)(17)||Supplemental unemployment benefit trusts||No|
|501(c)(18)||Employee funded pension trusts created before June 25, 1959||No|
|501(c)(19)||Post or organization of past or present members of the armed forces||No|
|501(c)(21)||Black lung benefit trusts, funded by coal mine operators to satisfy their liability for disability or death due to black lung diseases||No|
|501(c)(22)||Withdrawal liability payment funds, which providing funds to meet the liability of employers withdrawing from a multiemployer pension fund||No|
|501(c)(23)||Veterans' organizations created before 1880, to provide insurance and other benefits to veterans||No|
|501(c)(25)||Title holding corporations or trusts with multiple parent corporations, which holds titles and paying over income from property to 35 or fewer parents or beneficiaries||No|
|501(c)(26)||State-sponsored organizations providing health coverage for high-risk individuals||No|
|501(c)(27)||State-sponsored workers' compensation reinsurance organizations||No|
|501(c)(28)||National railroad retirement investment trust, which manages and invests the assets of the Railroad Retirement Account||No|
|501(c)(29)||Qualified health insurance issuers which has received a loan or grant under the CO-OP program||No|
|4947(a)(1)||Non-exempt charitable trusts||No|
About This Data
Nonprofit Explorer includes nonprofit tax return data released by the IRS starting in April 2013 for tax returns processed by the IRS during 2012 and 2013. This generally consists of filings for the 2011 and 2012 fiscal years, but may include older records. The IRS data release includes only a subset of what can be found in the full Form 990s. Wherever possible, we've linked to PDFs of the full 990 for each organization, some going back ten years, collected at public.resource.org.
Which Organizations Are Here?
Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via an "e-Postcard."
Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included.
Types of Nonprofits
There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »
How to Research Tax-Exempt Organizations
We've created a guide for investigating nonprofits for those just getting started as well as for seasoned pros.
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Download the Data
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