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Other Tax-Exempt Organizations

The following is a list of other types of tax-exempt organizations. For more information regarding these types of organizations, download Publication 557, Tax-Exempt Status for Your Organization, or contact IRS Customer Service.

§ 501(c)(1) Corporations Organized Under Act of Congress (including Federal Credit Unions)
§ 501(c)(2) Title Holding Corporations for Exempt Organization
§ 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)(18) Employee Funded Pension Trusts (created before June 25, 1959)
§ 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
Page Last Reviewed or Updated: 13-May-2014