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Publication 557

Organization Reference Chart

Section of 1986 CodeDescription of organizationGeneral nature of activitiesApplication
Form
Annual return
required to be
filed
Contributions
allowable
501(c)(1)Corporations Organized under Act
of Congress (including Federal Credit Unions)
Instrumentalities of the
United States
No FormNoneYes, if made for exclusively public purposes
501(c)(2)Title Holding Corporation For
Exempt Organization
Holding title to property of an
exempt organization
10249901 or 990-EZ8No2
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 Activities of nature implied by description of class of organization10239901 or 990-EZ8, or 990-PF Yes, generally
501(c)(4)Civic Leagues, Social Welfare Organizations, and Local
Associations of Employees
Promotion of community welfare; charitable, educational, or recreational10249901 or 990-EZ8No, generally 2, 3
501(c)(5)Labor, Agricultural, and Horticultural OrganizationsEducational or instructive, the
purpose being to improve conditions of work, and to improve products of efficiency
10249901 or 990-EZ8No2
501(c)(6)Business Leagues, Chambers of Commerce, Real Estate Boards,
etc.
Improvement of business
conditions of one or more lines of business
10249901 or 990-EZ8No2
501(c)(7)Social and Recreational ClubsPleasure, recreation, social activities10249901 or 990-EZ8No2
501(c)(8)Fraternal Beneficiary Societies
and Associations
Lodge providing for payment of life, sickness, accident or other benefits
to members
10249901 or 990-EZ8Yes, if for certain Sec. 501(c)(3) purposes
501(c)(9)Voluntary Employees Beneficiary AssociationsProviding for payment of life, sickness, accident, or other benefits to members10249901 or 990-EZ8No2
501(c)(10)Domestic Fraternal Societies
and Associations
Lodge devoting its net earnings to charitable, fraternal, and other
specified purposes. No life, sickness, or accident benefits to members
10249901 or 990-EZ8Yes, if for certain Sec. 501(c)(3) purposes
501(c)(11)Teachers' Retirement Fund AssociationsTeachers' association for payment of retirement benefitsLetter69901 or 990-EZ8No2
501(c)(12)Benevolent Life Insurance Associations, Mutual Ditch or
Irrigation Companies, Mutual or Cooperative Telephone Companies, etc.
Activities of a mutually beneficial
nature similar to those implied by the description of class of organization
10249901 or 990-EZ8No2
501(c)(13)Cemetery CompaniesBurials and incidental activities10249901 or 990-EZ8Yes, generally
501(c)(14)State-Chartered Credit Unions,
Mutual Reserve Funds
Loans to membersLetter69901 or 990-EZ8No2
501(c)(15)Mutual Insurance Companies or AssociationsProviding insurance to members substantially at cost10249901 or 990-EZ8No2
501(c)(16)Cooperative Organizations to
Finance Crop Operations
Financing crop operations in
conjunction with activities of a marketing
or purchasing association
Form 1120-C69901 or 990-EZ8No2
501(c)(17)Supplemental Unemployment
Benefit Trusts
Provides for payment of
supplemental unemployment compensation benefits
10249901 or 990-EZ8No2
501(c)(18)Employee Funded Pension Trust (created before June 25, 1959)Payment of benefits under a
pension plan funded by employees
Letter69901 or 990-EZ8No2
501(c)(19)Post or Organization of Past or
Present Members of the Armed Forces
Activities implied by nature of organization 10249901 or 990-EZ8No, generally7
501(c)(21)Black Lung Benefit TrustsFunded by coal mine operators to satisfy their liability for disability or
death due to black lung diseases
Letter6990-BLNo4
501(c)(22)Withdrawal Liability Payment FundTo provide funds to meet the
liability of employers withdrawing from
a multi-employer pension fund
Letter69901 or 990-EZ8No5
501(c)(23)Veterans' Organization (created
before 1880)
To provide insurance and other
benefits to veterans
Letter69901 or 990-EZ8No, generally7
501(c)(25)Title Holding Corporations or Trusts with Multiple Parent CorporationsHolding title and paying over
income from property to 35 or fewer parents or beneficiaries
10249901 or 990-EZ8No
501(c)(26)State-Sponsored Organization Providing Health Coverage for High-Risk IndividualsProvides health care coverage to high-risk individualsLetter69901 or 990-EZ8No
501(c)(27)State-Sponsored Workers' Compensation Reinsurance OrganizationReimburses members for losses
under workers' compensation acts
Letter69901 or 990-EZ8No
501(c)(28)National Railroad Retirement Investment TrustManages and invests the assets of the Railroad Retirement AccountNo Form99011No11
501(c)(29)CO-OP health insurance issuersA qualified health insurance issuer which has received a loan or grant under the CO-OP program Letter and Form 8718149901 No13
501(d)Religious and Apostolic AssociationsRegular business activities;
Communal religious community
No Form 10659No2
501(e)Cooperative Hospital Service OrganizationsPerforms cooperative services for hospitals10239901 or 990-EZ8Yes
501(f)Cooperative Service Organizations
of Operating Educational Organizations
Performs collective investment
services for educational organizations
10239901 or 990-EZ8Yes
501(k)Child Care OrganizationsProvides care for children10239901 or 990-EZ8Yes
501(n)Charitable Risk PoolsPools certain insurance risks of sec. 501(c)(3) organizations10239901 or 990-EZ8Yes
501(q)Credit Counseling OrganizationCredit counseling services1023102312No
521(a)Farmers' Cooperative AssociationsCooperative marketing and
purchasing for agricultural procedures
10281120-CNo
527Political organizationsA party, committee, fund,
association, etc., that directly or indirectly accepts contributions or makes expenditures for political campaigns
88711120-POL10
9901 or 990-EZ8
No
1For exceptions to the filing requirement, see chapter 2 and the form instructions. Note: For annual tax periods beginning after 2006, most tax-exempt organizations, other than churches, are required to file an annual Form 990, 990-EZ, or 990-PF with the IRS or to submit an annual electronic notice, Form 990-N (e-Postcard), to the IRS. Tax-exempt organizations failing to file an annual return or submit an annual notice as required for 3 consecutive years will automatically lose their tax-exempt status.

2An organization exempt under a subsection of section 501 other than 501(c)(3) can establish a charitable fund, contributions to which are deductible. Such a fund must itself meet the requirements of section 501(c)(3) and the related notice requirements of section 508(a).

3Contributions to volunteer fire companies and similar organizations are deductible, but only if made for exclusively public purposes.

4Deductible as a business expense to the extent allowed by section 192.

5Deductible as a business expense to the extent allowed by section 194A.
6Application is by letter to the address shown on Form 8718. A copy of the organizing document should be attached and the letter should be signed by an officer.

7Contributions to these organizations are deductible only if 90% or more of the organization's members are war veterans.

8For limits on the use of Form 990-EZ, see chapter 2 and the general instructions for Form 990-EZ (or Form 990).

9Although the organization files a partnership return, all distributions are deemed dividends. The members are not entitled to pass through treatment of the organization's income or expenses.

10Form 1120-POL is required only if the organization has taxable income as defined in section 527(c).

11Only required to annually file so much of the Form 990 that relates to the names and addresses of the officers, directors, trustees, and key employees, and their titles, compensation, and hours devoted to their positions (Part VII of Form 990), and to complete Item I in the Heading of Form 990 to confirm its tax-exempt status under section 501(c)(28).

12See section 501(q) if the organization provides credit counseling services and seeks recognition of exemption under section 501(c)(4). Use Form 1024 if applying for recognition under section 501(c)(4).

13See section 501(c)(29) for details.

14See Revenue Procedure 2012-11, sec. 4.01, 2012-7 I.R.B. 368, for details.
taxmap/pubs/p557-053.htm#en_us_publink1000200496

Appendix. Sample Articles of Organization

The following are examples of Articles of Incorporation (Draft A) and a declaration of trust (Draft B) that contain the required information as to purposes and powers of an organization and disposition of its assets upon dissolution. You should bear in mind that requirements for these instruments may vary under applicable state law.
See Private Foundations and Public Charities, earlier for the special provisions required in a private foundation's governing instrument in order for it to qualify for exemption.
DRAFT A

Articles of Incorporation of the undersigned, a majority of whom are citizens of the United States, desiring to form a Non-Profit Corporation under the Non-Profit Corporation Law of             , do hereby certify:
First: The name of the Corporation shall be             .
Second: The place in this state where the principal office of the Corporation is to be located is the City of             ,             County.
Third: Said corporation is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes, the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code.
Fourth: The names and addresses of the persons who are the initial trustees of the corporation are as follows:
Name                     , Address                    
Fifth: No part of the net earnings of the corporation shall inure to the benefit of, or be distributable to its members, trustees, officers, or other private persons, except that the corporation shall be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes set forth in Article Third hereof. No substantial part of the activities of the corporation shall be the carrying on of propaganda, or otherwise attempting to influence legislation, and the corporation shall not participate in, or intervene in (including the publishing or distribution of statements) any political campaign on behalf of or in opposition to any candidate for public office. Notwithstanding any other provision of these articles, the corporation shall not carry on any other activities not permitted to be carried on (a) by a corporation exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or (b) by a corporation, contributions to which are deductible under section 170(c)(2) of the Internal Revenue Code, or the corresponding section of any future federal tax code.

If reference to federal law in articles of incorporation imposes a limitation that is invalid in your state, you may wish to substitute the following for the last sentence of the preceding paragraph: "Notwithstanding any other provision of these articles, this corporation shall not, except to an insubstantial degree, engage in any activities or exercise any powers that are not in furtherance of the purposes of this corporation."
Sixth: Upon the dissolution of the corporation, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. Any such assets not so disposed of shall be disposed of by a Court of Competent Jurisdiction of the county in which the principal office of the corporation is then located, exclusively for such purposes or to such organization or organizations, as said Court shall determine, which are organized and operated exclusively for such purposes.

In witness whereof, we have hereunto subscribed our names this       day of           , 20      .
taxmap/pubs/p557-053.htm#en_us_publink1000200499

Appendix. Sample Articles of Organization, continued(p72)

rule

Draft B

The               Charitable Trust. Declaration of Trust made as of the       day of           , 20     , by             , of             , and             , of             , who hereby declare and agree that they have received this day from                 , as Donor, the sum of Ten Dollars ($10) and that they will hold and manage the same, and any additions to it, in trust, as follows:
First: This trust shall be called "The                 Charitable Trust."
Second: The trustees may receive and accept property, whether real, personal, or mixed, by way of gift, bequest, or devise, from any person, firm, trust, or corporation, to be held, administered, and disposed of in accordance with and pursuant to the provisions of this Declaration of Trust; but no gift, bequest, or devise of any such property shall be received and accepted if it is conditioned or limited in such manner as to require the disposition of the income or its principal to any person or organization other than a "charitable organization" or for other than "charitable purposes" within the meaning of such terms as defined in Article Third of this Declaration of Trust, or as shall, in the opinion of the trustees, jeopardize the federal income tax exemption of this trust pursuant to section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code.
Third:
a) The principal and income of all property received and accepted by the trustees to be administered under this Declaration of Trust shall be held in trust by them, and the trustees may make payments or distributions from income or principal, or both, to or for the use of such charitable organizations, within the meaning of that term as defined in paragraph C, in such amounts and for such charitable purposes of the trust as the trustees shall from time to time select and determine; and the trustees may make payments or distributions from income or principal, or both, directly for such charitable purposes, within the meaning of that term as defined in paragraph D, in such amounts as the trustees shall from time to time select and determine without making use of any other charitable organization. The trustees may also make payments or distributions of all or any part of the income or principal to states, territories, or possessions of the United States, any political subdivision of any of the foregoing, or to the United States or the District of Columbia but only for charitable purposes within the meaning of that term as defined in paragraph D. Income or principal derived from contributions by corporations shall be distributed by the trustees for use solely within the United States or its possessions. No part of the net earnings of this trust shall inure or be payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of this trust shall be the carrying on of propaganda, or otherwise attempting to influence legislation. No part of the activities of this trust shall be the participation in, or intervention in (including the publishing or distributing of statements), any political campaign on behalf of or in opposition to any candidate for public office.
b) The trust shall continue forever unless the trustees terminate it and distribute all of the principal and income, which action may be taken by the trustees in their discretion at any time. On such termination, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. The donor authorizes and empowers the trustees to form and organize a nonprofit corporation limited to the uses and purposes provided for in this Declaration of Trust, such corporation to be organized under the laws of any state or under the laws of the United States as may be determined by the trustees; such corporation when organized to have power to administer and control the affairs and property and to carry out the uses, objects, and purposes of this trust. Upon the creation and organization of such corporation, the trustees are authorized and empowered to convey, transfer, and deliver to such corporation all the property and assets to which this trust may be or become entitled. The charter, bylaws, and other provisions for the organization and management of such corporation and its affairs and property shall be such as the trustees shall determine, consistent with the provisions of this paragraph.
c) In this Declaration of Trust and in any amendments to it, references to "charitable organizations" or "charitable organization" mean corporations, trusts, funds, foundations, or community chests created or organized in the United States or in any of its possessions, whether under the laws of the United States, any state or territory, the District of Columbia, or any possession of the United States, organized and operated exclusively for charitable purposes, no part of the net earnings of which inures or is payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation, and which do not participate in or intervene in (including the publishing or distributing of statements) any political campaign on behalf of or in opposition to any candidate for public office. It is intended that the organization described in this paragraph C shall be entitled to exemption from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code.
d) In this Declaration of Trust and in any amendments to it, the term "charitable purposes" shall be limited to and shall include only religious, charitable, scientific, literary, or educational purposes within the meaning of those terms as used in section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, but only such purposes as also constitute public charitable purposes under the law of trusts of the State of      .
Fourth: This Declaration of Trust may be amended at any time or times by written instrument or instruments signed and sealed by the trustees, and acknowledged by any of the trustees, provided that no amendment shall authorize the trustees to conduct the affairs of this trust in any manner or for any purpose contrary to the provisions of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. An amendment of the provisions of this Article Fourth (or any amendment to it) shall be valid only if and to the extent that such amendment further restricts the trustees' amending power. All instruments amending this Declaration of Trust shall be noted upon or kept attached to the executed original of this Declaration of Trust held by the trustees.
Fifth: Any trustee under this Declaration of Trust may, by written instrument, signed and acknowledged, resign his office. The number of trustees shall be at all times not less than two, and whenever for any reason the number is reduced to one, there shall be, and at any other time there may be, appointed one or more additional trustees. Appointments shall be made by the trustee or trustees for the time in office by written instruments signed and acknowledged. Any succeeding or additional trustee shall, upon his or her acceptance of the office by written instrument signed and acknowledged, have the same powers, rights, and duties, and the same title to the trust estate jointly with the surviving or remaining trustee or trustees as if originally appointed.
None of the trustees shall be required to furnish any bond or surety. None of them shall be responsible or liable for the acts or omissions of any other of the trustees or of any predecessor or of a custodian, agent, depositary, or counsel selected with reasonable care.
The one or more trustees, whether original or successor, for the time being in office, shall have full authority to act even though one or more vacancies may exist. A trustee may, by appropriate written instrument, delegate all or any part of his or her powers to another or others of the trustees for such periods and subject to such conditions as such delegating trustee may determine.
The trustees serving under this Declaration of Trust are authorized to pay to themselves amounts for reasonable expenses incurred and reasonable compensation for services rendered in the administration of this trust, but in no event shall any trustee who has made a contribution to this trust ever receive any compensation thereafter.
Sixth: In extension and not in limitation of the common law and statutory powers of trustees and other powers granted in this Declaration of Trust, the trustees shall have the following discretionary powers.
a) To invest and reinvest the principal and income of the trust in such property, real, personal, or mixed, and in such manner as they shall deem proper, and from time to time to change investments as they shall deem advisable; to invest in or retain any stocks, shares, bonds, notes, obligations, or personal or real property (including without limitation any interests in or obligations of any corporation, association, business trust, investment trust, common trust fund, or investment company) although some or all of the property so acquired or retained is of a kind or size which but for this express authority would not be considered proper and although all of the trust funds are invested in the securities of one company. No principal or income, however, shall be loaned, directly or indirectly, to any trustee or to anyone else, corporate or otherwise, who has at any time made a contribution to this trust, nor to anyone except on the basis of an adequate interest charge and with adequate security.
b) To sell, lease, or exchange any personal, mixed, or real property, at public auction or by private contract, for such consideration and on such terms as to credit or otherwise, and to make such contracts and enter into such undertakings relating to the trust property, as they consider advisable, whether or not such leases or contracts may extend beyond the duration of the trust.
c) To borrow money for such periods, at such rates of interest, and upon such terms as the trustees consider advisable, and as security for such loans to mortgage or pledge any real or personal property with or without power of sale; to acquire or hold any real or personal property, subject to any mortgage or pledge on or of property acquired or held by this trust.
d) To execute and deliver deeds, assignments, transfers, mortgages, pledges, leases, covenants, contracts, promissory notes, releases, and other instruments, sealed or unsealed, incident to any transaction in which they engage.
e) To vote, to give proxies, to participate in the reorganization, merger, or consolidation of any concern, or in the sale, lease, disposition, or distribution of its assets; to join with other security holders in acting through a committee, depositary, voting trustees, or otherwise, and in this connection to delegate authority to such committee, depositary, or trustees and to deposit securities with them or transfer securities to them; to pay assessments levied on securities or to exercise subscription rights in respect of securities.
f) To employ a bank or trust company as custodian of any funds or securities and to delegate to it such powers as they deem appropriate; to hold trust property without indication of fiduciary capacity but only in the name of a registered nominee, provided the trust property is at all times identified as such on the books of the trust; to keep any or all of the trust property or funds in any place or places in the United States of America; to employ clerks, accountants, investment counsel, investment agents, and any special services, and to pay the reasonable compensation and expenses of all such services in addition to the compensation of the trustees.
Seventh: The trustees' powers are exercisable solely in the fiduciary capacity consistent with and in furtherance of the charitable purposes of this trust as specified in Article Third and not otherwise.
Eighth: In this Declaration of Trust and in any amendment to it, references to "trustees" mean the one or more trustees, whether original or successor, for the time being in office.
Ninth: Any person may rely on a copy, certified by a notary public, of the executed original of this Declaration of Trust held by the trustees, and of any of the notations on it and writings attached to it, as fully as he might rely on the original documents themselves. Any such person may rely fully on any statements of fact certified by anyone who appears from such original documents or from such certified copy to be a trustee under this Declaration of Trust. No one dealing with the trustees need inquire concerning the validity of anything the trustees purport to do. No one dealing with the trustees need see to the application of anything paid or transferred to or upon the order of the trustees of the trust.
Tenth: This Declaration of Trust is to be governed in all respects by the laws of the State of       .
  • Trustee             
  • Trustee