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Nonprofit - IRS Classifications

More IRS Classifications for Nonprofit Organizations

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The following information comes from IRS Publication 557 and IRS Publication 526. Check those publications for more detailed information.

501(c)(16)
Cooperative Organizations to Finance Crop Operations. Finance crop operations in conjunction with activities of a marketing or purchasing association. No form to apply. Files annually the 990 or 990EZ.

501(c)(17)
Supplemental Unemployment Benefit Trusts. Provides for payment of supplemental unemployment compensation benefits. Applies using Form 1024. Files annually the 990 or 990EZ.

501(c)(18)
Employee Funded Pension Trust (created before June 25, 1959). Payment of benefits under a pension plan funded by employees. No form. Applies using Form 1024. Files annually the 990 or 990EZ.

501(c)(19)
Post or Organization of Past or Present Members of the Armed Forces. Activities according to the nature of organization. Applies using Form 1024. Files annually the 990 or 990EZ.

501(c)(20)
Group Legal Services Plan Organizations.

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 form for filing. Reports on tax form 990-BL.

501(c)(22)
Withdrawal Liability Payment Fund. Provides funds to meet the liability of employers withdrawing from a multi-employer pension fund. No form to file. Tax forms 990 or 990EZ.

501(c)(23)
Veterans Organization (created before 1880). Provides insurance and other benefits to veterans. No form to apply. Uses tax forms 990 or 990EZ.

501(c)(25)
Title Holding Corporations or Trusts with Multiple Parents. Holding title and paying over income from property to 35 or fewer parents or beneficiaries. Applies with form 1024. Files tax forms 990 or 990EZ.

501(c)(26)
State-Sponsored Organization Providing Health Coverage for High-Risk Individuals. Provides health care coverage to high-risk individuals. No form for applying. Files tax forms 990 or 990EZ.

501(c)(27)
State-Sponsored Workers’ Compensation Reinsurance Organization Reimburses members for losses under workers’ compensation acts. No form for applying. Files tax forms 990 or 990EZ.

501(d)
Religious and Apostolic Associations. Regular business activities. Communal religious community. No application form. Files tax form 1065.

501(e)
Cooperative Hospital Service Organizations. Performs cooperative services for hospitals. Use 1023 to apply. Files tax forms 990 or 990EZ.

501(f)
Cooperative Service Organizations of Operating Educational Organizations. Performs collective investment services for educational organizations. Applies with form 1023. Files tax forms 990 or 990EZ.

501(k)
Child Care Organizations. Provides care for children. Apply with 1023. Files tax forms 990 or 990EZ.

501(n)
Charitable Risk Pools. Pools certain insurance risks of 501(c)(3). Apply with form 1023. Use tax forms 990 or 990EZ.

521(a)
Farmers’ Cooperative Associations. Cooperative marketing and purchasing for agricultural producers. Applies using Form 1028. Tax form 990-C.

  1. About.com
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  3. Nonprofit Charitable Orgs
  4. Starting a Nonprofit
  5. Becoming Tax-Exempt
  6. IRS Classifications for Nonprofit Organizations - Part 2

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