This publication discusses the rules and procedures for
organizations that seek recognition of exemption from federal income
tax under section 501(a) of the Internal Revenue Code (the Code). It
explains the procedures you must follow to obtain an appropriate
ruling or determination letter recognizing your organization's
exemption, as well as certain other information that applies generally
to all exempt organizations. To qualify for exemption under the Code,
your organization must be organized for one or more of the purposes
specifically designated in the Code. Organizations that are exempt
under section 501(a) of the Code include those organizations described
in section 501(c). Section 501(c) organizations are covered in this
publication.
Chapter 1 provides general information about the procedures for
obtaining recognition of tax-exempt status.
Chapter 2 contains information about annual filing requirements and
other matters that may affect your organization's tax-exempt status.
Chapter 3 contains detailed information on various matters
affecting section 501(c)(3) organizations, including a section on the
determination of private foundation status.
Chapter 4 includes separate sections for specific types of
organizations described in section 501(c).
Organizations not discussed in this publication.
Certain organizations that may qualify for exemption are not
discussed in this publication, although they are included in the
Organization Reference Chart found on page 57 of this
publication. These organizations (and the Code sections that apply to
them) are as follows.
| Corporations organized under Acts of
Congress |
501(c)(1) |
| Teachers' retirement fund associations |
501(c)(11) |
| Mutual insurance companies |
501(c)(15) |
| Corporations organized to finance crop
operations |
501(c)(16) |
| Employee funded pension trusts (created before
June 25, 1959) |
501(c)(18) |
| Withdrawal liability payment fund |
501(c)(22) |
| Veterans' organizations (created before
1880) |
501(c)(23) |
| Religious and apostolic associations |
501(d) |
| Cooperative hospital service organizations |
501(e) |
| Cooperative service organizations of operating
educational organizations |
501(f) |
Section 501(c)(24) organizations (section 4049 ERISA trusts) are
neither discussed in the text nor listed in the Organization
Reference Chart.
Likewise, farmers' cooperative associations that qualify for
exemption under section 521, qualified state tuition programs
described in section 529, and pension, profit-sharing, and stock bonus
plans described in section 401(a) are not discussed in this
publication. If you think your organization falls within one of these
categories, contact the Internal Revenue Service (IRS) for any
additional information you need. For telephone assistance, call
1-877-829-5500.
Check the Table of Contents at the beginning of this
publication to determine whether your organization is described in
this publication. If it is, read the chapter (or section) that applies
to your type of organization for the specific information you must
give when applying for recognition of exemption.
Organization Reference Chart.
This chart, located on page 57, enables you to locate at a glance
the section of the Code under which your organization might qualify
for exemption. It also shows the required application form and, if
your organization meets the exemption requirements, the annual return
to be filed (if any), and whether or not a contribution to your
organization will be deductible by a donor. It also describes each
type of qualifying organization and the general nature of its
activities.
You may use this chart to determine the Code section that you think
applies to your organization. Any correspondence with the IRS (in
requesting forms or otherwise) will be expedited if you indicate in
your correspondence the appropriate Code section.
Comments and suggestions.
We welcome your comments about this publication and your
suggestions for future editions.
You can e-mail us while visiting our web site at
www.irs.gov/help/email2.html.
You can write to us at the following address:
Internal Revenue Service
Technical Publications Branch
W:CAR:MP:FP:P
1111 Constitution Ave. NW
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be
helpful if you would include your daytime phone number, including the
area code, in your correspondence.
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