Charitable Organizations

Organizations dedicated solely to religious, charitable, scientific, public safety testing, literary, educational, or other specified purposes, and that meet specific criteria, are granted tax-exempt status under Internal Revenue Code Section 501(c)(3).

 Churches and Religious Organizations

Churches and religious organizations, like other charitable entities, can qualify for federal income tax exemption under Section 501(c)(3).

 Private Foundations

Organizations that achieve tax-exempt status under Section 501(c)(3) are generally classified as private foundations unless they meet one of the exceptions outlined in Section 509(a). Private foundations usually rely on a single major source of funding, often from one family or corporation, and primarily focus on providing grants to other charitable organizations or individuals, rather than directly running charitable programs.

 Political Organizations

A political organization governed by Section 527 includes parties, committees, associations, funds, or other entities, whether incorporated or not, that are primarily established and operated to accept contributions or make expenditures, directly or indirectly, for an exempt function.

 Other Nonprofits

Organizations that meet specific criteria may qualify for tax exemption under subsections other than 501(c)(3). These include social welfare organizations, civic leagues, social clubs, labor organizations, and business leagues.