What sorts of organizations are exempt from federal income taxes?
The Internal Revenue Code specifies many sorts of exempt organizations besides the familiar 501(c)(3). Donations to most other types, though, cannot be deducted from the donor’s income taxes. The IRS website offers a complete list. Answer: The IRS lists all the different types of exempt organizations on three pages: • 501(c)(3): http://www.irs.gov/charities/charitable/index.html • Other common types: http://www.irs.gov/charities/nonprofits/content/0,,id=132157,00.html • Less common types: http://www.irs.gov/charities/article/0,,id=96184,00.html Eric Mercer has annotated this list and added useful links. His table is at http://www.muridae.com/nporegulation/documents/exempt_orgs.html (this page was last updated in 1999). Here’s the actual text of the relevant section of the tax code, posted by Forrest Howe on May 29, 1998, in the mailing list CharityLaw which comes from CharityChannel.com: The following organizations are referred to in subsection (a): (1)Any corporation organized under A
