Who is Eligible for Section 501(c)(3) Tax-Exempt Status?
Only non-profit corporations formed for the following purposes are eligible for 501(c)(3) tax-exempt status: religious, charitable, scientific, testing for public safety, literary, educational, fostering national or international amateur sports competitions, preventing cruelty to children or animals, civic leagues and social welfare organizations, labor, agricultural and horticultural organizations, business leagues, social and recreational clubs, fraternal societies, employee associations, or veterans’ organizations.
Only nonprofit corporations formed for the following purposes are eligible for 501(c)(3) tax-exempt status: religious, charitable, scientific, testing for public safety, literary, educational, fostering national or international amateur sports competitions, preventing cruelty to children or animals, civic leagues and social welfare organizations, labor, agricultural and horticultural organizations, business leagues, social and recreational clubs, fraternal societies, employee associations, or veterans’ organizations.