list_of_tax_exempts

list_of_tax_exempts - Internal Revenue Service Subsection...

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Internal Revenue Service Subsection Codes for Tax-Exempt Organizations The following chart lists the different kinds of tax-exempt organizations and whether or not contributions to them are tax deductible. It is based on IRS Publication 557 and T.D. 8818. For more information, see IRS Publication 557 and T.D. 8818 or consult your tax advisor. Section of Code Description of Categories Annual Return Required to Be Filed Disclosure Requirements Contributions Allowable 170(c)(1) Government Entity None None Yes, if made for exclusively public purposes 501(c)(1) Corporations Organized under Act of Congress (including Federal Credit Unions) None None Yes, if made for exclusively public purposes 501(c)(2) Title Holding Corporation for Exempt Organization Form 990 1 or 990-EZ 8 Form 990 or 990-EZ Form 1024 No 2 501(c)(3) Religious, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to Foster National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals Organizations Form 990 1 , 990-EZ 8 , or 990-PF Form 990, 990-EZ, or 990-PF Form 1023 Yes, generally 501(c)(4) Civic Leagues, Social Welfare Organizations, and Local Associations of Employees Form 990 1 or 990-EZ 8 Form 990 or 990-EZ Form 1024 No, generally 2,3 501(c)(5) Labor, Agricultural, and Horticultural Organizations Form 990 1 or 990-EZ 8 Form 990 or 990-EZ Form 1024 No 2 501(c)(6) Business Leagues, Chambers of Commerce, Real Estate Boards, Etc. Form 990
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list_of_tax_exempts - Internal Revenue Service Subsection...

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