Types of Nonprofits

	501(c) 3	501(c) 4	501(c) 6	501(c) 7
Description	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	Civic Leagues, Social Welfare Organizations, and Local Associations of Employees	Business Leagues, Chambers of Commerce, Real Estate Boards, etc.	Social and Recreational Clubs
Primary Purpose	Organization must serve the general public and the members of the selected industry.	Organization must engage in activities which promote social welfare and may engage in political activity.	Organization must provide benefits to members of the industry, not necessarily the needs of the general public. Can serve the business purposes of the members	Serves the social and recreation purposes of members
Charitable Contributions	Yes, organization may accept charitable contributions Donations are deductible as charitable contributions by donors on their tax returns	No, organization may not accept charitable contributions Donations not deductible as charitable contributions - businesses sometimes deduct as advertising	No, organization may not accept charitable contributions Donations not deductible as charitable contributions - businesses sometimes deduct as advertising; dues may be deductible as business expense	No, donations not deductible as charitable contributions
Limits on Lobbying Expenditures	Yes, organization has limits on lobbying expenditures	No, organization does not have limits on lobbying expenditures	No, organization does not have limits on lobbying expenditures
Political Campaign Restrictions	Yes, organization has restrictions on political campaigning Absolute prohibition against political activity	No, organization does not have restrictions on political campaigning though campaigning cannot be their primary activity Political activity permitted, but taxed	No, organization does not have restrictions on political campaigning though campaigning cannot be their primary activity Political activity permitted, but taxed	Political activity permitted, but taxed
Legislative Activity	Legislative activity must be insubstantial, or <20% if election made	No limit on legislative activity as long as it furthers the exempt purpose	No limit on legislative activity as long as it furthers the exempt purpose; legislative expenditures may limit the deductibility of dues	No limit on legislative activity as long as it furthers the exempt purpose
Income-Support Restrictions	Yes, organization has restrictions on how much of its income can be unrelated business income (UBIT)	Yes, organization has restrictions on how much of its income can be unrelated business income (UBIT)	Yes, organization has restrictions on how much of its income can be unrelated business income
Subject to Unrelated Business Tax ( UBIT)	Yes	Yes	Yes
Asset Dedication	Assets must be dedicated to charitable purposes	No requirement to dedicate assets	No requirement to dedicate assets	No requirement to dedicate assets
Bulk Mail Permit	Eligible for low cost non-profit bulk mailing permit	Not eligible for lowest bulk mail rates	Not eligible for lowest bulk mail rates	Not eligible for lowest bulk mail rates
Public Support Test	Must take care to generate enough public support to avoid classification as a private foundation	Not an issue under (c)(4)	Not an issue under (c)(6)
Tax Exemptions	Exempt from Federal income tax unless the organization has unrelated business income (UBIT)	Exempt from Federal income tax unless the organization has unrelated business income (UBIT)	Exempt from Federal income tax unless the organization has unrelated business income (UBIT)	Exempt from Federal income tax on income derived from members; other income taxed

Complete List of 501c Organizations

Type	Description	Deductible Contributions?
501(c)(1)	Corporations Organized under Act of Congress (including Federal Credit Unions)	Yes
501(c)(2)	Title Holding Corporation For Exempt Organization	No
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	Yes
501(c)(4)	Civic Leagues, Social Welfare Organizations, and Local Associations of Employees	No
501(c)(5)	Labor, Agricultural, and Horticultural Organizations	No
501(c)(6)	Business Leagues, Chambers of Commerce, Real Estate Boards, etc.	No
501(c)(7)	Social and Recreational Clubs	No
501(c)(8)	Fraternal Beneficiary Societies and Associations	Yes
501(c)(9)	Voluntary Employees Beneficiary Associations	No
501(c)(10)	Domestic Fraternal Societies and Associations	Yes
501(c)(11)	Teachers' Retirement Fund Associations	No
501(c)(12)	Benevolent Life Insurance Associations, Mutual Ditch or Irrigation Companies, Mutual or Cooperative Telephone Companies, etc.	No
501(c)(13)	Cemetery Companies	Yes
501(c)(14)	State-Chartered Credit Unions, Mutual Reserve Funds	No
501(c)(15)	Mutual Insurance Companies or Associations	No
501(c)(16)	Cooperative Organizations to Finance Crop Operations	No
501(c)(17)	Supplemental Unemployment Benefit Trusts	No
501(c)(18)	Employee Funded Pension Trust (created before June 25, 1959)	No
501(c)(19)	Post or Organization of Past or Present Members of the Armed Forces	No
501(c)(21)	Black Lung Benefit Trusts	No
501(c)(22)	Withdrawal Liability Payment Fund	No
501(c)(23)	Veterans' Organization (created before 1880)	No
501(c)(25)	Title Holding Corporations or Trusts with Multiple Parent Corporations	No
501(c)(26)	State-Sponsored Organization Providing Health Coverage for High-Risk Individuals	No
501(c)(27)	State-Sponsored Workers' Compensation Reinsurance Organization	No
501(c)(28)	National Railroad Retirement Investment Trust	No
501(c)(29)	CO-OP health insurance issuers	No

Resources & Further Reading

IRS.gov: Political Campaign and Lobbying Activities of IRC 501(c)(4), (c)(5), and (c)(6) Organizations