501(c)
# 501(c)

501(c), é um código designado à toda organização sem fins lucrativos segundo a lei federal dos Estados Unidos de acordo com a seção "501(c)" do Código da Receita Federal (26 USC § 501(c)) e é um dos mais de 29 tipos de organizações sem fins lucrativos isentos de alguns impostos federais sobre a renda. As Seções 503 a 505 estabelecem os requisitos para a obtenção de tais isenções. Muitos estados se referem à "Seção 501(c)" para definições de organizações isentas de impostos estaduais também. As organizações "501(c)" podem receber contribuições ilimitadas de indivíduos, empresas e sindicatos.

## Tipos

De acordo com a publicação IRS 557, na seção "Organization Reference Chart", a seguir está uma lista exata dos tipos de organização 501(c) e suas descrições correspondentes.
| Tipo da organização | Descrição |
| 501(c)(1) | Federal Credit Unions and National Farm Loan Associations |
| 501(c)(2) | Title-holding Corporations for Exempt Organizations |
| 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 |
| 501(c)(4) | Civic Leagues, Social Welfare Organizations, and Local Associations of Employees |
| 501(c)(5) | Labor, Agricultural and Horticultural Organizations |
| 501(c)(6) | Business Leagues, Chambers of Commerce, Real Estate Boards |
| 501(c)(7) | Social and Recreational Clubs |
| 501(c)(8) | Fraternal Beneficiary Societies and Associations |
| 501(c)(9) | Voluntary Employee Beneficiary Associations |
| 501(c)(10) | Domestic Fraternal Societies and Associations |
| 501(c)(11) | Teachers' Retirement Fund Associations |
| 501(c)(12) | Benevolent Life Insurance Associations, Mutual Ditch or Irrigation Companies, Mutual or Cooperative Telephone Companies |
| 501(c)(13) | Cemetery Companies |
| 501(c)(14) | State-Chartered Credit Unions, Mutual Reserve Funds |
| 501(c)(15) | Mutual Insurance Companies or Associations |
| 501(c)(16) | Cooperative Organizations to Finance Crop Operations |
| 501(c)(17) | Supplemental Unemployment Benefit Trusts |
| 501(c)(18) | Employee Funded Pension Trust (created before 25 June 1959) |
| 501(c)(19) | Post or Organization of Past or Present Members of the Armed Forces |
| 501(c)(20) | Group Legal Services Plan Organizations |
| 501(c)(21) | Black Lung Benefit Trusts |
| 501(c)(22) | Withdrawal Liability Payment Fund |
| 501(c)(23) | Veterans Organizations |
| 501(c)(24) | Section 4049 ERISA Trusts |
| 501(c)(25) | Real Property Title-Holding Corporations or Trusts with Multiple Parents |
| 501(c)(26) | State-Sponsored Organization Providing Health Coverage for High-Risk Individuals |
| 501(c)(27) | State-Sponsored Workers' Compensation Reinsurance Organization |
| 501(c)(28) | National Railroad Retirement Investment Trust |
| 501(c)(29) | Qualified Nonprofit Health Insurance Issuers |