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Any nonprofit organizations that are organized and operated exclusively for any exempt purposes are eligible to obtain federal tax exemption. These organizations must file Form 990 series annually to report the information required by the IRS.
The Form 990 series consists of multiple form variants. Organizations are required to file the variant that matches their gross receipts , assets , and primary source of funding.
Find Your Nonprofit Filing Requirements in One Place!
The IRS may classify your organization under various IRS sections for tax-exemption purposes according to how your nonprofit organization is organized and operated. You can find your organization’s eligibility for tax exemption and annual filing requirements here.
| Type of Organization | Eligibility for tax-exemption | Application for Exemption | Annual Filing Requirements |
|---|---|---|---|
| Animal Rescues | Organizations that are involved in the prevention of cruelty to animals that are strayed, abandoned, or harmed can obtain federal tax exemption under Section 501(c)(3). |
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| Black Lung Benefit Trusts | Organizations that are funded by the coal mine operators to satisfy their liability for disability or death due to black lung diseases can apply for federal tax exemption under Section 501(c)(21). | Form 1024 |
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| Business Leagues, Chambers of Commerce, and Real Estate Boards | Organizations that work towards the improvement of business conditions of one or more lines of business can obtain federal tax exemption under Section 501(c)(6). |
Form 1024 |
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| Cemetery Companies | Organizations that are involved in burial and incidental activities can obtain federal tax exemption under Section 501(c)(13). | Form 1024 |
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| Charitable Risk Pools | Organizations that pool certain insurance risks of sec 501(c) (3) organizations can apply for federal tax exemption under Section 501(n). | Form 1023 |
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| Child Care Organizations | Organizations that are involved in providing care to children can apply for federal tax exemption under Section 501(k). | Form 1023 |
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| Churches | Churches, their integrated auxiliaries, and certain other religious organizations are automatically classified as tax-exempt by the IRS under Section 501(c)(3). |
N/A |
None Note: Churches can still file Form 990 voluntarily to achieve public integrity.
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| Civic Leagues and Social Welfare Organizations | Organizations that are involved in the promotion of community welfare, charitable, educational, or recreational activities can obtain federal tax exemption under Section 501(c)(4). | Form 1024 |
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| CO-OP health insurance issuers | Organizations that operate as qualified health insurance issuers who have received a loan or grant under the CO-OP program can apply for federal tax exemption under Section 501(c)(29). |
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| Cooperative Hospital Service Organizations | Organizations that are involved in performing cooperative services for hospitals can apply for federal tax exemption under Section 501(e). | Form 1023 |
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| Cooperative Organizations to Finance Crop Operations | Organizations that are corporations organized by an IRC Section 521 farmers’ cooperative marketing or purchasing association or members to finance the members’ or other producers’ crop operations can obtain federal tax exemption under Section 501(c)(16). |
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| Cooperative Service Organizations of Operating Educational Organizations | Organizations that are involved in performing collective investment services for educational organizations can apply for federal tax exemption under Section 501(f). | Form 1023 |
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| Corporations Organized under Act of Congress (including Federal Credit Unions) | Organizations that act as the Instrumentalities of the United States and are supervised by the National Credit Union Association can obtain federal tax exemption under Section 501(c)(1). | N/A | None |
| Credit Counseling Organization | Organizations that are involved in offering credit counseling services can apply for federal tax exemption under Section 501(q). | Form 1023 |
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| Domestic Fraternal Societies and Associations | Organizations whose earnings are devoted to charitable, fraternal, and other specified purposes within a domestic lodge system can obtain federal tax exemption under Section 501(c)(10). | Form 1024 |
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| Employee Associations | Local Employee Associations that promote any exempt purposes, such as charitable, educational, or recreational, can be tax-exempt under IRC Section 501(c)(4). |
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| Employee Funded Pension Trusts (created before June 25, 1959) | Organizations that are created before June 25, 1959, and provide payment of benefits under a pension plan funded by the employees can obtain federal tax exemption under Section 501(c)(18). | Form 1024 |
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| Farmers' Cooperative Associations | Organizations that perform cooperative marketing and purchase for agricultural procedures can apply for federal tax exemption under Section 521(a). |
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| Fraternal Beneficiary Societies and Associations | Organizations that provide payment of life, sickness, accident, or other benefits to members within a lodge system can obtain federal tax exemption under Section 501(c)(8). | Form 1024 |
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| Hospitals | Hospitals that are involved in promoting health by providing healthcare services can obtain tax exemption from the IRS under Section 501(c)(3). |
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| Labor, Agricultural, and Horticultural Organizations | Organizations involved in educational or instructive activities, improving conditions of work, and improving products and/or efficiency can obtain federal tax exemption under Section 501(c)(5). | Form 1024 |
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| Mutual Insurance Companies or Associations | Organizations that are involved in providing insurance to members substantially at cost can obtain federal tax exemption under Section 501(c)(15). | Form 1024 |
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| National Railroad Retirement Investment Trust | Organizations that are involved in managing and investing the assets of the Railroad Retirement Account can apply for federal tax exemption under Section 501(c)(28). | Form 1024 |
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| Political Organizations | A political party, committee, association, or organization operating exclusively for any exempt purposes can obtain federal tax exemption under IRC Section 527. | Form 8871 |
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| PTAs | Parents Teachers Associations (PTAs) that aim to improve parental involvement in Schools can obtain federal tax exemption under Section 501(c)(3). |
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| Religious and Apostolic Associations | Organizations that perform regular business activities and communal religious activities can apply for federal tax exemption under Section 501(d). | Form 1024 | Form 1065 |
| Scientific, Charitable, Literary, Testing for Public Safety Organizations | Organizations that operate towards scientific research, literary, public safety, or any charitable purposes are eligible to obtain federal tax exemption under Section 501(c)(3). |
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| Schools | The educational organizations that meet the requirements of IRC section 170(b)(1)(A)(ii) can apply for federal tax exemption under Section 501(c)(3). |
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| Social and Recreation Clubs | Organizations whose activities are in relation to pleasure, recreation, and other similar nonprofitable purposes can obtain federal tax exemption under Section 501(c)(7). | Form 1024 |
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| Sports Clubs | Sports clubs involved in the promotion of any sporting activities among the public can obtain tax exemption from the IRS under Section 501(c)(3). |
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| State-Chartered Credit Unions and Other Mutual Financial Organizations | Organizations that are organized and operated for mutual purposes and without profit to provide reserve funds for, and insurance of, shares or deposits in certain banks and loan associations can obtain federal tax exemption under Section 501(c)(14). | Form 1024 |
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| State-Sponsored Organization Providing Health Coverage for High-Risk Individuals | Organizations that provide health care coverage to high-risk individuals are eligible to apply for federal tax exemption under Section 501(c)(26). | Form 1024 |
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| State-Sponsored Workers' Compensation Reinsurance Organization | Organizations that offer reimbursements to the members for losses under workers' compensation acts, you can apply for federal tax exemption under Section 501(c)(27). | Form 1024 |
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| Supplemental Unemployment Benefit Trusts | Organization that provides the payment of supplemental unemployment and compensation benefits can obtain federal tax exemption under Section 501(c)(17). | Form 1024 |
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| Teachers' Retirement Fund Associations | Organizations that are involved in providing payment of retirement benefits can obtain federal tax exemption under Section 501(c)(11). | Form 1024 |
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| Title Holding Corporations for Exempt Organizations | Organizations that hold the title to the property of an exempt organization and distribute net income to it are eligible to obtain federal tax exemption under Section 501(c)(2). | Form 1024 |
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| Title Holding Corporations or Trusts with Multiple Parent Corporations | Organizations that hold the title and payment over income from real property to 35 or fewer parents or beneficiaries can apply for federal tax exemption under Section 501(c)(25). | Form 1024 |
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| Veteran Organizations |
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Form 1024 |
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| Voluntary Employees Beneficiary Associations | Organizations that operate as an employee association and provide for payment of life, sickness, accident, or other benefits to members can obtain federal tax exemption under Section 501(c)(9). | Form 1024 |
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| Withdrawal Liability Payment Fund | Organizations that provide funds to meet the liability of employers withdrawing from a multi-employer pension fund can apply for federal tax exemption under Section 501(c)(22). | Form 1024 |
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