Types of Tax Exempt Organizations

Generally, an annual return (Form 990, 990-EZ, or 990-PF, as appropriate) or an annual notice (Form 990-N) is required to be filed by by every tax exempt organization unless an exception applies. The table below should be used as a reference to identify the Code section that may apply to an exempt organization type and the annual return that may be required to be filed. The Code section number is required to be included on the annual return when it is filed.

A preparer who is uncertain as to the Code section under which an organization’s exemption falls should refer to the organization’s determination letter from the IRS.

Type of Exempt Organization	I.R.C. Section	Annual return required
Corporations Organized Under Act of Congress	501(c)(1)	None
Title Holding Corporations for Exempt Organizations	501(c)(2)	990 or 990-EZ
Charitable, Religious, Educational, Scientific, Literary, et.al. Organizations	501(c)(3)	990 or 990-EZ or 990-PF
Civic Leagues and Social Welfare Organizations	501(c)(4)	990 or 990-EZ
Labor, Agricultural, and Horticultural Organizations	501(c)(5)	990 or 990-EZ
Business Leagues, Chambers of Commerce, etc.	501(c)(6)	990 or 990-EZ
Social and Recreation Clubs	501(c)(7)	990 or 990-EZ
Fraternal Beneficiary Societies and Associations	501(c)(8)	990 or 990-EZ
Voluntary Employees Beneficiary Associations	501(c)(9)	990 or 990-EZ
Domestic Fraternal Societies and Associations	501(c)(10)	990 or 990-EZ
Teachers’ Retirement Fund Associations	501(c)(11)	990 or 990-EZ
Local Benevolent Life Insurance Associations, Mutual Ditch or Irrigation Companies, Mutual or Cooperative Telephone Companies	501(c)(12)	990 or 990-EZ
Cemetery Companies	501(c)(13)	990 or 990-EZ
State Chartered Credit Unions, Mutual Reserve Funds	501(c)(14)	990 or 990-EZ
Mutual Insurance Companies or Associations	501(c)(15)	990 or 990-EZ
Cooperative Organizations To Finance Crop Operations	501(c)(16)	990 or 990-EZ
Supplemental Unemployment Benefit Trusts	501(c)(17)	990 or 990-EZ
Employee Funded Pension Trusts (Create Before 6/25/1959)	501(c)(18)	990 or 990-EZ
Organizations of Past or Present Members of the Armed Forces	501(c)(19)	990 or 990-EZ
Black Lung Benefits Trusts	501(c)(21)	990-BL***
Withdrawal Liability Payment Funds	501(c)(22)	990 or 990-EZ
Veterans’ Organization (created before 1880)	501(c)(23)	990 or 990-EZ
Trusts described in section 4049 of ERISA	501(c)(24)	990 or 990-EZ
Title Holding Corporations or Trusts	501(c)(25)	990 or 990-EZ
State-Sponsored High-Risk Health Coverage Organizations	501(c)(26)	990 or 990-EZ
State-Sponsored Worker’s Compensation Reinsurance Organizations	501(c)(27)	990 or 990-EZ
National Railroad Retirement Investment Trusts	501(c)(28)	990
Qualified Nonprofit Health Insurance Issuers	501(c)(29)	990
Religious and Apostolic Associations	501(d)	1065
Cooperative Hospital Service Organizations	501(e)*	990 or 990-EZ
Cooperative Service Organizations of Operating Educational Organizations	501(f)*	990 or 990-EZ
Amateur Sports Organizations	501(j)*
Child Care Organizations	501(k)*	990 or 990-EZ
Charitable Risk Pools	501(n)*	990 or 990-EZ
Credit Counseling Organizations	501(q)*	990
Farmers’ Cooperative Associations (obsolete as of 04/2019)	521(a)	1120-C
Political Organizations	527	1120-POL, 990 or 990-EZ

* – Organizations whose exemption falls under §§ 501(e), 501(f), 501(j), 501(k), and 501(n) file as 501(c)(3).

** – Credit counseling and debt management organizations, described under I.R.C. § 501(q), will file as 501(c)(3) or 501(c)(4), as determined by the IRS.

*** – Form 990-BL is only filed in paper form and is not supported in Keystone Tax Solutions Pro.

Additional Information:

IRS Publication 557: Tax-Exempt Status for Your Organization

IRS Publication 4839: Annual Form 990 Filing Requirements for Tax-Exempt Organizations

IRS: Tax Exempt Organization Search