501(c) organization

501(c) organization (kurz: 501(c)) bezeichnet 28 Typen einer US-amerikanischen Nonprofit Corporation oder Association, die teilweise von Einkommensteuern befreit ist. Der Status wird nach Antrag von dem Internal Revenue Service vergeben und ist an die Veröffentlichung einiger finanzieller Dokumente und eine Einschränkung der politischen Aktivitäten geknüpft. Der Name bezieht sich auf den Abschnitt 501(c) des Internal Revenue Code.

Typen

• 501(c)(1) — Corporations Organized Under Act of Congress (including Federal Credit Unions)
• 501(c)(2) — Title Holding Corporation for Exempt Organization
• 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, etc.
• 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, etc.
• 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 June 25, 1959)
• 501(c)(19) — Post or Organization of Past or Present Members of the Armed Forces
• 501(c)(21) — Black lung Benefit Trusts
• 501(c)(22) — Withdrawal Liability Payment Fund
• 501(c)(23) — Veterans Organization (created before 1880)
• 501(c)(25) — 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

Weblinks

 Wikisource: USC 26 § 501 – Quellen und Volltexte

• IRS list of charities eligible to receive deductible contributions search or download. Internal Revenue Service. Abgerufen am 10. Mai 2012.
• IRS Publication 557. Internal Revenue Service. Abgerufen am 10. Mai 2012. Publication 557 governs 501(c) organizations.
• Look up funds in a 501(c)(3) (990 search). Foundation Center. Abgerufen am 10. Mai 2012.
• Historical data regarding the number of 501(c) organizations in the U.S.. Data 360. Abgerufen am 10. Mai 2012.
• Number, Finances and other data on 501(c) organizations. National Center for Charitable Statistics. Abgerufen am 10. Mai 2012.