| Non-Profit
If you or your organization qualifies as
a non-profit and you have a tax exemption number, please contact
us directly for a special quote on our services.
Different Types of Tax Exempt Organizations
Exempt organizations include:
...Code Sec. 501(c)(1) U.S. corporate instrumentalities
organized under an Act of Congress
...Code Sec. 501(c)(2) corporations
exclusively holding title to property, and collecting and remitting
the income from it (less expenses) to an exempt organization
...Code Sec. 501(c)(3) religious, charitable,
scientific, literary and educational organizations, organizations
testing for public safety, organizations that foster national
or international amateur sports competition, those organized
and operated for preventing cruelty to children or animals ...
it's both organized and operated exclusively for: religious,
charitable, scientific, literary or educational (including certain
child care) purposes; public safety testing; prevention of cruelty
to children or animals; or fostering national or international
amateur sports competition (even if it has local or regional
membership); ... no part of its net earnings inures to benefit
any private shareholder or individual; and ... no substantial
part of its activities consists of carrying on propaganda or
otherwise attempting to influence legislation, i.e., lobbying
(subject to an election ), or intervening in any political campaign
for or against any candidate
...Code Sec. 501(c)(4) nonprofit civic
organizations operated exclusively for social welfare, and local
employees' associations whose net earnings are used solely for
charitable, educational or recreational purposes
...Code Sec. 501(c)(5) labor, agricultural
or horticultural organizations
...Code Sec. 501(c)(6) chambers of commerce,
business leagues, real estate boards, boards of trade or professional
football leagues not organized for profit or private benefit
...Code Sec. 501(c)(7) Social clubs
organized for pleasure, recreation and other nonprofitable purposes
...Code Sec. 501(c)(8) fraternal beneficiary
societies, orders or associations operating under the lodge
system and providing life, sick, accident or other benefits
to members and their dependents
...Code Sec. 501(c)(10) domestic fraternal
societies operating under the lodge system that don't provide
payment of benefits, if their net earnings are devoted exclusively
to religious, charitable, etc., and fraternal purposes
...Code Sec. 501(c)(9) voluntary employees'
beneficiary associations (VEBAs) providing benefit payments
to members and their dependents, if no part of the VEBA's earnings
(other than benefit payments) goes to benefit a private shareholder
or individual
...Code Sec. 501(c)(11) local teachers'
retirement fund associations
...Code Sec. 501(c)(12) local benevolent
life insurance associations, mutual ditch or irrigation companies,
mutual or cooperative telephone companies or like organizations,
85% or more of whose income is collected from members solely
to meet losses and expenses
...Code Sec. 501(c)(13) nonprofit cemetery
companies and burial corporations
...Code Sec. 501(c)(14) credit unions
without capital stock that are organized and operated for mutual
purposes without profit, and certain corporations or associations
without capital stock organized before Sept. 1, '57 to provide
reserve funds and insure shares or deposits in building and
loan associations, cooperative banks or mutual savings banks
...Code Sec. 501(c)(15) non-life insurance
companies or associations whose net written premiums (or direct
written premiums, if greater) for the tax year don't exceed
$350,000
...Code Sec. 501(c)(16) farmers' cooperatives
that are crop financing corporations
...Code Sec. 501(c)(17) supplemental
unemployment benefit plans (SUBs)
...Code Sec. 501(c)(19) certain domestic
veterans' organizations, if no part of net earnings benefits
any private shareholder or individual
...Code Sec. 501(c)(23) any association
organized before 1880, if more than 75% of its members are present
or past members of the U.S. armed forces, and its principal
purpose is to provide insurance and other benefits to veterans
or their dependents
... trusts established by the Pension
Benefit Guaranty Corporation (PBGC) in connection with a terminated
plan
...Code Sec. 501(c)(25) pooled real
estate investment funds of exempt organizations, i.e., corporations
or trusts with no more than 35 (exempt) shareholders or beneficiaries
and one class of stock or beneficial interest, organized exclusively
for acquiring, holding title to, and collecting income from,
real property, and remitting that income (less expenses) to
those shareholders, etc.
...Code Sec. 501(c)(21) black lung benefit
trusts
...Code Sec. 501(c)(27)(A) state sponsored
workmen's compensation reinsurance organizations established
before June 1, '96
...Code Sec. 501(c)(27)(B) organizations
(including mutual insurance companies) providing worker's compensation
and related coverage
...Code Sec. 501(c)(26) state sponsored
high-risk health coverage organizations
...Code Sec. 529 qualified state tuition
programs. |
