Section 501(c)(3) of the Internal Revenue Code is only one of nearly three dozen Code sections that provide for tax-exempt status for certain organizations. The IRS has an good chart, located at this link, summarizing those other sections and organizations. At the same time, there are numerous sub-categories of 501(c)(3) organizations. The purpose of this post is to supplement the IRS's chart with a list of distinct tax-exempt entities that fall under 501(c)(3). The organizations described below apply for tax-exempt status with IRS Form 1023 and can receive contributions which are tax-deductible to the donor:
| Code Sections | Description |
| 509(a) | All 501(c)(3) organizations are private nonoperating foundations unless described in another line on this chart |
| 509(a)(1) and 170(b)(1)(A)(i) |
A church or a convention or association of churches |
| 509(a)(1) and 170(b)(1)(A)(ii) |
A school, meaning an educational organization with regular faculty, curriculum, and enrolled body students in attendance |
| 509(a)(1) and 170(b)(1)(A)(iii) |
A hospital providing medical or hospital care, medical education or medical research |
| 509(a)(1) and 170(b)(1)(A)(iv) |
An organization operated for the benefit of a college or university that is owned or operated by a governmental unit |
| 509(a)(1) and 170(b)(1)(A)(v) |
Certain governmental units |
| 509(a)(1) and 170(b)(1)(A)(vi) |
An organization that receives a substantial part of its financial support in the form of contributions from publicly supported organizations, from a governmental unit, or from the general public |
| 509(a)(2) | An organization that normally receives not more than one-third of its financial support from gross investment income and receives more than one-third of its financial support from contributions, membership fees, and gross receipts from activities related to its exempt functions |
| 509(a)(3)(B)(i) | Type I supporting organization, which must be operated, supervised, or controlled by one or more 509(a)(1) or (2) organizations |
| 509(a)(3)(B)(ii) | Type II supporting organization, which must be supervised or controlled in connection with one or more 509(a)(1) or (2) organizations |
| 509(a)(3)(B)(iii) | Type III supporting organization, which must be operated in connection with one or more 509(a)(1) or (2) organizations |
| 509(a)(4) | An organization which is organized and operated exclusively for testing for public safety |
| 170(b)(1)(A)(vii) and 170(b)(1)(F)(i) |
A private operating foundation |
| 170(b)(1)(A)(vii) and 170(b)(1)(F)(ii) |
A private nonoperating conduit foundation |
| 170(b)(1)(A)(vii) and 170(b)(1)(F)(iii) |
A common fund foundation |
