The following list is a comprehensive list such organizations which are free from paying tax. This does not discuss any of the limitations upon the activities of such tax exempt organizations, which in many cases are considerable. Also, some organizations of the types listed may not qualify for non-exempt status for various reasons specified in the Internal Revenue Code or regulations, or common law as determined by the Courts.

  • Certain corporations organized under an Act of Congress
  • Certain corporations organized and operated exclusively for:
    • Religious purposes
    • Charitable purposes
    • Scientific purposes
    • Purposes of testing for public safety
    • Literary purposes
    • Educational purposes
    • Artistic purposes
    • Health care and public health
    • Fostering national or international amateur sports competition
    • Fostering national or international amateur sports competition
  • Civic leagues or organizations not organized for profit but operated exclusively for the promotion of social welfare
  • Local associations of employees, the membership of which is limited to the employees of a designated person or persons in a particular municipality, and the net earnings of which are devoted exclusively to charitable, educational, or recreational purposes
  • Labor organizations
  • Agricultural or horticultural organizations
  • Business leagues
  • Chambers of commerce
  • Real-estate boards
  • Boards of trade
  • Professional football leagues
  • Clubs organized for pleasure, recreation, and other non-profitable purposes
  • Certain fraternal beneficiary societies, orders, or associations
  • Voluntary employees’ beneficiary associations providing for the payment of life, sick, accident, or other benefits to the members of such association or their dependents or designated beneficiaries
  • Teachers’ retirement fund associations of a purely local
  • Certain benevolent life insurance associations of a purely local character
  • Cemetery companies owned and operated exclusively for the benefit of their members or which are not operated for profit
  • Corporations chartered solely for the purpose of the disposal of bodies by burial or cremation which are not permitted by their charter to engage in any business not necessarily incident to that purpose
  • Credit unions without capital stock organized and operated for mutual purposes and without profit
  • Insurance companies or associations other than life if the net written premiums for the taxable year do not exceed $350,000
  • Corporations organized by certain association for the purpose of financing the ordinary crop operations of such associations
  • A trust or trusts forming part of a plan providing for the payment of supplemental unemployment compensation benefits
  • A post or organization of past or present members of the Armed Forces of the United States, or an auxiliary unit or society of, or a trust or foundation for, any such post or organization
  • Legal services corporations
  • Trusts for the purpose of satisfying liability for claims under Black Lung Acts
  • Multi-employer trusts created to pay any amount described in section 4223(c) or (h) of the Employee Retirement Income Security Act of 1974
  • Corporations or trusts organized for the exclusive purposes of acquiring and holding title to real property for the benefit of a qualified pension, profit sharing, or stock bonus plan

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