501(c)

501(c) adalah ketentuan dari Peraturan Dinas Perpajakan Pemerintahan Federal Amerika Serikat bab 26 pasal 501(c), terdapat 28 jenis organisasi non-profit yang diberikan pembebasan pajak penghasilan berdasarkan ketentuan pemerintahan federal Amerika Serikat. bab 503 sampai bab 505 memuat persyaratan pembebasan pajak, ketentuan pembebasan pajak dibeberapa negara bagian bab 501(c) direkomendasikan untuk dipergunakan pembebasan pajak bagi organisasi non-politik

Jenis 
Jenis-2 501(c) adalah;

 501(c)(1) — Corporations organized under acts of Congress such as Federal Credit Unions
 501(c)(2) — Title holding corporations for exempt organizations
 501(c)(3) — Various charitable, non-profit, religious, and educational organizations (see below)
 501(c)(4) — Various not-for-profit organizations (see below)
 501(c)(5) — Labor Unions and Agriculture
 501(c)(6) — Business league and chamber of commerce organizations (see below)
 501(c)(7) — Recreational club organizations
 501(c)(8) — Fraternal beneficiary societies
 501(c)(9) — Voluntary Employee Beneficiary Associations
 501(c)(10) — Fraternal lodge societies
 501(c)(11) — Teachers' retirement fund associations
 501(c)(12) — Local Benevolent Life Insurance Associations, Mutual Irrigation and Telephone Companies and like organizations
 501(c)(13) — Cemetery companies
 501(c)(14) — Credit unions
 501(c)(15) — Mutual insurance companies
 501(c)(16) — Corporations organized to finance crop operations
 501(c)(17) — Employees' associations
 501(c)(18) — Employee-funded pension trusts created before June 25 1959
 501(c)(19) — Veterans' organizations
 501(c)(20) — Group legal services plan organizations
 501(c)(21) — Black lung benefit trusts
 501(c)(22) — Withdrawal liability payment fund
 501(c)(23) — Veterans' organizations created before 1880
 501(c)(25) — Title-holding corporations for qualified exempt organizations
 501(c)(26) — State-sponsored high-risk health coverage organizations
 501(c)(27) — State-sponsored workers' compensation reinsurance organizations
 501(c)(28) — National railroad retirement investment trust

Contoh:organisasi menurut pasal 501(c)(3) 
 American Red Cross
 Goodwill Industries
 Habitat for Humanity
 Salvation Army
 United Way

Contoh: organisasi menurut pasal 501(c)(4) 
 AARP
 Democratic Leadership Council
 League of Conservation Voters
 MoveOn.org
 National Rifle Association

Referensi

Pranala luar 
 Seek confirmation from the IRS of whether a 501(c)(3) exemption is in place
 IRS list of charities eligible to receive deductible contributions  search or download
 Look up funds in a 501(c)(3)  (990 search)
 Revenue Rulings Lookup
 Internal Revenue Code — Direct link to sections 501 through 505 at the Government Printing Office
 Ask Federal questions About Nonprofits in the United States - no cost 
 Historical data regarding the number of 501(c) organizations in the U.S. 
 IRS Publication 557, which governs 501(c) organizations

Organisasi nirlaba di Amerika Serikat