SOI Tax Stats - Charities & Other Tax-Exempt Organizations Study Metadata
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The Exempt Organizations Study
Nonprofit charitable organizations are exempt under Section 501(c)(3) of the Internal Revenue Code. Other tax-exempt organizations covered in this section include those exempt under Sections 501(c)(4) through 501(c)(9). Descriptions of these organizations are below:
| 501(c)(3) | Religious, educational, charitable, scientific, or literary organizations; testing for public safety organizations. Also, organizations preventing cruelty to children or animals, or fostering national or international amateur sports competition |
| 501(c)(4) | Civic leagues, social welfare organizations, and local associations of employees |
| 501(c)(5) | Labor, agriculture, and horticultural organizations |
| 501(c)(6) | Business leagues, chambers of commerce, and real estate boards |
| 501(c)(7) | Social and recreational clubs |
| 501(c)(8) | Fraternal beneficiary societies and associations |
| 501(c)(9) | Voluntary employee beneficiary associations |
Data are compiled from Form 990, Return of Organization Exempt from Income Tax, and Form 990-EZ.
This page provides additional information about data produced in SOI's Charities & Other Tax-Exempt Organizations Study. Please click on a link below to get started.
| • Selected Terms and Concepts | • Current and Prior Revisions of Forms 990 and 990-EZ | • Data Sources and Limitations |
Please visit the Charities & Other Tax-Exempt Organizations Statistics page for data tables, articles, and publicly available microdata.
The IRS Tax Information for Charities and Other Non-Profits page provides additional information concerning exempt organizations.
