501(c)(3) organization

A 501(c)(3) organization is a United States corporation, trust, unincorporated association, or other type of organization exempt from federal income tax under section 501(c)(3) of Title 26 of the United States Code. It is one of the 29 types of 501(c) nonprofit organizations in the U.S. 501(c)(3) tax-exemptions apply to entities that are organized and operated exclusively for religious, charitable, scientific, literary or educational purposes, for testing for public safety, to foster national or international amateur sports competition, or for the prevention of cruelty to children or animals. 501(c)(3) exemption applies also for any non-incorporated community chest, fund, cooperating association or foundation organized and operated exclusively for those purposes.

Extends: [501(c)(3) organizations](https://wikipedia.org.ai/501(c)(3) organizations), [Internal Revenue Code](https://wikipedia.org.ai/Internal Revenue Code), [Non-profit organizations based in the United States](https://wikipedia.org.ai/Non-profit organizations based in the United States), [Taxation in the United States](https://wikipedia.org.ai/Taxation in the United States), [Charity law](https://wikipedia.org.ai/Charity law)