| IRS BUSINESS MASTER FILE 501(C)(3) |
| 170(B)(1)(a)(i) | Church |
| 170(B)(1)(a)(ii) | School |
| 170(B)(1)(a)(iii) | Hospital or medical research organization |
| 170(B)(1)(a)(iv) | Organization which operates for benefit of college or university and is owned or operated by a governmental unit |
| 170(B)(1)(a)(v) | Governmental unit |
| 170(B)(1)(a)(vi) | Organization which receives a substantial part of its support from a governmental unit or the general public |
| 4940(D)(2) | Private operating foundation exempt from paying excise taxes or investment income |
| 4942(J)(3) | Private operating foundation (other) |
| 509(A) | Private non-operating foundation |
| 509(A)(2) | Organization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes. |
| 509(A)(3) | Organizations operated solely for the benefit of and in conjunction with organizations described in the previous seven items. |
| 509(a)(3) P Type I |
| 509(a)(3) P Type II |
| 509(a)(3) P Type III functionally integrated |
| 509(a)(3) P Type III not functionally integrated |
| 509(A)(4) | Organization organized and operated to test for public safety |
| |
| IRS Business Master File Non:501(C)(3) |
| 82 | IRC 527 Political Organization |
| 521 | Farmer's Cooperative |
| 529 | Qualified State-Sponsored Tuition Program |
| 1381(a)(2) | Taxable Farmer's Cooperative |
| 4947(a)(1) | Non-exempt charitable trust (Public Charity) |
| 4947(a)(1) | Non-exempt charitable trust (Trust treated as Private Foundation) |
| 4947(a)(2) | Non-exempt charitable trust (Split Interest) |
| 501(c)(1) | Corporations Organized under Act of Congress (including Federal Credit Unions)','501(c)(1) |
| 501(c)(2) | Title-Holding Corporations for Single Parents |
| 501(c)(4) | Civic Leagues and Social Welfare Organizations |
| 501(c)(5) | Labor, Agricultural, and Horticultural Organizations |
| 501(c)(6) | Business Leagues, Etc. |
| 501(c)(7) | Social and Recreation Clubs |
| 501(c)(8) | Fraternal Beneficiary Societies |
| 501(c)(9) | Voluntary Employees' Beneficiary Associations |
| 501(c)(10) | Domestic Fraternal 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 and Other Mutual Financial Organizations |
| 501(c)(15) | Mutual insurance companies |
| 501(c)(16) | Corporations organized to finance crop operations |
| 501(c)(17) | Supplemental Unemployment Benefit Trusts |
| 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)(24) | Trusts as described in section 4049 of the Employee Retirement Income Security Act of 1974 (as in effect on the date of the enactment of the Single-Employer Pension Plan Amendments Act of 1986). |
| 501(c)(25) | Title-Holding Corporations or Trusts for Multiple Parents |
| 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 |
| 501(d) | Apostolic and religious organization |
| 501(e) | Cooperative hospital service organization |
| 501(f) | Cooperative service organizations of operating education organizations |
| 501(k) | Child care under 501(k) |
| 501(n) | Charitable Risk Pool |
| | |
| National Center for Education Statistics |
NCES Private
School | Private elementary and secondary schools as listed by the U.S. Department of Education's National Center For Education Statistics (NCES). |
NCES Public
School | Public elementary and secondary schools as listed by the U.S. Department of Education's National Center For Education Statistics (NCES). |
NCES School
District | Public school districts as listed by the U.S. Department of Education's National Center For Education Statistics (NCES). |
| | |
| Charity Commission |
Charities in
England and
Wales | The Charity Commission for England and Wales maintains the Register of
Charities, which contains details of charities in England and Wales. |
| | |
| Canadian Registered Charities |
| Canadian Registered Charities | Organization designated as a charitable organization the CRA's Charities Directorate |
| Private Foundation | Organization designated as a private foundation by the CRA's Charities Directorate |
| Public Foundation | Organization designated as a public foundation by the CRA's Charities Directorate |
| | |
| Australian Business Register
|
| DGR funds, authorities and institutions | An entity that is only a deductible gift recipient (DGR) in relation to a fund, authority or institution it operates. In this instance, only gifts to the fund, authority or institution are tax deductible. |
| DGR endorsed entities | A deductible gift recipient (DGR) is an entity or fund that can receive tax deductible gifts in its own right. |
