501(c) adalah ketentuan dari Peraturan Dinas Perpajakan Pemerintahan Federal Amerika Serikat bab 26 pasal 501(c),^[1] 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^[2]

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

• American Red Cross
• Goodwill Industries
• Habitat for Humanity
• Salvation Army
• United Way

• AARP
• Democratic Leadership Council
• League of Conservation Voters
• MoveOn.org
• National Rifle Association

• Seek confirmation from the IRS of whether a 501(c)(3) exemption is in place
• IRS list of charities eligible to receive deductible contributions Diarsipkan 2007-05-05 di Wayback Machine. search or download
• Look up funds in a 501(c)(3) Diarsipkan 2013-05-23 di Wayback Machine. (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 Diarsipkan 2009-04-26 di Wayback Machine.
• Historical data regarding the number of 501(c) organizations in the U.S. Diarsipkan 2009-03-02 di Wayback Machine.
• IRS Publication 557, which governs 501(c) organizations