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A 501(c) organization, also known colloquially as a 501(c), is a tax-exempt nonprofit organization in the United States. Section 501(c) of the United States Internal Revenue Code () provides that 29 types of nonprofit organizations are exempt from some federal income taxes. Sections 503 through 505 set out the requirements for attaining such exemptions. Many states refer to Section 501(c) for definitions of organizations exempt from state taxation as well. 501(c) organizations can receive unlimited contributions from individuals, corporations, and unions. The most common type of tax-exempt nonprofit organization falls under category 501(c)(3), whereby a nonprofit organization is exempt from federal income tax if its activities have the following purposes: charitable, religious, educational, scientific, literary, testing for public safety, fostering amateur sports competition, or preventing cruelty to children or animals. The 501(c)(4) and 501(c)(6) categories are for politically active nonprofits, which have become increasingly important since the 2004 presidential election. ==Types== According to the IRS Publication 557†, in the ''Organization Reference Chart'' section, the following is an exact list of 501(c) organization types and their corresponding descriptions.〔IRS, Publication 557 "Tax-Exempt Status For Your Organization", pp. 65–66, (Rev. June 2008), Cat. No 46573C. (IRS.gov ), Retrieved 1/27/2009.〕 * 501(c)(1) — Corporations Organized Under Act of Congress (including Federal Credit Unions) * 501(c)(2) — Title Holding Corporation for Exempt Organization * 501(c)(3) — Religious, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to Foster National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals Organizations * 501(c)(4) — Civic Leagues, Social Welfare Organizations, and Local Associations of Employees * 501(c)(5) — Labor, Agricultural and Horticultural Organizations * 501(c)(6) — Business Leagues, Chambers of Commerce, Real Estate Boards, etc. * 501(c)(7) — Social and Recreational Clubs * 501(c)(8) — Fraternal Beneficiary Societies and Associations * 501(c)(9) — Voluntary Employee Beneficiary Associations * 501(c)(10) — Domestic Fraternal Societies and Associations * 501(c)(11) — Teachers' Retirement Fund Associations * 501(c)(12) — Benevolent Life Insurance Associations, Mutual Ditch or Irrigation Companies, Mutual or Cooperative Telephone Companies, etc. * 501(c)(13) — Cemetery Companies * 501(c)(14) — State-Chartered Credit Unions, Mutual Reserve Funds * 501(c)(15) — Mutual Insurance Companies or Associations * 501(c)(16) — Cooperative Organizations to Finance Crop Operations * 501(c)(17) — Supplemental Unemployment Benefit Trusts * 501(c)(18) — Employee Funded Pension Trust (created before June 25, 1959) * 501(c)(19) — Post or Organization of Past or Present Members of the Armed Forces * 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 Organization (created before 1880) * 501(c)(24) — Section 4049 ERISA Trusts * 501(c)(25) — Title Holding Corporations or Trusts with Multiple Parents * 501(c)(26) — State-Sponsored Organization Providing Health Coverage for High-Risk Individuals * 501(c)(27) — State-Sponsored Workers' Compensation Reinsurance Organization * 501(c)(28) — National Railroad Retirement Investment Trust * 501(c)(29) — Qualified Nonprofit Health Insurance Issuers (Created in section 1322(h)(1) of the Affordable Care Act)〔("New Guidance for IRC 501(c)(29) Qualified Nonprofit Health Insurance Issuers" )〕 † 501(c)(20) and 501(c)(24) organization types receive little mention in IRS Publication 557 and are not included in its ''Organization Reference Chart''. 501(c)(20) organizations are no longer tax-exempt under Section 501(c)(20) after June 30, 1992, but they may request to become exempt under Section 501(c)(9) effective July 1, 1992.〔(【引用サイトリンク】page= 60 )〕 501(c)(24) organizations are described as Section 4049 ERISA Trusts; Section 4049 of ERISA has been repealed. Certain day care centers may qualify as tax-exempt under Section 501(k).〔Wikisource:United States Code/Title 26/Chapter 1/Subchapter F/Part I/Section 501#k〕〔(【引用サイトリンク】work= Internal Revenue Service )〕 The day care center must provide child care away from their homes.〔 At least 85 percent of the children served must be cared for while their parent or guardian is either employed, seeking employment, or a full-time student. Most of the day care center's funding must come from fees received for day care services.〔 The day care center must also provide child care services to the general public.〔 The tax exemption for certain day care centers was part of the Deficit Reduction Act of 1984.〔 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「501(c) organization」の詳細全文を読む スポンサード リンク
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