Nonprofit corporation/Related Articles

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A list of Citizendium articles, and planned articles, about Nonprofit corporation.
See also changes related to Nonprofit corporation, or pages that link to Nonprofit corporation or to this page or whose text contains "Nonprofit corporation".

Parent topics

  • Incorporation: The legal act of creating, establishing or founding a commercial, nonprofit or public corporation. The act is typically facilitated and symbolized by a constitutional document termed the articles of incorporation. [e]
  • Stub Corporation (general): A legal entity that is distinct from its owners and may employ people, buy and sell assets, and lend or borrow money; it is jointly owned by shareholders, who participate in its profits but are not personally liable for its debts. [e]
  • Developing Article Social enterprise: Any organization or program that advances a social mission through entrepreneurial, earned income strategies; the category of social enterprise may, in specific uses, transcend more conventional profit/nonprofit and government/nongovernment distinctions. [e]


  • 501(c)(1): In U.S. tax law, a nonprofit organization created by Congress. [e]
  • 501(c)(2): In U.S. tax law, a non-profit title holding corporation. [e]
  • 501(c)(3): In U.S. tax law, an organization that has been determined to be nonprofit and nonpolitical; contributions to it are tax-deductible; it can engage in research and education but not efforts to affect specific policy or legislation, often a delicate line. [e]
  • 501(c)(4): In U.S. tax law, an organization that has been determined to be nonprofit, but may be political; contributions to it are not tax-deductible; it can engage in research and education, affect specific policy or legislation, but not directly contribute to candidates or campaign for or against them. Their ability to campaign, not coordinated with the candidate, may have been expanded by Citizens United v. Federal Election Commission [e]
  • 501(c)(5): Under U.S. tax law, a nonprofit labor, agricultural or horticultural organization. [e]
  • 501(c)(6): In U.S. tax law, a business association or league; an association or corporation dealing with business concerns, as defined by Section 501 (c) 6 of the IRS Code. In 2015, the number of such associations and leagues was 63,919. [e]
  • 501(c)(7): Under U.S. tax policy, nonprofit social or recreational clubs. [e]
  • 501(c)(8): Under U.S. tax policy, a nonprofit fraternal beneficiary society and association. [e]
  • 501(c)(9): Under U.S. tax law, voluntary employees' beneficiary associations. [e]
  • 501(c)(10): Under U.S. tax law, nonprofit domestic fraternal societies, orders or associations. [e]
  • 501(c)(11): In U.S. tax law, nonprofit teachers retirement funds. [e]
  • 501(c)(12): In U.S. tax law, nonprofit benevolent life insurance associations of "a purely local character". [e]
  • 501(c)(13): In U.S. tax policy, nonprofit cemetery companies or associations are distinguished from private cemeteries under Section 501 (c) 13 of the IRS Code because they are owned and operated by members. In 2015, there were 8,977 such association-connected corporations. [e]
  • 501(c)(15: Under U.S. tax law, mutual insurance companies. [e]
  • 501(c)(17): Under U.S. tax law, supplemental unemployment benefit plans [e]
  • 501(c)(18): Under U.S. tax law, employee funded pension trusts. [e]
  • 501(c)(19): In U.S. tax policy, nonprofit veterans' organizations. [e]
  • 501(c)(20): Under U.S. tax policy, nonprofit legal service organizations. [e]
  • 501(c)(21): Under U.S. tax law, black lung trusts. There are currently 15 such recognized trusts. [e]

Other related topics

  • Developing Article Nonprofit organization: An organization that is institutionalized, private, separate from government, not profit distributing, self-governing and voluntary. [e]
  • Section 527: Political associations and organizations (political parties and interest groups) engaged in political campaigns are governed by a separate section of the IRS code (Section 527) and subject to different rules and reporting requirements. [e]
  • Trust Funds: Add brief definition or description