| |
Applications |
Organizations registered |
| |
Approved |
Denied |
Other 1 |
Total |
2000 |
2001 |
| Section 501(c): |
| (1) |
Corporations organized under act of Congress |
58 |
0 |
5 |
63 |
20 |
48 |
| (2) |
Titleholding corporations |
171 |
0 |
41 |
212 |
7,009 |
6,984 |
| (3) |
Religious, charitable, etc. |
59,909 |
629 |
13,823 |
74,361 |
819,008 2 |
865,096 2 |
| (4) |
Social welfare |
1,471 |
2 |
566 |
2,039 |
137,037 |
136,882 |
| (5) |
Labor, agriculture organizations |
295 |
2 |
64 |
361 |
63,456 |
62,944 |
| (6) |
Business leagues |
1,473 |
8 |
314 |
1,795 |
82,246 |
82,706 |
| (7) |
Social and recreation clubs |
767 |
4 |
475 |
1,246 |
67,246 |
67,289 |
| (8) |
Fraternal beneficiary societies |
19 |
0 |
18 |
37 |
81,980 |
81,112 |
| (9) |
Voluntary employees’ beneficiary associations |
272 |
0 |
86 |
358 |
13,595 |
13,292 |
| (10) |
Domestic fraternal beneficiary societies |
18 |
0 |
30 |
48 |
23,487 |
23,531 |
| (11) |
Teachers’ retirement funds |
0 |
0 |
1 |
1 |
15 |
15 |
| (12) |
Benevolent life-insurance associations |
98 |
1 |
48 |
147 |
6,489 |
6,500 |
| (13) |
Cemetery companies |
191 |
0 |
23 |
214 |
10,132 |
10,269 |
| (14) |
State-chartered credit unions |
32 |
0 |
4 |
36 |
4,320 |
4,409 |
| (15) |
Mutual-insurance companies |
209 |
0 |
10 |
219 |
1,342 |
1,423 |
| (16) |
Corporations to finance crop operations |
1 |
0 |
0 |
1 |
22 |
23 |
| (17) |
Supplemental unemployment benefit trusts |
5 |
0 |
0 |
5 |
501 |
490 |
| (18) |
Employee-funded pension trusts |
0 |
0 |
0 |
0 |
2 |
1 |
| (19) |
War veterans’ organizations |
117 |
0 |
47 |
164 |
35,249 |
35,263 |
| (21) |
Black-lung trusts |
0 |
0 |
0 |
0 |
28 |
28 |
| (22) |
Multi-employer pension plans |
0 |
0 |
0 |
0 |
0 |
0 |
| (23) |
Veterans’ associations founded prior to 1880 |
0 |
0 |
0 |
0 |
2 |
2 |
| (24) |
Trusts described in section 4049 of ERISA |
0 |
0 |
0 |
0 |
1 |
1 |
| (25) |
Holding companies for pensions, etc. |
265 |
0 |
8 |
273 |
1,192 |
1,236 |
| (26) |
State-sponsored high-risk health-insurance organizations |
0 |
0 |
0 |
0 |
9 |
9 |
| (27) |
State-sponsored workers’ compensation reinsurance organizations |
2 |
0 |
0 |
2 |
7 |
5 |
| Total |
65,373 |
646 |
15,563 |
81,582 |
1,354,395 |
1,399,558 |
Note: Section 501(c)(20), which was formerly used to classify legal-service organizations, has been abolished.
1. Includes cases in which organizations withdrew the applications or failed to furnish required information.
2. All Section 501(c)(3) organizations are not included because certain organizations (such as churches, integrated auxiliaries, subordinate units, and conventions or associations of churches) need not apply for recognition of tax exemption unless they desire a ruling. |
| SOURCE: Internal Revenue Service |
ALSO SEE:
Tax-Exempt Organizations Registered With the IRS
Copyright © 2002 The Chronicle of Philanthropy
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