501(c)(3) is the type of non-profit organization that is dominant in the United States. The term refers to

• Section 501. Exemption from tax on corporations, certain trusts, etc.
• Subsection (c) List of exempt organizations
• Sub-subsection (3) Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition ... , or for the prevention of cruelty to children or animals ...

of the United States Internal Revenue Code that exempts payment of federal income taxes for certain groups and which makes donations to such groups tax deductible for the donors. The Internal Revenue Code is Title 26 of the United States Code.

Section 501(c)(3) is just one of the sections in the Internal Revenue Code which grants tax exemption to non-profit organizations, but it is also the most common one. For this reason, non-profit organizations in general are often referred to as "501(c)(3) organizations" or similar.

See also

• Non-profit organization

External links

• United States Code - Browse the U.S. Code at the Government Printing Office
• Internal Revenue Code - Direct link to sections 501 - 505
• IRS Website