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'''''501(c)''''' adalah ketentuan dari Peraturan Dinas Perpajakan Pemerintahan Federal Amerika Serikat bab 26 pasal 501(c)<ref>[http://www4.law.cornell.edu/uscode/uscode26/usc_sup_01_26.html US CODE: Title 26,TITLE 26—INTERNAL REVENUE CODE]</ref>, 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]]<ref>[http://www.irs.gov/ Internal Revenue Service]</ref>
== Jenis ==
Jenis-2 501(c) adalah;
* 501(c)(1) — Corporations organized under acts of Congress such as [[Federal Credit Union Act|Federal Credit Unions]]
* 501(c)(2) — Title holding corporations for exempt organizations
* [[#501(c)(3)|501(c)(3)]] — Various charitable, non-profit, religious, and educational organizations (see below)
* [[#501(c)(4)|501(c)(4)]] — Various not-for-profit organizations (see below)
* 501(c)(5) — Labor Unions and Agriculture
* [[#501(c)(6)|501(c)(6)]] — Business league and chamber of commerce organizations (see below)
* [[#501(c)(7)|501(c)(7)]] — Recreational club organizations
* 501(c)(8) — Fraternal beneficiary societies
* 501(c)(9) — [[Voluntary Employee Beneficiary Association]]s
* [[#501(c)(10)|501(c)(10)]] — [[Fraternal and service organizations|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 union]]s
* 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) — [[List of veterans' organizations|Veterans' organizations]]
* 501(c)(20) — Group legal services plan organizations
* 501(c)(21) — [[Pneumoconiosis|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
=== Contoh:organisasi menurut pasal 501(c)'''(3)''' ===
* [[American Red Cross]]
* [[Goodwill Industries]]
* [[Habitat for Humanity]]
* [[Salvation Army]]
* [[United Way of America|United Way]]
=== Contoh: organisasi menurut pasal 501(c)'''(4)''' ===
* [[AARP]]
* [[Democratic Leadership Council]]
* [[League of Conservation Voters]]
* [[MoveOn.org]]
* [[National Rifle Association]]
== Referensi ==
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