The term 501(c) refers to an American tax-exempt, nonprofit corporation or association. Section 501(c) of the United States Internal Revenue Code (26 U.S.C. § 501(c)), states 28 types of nonprofit organizations that are exempt from some federal income taxes.

Section 501(c)3 includes the following types of organizations: 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.

Obtaining status

Most United States organizations acquire 501(c)3 tax exemption by filing IRS Form 1023.

More information

• IRS.gov
• Wikipedia 501(c)

The Appropedia Foundation

The Appropedia Foundation is a registered 501(c)3 non-profit. See more at Appropedia:About#The Foundation.