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The chart below compares seven federal tax law attributes of five common types of tax-exempt organizations.
| Federal tax law attributes of five common types of tax-exempt organizations | 501(c)(3) | 501(c)(4) | 501(c)(5) | 501(c)(6) | 527 |
|---|---|---|---|---|---|
| Receive tax-deductible charitable contributions | YES | NO | NO | NO | NO |
| Receive contributions or fees deductible as a business expense | YES | YES | YES | YES | NO |
| Substantially related income exempt from federal income tax | YES | YES | YES | YES | YES |
| Investment income exempt from federal income tax | LTD* | YES | YES | YES | NO |
| Engage in legislative advocacy | LTD | YES | YES | YES | LTD |
| Engage in candidate election advocacy | NO | LTD | LTD | LTD | YES |
| Engage in public advocacy not related to legislation or election of candidates | YES | YES | YES | YES | LTD |
*Private foundations are subject to tax on their net investment income.
Interactive training
Learn more about the benefits, limitations and expectations of tax-exempt organizations by attending 10 courses at the online Small to Mid-Size Tax Exempt Organization Workshop.