| Applications | Organizations registered | ||||||
|---|---|---|---|---|---|---|---|
| Approved | Denied | Other* | Total | 2008 | 2009 | ||
| Section 501(c)(1) | Corporations organized under act of Congress | 0 | 0 | 6 | 6 | 142 | 162 |
| Section 501(c)(2) | Titleholding corporations | 95 | 0 | 42 | 137 | 7,131 | 7,170 |
| Section 501(c)(3) | Religious, charitable, etc.† | 42,484 | 472 | 27,667 | 70,623 | 1,186,915 | 1,238,201 |
| Section 501(c)(4) | Social-welfare organizations | 1,245 | 3 | 674 | 1,922 | 135,494 | 137,276 |
| Section 501(c)(5) | Labor, agriculture organizations | 271 | 0 | 331 | 602 | 60,291 | 62,462 |
| Section 501(c)(6) | Business leagues | 1,342 | — | — | 1,960 | 89,409 | 90,908 |
| Section 501(c)(7) | Social and recreation clubs | 667 | — | — | 1,115 | 73,173 | 76,243 |
| Section 501(c)(8) | Fraternal beneficiary societies | 4 | 0 | 12 | 16 | 63,194 | 63,097 |
| Section 501(c)(9) | Voluntary employees' beneficiary associations | 195 | — | — | 257 | 11,996 | 11,867 |
| Section 501(c)(10) | Domestic fraternal beneficiary societies | 21 | 0 | 24 | 45 | 20,964 | 21,279 |
| Section 501(c)(12) | Benevolent life-insurance associations | 49 | 0 | 26 | 75 | 6,836 | 6,878 |
| Section 501(c)(13) | Cemetery companies | 158 | 0 | 51 | 209 | 11,401 | 11,720 |
| Section 501(c)(14) | State-chartered credit unions | — | — | — | — | 3,532 | 3,443 |
| Section 501(c)(15) | Mutual-insurance companies | 3 | — | — | 6 | 2,005 | 1,915 |
| Section 501(c)(17) | Supplemental unemployment-benefit trusts | — | 0 | — | 6 | 434 | 424 |
| Section 501(c)(19) | War veterans' organizations | 92 | 0 | 83 | 175 | 36,306 | 37,878 |
| Section 501(c)(25) | Holding companies for pensions, etc. | 57 | 0 | 5 | 62 | 1,239 | 1,171 |
| Other 501(c) subsections | — | — | — | — | 105 | 135 | |
| Total | 46,686 | 480 | 30,054 | 77,220 | 1,710,567 | 1,772,229 | |
| — Internal Revenue Service did not disclose figures to avoid identifying specific organizations. However, data are included in the appropriate totals. | |||||||
| * Includes cases in which organizations withdrew the applications or failed to furnish required information. | |||||||
| † 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 | |||||||
March 21, 2010
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