A 501c3 organization is a nonprofit organization that is exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code. 501(c)(3) organizations are typically organized and operated for religious, charitable, scientific, literary, or educational purposes.

• Must be organized and operated exclusively for one or more of the following purposes:
  • Religious
  • Charitable
  • Scientific
  • Literary
  • Educational
  • To foster national or international amateur sports competition
  • To prevent cruelty to children or animals
• Must not be organized or operated for the benefit of private interests:
  • No part of the net earnings of the organization may inure to the benefit of any private shareholder or individual.
  • The organization may not be a political organization.