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ogTable 21 -- Tax-Exempt Organization and Other Entity Applications or Disposals, by Type of Organization;
3and Internal Revenue Code Section, Fiscal Year 2000





Type of organization,
Total applicationsApprovedDenied Other [1]%Internal Revenue Code section
"or disposals



~ 
!�?~ !@~ !@~ @
#

#
#
#
#;-3Tax-exempt organizations and other entities, total 
.01鬇% �-�

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 ' j餈% �$��
 ' ~@% �$��
 '-虭% �$��
: %2 (1) Corporations organized under act of Congress
(@% � �D鍉 (~ (~ (@(% (2) Title-holding corporations
(k@%��D鍉 (燿@~ (~ (€I@B%: (3) Religious, charitable, and similar organizations [2]
(`2駺%��D鍉 (犐鞞~ (€|@~ (€埳@* %" (4) Social welfare organizations
(% � �D鍉 (D欯~ ("@~ (p傽.%& (5) Labor, agriculture organizations
(P丂%��D鍉 (@}@~ ,~ (€U@% (6) Business leagues
(臒@%��D鍉 (貧@~ ( @~ (0s@)%! (7) Social and recreation clubs
(臈@%��D鍉 (岪~ ( @~ (H侤-%% (8) Fraternal beneficiary societies
(=@%��D鍉 (3@~ (~ ($@;%3 (9) Voluntary employees' beneficiary associations
(€y@%��D鍉 (v@~ (~ (€K@6%.(10) Domestic fraternal beneficiary societies
(€L@%��D鍉 (:@~ (~ (?@(% (11) Teachers' retirement funds
(�?%��D鍉 (�?~ (~ (4%,(12) Benevolent life insurance associations
(a@%��D鍉 (€Y@~ (�?~ (€@@ %(13) Cemetery companies
(o@%��D鍉 (`k@~ (~ (=@+%#(14) State-chartered credit unions
(@%��D鍉 (@~ (~ ((% (15) Mutual insurance companies
(€d@%��D鍉 * d@~ (~ (@5%-(16) Corporations to finance crop operations
(%��D鍉 (~ (~ (6%.(17) Supplemental unemployment benefit trusts
(,@%��D鍉 (*@~ (~ (�?,%$(18) Employee-funded pension trusts
(%��D鍉 (~ (~ ()%!(19) War veterans' organizations
(g@%��D鍉 (燼@~ (~ (€E@%(21) Black Lung trusts
(%��D鍉 *~ (~ (*%"(22) Multi-employer pension plans
(%��D鍉 (~ (~ (:%2(23) Veteran's associations founded prior to 1880
(%��D鍉 (~ (~ ( �|
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M %E(24) Trusts described in Section 4049 of Employee Retirement Income 
(% � �D鍉 (~ (~ (/!%' Security Act of 1974 (ERISA)
!
(
!(
!(
!(6"%.(25) Holding companies for pensions and other"
(續@%"�"�D鍉 "(鄉@~ "(~ "(@F#%>(26) State-sponsored high-risk health insurance organizations#
(%#�#�D鍉 #(~ #(~ #(M$/E(27) State-sponsored workers' compensation reinsurance organizations$
0%$�$�D鍉 $0~ $0~ $0
%$
%
)
%)
%)
%)>&&6Section 501 (d) Religious and apostolic organizations&
)@%&�&�D鍉 &)@~ &)~ &)B'&:Section 501 (e) Cooperative hospital service organizations'
)%'�'�D鍉 ')~ ')~ ')a(&YSection 501 (f) Cooperative service organizations of operating educational organizations(
)%(�(�D鍉 (+~ (+~ ()
(/)&'Section 501 (n) Charitable risk pools )
)%)�)�D鍉 ))~ ))~ )))*&!Section 521 Farmers' cooperatives*
)€F@%*�*�D鍉 *)<@~ *)~ *)1@?+17Section 529 Qualified State-sponsored tuition programs +
2%+�+�D鍉 +2~ +2~ +2
,$
,
)
,)
,)
,)'-1Nonexempt charitable trusts [3]-
2@%-�-�D鍉 -2~ -2~ -2@�.3�[1] Includes applications withdrawn by the organization; applications which failed to provide the required information; incomplete applications; IRS refusals to rule on applications;
.

.
.
.j/3bapplications forwarded to other than the IRS National Office; IRS correction disposals; and other.)03![2] Includes private foundations.�13�[3] These organizations are not tax-exempt, but are taxable entities for which the IRS tax-exempt organization function has program responsibility.A239NOTE: Detail may not add to totals because of rounding. y33qSOURCE: 2000 IRS Data Book, Publication 55b. Also Tax Exempt and Government Entities, Exempt Organizations T:EO.=
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