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(2) Title-holding corporations# (4) Social welfare organizations* (5) Labor and agriculture organizations (6) Business leagues" (7) Social and recreation clubs& (8) Fraternal beneficiary societies4 (9) Voluntary employees beneficiary associations.(10) Domestic fraternal beneficiary societies,(12) Benevolent life insurance associations(13) Cemetery companies#(14) State-chartered credit unions (15) Mutual insurance companies7(25) Holding companies for pensions and other entitiesBSOURCE: Tax Exempt and Government Entities, Exempt Organizations.#Section 501(c) by subsection, total; (3) Religious, charitable, and similar organizations [1]Other 501(c) subsections [2](19) Veterans organizations#Section 527 Political organizations3Section 501(d) Religious and apostolic associations5Nonexempt charitable trusts and split-interest trustsVTax-exempt organizations, nonexempt charitable trusts and split-interest trusts, total3(17) Supplemental unemployment compensation trustsNumber of organizationswTable 25. Tax-Exempt Organizations, Nonexempt Charitable Trusts, and Nonexempt Split-Interest Trusts, Fiscal Year 2014)[2]� Includes teachers retirement funds (section 501(c)(11)); corporations to finance crop operations (section 501(c)(16)); employee-funded pension trusts (section 501(c)(18)); black lung trusts (section 501(c)(21)); veterans associations founded prior to 1880 (section 501(c)(23)); trusts described in section 4049 of the Employee Retirement Income Security Act of 1974 (ERISA) (section 501(c)(24)); State-sponsored high-risk health insurance organizations (section 501(c)(26)); State-sponsored workers compensation reinsurance organizations (section 501(c)(27)); the National Railroad Retirement Investment Trust (section 501(c)(28)); and qualified health insurance issuers (section 501(c)(29)). Tax-exempt status for legal services organizations (section 501(c)(20)) was revoked effective June 20, 1992.�[1] Includes private foundations. Not all organizations described in section 501(c)(3) must apply for recognition of tax-exempt status, including churches, interchurch organizations of local units of a church, integrated auxiliaries of a church, conventions or associations of churches, and organizations (other than private foundations as described in section 509(a)) that have normal gross receipts in each taxable year of not more than $5,000. In addition, organizations may be recognized as tax exempt under section 501(c)(3) without filing an application if they are included in a group exemption letter given to an affiliated parent organization.%NOTE: Information from tax-exempt organization returns is available to the public. Therefore, data in this table are not subject to IRS disclosure regulations. However, information on closures of applications for tax-exempt status (reported in Table 24) are subject to disclosure regulations.ewww.irs.gov/pub/irs-soi/TaxExemptOrgNonexemptCharitableTrustsNonexemptSplitInterestTrusts20150911.xls� Special Notice: The 501(c) (4) data line item in the 2014 IRS Data Book Table 25, Tax-Exempt Organizations, Nonexempt Charitable Trusts, and Nonexempt Split-Interest Trusts overstates the number of social welfare organizations. This overestimate is due to a processing change that occurred in FY2014. The overestimated number includes: 1) organizations with tax-exempt status under the IRC, and 2) organizations that had applied for an employer identification number (EIN) as an exempt organization (EO), but had not yet filed the appropriate form to obtain tax-exempt status. Organizations file Form 1023 to apply for recognition of exemption from Federal income tax under IRC section 501(c) (3), and Form 1024 to apply for recognition of exemption from Federal income tax under IRC section 501(a). IRS Tax Exempt and Government Entities, Exempt Organizations has updated the methodology that will be used to create Table 25 for FY2015. Table 25 will now only include organizations that have filed the appropriate application for, and have been recognized as, exempt by the IRS, as well as organizations that are exempt by virtue of a tax treaty. Accordingly, the subheading Section 501(c) by subsection, total, will be revised to Recognized Section 501(c) by subsection, total. For information purposes, Exempt Organizations has created a table giving the breakdowns for Recognized Section 501(c) by subsection, total, as of 9/11/2015 using this new methodology. This table can be found at this link: �"�.�/[�1 W3�cc��B�� g2�蓘媖 d褚MbP?_*+�€%��&�?'�?(�?)�?M~Lexmark Universal v2 XL��C�€� od��Letter,��DINU"��F��SMTJ�Lexmark Universal v2 XLInputBinFORMSOURCERESDLLUniresDLLPaperSizeLETTEROrientationPORTRAITMediaTypeAUTOResolutionLxk600dpiColorModeColorPrintInBWOFFJobColorSaverAUTOJobEnhanceFineLinesAUTOJobPixelBoostUSEPRINTERPageRotate180OFFCollateONMirrorOFFReverseOrderPrintingStandardPageScalingACTUALSIZEPagePosterEnabledOFFPagePoster1PagePosterCropMarksOFFJobNUpPresentationDirectionRightBottomJobDuplexSupportUSEPRINTERDuplexNONEOutputBinUSEPRINTERJobStapleAllDocumentsUSEPRINTERJobJobOffsetUSEPRINTERTrueTypeFormatOUTLINE�KMXL-ArialHF-ArialHFUseSameSize,,,,,�"dXX�&�U}跠G}� G}$ G�A �B��C��C��B��B��B��B��B ��B ��B��B��B ��B��B��B��B��B��B��B��B�@��C��C��C�@�@�@@0@�� VV� I� L� K~ M�.i� D~ N籣J� E~ O 咢� E~ O惒@� E~ O�;D� E~ OH#A� E~ O嗳鏎� E~ Oю@� E~ O`i隌� E~ O燬鏎� E~ O@� E ~ O€櫺@� E ~ O岬@� E~ OA聾� E~ O,� E ~ O8婡� E~ O€[@� E~ O繧這� E~ Ox堾� F~ O€[@B� H~ P纊@� H~ P€跑@� Q~ R悘兀B� TT� UU� UU� UU� UU� SS�B�X&&&��鹞�p鸲�( � �饅� �n s餈��?€��Text Box 1��]n`��饅� �o s餈��?€��Text Box 4��]o`��饅� �p s餈��?€��Text Box 4��]p`>�@}��A �:�7��猩陏�寕�K�fwww.irs.gov/pub/irs-soi/TaxExemptOrgNonexemptCharitableTrustsNonexemptSplitInterestTrusts20150911.xls嗌陏�寕�K��http://www.irs.gov/pub/irs-soi/TaxExemptOrgNonexemptCharitableTrustsNonexemptSplitInterestTrusts20150911.xlsyX侓;H�,俔膮'cカ� Sheet1gg��G �鄥燆鵒h珣+'迟0�HPd|�� cxmoul00Clay MoultonMicrosoft Excel@€X幍镄@\k朗@€伬�鹦�胀諟.摋+,D胀諟.摋+,X PX|�� Internal Revenue Service Table 25'Table 25'!Print_AreaWorksheets Named Rangesx@��V_PID_HLINKS_NewReviewCycle ob体育 name2009 Table TitleOkay to Print date�AMMmhttp://www.irs.gov/pub/irs-soi/TaxExemptOrgNonexemptCharitableTrustsNonexemptSplitInterestTrusts20150911.xls\Table 25. 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