501(c)(3) organization

A 501(c)(3) organization is a non-profit organization^[1] based in the United States^[2] who doesn't have to pay taxes because it falls under Section 501(c)(3) of the United States code.^[3]

Entities that are formed and run solely for religious, charitable, scientific, literary, or educational purposes, for public safety testing, to promote amateur sports competition on a national or international level, or to stop cruelty to children or animals are exempt from taxes under Section 501(c)(3).

Additionally, any non-incorporated communal chest, fund, cooperating association, or foundation established and run specifically for such purposes is included under the 501(c)(3) exemption. Supporting groups are also available; these are frequently abbreviated as "Friends of" groups.