501(c)(3)
A 501(c)(3) organization is a tax-exempt nonprofit organization in the United States that is recognized under Section 501(c)(3) of the Internal Revenue Code. These organizations are established for religious, charitable, scientific, literary, or educational purposes, and donations made to them are typically tax-deductible for the donor.
Examples of 501(c)(3) organizations include:
- American Red Cross
- World Wildlife Fund
- Habitat for Humanity
Notable cases include:
- National Federation of the Blind v. United States (2016) – addressed issues of tax-exempt status for organizations advocating for the disabled.
- Bob Jones University v. United States (1983) – a Supreme Court case that upheld the revocation of a university’s 501(c)(3) status due to discriminatory practices.