These are groups that are tax-exempt under Internal Revenue Code Section 501(c)(3) as "public charities" because they are formed to provide "public benefit." Community and private foundations are also part of this group.
There are 29 types of organizations that are tax-exempt under Section 501(c). Nonprofits are further classified by the National Taxonomy of Exempt Entities (NTEE), which breaks down 501(c)(3) groups into 10 major categories and a total of more than 600 different sub-categories.
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