Note:
Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States
Only organizations with this subsection can receive the 501(c)(3) paragraph.
Subsec-CD 50 - IRC 501(e) - Cooperative hospital service organization
Subsec-CD 60 - IRC 501(f) - Cooperative service organization of operating education organization
Subsec-CD 70 - IRC 501(k) - Child Care Center
Subsec-CD 71 - IRC 501(n) - Charitable Risk Pool
Subsec-CD 80 - IRC 521 - Farmers' Cooperative
Subsec-CD 81 - IRC 529 - Qualified state-sponsored tuition Program
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