The organization must be organized and operated for the primary purpose. Organizations that incidentally engage in qualifying activities do not meet the primary purpose test.
A religious organization is a nonprofit organization whose primary purpose is to:
- Conduct religious worship (e.g., churches, synagogues, temples, or mosques).
- Support the religious activities of nonprofit organizations whose primary purpose is to conduct religious worship.
- Further the teaching of particular religious faiths or tenets, including religious instruction and the dissemination of religious information.
An educational organization is a nonprofit organization whose primary purpose is the instruction or training of individuals or the instruction of the public. The following are examples of educational organizations:
- An organization (e.g., a primary or secondary school, a college, or a professional or trade school) that has a regularly scheduled curriculum, a regular faculty, and a regularly enrolled body of students in attendance at a place where educational activities are regularly carried on.
- An organization whose activities consist of presenting public discussion groups, forums, panels, lectures, or similar programs, including on radio or television.
- An organization that presents a course of instruction by correspondence or on television or radio.
- Museums, zoos, planetariums, symphony orchestras, and similar organizations.
A scientific organization is a nonprofit organization whose primary purpose is to conduct research in the applied, pure, or natural sciences or to disseminate technical information dealing with the applied, pure, or natural sciences.
A philanthropic (charitable) organization is a nonprofit organization organized and operated to benefit the public. Examples include organizations that relieve the poor, distressed, or underprivileged; advance religion, education, or science; erect or maintain public buildings, monuments, or works; lessen the burdens of government; or promote social welfare for any of the above purposes or to lessen neighborhood tensions, eliminate prejudice and discrimination, defend human and civil rights secured by laws, or combat community deterioration and juvenile delinquency.
An agricultural organization is a nonprofit organization whose primary purpose is the betterment of the conditions of those engaged in agricultural pursuits, improvement of the grade of their products, and the development of a higher degree of efficiency in agriculture; or the collection and dissemination of information or materials about agriculture. The organization may further agricultural interests through educational activities; by holding agricultural fairs; by collecting and disseminating information about cultivation of the soil and its fruits or the harvesting of marine resources; by rearing, feeding, and managing livestock, poultry, bees, etc.; or by other activities related to agricultural interests.
A labor organization is a nonprofit organization whose primary purpose is the betterment of the conditions of workers. Labor organizations include, but are not limited to, organizations in which employees or workers participate, whose primary purpose is to deal with employers about grievances, labor disputes, wages, hours of employment, working conditions, etc. (e.g., labor unions and employee associations).
A veterans organization is a nonprofit organization of veterans of the armed services of the United States or an auxiliary unit or society of, or a trust or foundation for, any such post or organization.
A fraternal organization is a nonprofit organization whose primary purpose is fostering fellowship and mutual benefits among its members. For this standard, a qualified fraternal organization also must be organized under a lodge or chapter system with a representative form of government; must follow a ritualistic format; and must be composed of members who are elected to membership by vote of the members. Qualifying fraternal organizations include organizations such as the Masons, Knights of Columbus, Elks, and college fraternities or sororities, and may have members of either or both genders. Fraternal organizations do not include such organizations as business leagues, professional associations, civic associations, or social clubs.
