May 2026
Intermediate
368 pages
9h 30m
English
book
The Law of Tax-Exempt Organizations, 2026 Supplement, 13th Edition
by Shane T. Hamilton, Bruce R. Hopkins
Content preview from The Law of Tax-Exempt Organizations, 2026 Supplement, 13th Edition
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CHAPTER TWOOverview of Nonprofit Sector and Tax-Exempt Organizations
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§ 2.1 PROFILE OF NONPROFIT SECTOR
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According to data provided by the IRS, as of the close of the federal government's 2024 fiscal year, there were 1,873,538 recognized tax-exempt organizations.45.1 Within this group of organizations are 1,548,798 charitable (including educational, scientific, and religious) entities; 71,178 social welfare organizations; 43,969 labor and agricultural organizations; 58,627 business leagues; 46,441 social clubs; 36,266 fraternal beneficiary organizations; 25,359 veterans' organizations; 14,936 domestic fraternal beneficiary societies; 9,563 cemetery companies; 5,497 voluntary employees' beneficiary associations; 5,365 benevolent life insurance associations; 4,098 title-holding corporations; 1,462 state-chartered credit unions; 532 holding companies for pensions and other entities; 705 instrumentalities of the federal government; 599 mutual insurance companies; 84 supplemental unemployment compensation trusts; and 59 other types of exempt entities. In addition, according to the IRS, there are 48,048 political organizations and 227 religious and apostolic associations. ...
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