• There are thousands or organizations and institutions in the United States that enjoy property and income tax exemptions as certified tax-free or non-profit organizations. Churches, hospitals and trade organizations can be private entities but still qualify for tax-free status if their mission statement and organizational plan is approved by state and federal agencies. However, not every tax-free organization is considered a charity or human service agency.
  
  

Public charities

• According to the Internal Revenue Service this list includes churches, human service agencies, hospitals,or qualified medical research organizations affiliated with hospitals, schools, colleges and universities. They must meet one of the following criteria:
  
  1. Have a fund-raising program and receive contributions from many sources.
  2. Receive money from the conduct of activities in furtherance of the organization's exempt purposes.
  3. Actively function in a supporting relationship to one or more existing public charities, such as a church would support a food pantry or larger affiliation to helps children in third-world countries.
  
  

Private Foundations

• Private Foundations are institutions that support charitable organizations or non-profit agencies. For example, a foundation could be a funding program set up by a wealthy family so that institutions like local hospitals, museums and YMCA's can apply for money for major equipment purchases or renovation work. According to the IRS, foundations are required annually to distribute income for charitable purposes. There are limits on a foundation's holdings in private businesses and provisions that investments must not jeopardize the foundation's tax-exempt future.
  
  

Social Welfare Organizations and Other Non-profits

• This category can include civic organizations and fraternities that, even though they are social in nature, include charitable fund-raising in their mission statement. The IRS lists the principal feature of a tax-free certified social welfare organization "is lack of private benefit or profit," meaning it must demonstrate that its leaders, officers or members are not benefiting financially from the group's existence or activities. Rotary, Kiwanis, Lions and Elks clubs and similar groups that exist only at the local level fit into this category.
  
  The other type of institutions eligible for tax-free status are: agricultural organizations (county education and resource centers for farmers), labor organizations (unions) and trade associations (Chamber of Commerce, or pro sports leagues like the National Football League).