Types of 501(c)(3) Organizations There are two basic types of 501(c)(3) organizations. One is a public charity which the IRS defines as “not a private foundation.” Public charities receive most of their income from the general public or from the government. Public support must be broad...
Charitable donations to churches, synagogues, temples and other religious entities typically can be written off, as can those made to nonprofit hospitals, schools, public parks, veteran organizations and similar groups. People can deduct government donations, as well, as long as the gifts are ...