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A section of the Internal Revenue Code governing the status of several different kinds of non-profit organizations. In general, organizations registered under 501(c) are exempt from federal taxation and, in some cases, contributions and donations made to them are also tax exempt. In many instances, laws in individual states exempt 501(c) organizations from their own taxes. Examples of 501(c) organizations include churches, charities, lobbying groups, labor unions, social clubs, and even cemeteries.