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(4) Social welfare organizations~ 1A~ 18�A~ 1A~ 2A0 ( (5) Labor and agriculture organizations~ 1d@~ 1 @~ 1 @~ 2`@  (6) Business leagues~ 1p@~ 1`@~ 1`@~ 2P@( (7) Social and recreation clubs~ 1@~ 1 @~ 1`1@~ 2�/@, $ (8) Fraternal beneficiary societies~ 1@~ 1a@~ 1` @~ 2s@: 2 (9) Voluntary employees' beneficiary associations~ 1@~ 1@~ 1!@~ 2@5 -(10) Domestic fraternal beneficiary societies~ 1@~ 1 @~ 1@~ 2@' (11) Teachers' retirement funds~ 1.@~ 1.@~ 10@~ 20@3 +(12) Benevolent life insurance associations~ 1@~ 1@~ 1<@~ 2>@ (13) Cemetery companies~ 1\@~ 1@~ 1@~ 2!@* "(14) State-chartered credit unions~ 1w@~ 1@~ 1@~ 2@' (15) Mutual insurance companies~ 1 @~ 1ě@~ 1@~ 2@4 ,(16) Corporations to finance crop operations~ 18@~ 14@~ 15@~ 26@5 -(17) Supplemental unemployment benefit trusts~ 1}@~ 1@}@~ 1|@~ 2|@+ #(18) Employee-funded pension trusts~ 1�?~ 1�?~ 1@~ 2@ �l�!�d�"�Z�#�d�$�u�%�x�&�j�'�z�(���)-��*-2�+�2�,�w�-�}�.���/�k�0�h�1-z�2-2�3�2�4-c@5-2@6;2@7��@8;�@9;V@:;�@;��<� =� >� ?� ( (19) War veterans' organizations~ 1`3@~ 1'@~ 1@~ 2@! (21) Black Lung trusts~ !1<@~ !1<@~ !1@@~ !2@@(" (22) Multiemployer pension plans~ "1~ "1~ "1~ "29# 1(23) Veteran's associations founded prior to 1880~ #1@~ #1@~ #1@~ #2@L$ D(24) Trusts described in Section 4049 of Employee Retirement Income $1$1$1$2.% & Security Act of 1974 (ERISA)~ %1�?~ %1@~ %1@~ %2@>& 6(25) Holding companies for pensions and other entities~ &1@~ &1@~ &1@~ &2@I'!A (26) State-sponsored high-risk health insurance organizations~ '1"@~ '1$@~ '1&@~ '2(@P(H (27) State-sponsored workers' compensation reinsurance organizations~ (1$@~ (1"@~ (1"@~ (2&@)).).).).**0*0*0*0;+3Section 501(d) Religious and apostolic associations~ +,``@~ +,@a@~ +,a@~ +3@b@A,9Section 501(e) Cooperative hospital service organizations~ ,,D@~ ,,C@~ ,,C@~ ,3B@_-WSection 501(f) Cooperative service organizations of operating educational organizations~ -,�?~ -,�?~ -,�?~ -3�?/.'Section 501(k) Child care organizations~ .,~ .,~ .,@~ .3@,/$Section 501(n) Charitable risk pools~ /,~ /,~ /,�?~ /3@>06Section 529 Qualified State-sponsored tuition programs~ 0,~ 0,~ 0,~ 0311.1.1.1.220202020'3*Nonexempt charitable trusts [3]~ 3,P�A~ 3,A~ 3,�A~ 3,A4)4)4)4)4)5%5%5%5%5%�64�[1] Not all Internal Revenue Code Section 501(c)(3) organizations are included because certain organizations, such as churches, integrated auxiliaries, subordinate 656%6%6%�76�units, and conventions or associations of churches, need not apply for recognition of tax-exemption, unless they specifically request a ruling. 757%7%7%*84"[2] Includes private foundations.858%8%8%�94{[3]� These organizations are taxable entities for which the IRS Exempt Organizations function has program responsibility. 99%9%9%�:zSOURCE: IRS Data Book, FY 2005, Publication 55b. 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