Section 527 defines political organizations, meaning a party, committee, association, fund, or other organization (whether or not incorporated) organized and operated primarily for directly or indirectly accepting contributions or making expenditures, or both, for an exempt

Section 170(b)(1)(A)(iv) is an organization formed for the principal purpose of engaging primarily in the conduct of medical research. An organization will be considered to be formed for this reason if it is expressly organized to conduct medical research and is an engaged function, primarily in the conduct of medical research.

Section 501(c)(7) pertains to social clubs. To be exempt, a social club must meet the following requirements:

• Must be organized for exempt purposes.
• Substantially all of its activities must further exempt purposes.
• Must provide an opportunity for personal contact among members, and membership must be limited.
• Must be supported by membership fees, dues, and assessments.
• The organization's net earnings may not inue to the benefit of any person having a personal and private interest in its activities.
• The club's governing instrument may not contain a provision that provides for discrimination against any person based on race, color, or religion.
• May not hold itself out as providing goods and services to the general public.

Section 501(c)(8) defines what actions a fraternal beneficiary society must take to be tax-exempt. The actions include:

• Must have a fraternal purpose
• Must operate under the lodge system
• Must provide for the payment of life, sick, accident, or other benefits

Organizations listed under section 501(c)(10) are considered Domestic Fraternal Societies. In order to remain tax-exempt, these organizations must:

• Be organized in the US
• Operate under the lodge system
• Devote its net earnings exclusively to religious, charitable, scientific, literary, educational, and fraternal purposes
• Do not provide for the payment of life, sick, accident, or other benefits to its members

A domestic or foreign organization exempt from income tax under 501(a) described in section 501(c)(3); however, it is different from organizations described in sections 509(a)(1) through (4) such as churches, schools, publicly supported organizations, etc.

A trust that isn't exempt from tax under section 501(a), has unexpired interests devoted to religious, charitable, or other purposes described in section 170(c)(2)(B), and charitable deductions that are allowed under section 4947(a)(1).

An organization that previously was recognized as being exempt, but has lost that recognition. Though it may operate as a taxable entity, it will continue to be treated as a private foundation until that status is terminated.