In this video, you'll learn what a 501(c) is. The 501(c) is a subsection under the United States Internal Revenue Code that identifies which nonprofit organizations are exempt from paying federal income tax. The term 501(c) is often used as shorthand to refer to organizations granted legal status under this subsections. Common examples of 501(c) organizations include churches, charities, and advocacy groups, among others. Watch this video for more types of 501(c) organizations.