501(c)(24): Employee benefit plans

Section 501(c)(24) delivers an exemption for trusts established for specific employee benefit plans beneath the Employee Retirement Revenue Security Act of 1974, which include 401(k)s, profit sharing plans, or other retirement plans.
 

501(c)(25): Title holding corporations
Section 501(c)(25) will allow an exemption for title holding corporations. A title holding corporation is organized exclusively to hold title to property, gather revenue from that property, and turn that revenue more than to one particular or extra tax exempt organizations. To become eligible, the corporation can haven't extra than 35 shareholders or beneficiaries and only one particular class of stock or effective interest.
 

501(c)(26): High-risk insurance coverage
Section 501(c)(26) delivers the exemption for state-sponsored organizations delivering healthcare coverage for high-risk folks. These organizations deliver medical care coverage on a nonprofit basis to its members by means of insurance coverage or an HMO. The folks receiving the care will need to be residents of the state sponsoring the organizations, plus the state specifies the composition of membership.