A 501(c)(3) organization is a type of nonprofit entity in the United States that is recognized by the Internal Revenue Service (IRS) as tax-exempt. These organizations are typically established for charitable, religious, educational, scientific, or literary purposes. Donations made to 501(c)(3) organizations are often tax-deductible for the donor, encouraging public support and funding. To qualify as a 501(c)(3), an organization must meet specific requirements set by the IRS, including limitations on political activities and the distribution of profits. This status helps ensure that the organization operates primarily for the public good rather than for private interests.