A 501(c)(3) organization is a type of nonprofit organization in the United States that is recognized by the Internal Revenue Service (IRS) as tax-exempt. This means that donations made to these organizations can be deducted from the donor's taxable income, encouraging charitable giving. These organizations typically operate for religious, charitable, scientific, literary, or educational purposes. To qualify as a 501(c)(3), an organization must meet specific requirements, including being organized as a corporation, trust, or unincorporated association. Additionally, it must not engage in political campaigning or substantial lobbying activities. This status helps ensure that funds are used for public benefit rather than private gain.