Only the following types of organizations are 50% limit organizations:
- Churches, conventions or associations of churches.
- Educational organizations with staff, curriculum and enrolled students attending classes on site.
- Hospitals and research groups associated with the hospitals.
- Organizations that operated solely to make expenditures that benefit state and municipal colleges and universities that get most of their support for the U.S. or any state political subdivisions.
- The U.S. or any state, D.C., U.S. territory, or Indian Tribe that performs government functions.
- Publicly supported charities that’s defined under Qualified Conservation Contribution.
- Organizations that do not fall under the "publicly supported" category but performs other needs to the general public.
- Most organizations that are operated or controlled by organizations described above.
- Private operating foundations
- Private non-operating foundations that make qualifying distributions of 100% with two and a half months following the year the receive the contribution.
- A private foundation whose contributions are put into a common fund, if the foundations would be described above but for the right of substantial contributors to name the public charities that will get the contributions.
For more detailed qualifications please refer to Pub. 526.
Non-50% Limit Organizations:
Organizations that do not meet any of the qualifications above. This includes gifts to veterans organizations, fraternal societies, nonprofit cemeteries, and certain private non-operating foundations.