Only the following types of organizations are 50% Limit Organizations:
Churches, and conventions or associations of churches.
Educational organizations with a regular faculty and curriculum that normally have a regularly enrolled student body attending classes on site.
Hospitals and certain medical research organizations associated with these hospitals.
Organizations that are operated only to receive, hold, invest, and administer property and to make expenditures to or for the benefit of state and municipal colleges and universities and that normally receive substantial support from the United States or any state or their political subdivisions, or from the general public.
The United States or any state, the District of Columbia, a U.S. possession (including Puerto Rico), a political subdivision of a state or U.S. possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions.
Corporations, trusts, or community chests, funds, or foundations organized and operated only for charitable, religious, educational, scientific, or literary purposes, or to prevent cruelty to children or animals, or to foster certain national or international amateur sports competition.
Organizations that may not qualify as “publicly supported” under (6) but that meet other tests showing they respond to the needs of the general public, not a limited number of donors or other persons.
Most organizations operated or controlled by, and operated for the benefit of, those organizations described in (1) through (7).
Private operating foundations.
Private nonoperating foundations that make qualifying distributions of 100% of contributions within 2½ months following the year they receive the contribution.
A private foundation whose contributions are pooled into a common fund, if the foundation would be described in (8) above but for the right of substantial contributors to name the public charities that receive contributions from the fund.
For more detailed qualifications please refer to Pub. 526 page 13 and 14
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 nonoperating foundations.