The term 501(c) refers to a subsection of the United States Internal Revenue Code that lists the types of nonprofit organizations exempt from certain federal taxes. Section 501(c)(3) is one of the tax law provisions granting exemption from the federal income tax to nonprofit organizations that exist for religious, charitable, scientific, literary, or educational purposes, among others. See the IRS’s website for more information on the designation of charitable organizations. Tides Center, the organization providing fiscal sponsorship in the Tides family of organizations, has been a designated 501(c)(3) nonprofit organization since our incorporation in 1996.