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Though it has no internationally recognized legal definition, an NGO generally refers to an organization that operates independently from any government as a charity. In the United States, any group seeking non-profit, tax exempt (503(c)) status must register with their local government as well as the Internal Revenue Service (IRS).
A 501(c) organization is a nonprofit organization in the federal law of the United States according to 26 U.S.C. Â§ 501 and is one of 29 types of nonprofit organizations which are exempt from some federal income taxes. Sections 503 through 505 set out the requirements for attaining such exemptions.