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501(c)(1) Corporations Organized Under Act of Congress (including Federal Credit Unions and National Farm Loan Associations)
501(c)(2) Title Holding Corporations for Exempt Organization
501(c)(3) Religious, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to Foster National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals Organizations
501(c)(4) Civic Leagues and Social Welfare Organizations and Local Associations of Employees
501(c)(5) Labor, Agricultural and Horticultural Organizations
501(c)(6) Business Leagues, Chambers of Commerce, Real Estate Boards
501(c)(7) Social and Recreation Club
501(c)(8) Fraternal Beneficiary Societies and Associations
501(c)(9) Voluntary Employees Beneficiary Associations
501(c)(10) Domestic Fraternal Societies and Associations
501(c)(11) Teachers Retirement Fund Associations
501(c)(12) Benevolent Life Insurance Associations, Mutual Ditch or Irrigation Companies, Mutual or Cooperative Telephone Companies, or Like Organizations (if 85 percent or more of the organization income consists of amounts collected from members for the sole purpose of meeting losses and expenses)
501(c)(13) Cemetery Companies (owned and operated exclusively for the benefit of their members or which are not operated for profit)
501(c)(14) State Chartered Credit Unions, Mutual Reserve Funds
501(c)(15) Mutual Insurance Companies or Associations
501(c)(16) Cooperative Organizations to Finance Crop Operations
501(c)(17) Supplemental Unemployment Benefit Trusts
501(c)(18) Employee Funded Pension Trusts (created before June 25, 1959)
501(c)(19) Veterans Organizations
501(c)(20) Group Legal Services Plan Organizations
501(c)(21) Black Lung Benefit Trusts
501(c)(22) Withdrawal Liability Payment Funds
501(c)(23) Veterans Organizations
501(c)(24) Section 4049 ERISA Trusts
501(c)(25) Title Holding Corporations or Trusts with Multiple Parents
501(c)(26) State-Sponsored High-Risk Health Coverage Organizations
501(c)(27) State-Sponsored Worker Compensation Reinsurance Organizations
501(c)(28) National Railroad Retirement Investment Trust (45 U.S.C. 231n(j)
501(c)(29) Qualified Nonprofit Health Insurance Issuers
501(d) Religious and Apostolic Associations
501(e) Cooperative Hospital Service Organizations
501(f) Cooperative Service Organizations of Operating Educational Organizations
501(k) Child Care Organizations
521(a) Farmers Cooperative Associations
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State Government
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Etung lga
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Okpe lga
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Uvwie lga
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Aniocha North lga
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Ika North East lga
Ika South lga
Ndokwa East lga
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Oshimili North lga
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Bomadi lga
Burutu lga
Isoko North lga
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Patani lga
Warri North lga
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Abakaliki lga
Afikpo North lga
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Ebonyi lga
Ezza North lga
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Ikwo lga
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Ivo lga
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Ohaukwu lga
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Akoko_Edo lga
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Igueben lga
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Uhunmwonde lga
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Emure lga
Ido_Osi lga
Ijero lga
Ikole lga
Ilejemeje lga
Irepodun_Ifelodun lga
Ise_Orun lga
Moba lga
Aninri lga
Awgu lga
Enugu East lga
Enugu North lga
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Ezeagu lga
Igbo Etiti lga
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Isi Uzo lga
Nkanu East lga
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Nsukka lga
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Isu lga
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Orlu lga
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Owerri Municipal lga
Owerri North lga
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Kagarko lga
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Lere lga
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Sanga lga
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RANO lga
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ROGO lga
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TOFA lga
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Batagarawa lga
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Baure lga
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Charanchi lga
Dan Musa lga
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Faskari lga
Funtua lga
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Mani lga
Mashi lga
Matazu lga
Musawa lga
Rimi lga
Sabuwa lga
Safana lga
Sandamu lga
Zango lga
Aleiro lga
Arewa Dandi lga
Argungu lga
Augie lga
Bagudo lga
Birnin Kebbi lga
Bunza lga
Dandi lga
Fakai lga
Gwandu lga
Jega lga
Kalgo lga
Koko_Besse lga
Maiyama lga
Ngaski lga
Sakaba lga
Shanga lga
Suru lga
Wasagu lga
Yauri lga
Zuru lga
Adavi lga
Ajaokuta lga
Ankpa lga
Bassa lga Kogi
Dekina lga
Ibaji lga
Idah lga
Igalamela_Odolu lga
Ijumu lga
Kabba_Bunu lga
Kogi lga
Lokoja lga
Mopa_Muro lga
Ofu lga
Ogori_Magongo lga
Okehi lga
Okene lga
Olamaboro lga
Omala lga
Yagba East lga
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Asa lga
Baruten lga
Edu lga
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Ifelodun lga Kwara
Ilorin East lga
Ilorin South lga
Ilorin West lga
Irepodun lga Kwara
Isin lga
Kaiama lga
Moro lga
Offa lga
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Pategi lga
Agege lga
Alimosho lga
Ifako_Ijaye lga
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Kosofe lga
Mushin lga
Oshodi_Isolo lga
Shomolu lga
Apapa lga
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Lagos Island lga
Lagos Mainland lga
Surulere lga
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Amuwo_Odofin lga
Ojo lga
Badagry lga
Ikorodu lga
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Epe lga
Karu lga
Keffi lga
Kokona lga
Nasarawa lga
Toto lga
Akwanga lga
Eggon lga
Wamba lga
Awe lga
Doma lga
Keana lga
Lafia lga
Obi lga Nasarawa
Agaie lga
Agwara lga
Bida lga
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Chanchaga lga
Edati lga
Gbako lga
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Katcha lga
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Magama lga
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Mashegu lga
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Paikoro lga
Rafi lga
Rijau lga
Shiroro lga
Suleja lga
Tafa lga
Wushishi lga
Abeokuta North lga
Abeokuta South lga
Ado_Odo_Ota lga
Ewekoro lga
Ifo lga
Ijebu East lga
Ijebu North lga
Ijebu North East lga
Ijebu Ode lga
Ikenne lga
Imeko Afon lga
Ipokia lga
Obafemi Owode lga
Odogbolu lga
Odeda lga
Ogun Waterside lga
Remo North lga
Sagamu lga
Yewa North lga
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Akoko North_East lga
Akoko North_West lga
Akoko South_East lga
Akoko South_West lga
Akure North lga
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Ese Odo lga
Idanre lga
Ifedore lga
Ilaje lga
Ile Oluji_Okeigbo lga
Irele lga
Odigbo lga
Okitipupa lga
Ondo East lga
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Ose lga
Owo lga
Aiyedaade lga
Aiyedire lga
Atakunmosa East lga
Atakunmosa West lga
Boluwaduro lga
Boripe lga
Ede North lga
Ede South lga
Egbedore lga
Ejigbo lga
Ife Central lga
Ife East lga
Ife North lga
Ife South lga
Ifedayo lga
Ifelodun lga
Ila lga
Ilesa East lga
Ilesa West lga
Irepodun lga Osun
Irewole lga
Isokan lga
Iwo lga
Obokun lga
Odo Otin lga
Ola Oluwa lga
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Atiba Ofa Meta lga
Atisbo Tede_Okeogun lga
Egbeda Egbeda lga
Ibadan North Agodi Gate lga
Ibadan North_East Iwo Road lga
Ibadan North_West Dugbe_Onireke lga
Ibadan South_East Mapo lga
Ibadan South_West Ring Road lga
Ibarapa Central Igbo Ora lga
Ibarapa East Eruwa lga
Ibarapa North Ayete lga
Ido Ido lga
Irepo Kisi_Okeogun lga
Iseyin Iseyin_Okeogun lga
Itesiwaju Otu_Okeogun lga
Iwajowa Iwereile_Okeogun lga
Kajola Okeho_Okeogun lga
Lagelu Iyanaofa lga
Ogbomosho North Ogbomoso lga
Ogbomosho South Arowomole lga
Ogo Oluwa Ajawa lga
Olorunsogo Igbeti_Okeogun lga
Oluyole Idi Ayunre lga
Ona Ara Akanran lga
Orelope Igboho_Okeogun lga
Ori Ire Ikoyi lga
Oyo East Kosobo lga
Oyo West Ojongbodu lga
Saki East Agoamodu_Okeogun lga
Saki West Shaki_Okeogun lga
Surulere Iresa Adu lga
Barkin Ladi lga
Bassa lga Plateau
Bokkos lga
Jos East lga
Jos North lga
Jos South lga
Kanam lga
Kanke lga
Langtang North lga
Langtang South lga
Mangu lga
Mikang lga
Pankshin lga
Quaan_Pan lga
Riyom lga
Shendam lga
Wase lga
Ahoada East lga
Andoni lga
Abua_Odual lga
Asari_Toru lga
Akuku Toru lga
Ahoada West lga
Bonny lga
Degema lga
Eleme lga
Emuoha lga
Etche lga
Gokana lga
Ikwerre lga
Khana lga
Obio_Akpor lga
Ogu_Bolo lga
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Okrika lga
Omumma lga
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Port_Harcourt lga
Tai lga
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Gada lga
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Gudu lga
Gwadabawa lga
Illela lga
Isa lga
Kebbe lga
Kware lga
Rabah lga
Sabon Birni lga
Shagari lga
Silame lga
Sokoto North lga
Sokoto South lga
Tambuwal lga
Tangaza lga
Tureta lga
Wamako lga
Wurno lga
Yabo lga
Ardo Kola lga
Bali lga
Donga lga
Gashaka lga
Gassol lga
Ibi lga
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Karim Lamido lga
Kurmi lga
Lau lga
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Takum lga
Ussa lga
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Yorro lga
Zing lga
Bade lga
Bursari lga
Damaturu lga
Geidam lga
Gujba lga
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Fika lga
Fune lga
Jakusko lga
Karasuwa lga
Machina lga
Nangere lga
Nguru lga
Potiskum lga
Tarmuwa lga
Yunusari lga
Yusufari lga
Anka lga
Bakura lga
Birnin Magaji_Kiyaw lga
Bukkuyum lga
Bungudu lga
Chafe Tsafe lga
Gummi lga
Gusau lga
Kaura Namoda lga
Maradun lga
Maru lga
Shinkafi lga
Talata Mafara lga
Zurmi lga
Local Government
Aba North do
Aba South do
Arochukwu do
Bende do
Ikwuano do
Isiala Ngwa North do
Isiala Ngwa South do
Isuikwuato do
Obi Ngwa do
Ohafia do
Osisioma Ngwa do
Ugwunagbo do
Ukwa East do
Ukwa West do
Umuahia North do
Umuahia South do
Umu Nneochi do
Demsa do
Fufore do
Ganye do
Girei do
Gombi do
Guyuk do
Hong do
Jada do
Lamurde do
Madagali do
Maiha do
Mayo_Belwa do
Michika do
Mubi_North do
Mubi_South do
Numan do
Shelleng do
Song do
Toungo do
Yola_North do
Yola_South do
Abak do
Eastern_Obolo do
Eket do
Esit_Eket do
Essien_Udim do
Etim_Ekpo do
Etinan do
Ibeno do
Ibesikpo_Asutan do
Ibiono_Ibom do
Ika do
Ikono do
Ikot_Abasi do
Ikot_Ekpene do
Ini do
Itu do
Mbo do
Mkpat_Enin do
Nsit_Atai do
Nsit_Ibom do
Nsit_Ubium do
Obot_Akara do
Okobo do
Onna do
Oron do
Oruk_Anam do
Ukanafun do
Udung_Uko do
Uruan do
Urue_Offong do
Uyo do
Aguata do
Anambra_East do
Anambra_West do
Anaocha do
Awka_North do
Awka_South do
Ayamelum do
Dunukofia do
Ekwusigo do
Idemili_North do
Idemili_South do
Ihiala do
Njikoka do
Nnewi_North do
Nnewi_South do
Ogbaru do
Onitsha_North do
Onitsha_South do
Orumba_North do
Orumba_South do
Oyi do
Bauchi do
Tafawa Balewa do
Dass do
Toro do
Bogoro do
Ningi do
Warji do
Ganjuwa do
Kirfi do
Alkaleri do
Darazo do
Misau do
Giade do
Shira do
Jamaare do
Katagum do
Itas_Gadau do
Zaki do
Gamawa do
Damban do
Brass do
Ekeremor do
Kolokuma_Opokuma do
Nembe do
Ogbia do
Sagbama do
Southern Ijaw do
Yenagoa do
Ado do
Agatu do
Apa do
Buruku do
Gboko do
Guma do
Gwer East do
Gwer West do
Katsina_Ala do
Konshisha do
Kwande do
Logo do
Makurdi do
Obi do Benue
Ogbadibo do
Ohimini do
Oju do
Okpokwu do
Otukpo do
Tarka do
Ukum do
Ushongo do
Vandeikya do
Maiduguri do
Askira_Uba do
Abadam do
Ngala do
Bayo do
Gubio do
Kala_Balge do
Biu do
Guzamala do
Mafa do
Chibok do
Kaga do
Konduga do
Damboa do
Kukawa do
Bama do
Gwoza do
Magumeri do
Jere do
Hawul do
Marte do
Dikwa do
Kwaya Kusar do
Mobbar do
Shani do
Monguno do
Nganzai do
Abi do
Akamkpa do
Akpabuyo do
Bekwarra do
Bakassi do
Biase do
Boki do
Calabar Municipal do
Calabar South do
Etung do
Ikom do
Obanliku do
Obubra do
Obudu do
Odukpani do
Ogoja do
Yakurr do
Yala do
Ethiope East do
Ethiope West do
Okpe do
Sapele do
Udu do
Ughelli North do
Ughelli South do
Uvwie do
Ukwuani do
Aniocha North do
Aniocha South do
Ika North East do
Ika South do
Ndokwa East do
Ndokwa West do
Oshimili North do
Oshimili South do
Bomadi do
Burutu do
Isoko North do
Isoko South do
Patani do
Warri North do
Warri South do
Warri South West do
Abakaliki do
Afikpo North do
Afikpo South do
Ebonyi do
Ezza North do
Ezza South do
Ikwo do
Ishielu do
Ivo do
Izzi do
Ohaozara do
Ohaukwu do
Onicha do
Akoko_Edo do
Egor do
Esan Central do
Esan North_East do
Esan South_East do
Esan West do
Etsako Central do
Etsako East do
Etsako West do
Igueben do
Ikpoba_Okha do
Oredo do
Orhionmwon do
Ovia North_East do
Ovia South_West do
Owan East do
Owan West do
Uhunmwonde do
Ado_Ekiti do
Ikere do
Oye do
Aiyekire do
Efon do
Ekiti East do
Ekiti South_West do
Ekiti West do
Emure do
Ido_Osi do
Ijero do
Ikole do
Ilejemeje do
Irepodun_Ifelodun do
Ise_Orun do
Moba do
Aninri do
Awgu do
Enugu East do
Enugu North do
Enugu South do
Ezeagu do
Igbo Etiti do
Igbo Eze North do
Igbo Eze South do
Isi Uzo do
Nkanu East do
Nkanu West do
Nsukka do
Oji River do
Udenu do
Udi do
Uzo_Uwani do
Abaji do
Abuja Municipal do
Bwari do
Gwagwalada do
Kuje do
Kwali do
Akko do
Balanga do
Billiri do
Dukku do
Funakaye do
Gombe do
Kaltungo do
Kwami do
Nafada do
Shongom do
Yamaltu_Deba do
Aboh Mbaise do
Ahiazu Mbaise do
Ehime Mbano do
Ezinihitte Mbaise do
Ideato North do
Ideato South do
Ihitte_Uboma do
Ikeduru do
Isiala Mbano do
Isu do
Mbaitoli do
Ngor Okpala do
Njaba do
Nkwerre do
Nwangele do
Obowo do
Oguta do
Ohaji_Egbema do
Okigwe do
Onuimo do
Orlu do
Orsu do
Oru East do
Oru West do
Owerri Municipal do
Owerri North do
Owerri do
Auyo do
Babura do
Biriniwa do
Birnin_Kudu do
Buji do
Dutse do
Gagarawa do
Garki do
Gumel do
Guri do
Gwaram do
Gwiwa do
Hadejia do
Jahun do
Kafin_Hausa do
Kaugama do
Kazaure do
Kiri_Kasama do
Kiyawa do
Maigatari do
Malam_Madori do
Miga do
Ringim do
Roni do
Sule_Tankarkar do
Taura do
Yankwashi do
Birnin_Gwari do
Chikun do
Giwa do
Igabi do
Ikara do
Jaba do
Jemaa do
Kachia do
Kaduna_North do
Kaduna_South do
Kagarko do
Kajuru do
Kaura do
Kauru do
Kubau do
Kudan do
Lere do
Makarfi do
Sabon_Gari do
Sanga do
Soba do
Zangon_Kataf do
Zaria do
AJINGI do
ALBASU do
BAGWAI do
BEBEJI do
BICHI do
BUNKURE do
DALA do
DAMBATTA do
DAWAKIN KUDU do
DAWAKIN_TOFA do
DOGUWA do
FAGGE do
GABASAWA do
GARKO do
GARUN_MALLAM do
GAYA do
GEZAWA do
GWALE do
GWARZO do
KABO do
KANO MUNICIPAL do
KARAYE do
KIBIYA do
KIRU do
KUMBTSO do
KUNCHI do
KURA do
MADOBI do
MAKODA do
MINJIBIR do
NASSARAWA do
RANO do
RIMIN_GADO do
ROGO do
SHANONO do
SUMAILA do
TAKAI do
TARAUNI do
TOFA do
TSANYAWA do
TUDUN WADA do
UNGOGO do
WARAWA do
WUDIL do
Bakori do
Batagarawa do
Batsari do
Baure do
Bindawa do
Charanchi do
Dan Musa do
Dandume do
Danja do
Daura do
Dutsi do
Dutsin_Ma do
Faskari do
Funtua do
Ingawa do
Jibia do
Kafur do
Kaita do
Kankara do
Kankia do
Katsina do
Kurfi do
Kusada do
Mai Adua do
Malumfashi do
Mani do
Mashi do
Matazu do
Musawa do
Rimi do
Sabuwa do
Safana do
Sandamu do
Zango do
Aleiro do
Arewa Dandi do
Argungu do
Augie do
Bagudo do
Birnin Kebbi do
Bunza do
Dandi do
Fakai do
Gwandu do
Jega do
Kalgo do
Koko_Besse do
Maiyama do
Ngaski do
Sakaba do
Shanga do
Suru do
Wasagu do
Yauri do
Zuru do
Adavi do
Ajaokuta do
Ankpa do
Bassa do Kogi
Dekina do
Ibaji do
Idah do
Igalamela_Odolu do
Ijumu do
Kabba_Bunu do
Kogi do
Lokoja do
Mopa_Muro do
Ofu do
Ogori_Magongo do
Okehi do
Okene do
Olamaboro do
Omala do
Yagba East do
Yagba West do
Asa do
Baruten do
Edu do
Ekiti do
Ifelodun do Kwara
Ilorin East do
Ilorin South do
Ilorin West do
Irepodun do Kwara
Isin do
Kaiama do
Moro do
Offa do
Oke Ero do
Oyun do
Pategi do
Agege do
Alimosho do
Ifako_Ijaye do
Ikeja do
Kosofe do
Mushin do
Oshodi_Isolo do
Shomolu do
Apapa do
Eti_Osa do
Lagos Island do
Lagos Mainland do
Surulere do
Ajeromi_Ifelodun do
Amuwo_Odofin do
Ojo do
Badagry do
Ikorodu do
Ibeju_Lekki do
Epe do
Karu do
Keffi do
Kokona do
Nasarawa do
Toto do
Akwanga do
Eggon do
Wamba do
Awe do
Doma do
Keana do
Lafia do
Obi do Nasarawa
Agaie do
Agwara do
Bida do
Borgu do
Bosso do
Chanchaga do
Edati do
Gbako do
Gurara do
Katcha do
Kontagora do
Lapai do
Lavun do
Magama do
Mariga do
Mashegu do
Mokwa do
Munya do
Paikoro do
Rafi do
Rijau do
Shiroro do
Suleja do
Tafa do
Wushishi do
Abeokuta North do
Abeokuta South do
Ado_Odo_Ota do
Ewekoro do
Ifo do
Ijebu East do
Ijebu North do
Ijebu North East do
Ijebu Ode do
Ikenne do
Imeko Afon do
Ipokia do
Obafemi Owode do
Odogbolu do
Odeda do
Ogun Waterside do
Remo North do
Sagamu do
Yewa North do
Yewa South do
Akoko North_East do
Akoko North_West do
Akoko South_East do
Akoko South_West do
Akure North do
Akure South do
Ese Odo do
Idanre do
Ifedore do
Ilaje do
Ile Oluji_Okeigbo do
Irele do
Odigbo do
Okitipupa do
Ondo East do
Ondo West do
Ose do
Owo do
Aiyedaade do
Aiyedire do
Atakunmosa East do
Atakunmosa West do
Boluwaduro do
Boripe do
Ede North do
Ede South do
Egbedore do
Ejigbo do
Ife Central do
Ife East do
Ife North do
Ife South do
Ifedayo do
Ifelodun do
Ila do
Ilesa East do
Ilesa West do
Irepodun do Osun
Irewole do
Isokan do
Iwo do
Obokun do
Odo Otin do
Ola Oluwa do
Olorunda do
Oriade do
Orolu do
Osogbo do
Afijio Jobele do
Akinyele Moniya do
Atiba Ofa Meta do
Atisbo Tede_Okeogun do
Egbeda Egbeda do
Ibadan North Agodi Gate do
Ibadan North_East Iwo Road do
Ibadan North_West Dugbe_Onireke do
Ibadan South_East Mapo do
Ibadan South_West Ring Road do
Ibarapa Central Igbo Ora do
Ibarapa East Eruwa do
Ibarapa North Ayete do
Ido Ido do
Irepo Kisi_Okeogun do
Iseyin Iseyin_Okeogun do
Itesiwaju Otu_Okeogun do
Iwajowa Iwereile_Okeogun do
Kajola Okeho_Okeogun do
Lagelu Iyanaofa do
Ogbomosho North Ogbomoso do
Ogbomosho South Arowomole do
Ogo Oluwa Ajawa do
Olorunsogo Igbeti_Okeogun do
Oluyole Idi Ayunre do
Ona Ara Akanran do
Orelope Igboho_Okeogun do
Ori Ire Ikoyi do
Oyo East Kosobo do
Oyo West Ojongbodu do
Saki East Agoamodu_Okeogun do
Saki West Shaki_Okeogun do
Surulere Iresa Adu do
Barkin Ladi do
Bassa do Plateau
Bokkos do
Jos East do
Jos North do
Jos South do
Kanam do
Kanke do
Langtang North do
Langtang South do
Mangu do
Mikang do
Pankshin do
Quaan_Pan do
Riyom do
Shendam do
Wase do
Ahoada East do
Andoni do
Abua_Odual do
Asari_Toru do
Akuku Toru do
Ahoada West do
Bonny do
Degema do
Eleme do
Emuoha do
Etche do
Gokana do
Ikwerre do
Khana do
Obio_Akpor do
Ogu_Bolo do
Ogba_Egbema_Ndoni do
Okrika do
Omumma do
Opobo_Nkoro do
Oyigbo do
Port_Harcourt do
Tai do
Binji do
Bodinga do
Dange Shuni do
Gada do
Goronyo do
Gudu do
Gwadabawa do
Illela do
Isa do
Kebbe do
Kware do
Rabah do
Sabon Birni do
Shagari do
Silame do
Sokoto North do
Sokoto South do
Tambuwal do
Tangaza do
Tureta do
Wamako do
Wurno do
Yabo do
Ardo Kola do
Bali do
Donga do
Gashaka do
Gassol do
Ibi do
Jalingo do
Karim Lamido do
Kurmi do
Lau do
Sardauna do
Takum do
Ussa do
Wukari do
Yorro do
Zing do
Bade do
Bursari do
Damaturu do
Geidam do
Gujba do
Gulani do
Fika do
Fune do
Jakusko do
Karasuwa do
Machina do
Nangere do
Nguru do
Potiskum do
Tarmuwa do
Yunusari do
Yusufari do
Anka do
Bakura do
Birnin Magaji_Kiyaw do
Bukkuyum do
Bungudu do
Chafe Tsafe do
Gummi do
Gusau do
Kaura Namoda do
Maradun do
Maru do
Shinkafi do
Talata Mafara do
Zurmi do
District Office
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