When an organization is referred to as exempt from income tax by the Internal Revenue Service, it is typically assumed that the organization is a 501(c)(3) charitable organization. Organizations that are exempt pursuant to Section 501(c)(3) are charitable, religious, educational, scientific, literary, testing for public safety, fostering national or international amateur sports competition, and preventing cruelty to children or animals. Some examples of charitable organizations are those organizations that provide relief to the poor, distressed or underprivileged; defend human and civil rights; and seek to combat community deterioration or juvenile delinquency.