In the United States, a mutual-benefit nonprofit corporation or membership corporation is a type of nonprofit corporation chartered by a state government that exists to serve its members. Therefore, it cannot obtain IRS 501(c)(3) non-profit status as a charitable organization. A mutual benefit nonprofit corporation is created by filing nonprofit articles of incorporation 
A mutual-benefit corporation can be non-profit or not-for-profit, but it still must pay regular corporate tax rates. A mutual benefit corporation will pay the same taxes as a regular for-profit corporation. (C corporation tax rates). Mutual benefit corporations must still file tax returns and pay income tax because they are not formed for a purpose that anyone in the world could benefit from. Mutual benefit corporations are formed for nonprofit purposes like managing a condo association, a downtown business district, or a homeowners association.
A mutual-benefit nonprofit corporation is distinct in the law from public-benefit nonprofit corporations, and religious corporations. An electric membership corporation is an example of an MBNC.