P&C may refer to:

• Parents and citizens associations, (Australian state school support bodies)
• Peanuts & Corn Records
• Peek & Cloppenburg, a German fashion retailer
• P&C Foods, the former name of a food cooperative/supermarket chain owned by Penn Traffic
• P&C Stadium, the former name of NBT Bank Stadium, a baseball stadium in Syracuse, New York

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• 26 U.S.C.
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• 26 USC 102(c)
• 26 U.S.C. 861
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• 26 Weather Squadron
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