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Tax Treatment of Donations to Section 501(c)(5) Organizations

Contributions to labor, agricultural, and horticultural organiza­tions generally are not deductible as charitable contribu­tions for federal income tax purposes. They may be deductible as trade or business expenses, if they are ordinary and nec­essary in the conduct of the taxpayer’s trade or business. See Nondeductible Lobbying and Political Expenditures for more information.  Unreimbursed employee expenses, such as union dues, may be deductible; see Publication 529, Miscellaneous Deductions, for more information.  Also, the organization may be required to disclose that contributions are not deductible when it solicits them.


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Return to Life Cycle of an Agricultural or Horticultural Organization
Page Last Reviewed or Updated: 17-Mar-2014