( A-E) | ( F-J) | (K-O) | (P-T) | (U-Z) K L Labor Organizations - 501(c)(5) Life Cycles of an Exempt Organization See Public Charities - 501(c)(3) See Private Foundations - 501(c)(3) See Social Welfare Organizations - 501(c)(4) See Labor Organizations - 501(c)(5) See Agricultural Organizations - 501(c)(5) See Business League or Trade Association - 501(c)(6) Lobbying and 501(c)(3) organizations Pub.1828, Tax Guide for Churches and Religious OrganizationsPDF see also Compliance Guides Lobbying - Business Leagues Nondeductible Lobbying and Political Expenditures of 501(c)(4), (5), and (6) organizations M Medical Resident FICA Membership of Labor Organizations Membership of 501(c)(6) Business Leagues/Trade Associations Membership and Income of Social Clubs N Newsletter see EO Update Non-cash Contributions Pub. 561, Determining the Value of Donated PropertyPDF, see also Vehicle Donations See also Charitable Contributions Nonfiler revocation, automatic O Organizing Documents Public Charities Private Foundations 501(c)(4), (5), and (6) organizations Other Non-profits, Information for ( A-E) | ( F-J) | (K-O) | (P-T) | (U-Z) Charities & Non-Profits Topics A-Z Index Educational Resources and Guidance Publications Audit Process Contact IRS Exempt Organizations About Us