Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate

 

Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS
Breadcrumb Region

Benefits to Members - Tax-Exempt Labor Organizations

A labor organization can pay death, sick, accident and similar benefits to members because paying such benefits serves the members' mutual interest in improving their shared working conditions.  On the other hand, the exempt purposes of a section 501(c)(5) agricultural organization are to better the conditions of those engaged in agricultural pursuits generally rather than to benefit specifically the individual members.  Thus, providing welfare aid and financial assistance to members of an agricultural organization may be proscribed inurement.  Note, however, that an organization may generally not be exempt if its principal activity is to manage savings or investment plans, including pension or other retirement plans.


Return to Life Cycle of a Labor Organization

Return to Life Cycle of an Agricultural or Horticultural Organization