Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

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

Business Activities under Code Section 501(c)(6)

An organization whose primary purpose is to engage in a regular business of a kind ordinarily carried on for a profit is not a business league, and does not qualify for exemption under Internal Revenue Code section 501(c)(6). For example, the following have been found to be non-exempt business activities:

  • Testing the safety of electrical products for commercial enterprises
  • Selling credit information and collection services
  • Employment agency
  • Providing commercial towing services for members of an automobile association
  • Laboratory services that are an organization's principal activity and only source of income
  • Providing insurance
  • Selling television advertising rights

Additional information:

Qualified convention and trade show activities


Return to Life Cycle of a Business League (Trade Association)