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  3. Charities and Nonprofits
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  7. Common business interest

Common business interest

 

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To be exempt under Internal Revenue Code section 501(c)(6), the members of a business league must have a common business interest. For this purpose, the term business is broadly construed.  For example, it includes professions as well as mercantile and trading businesses.

Additional information:

Examples of common business interests

 


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

 

Page Last Reviewed or Updated: 04-Nov-2022
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