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

Membership composition: Business league/trade association

A business league exempt under Code section 501(c)(6) organization is a membership organization characteristically supported by dues. Although an organization may receive a substantial portion or even the primary part of its income from non-member sources, membership support, either in the form of dues paid to or involvement in the organization's activities, must be meaningful.

For this purpose, membership support includes the following items:

  • Amounts derived from performing the organization's exempt functions or from substantially related activities
  • Contributions or gifts from the general public

Unrelated income is excluded in measuring the extent of membership support. Thus, for example, dues from associate members are generally not considered.


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