Examples of Exempt Activities - Labor Organization


The following examples illustrate activities furthering the exempt purposes of a labor organization under Code section 501(c)(5):

  • Newspaper, published by several labor unions, containing only matters concerning organized labor activities
  • Labor temple that provided a home for several labor unions in the community, which owned the the organization's facilities
  • Dispatch hall established pursuant to a collective bargaining agreement that allocated work assignments among eligible union members
  • Organization created by exempt labor unions representing public employees that conducted and supported litigation of common interest to member unions
  • Legal defense fund for law enforcement officers
  • Association of teachers that bargains collectively, processes grievances for members, and sponsors continuing education seminars and courses
  • Committee founded and operated by union chapters and an employers' association, under a collective bargaining agreement, to operate an apprenticeship and training committee program in a particular industry
  • Union strike and lockout fund

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