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

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



  Return to Life Cycle of a Labor Organization