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 Non-Qualifying Activities - Agricultural/Horticultural Organizations

The following activities illustrate activities not furthering the exempt purposes of an agricultural or horticultural organization under Code section 501(c)(5). If non-qualifying activities are an organization's principal activity, the organization may lose its exempt status.

  • Horse racing not conducted as part of an agricultural fair.
  • An organization formed by processors, packers and distributors of agricultural products to promote the sale and use of a processed agricultural product (such an organization may, however, qualify for exemption as a business league under Code section 501(c)(6)).
  • Supplying laborers for farmers



 Return to Life Cycle of an Agricultural or Horticultural Organization