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