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For you and your family
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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

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Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Examples of Nonqualifying Activities - Labor Organization

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

  • Providing employment to members through a business activity.
  • An organization, created by an association of manufacturers and a labor union, that collected and paid to government agencies employment taxes.
  • A savings plan established pursuant to a collective bargaining agreement.
  • A strike fund controlled by private individuals who controlled the organization that paid benefits to workers.
  • An organization whose principal activity is managing funds associated with savings or investment plans or programs, including pension or other retirement plans.

 

 



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