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

Improvement of Business Conditions

To be exempt as a business league, an organization must show that its purpose is improving business conditions of one or more lines of business. Similarly, the activities of chambers of commerce and boards of trade are directed towards improving business conditions in a trade community.

This does not include providing particular services that are a convenience or economy to individual members in their businesses. For example, the following activities do not further section 501(c)(6) exempt purposes:

  • Advertising that carries the name of members
  • Interest-free loans
  • Assigning exclusive franchise areas
  • Op­erating a real estate multiple listing system
  • Operating a credit reporting agency.


Return to Life Cycle of a Business League (Trade Association)