Labor organizations: Exempt purposes


A labor organization is an association of workers who have combined to protect and promote the interests of the members by bargaining collectively with their employers to secure better working conditions, wages and similar benefits.

To show that an organization has the purpose of a labor organization, its organizing documents or accompanying statements (submitted with its exemption application) should include information establishing that the organization is organized to better the conditions of workers, improve the grade of their products, and develop a higher degree of efficiency in their respective occupations. In addition, no net earnings of the organization may inure to any member.

Additional information

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