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

Life Cycle of a Business League (Trade Association) - Jeopardizing Exemption

A business league will jeopardize its exemption under section 501(c)(6) of the Internal Revenue Code if it ceases to have as its purpose promoting the common business interest of persons engaged in a line of business. In addition, an organization's net earnings may not inure to the benefit of its members. These organizations may conduct political campaign and lobbying activities furthering their exempt purposes, but may have to pay a proxy tax if they use member dues for this purpose.

The following may also jeopardize exemption under Code section 501(c)(6):


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