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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) - Starting Out

The first stage in the life cycle of any organization is its creation. A nonprofit organization may be created as a corporation, a trust, or an unincorporated association. Any of these entities may qualify for exemption. Note, however, that a partnership generally may not qualify.

To qualify for exemption as a business league under section 501(c)(6) of the Internal Revenue Code, an organization must be an association of persons having a common business interest, whose purpose is to promote the common business interest and not to engage in a regular business of a kind ordinarily carried on for profit. Its activities must be directed to improving business conditions of one or more lines of business rather than performing particular services for individual persons. Further, net earnings do not inure to the benefit of any member.

The organization must have organizing documents. Most organizations also adopt bylaws. It should also apply for an employer identification number, even if it does not have employees.


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