Life Cycle of a Labor Organization


During its existence, a labor organization has numerous interactions with the IRS – from filing an application for recognition of tax-exempt status under Internal Revenue Code section 501(c)(5), to filing the required annual information returns, to making changes in its mission and purpose. The IRS provides information, explanations, guides, forms and publications on all of these subjects – they are available through this IRS website. The illustration below provides an easy-to-use way of linking to the documents most labor organizations will need as they proceed though the phases of their "life cycle."

Starting Out

Applying to IRS

Required Filings

Ongoing Compliance

Significant Events