Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Single and Joint Filers With No Dependents
Request for Taxpayer Identification Number (TIN) and Certification
Application for Automatic Extension of Time
Miscellaneous Income


Individual Tax Return
Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Request for Transcript of Tax Return

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Life Cycle of an Agricultural or Horticultural Organization - 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 under section 501(c)(5) of the Internal Revenue Code, an agricultural or horticultural organization must have the characteristics of an organization described in that section, and not have earnings that inure to the benefit of any member.  An organization should also apply for an employer identification number, even if it does not have employees.



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