Seeking legislation germane to the common business interest is a permissible means of attaining a business league's exempt purposes. Thus, an Internal Revenue Code (IRC) section 501(c)(6) business league may further its exempt purposes by lobbying as its sole activity without jeopardizing its exempt status. However, a section 501(c)(6) organization that engages in lobbying may be required either to notify its members about the percentage of dues that are used for lobbying activities or to pay a proxy tax.
- Proxy tax
- Political Campaign and Lobbying Activities of IRC 501(c)(4), (c)(5), and (c)(6) Organizations (Exempt Organizations Continuing Professional Education text article)
- Lobbying Issues (Exempt Organizations Continuing Professional Education text article)