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

Membership of Labor Organization

While a labor organization generally is composed of employ­ees or representatives of the employees (in the form of collective bargaining agents) and similar employee groups, evidence that an organization’s membership consists mainly of workers does not in itself indicate an exempt purpose. An organization must show in its application that it has the exempt purposes of a labor organization.  These purposes may be accomplished by a single labor organization acting alone or by several organizations acting together through a separate organization.


Return to Life Cycle of a Labor Organization