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

Business league: Performing particular services

An organization's performance of particular services for its members or others is not an exempt activity under Code section 501(c)(6).  Although such activities do not alone preclude exemption, an organization engaged primarily in performing particular services is not exempt under section 501(c)(6).

Examples:

  • Advertising that carries the names of members may be performing particular services; but promoting the business of an industry by encouraging the use of its products is not.
  • Furnishing particular information and specialized individual services to members through publishing and other means to effect economies in business operations may be performing particular services; but educating members on how to improve their business results is not.
  • Operating a multiple listing service for members of a real estate involves performing particular services.
  • Operating parking lots for members' customers may be performing particular services, but providing parking as part of a plan to promote patronage of businesses in an area may not be.
  • Providing insurance coverage often involves performing particular services.  Similarly, negotiating  discounted healthcare or similar services for members and/or nonmembers and providing related services may be performing particular services.

 


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