Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate

 

Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

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

Political and Lobbying Activities - Agricultural/Horticultural Organizations and Business Leagues

An organization that otherwise qualifies for exemption under Internal Revenue Code section 501(c)(5) or  501(c)(6) will not be disqualified merely because it engages in some political activity.  In addition, these organizations may engage in lobbying that is germane to accomplishing their exempt purposes without placing their exemption in jeopardy.  An organization (other than a labor organization) that engages in these activities may need to give members notice of dues used for such activities, or be subject to a proxy tax on the amount of the expenditures.

Additional information:


Return to Life Cycle of an Agricultural or Horticultural Organization

Return to Life Cycle of a Business League (Trade Association)