IRS Logo
Print - Click this link to Print this page

Political and Lobbying Activities - Labor Organizations

An organization that otherwise qualifies for exemption under Internal Revenue Code section 501(c)(5) 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. 

Additional information:

Political Campaign and Lobbying Activities of IRC 501(c)(4), (c)(5), and (c)(6) Organizations

Return to Life Cycle of a Labor Organization


Page Last Reviewed or Updated: 14-Oct-2016