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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

Tax Treatment of Donations to Section 501(c)(5) Organizations

Contributions to labor, agricultural, and horticultural organiza­tions generally are not deductible as charitable contribu­tions for federal income tax purposes. They may be deductible as trade or business expenses, if they are ordinary and nec­essary in the conduct of the taxpayer’s trade or business. See Nondeductible Lobbying and Political Expenditures for more information.  Unreimbursed employee expenses, such as union dues, may be deductible; see Publication 529, Miscellaneous Deductions, for more information.  Also, the organization may be required to disclose that contributions are not deductible when it solicits them.


Return to Life Cycle of a Labor Organization

Return to Life Cycle of an Agricultural or Horticultural Organization