A labor organization can pay death, sick, accident and similar benefits to members because paying such benefits serves the members' mutual interest in improving their shared working conditions. On the other hand, the exempt purposes of a section 501(c)(5) agricultural organization are to better the conditions of those engaged in agricultural pursuits generally rather than to benefit specifically the individual members. Thus, providing welfare aid and financial assistance to members of an agricultural organization may be proscribed inurement. Note, however, that an organization may generally not be exempt if its principal activity is to manage savings or investment plans, including pension or other retirement plans.

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