Transcription of IRC 501(c)(5) Organizations - IRS tax forms
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IRC 501(c)(5) Organizations - IRS tax forms
Exempt Organizations -Technical Instruction Program for FY 2003 IRC 501(c)(5) Organizations By John Francis Reilly, Carter C. Hull, and Barbara A. Braig Allen Exempt Organizations -Technical Instruction Program for FY 2003 IRC 501(c)(5) Organizations By John Francis Reilly, Carter C. Hull, and Barbara A. Braig Allen Overview Purpose IRC 501(c)(5) provides for the exemption from federal income tax of labor, agricultural, or horticultural Organizations . As of March 31, 2002, there were 58,962 Organizations recognized as tax-exempt under IRC 501(c)(5). This article will address the requirements an organization must meet to qualify for recognition as exempt under IRC 501(c)(5).
Mar 31, 2003 · Rules relating to the political campaign and lobbying activities of IRC 501(c)(5) are the subject of a separate article. In This Article This article contains the following topics. Topic See Page Overview 1 A. Statutory History 3 B. Labor Organizations 4 1. Definition 4 2. Membership 5 3. Principal Purposes 8 4. Qualifying Activities 9 5.
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