A labor organization is an association of workers who have combined to protect or promote their interests by bargaining collectively with their employers to secure better working conditions, wages, and similar benefits. Similar benefits include benefits traditionally provided by labor organizations such as strike, lockout, death, sickness, accident, and other benefits. Labor organizations need not be recognized labor unions. An organization does not qualify for exemption if its net earnings inure to the benefit of any member. Additional information Labor organizations - membership Return to Life Cycle of a Labor Organization