To be exempt as a business league, an organization must show that its purpose is improving business conditions of one or more lines of business. Similarly, the activities of chambers of commerce and boards of trade are directed towards improving business conditions in a trade community. This does not include providing particular services that are a convenience or economy to individual members in their businesses. For example, the following activities do not further section 501(c)(6) exempt purposes: Advertising that carries the name of members Interest-free loans Assigning exclusive franchise areas Operating a real estate multiple listing system Operating a credit reporting agency. Return to Life Cycle of a Business League (Trade Association)
