During its existence, a labor organization has numerous interactions with the IRS – from filing an application for recognition of tax-exempt status under Internal Revenue Code section 501(c)(5), to filing the required annual information returns, to making changes in its mission and purpose. The IRS provides information, explanations, guides, forms and publications on all of these subjects – they are available through this IRS website. The illustration below provides an easy-to-use way of linking to the documents most labor organizations will need as they proceed though the phases of their "life cycle." Starting out Creating the Organization Organizing Documents Bylaws Employer Identification Number Application Form PDF Online EIN Application Characteristics of a Labor Organization Labor Organizations - Exempt Purposes Examples of Nonqualifying Activities Inurement and benefits to members Examples of Labor Organizations Applying to IRS Application Forms Exemption Application (Form 1024) Group exemption User Fee Power of Attorney Disclosure of Applications IRS Processing While You Wait Rulings and Determination Letters Advance Rulings Help from the IRS Application Process Step by Step Customer Account Services Publication 557, Tax-Exempt Status for Your Organization PDF Required filings Annual Exempt Organization Return Requirements for Filing Power of Attorney Unrelated Business Income Tax Requirements for Filing Form 990-T PDF Form 990-T instructions PDF Estimated Tax Exceptions and Exclusions Employment Taxes Help from the IRS Customer Account Services Publication 598, Tax on Unrelated Business Income for Exempt Organizations PDF Publication 557, Tax-Exempt Status for Your Organization PDF Publication 4221-NC, Compliance Guide for Tax-Exempt Organizations (other than 501(c)(3) Public Charities and Private Foundations) PDF Ongoing compliance Jeopardizing Exemption Non-Exempt Activities - Examples Inurement Benefits to members Not Filing Annual Return or Notice Political Campaign Activity and Lobbying Employment Taxes Requirements to Pay Exceptions and Exclusions Worker Classification Forms and Publications Retirement Plan Information for Tax-Exempt Organizations Contributions Disclosure Help from the IRS Customer Account Services Publication 557, Tax-Exempt Status for Your Organization PDF Publication 4221-NC, Compliance Guide for Tax-Exempt Organizations (other than 501(c)(3) Public Charities and Private Foundations) PDF Significant events Reporting Changes to IRS Termination of exempt organization Private Letter Rulings and Determination Letters Audits of Exempt Organizations Potential examination consequences Examination procedures Power of attorney Termination of Exempt Organization Help from the IRS Customer Account Services Publication 557, Tax-Exempt Status for Your Organization PDF Publication 4221-NC, Compliance Guide for Tax-Exempt Organizations (other than 501(c)(3) Public Charities and Private Foundations) PDF
