Social welfare organizations Review Internal Revenue Code section 501(c)(4) for social welfare organization tax exemption requirements. Employee benefit associations or funds A brief description of the requirements for exemption for employees' associations under IRC sections 501(c)(4), 501(c)(9), and 501(c)(17). Labor and agricultural organizations A brief description of the requirements for exemption under IRC section 501(c)(5). Business leagues Review Internal Revenue Code section 501(c)(6) for business league tax exemption requirements. Social clubs Requirements for exemption, filing and recordkeeping for social clubs under Internal Revenue Code section 501(c)(7). Fraternal societies A brief description of the requirements for exemption under Internal Revenue Code ("IRC") sections 501(c)(8) and 501(c)(10). Veterans' organizations A brief description of the requirements for exemption of veterans organizations under Internal Revenue Code sections 501(c)(19) and 501(c)(23). Exemption requirements: Political organizations A brief description of the requirements for exemption under IRC section 527. Other tax-exempt organizations Miscellaneous types of organizations that qualify for exemption from federal income tax.