An organization whose primary purpose is to engage in a regular business of a kind ordinarily carried on for a profit is not a business league, and does not qualify for exemption under Internal Revenue Code section 501(c)(6). For example, the following have been found to be non-exempt business activities: Testing the safety of electrical products for commercial enterprises Selling credit information and collection services Employment agency Providing commercial towing services for members of an automobile association Laboratory services that are an organization's principal activity and only source of income Providing insurance Selling television advertising rights Additional information Qualified convention and trade show activities Return to Life Cycle of a Business League (Trade Association)
