Trade associations that meet the requirements of Internal Revenue Code section 501(c)(6) are exempt from federal income tax as business leagues. The same provision extends exemption to chambers of commerce, real estate boards, boards of trade, and professional football leagues. During its existence, a tax-exempt business league has numerous interactions with the IRS - from filing an application for recognition of tax-exempt status, to filing the required annual information returns, to making changes in its mission and purpose. The IRS makes information, explanations, guides, forms and publications on all of these subjects available through this IRS website. The illustration below provides links to the documents most organizations 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 On-Line EIN Application Types of Organizations Exempt under Code Section 501(c)(6) Business Leagues - Requirements for Exemption Examples of Qualifying Activities Non-Qualifying Activities Inurement and benefits to members Conducting for-profit business activities Performing particular services Chambers of commerce and boards of trade Real estate boards Professional football leagues Applying to the IRS Application Forms Exemption Application (Form 1024) Group exemption User Fee Power of Attorney Disclosure of Applications IRS Processing While You Wait Ruling 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 of 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 Business Activities Inurement Particular Services Not Filing Annual Return or Notice Lobbying and Political Campaign Activity Proxy Tax Employment Taxes Requirements to Pay Exceptions and Exclusions Worker Classification Forms and Publications Retirement Plan Information for Tax-Exempt Organizations Contributions Disclosure Annual Returns, Exemption Applications, and Determination Letters Nondeductible Dues Disclosure Fundraising Solicitation Notice 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
