An organization that otherwise qualifies for exemption under Internal Revenue Code section 501(c)(5) or 501(c)(6) will not be disqualified merely because it engages in some political activity. In addition, these organizations may engage in lobbying that is germane to accomplishing their exempt purposes without placing their exemption in jeopardy. An organization (other than a labor organization) that engages in these activities may need to give members notice of dues used for such activities, or be subject to a proxy tax on the amount of the expenditures. Additional information Political Campaign and Lobbying Activities of IRC 501(c)(4), (c)(5), and (c)(6) Organizations PDF (EO Continuing Professional Education article) Lobbying Issues PDF (Exempt Organizations Continuing Professional Education text article) Return to Life Cycle of an Agricultural or Horticultural Organization Return to Life Cycle of a Business League (Trade Association)
