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Business League Orgs     
 

Tax Information for Business Leagues

Exemption Requirements
A brief description of the requirements for exemption under Internal Revenue Code (IRC) section 501(c)(6).

Application for Recognition of Exemption
Procedures for applying for exemption under IRC section 501(c).

Filing Requirements
A brief description of annual filing requirements for tax-exempt organizations.

Unrelated Business Income Tax - General Rules
A general description of the unrelated business income tax requirements for tax-exempt organizations.

Proxy Tax
A description of the notice, reporting, and tax requirements for certain tax-exempt organizations that incur nondeductible lobbying and political expenditures.

Solicitation Notice
A brief description of the solicitation notice requirements under IRC section 6113.