Exemption Requirements A brief description of the requirements for exemption for employees' associations under IRC sections 501(c)(4), 501(c)(9), and 501(c)(17).
Unrelated Business Income Tax - Special Rules Unrelated business income tax rules applicable to organizations exempt under IRC sections 501(c)(7) (social clubs) and 501(c)(9) and 501(c)(17) (employee associations).
Solicitation Notice A brief description of the solicitation notice requirements under IRC section 6113.