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Treas. Reg. § 1.501(c)(5)-1

Labor, agricultural, and horticultural organizations.
CFR 1997 annual edition (revised as of 1997-04-01) · superseded Apr 1, 1998
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(a) The organizations contemplated by section 501(c)(5) as entitled to exemption from income taxation are those which:
(1) Have no net earnings inuring to the benefit of any member, and
(2) Have as their objects the betterment of the conditions of those engaged in such pursuits, the improvement of the grade of their products, and the development of a higher degree of efficiency in their respective occupations.
(b) Organizations described in section 501(c)(5) and otherwise exempt from tax under section 501(a) are taxable upon their unrelated business taxable income. See part II (section 511 and following), subchapter F, chapter 1 of the Code, and the regulations thereunder.
Treas. Reg. § 1.501(c)(5)-1 — Labor, agricultural, and horticultural organizations. · CFR 1997 annual edition (revised as of 1997-04-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.501%28c%29%285%29-1&asof=1965-04-30 · printed Oct 16, 2026
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  • (a) (a) The organizations contemplated by section 501(c)(5) as …
  • (b) (b) Organizations described in section 501(c)(5) and otherw…
Implements
I.R.C. § 501 Exemption from tax on corporations, certain trusts, etc.

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Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Apr 1, 1997Mar 31, 1998CFR 1997 annual edition (revised as of 1997-04-01) run 127View
Apr 1, 1998Mar 31, 2000CFR 1998 annual edition (revised as of 1998-04-01) run 127T.D. 8726, 62 FR 40449, July 29, 1997View · Redline (sign in)
Apr 1, 2000Mar 31, 2006CFR 2005 annual edition (revised as of 2005-04-01) run 127T.D. 8726, 62 FR 40449, July 29, 1997View · Redline (sign in)
Apr 1, 2006currenteCFR editorial change effective 2016-07-12 run 2T.D. 8726, 62 FR 40449, July 29, 1997View · Redline (sign in)
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