Requirements for Tax Exempt Section 501(c)(5) Organizations
other · IRS · Rule · Published 1997-07-29 · Effective 1995-12-21 · 62 FR 40447
Document
Document number
97-19814
Federal Register citation
62 FR 40447
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
1997-07-29
Effective date
1995-12-21
Treasury docket
TD 8726
Abstract
This document contains final regulations clarifying certain requirements of section 501(c)(5). The requirements are clarified to provide needed guidance to organizations on the requirements an organization must meet in order to be exempt from tax as an organization described in section 501(c)(5).