# Requirements for Tax Exempt Section 501(c)(5) Organizations
> **IRS** · Final regulations. · Published 1997-07-29 · Effective 1995-12-21 · 62 FR 40447
## Document
- **Document number:** 97-19814
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 62 FR 40447
- **CFR reference:** 26 CFR 1
- **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).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1997/07/29/97-19814/requirements-for-tax-exempt-section-501c5-organizations)
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