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Topic: 501(c)(6)

	Give.org
		Contributions to 501(c)(6) organizations are not deductible as charitable donations for federal income tax purposes.
		As long as 501(c)(4), 501(c)(6), or 501(c)(19) organizations are primarily involved with tax-exempt activities, they can engage in a substantial amount of lobbying.
		However, lobbying may not be a substantial part of the activities of a 501(c)(3) organization.
	www.give.org /tips/tax.asp (1799 words)

	501(c)(3) and 501(c)(6) Issues For Medical Societies (Site not responding. Last check: 2007-10-27)
		While a member’s dues to 501(c)(6) professional association are not deductible as charitable expenses, a large portion of the dues in such organizations may be deductible as a business expense (to the extent the dues do not involve lobbying expenses).
		Under the 1993 Act, a 501(c)(6) professional association must report annually to the IRS the total amount of lobbying expenditures and the total amount of dues and similar income to which the lobbying expenditures are allocated to determine dues deductibility.
		The FEC has advised that a 501(c)(6) professional association may place a voluntary check-off designation for a PAC contribution on its dues statements as long as no corporate PAC contributions are solicited and no portion of the dues is used as a political contribution.
	www.aaos.org /wordhtml/statesoc/501.htm (2435 words)

	Tax deductible charity (Site not responding. Last check: 2007-10-27)
		Also, publication 78, cumulative list of the IRS of organizations, extentas of tax is an annual listing of thousands of organizations to which the contributions are deductible because the charitable donations according to the defined thing in section 170 of the code of the public rent.
		501(c)(6) the nonlucrative organizations governed the inferior section extenta of tax 501(c)(6) of the code of the public rent include the leagues of the business, the commercial Chambers of Commerce, associations, boards of the real estate properties, and boards of the commerce.
		The contributions 501(c)(6) to the organizations are not deductible because the charitable donations for the federal intentions of the tax on the rent.
	deductible.letgohome.com /tax-deductible-charity.htm (1962 words)

	501(c) - Wikipedia, the free encyclopedia
		The 501(c)(6) is specifically reserved to Chamber of Commerce organizations, real estate boards, trade boards, professional football leagues (e.g., the NFL), and other types of business leagues.
		501(c)(6) organizations may engage in limited political activities that inform, educate, and promote their given interest.
		They may not engage in direct expenditures advocating a vote for a political candidate or cause.
	en.wikipedia.org /wiki/501c3 (726 words)

	[No title] (Site not responding. Last check: 2007-10-27)
		501(c)(6) is that they foster well being within a broadlydefined segment of the commercial sector.
		LAW AND ANALYSIS Section 501(c)(6) of the Code provides for the exemption from federal income tax of business leagues not organized for profit, no part of the net earnings of which inures to the benefit of any private shareholder or individual.
		The Court concluded that the line of business limitation of section 1.501(c)(6)1 is well grounded in the original of section 501(c)(6) and in its enforcement over a long period of time.The Court further concluded that exemption under section 501(c)(6) is not available to aid one group in competition with another within an industry.
	www1.law.umkc.edu /faculty/hoyt/Tax-Exempt/TXEXCASE-3.doc (18120 words)

	Taxation of Investment Income of Section 501(c)(6) Organizations
		The Administration's proposal wholly misapprehends the basis of the tax exemption for organizations specified in section 501(c)(6) and the reasons for the UBIT provisions under which certain income of such organizations are currently subject to tax.
		The Administration, however, does not propose to tax the investment earnings of those organizations, presumably because the availability or nonavailability of a deduction for dues is irrelevant to the purpose of which the exemption from tax was granted: such organizations advance socially laudable ends.
		An organization qualifies for exemption under section 501(c)(6) only if its activities are aimed at improving the business conditions generally of a line of business.
	www.taxnews.com /tnn/tei/tei_doc_public.nsf/85256396005ac84685256244005d3a03/c72a6b84653f282385256a73005f1b4e (1365 words)

	APA Council Authorizes New Companion Organization
		At its February 2000 meeting, the APA Council of Representatives authorized the association to incorporate a companion organization under section 501(c)(6) of the Internal Revenue Code.
		One major difference is that the APA is subject to a one million annual cap on lobbying expenses, while such a limitation does not apply to a 501(c)(6) organization.
		The 501(c)(6) entity will be funded by monies from the existing special assessment of APA members who are licensed health care practitioners.
	www.apa.org /practice/pu/apr00/c6.html (363 words)

	Comments on Budget Proposal to Tax the Investment Income of Section 501(c)(6) Organizations
		The Administration's proposal at once misapprehends and minimizes the basis of the tax exemption for organizations specified in section 501(c)(6) and the reasons for the UBIT provisions under which certain income of such organizations is currently subject to tax.
		The Administration essentially ties the exemption from tax of investment income to whether an association's members deduct their dues and asserts that since members of a trade association can generally deduct dues payments, exempting investment income earned on "excess" dues payments would constitute an unwarranted double tax benefit.
		An organization qualifies for exemption under section 501(c)(6) of the Code only if its activities are "directed to the improvement of business conditions of one or more lines of business as distinguished from the performance of particular services for individual purposes." Treas.
	www.taxnews.com /tnn/tei/tei_doc_public.nsf/85256396005ac84685256244005d3a03/3d62540800b2b96585256a73005e726d?OpenDocument (1249 words)

	FAQs on Reorganization Proposal
		Example: If the "new" 501(c)(6) annual budget is $20 million and $1 million of that is spent on lobbying, then 5 percent of national dues would be nondeductible.
		The same month, papers were filed with the IRS requesting permission to reorganize by creating a 501(c)(6) organization and retaining the present 501(c)(3) to continue APA’s vital education and research activities.
		On paper, some staff will be responsible to the APA 501(c)(6) and others to the APAER 501(c)(3), and their salaries and overhead expenses will be accounted for accordingly.
	www.psych.org /pnews/99-12-17/faq.html (1265 words)

	ALA \| Tax Status
		A 501(c)(6) may engage in political activity, but must pay a 35% excise tax on the total amount of its direct political expenditures.
		A 501(c)(6) may engage in the same types of charitable, educational, and literary activities permitted for a 501(c)(3).
		This limited exception is not available for activities which are intended to be sustained over a long period of time and which require the allocation of resources, such as certification activities for individuals or the establishment of a union.
	www.ala.org /ala/ourassociation/governingdocs/legalguidelines/taxstatus/taxstatus.htm (621 words)

	AANS.org \| Library
		The 501(c)(6) serves as the umbrella organization, while many activities and functions, education and research among them, remain under the 501(c)(3).
		Appropriately, and to capitalize on the positive name recognition of AANS, the new 501(c)(6) entity assumed the name "American Association of Neurological Surgeons." The 501(c)(3) entity adopted the name "American Association of Neurosurgeons." However, both entities share identical leadership and membership.
		Copies of the revised AANS Bylaws, including those for both the 501(c)(6) and the 501(c)(3) entities, are available on the 2003-04 AANS Membership Directory CD-ROM, sent to all AANS members in October.
	www.aans.org /library/Article.aspx?ArticleId=18650 (350 words)

	Business Leagues
		Section 501(c)(6) of the Internal Revenue Code provides for the exemption of business leagues, chambers of commerce, real estate boards, boards of trade, and professional football leagues, which are not organized for profit and no part of the net earnings of which inures to the benefit of any private shareholder or individual.
		A business league is an association of persons having some common business interest, the purpose of which is to promote such common interest and not to engage in a regular business of a kind ordinarily carried on for profit.
		Chambers of commerce and boards of trade are organizations of the same general type as business leagues. They direct their efforts at promoting the common economic interests of all commercial enterprises in a trade or community, however.
	www.irs.gov /charities/nonprofits/article/0,,id=96107,00.html (166 words)

	CRS Report: RL30877 - Characteristics of and Reporting Requirements for Selected Tax-Exempt Organizations - NLE
		By far the largest number of tax-exempt organizations are grouped under five particular categories, and they are usually referred to by their section or subsection of the Code, i.e., 501(c)(3), 501(c)(4), 501(c)(5), 501(c)(6), and section 527.
		There is no tax code prohibition on their lobbying or engaging in campaign activities, but federal election laws generally require campaign activities to be conducted in a political action committee.
		Dues to many trade associations [501(c)(6) organizations] and labor unions [501(c)(5)] and some charitable [501(c)(3)] or social welfare organizations [501(c)(4)] may be tax-deductible business expenses for some or all of their members.
	www.cnie.org /nle/crsreports/risk/rsk-64.cfm (3415 words)

	Primer on Federal Tax Rules Pertaining to Lobbying
		When you place a full-page advertisement in a newspaper advocating the defeat of HR 2345 and urge subscribers to tell their Congressmen to vote against HR 2345, this is grassroots lobbying.
		Because contributions to a § 501(c)(3) organization may qualify for deduction as charitable contributions, the rules are stricter for this category of tax-exempt organization.
		However, if the § 501(c)(6) organization engages in lobbying, a portion of dues that would otherwise be deductible by members are rendered non-deductible.
	www.exempttaxlaw.com /CM/Articles/articles15.asp (760 words)

	The Campaign Legal Center: LEGAL CENTER WEEKLY REPORT January 31, 2003
		The Legal Center called for the IRS to require expanded disclosure of fund transfers and relationships among 501(c)(4), 501(c)(5), 501(c)(6), and 527 tax-exempt organizations in order to enhance public understanding of the political activities of these organizations.
		501(c)(4), 501(c)(5), and 501(c)(6) tax-exempt organizations may engage in some campaign activity, so long as it does not constitute their primary purpose.
		Moreover, the Legal Center expressed concern about the prospect of 501(c)(4), 501(c)(5), 501(c)(6) and 527 organizations' using fund transfers to 501(c)(3) organizations to exploit the FEC's exemption for 501(c)(3)'s from new "electioneering communications" financing and disclosure rules.
	www.campaignlegalcenter.org /press-433.html (988 words)

	Computer Users Group 501(c)(6)? (Site not responding. Last check: 2007-10-27)
		501(c)6 is for Business Leagues 501(c)7 is for Social Clubs If your organization is sponsored by the manufacturer, it may not qualify as any type of non profit.
		If you are trying to develop a standard set of practices, you may be more of a business league.
		Dan Fitzgerald On Tue, 13 Aug 2002 21:24:59 GMT Don Brady wrote: Exempts at aol.com wrote: >Don Brady is thinking about 501(c)(6) for a computer users group...
	www.rain.org /pipermail/nonprofit/2002-August/000840.html (251 words)

	GAO-02-444, Political Organizations: Data Disclosure and IRS's Oversight of Organizations Should Be Improved
		The Implementing Guidelines for 2003 will contain a number of projects focused on this area, including a sampling of filings to assess the correctness of the information on the forms.
		In addition, as part of our market segment studies of section 501(c)(5) unions and section 501(c)(6) trade associations, we will determine whether these organizations have affiliated section 527 organizations and, if so, whether those organizations have complied with the new reporting and disclosure requirements.
		We are taking a studied and appropriate approach to implement and enforce new requirements on organizations that previously had no interaction with us.
	www.gao.gov /htext/d02444.html (13759 words)

	APA to Strengthen Advocacy Role (Site not responding. Last check: 2007-10-27)
		The APA is moving to increase its advocacy and lobbying activities on behalf of its members and their patients.
		It has filed a request for rulings with the Internal Revenue Service that asks permission to reorganize APA by establishing a non-profit professional organization under Section 501(c)(6) of the tax code.
		Establishment of a 501(c)(6) organization will have little effect on APA members and the benefits they receive, according to APA’s General Counsel.
	www.mdpsych.org /F99_APA.htm (421 words)

	Self Help Legal Center: Southern Illinois University School of Law (Site not responding. Last check: 2007-10-27)
		I thought that this was prohibited since we are a 501(c)(6) tax-exempt organization.
		Similarly, while a 501(c)(6) organization may engage in some "political activities," engaging in political activity cannot be a 501(c)(6)'s primary activity.
		Finally, most 501(c)(6) organizations are prohibited from having direct or indirect participation or intervention in political campaigns that are on behalf of or in opposition to any candidate for public office.
	www.law.siu.edu /selfhelp/newsletter/47.htm (245 words)

	Status Manual, Ch 1, Sec 1.5 - New Accounts 201.023
		This section of the act outlines the provisions under which nonprofit, IRS Section 501(c)(3) organizations can become liable for state unemployment tax.
		There are other exemptions granted under IRS Section 501 such as 501(c)(5), 501(c)(6), etc. Note that this procedure applies only to non-profit employers who hold a 501(c)3 exemption.
		Liability under this section of the law is normally based on a Status Report and an IRS Section 501(c)(3) exemption letter.
	www.twc.state.tx.us /ui/tax/manuals/status/sts_ch01_05.html (663 words)

	Board unanimously sends companion organization proposal to council
		Because of that, it may not expend more than one million dollars on lobbying expenses in any one year.
		By creating a separate 501(c)(6) organization, which has no limitation on lobbying expenses, APA and the companion organization together would have more freedom and flexibility in their advocacy and lobbying work.
		In addition, 501(c)(6) organizations have greater freedom to engage in activities that promote professional interests.
	www.apa.org /monitor/feb00/companionorg.html (408 words)

	The Resource Center for Associations -- Your Association's Five Star Resource
		American Society of Indexers (ASI), 501(c)(6): 4 years ASI is a nonprofit educational and professional organization of 1,000 members who are all involved with the profession of indexing publications.
		The Foundation promotes and supports education, special papers and publications, scholarships, recognition awards and research in the area of applied psychophysiology.
		BCIA offers a credentialing program for 1,500 health care professionals in biofeedback, based on educational pre-requisites, a validated and peer reviewed blueprint of knowledge and a written examination; provides a searchable website registry of certificants; and offers recertification and accreditation via continuing education.
	www.resourcenter.com /clientList.htm (589 words)

	APA Reorganization Plan Endorsed by Huge Margin
		The Board of Trustees made the election results official at its meeting last month in Washington, D.C. APA will now be able to proceed with its transition from a 501(c)(3) charitable organization to a 501(c)(6) professional organization, the tax status held by most of its district branches and other national medical organizations.
		In January 2001, the 501(c)(6) organization will become the American Psychiatric Association.
		Three 501(c)(3) organizations will become subsidiaries of the 501(c)(6) parent organization.
	www.psych.org /pnews/00-04-07/reorg.html (632 words)

	National Intramural-Recreational Sports Association
		K. To engage in any lawful activity for which corporations may be organized under Oregon laws, none of which is for profit, and within the meaning of Section 501(c)(6) of the Internal Revenue Code of 1986.
		Any such assets not so disposed of shall be disposed of by the Circuit Court of the county in which the principal office of the Corporation is then located, exclusively for such purposes or to such organization or organizations, as said court shall determine, which are organized and operated exclusively for such purposes.
		D. Notwithstanding any other provisions of these Restated Articles, the Corporation shall not conduct or carry on activities not permitted to be conducted or carried on by an organization exempt under Section 501(c)(6) of the Internal Revenue Code as now stated, or as it may be hereafter amended.
	www.nirsa.org /about/articles.htm (984 words)

	Mass. Dept. of Revenue - Letter Ruling 89-6: IRC § 501 Corporation may not be Manufacturing or R&D Corporation
		Letter Ruling 89-6: IRC § 501 Corporation may not be Manufacturing or R&D Corporation
		(the Corporation) is a not-for-profit Delaware membership corporation which has qualified as a tax-exempt trade association under section 501(c)(6) of the Internal Revenue Code (the Code).
		The Corporation may not issue stock, but has two classes of membership: voting members (Sponsors) and non-voting members (Members).
	www.dor.state.ma.us /rul_reg/lr/lr_89_6.htm (2638 words)

	Campaigns & Elections
		Corporations are prohibited from using treasury funds for electioneering communications within 30 days before a primary and 60 days before a general election, but they are able to fund such advertisements through their affiliated PACs, using voluntarily contributed individual monies in those PAC accounts.
		Some corporations pay for electioneering related activities through donations to other groups, such as industry associations (501(c)(6) organizations such as the U.S. Chamber of Commerce and Americans for Job Security, or issue-oriented 501(c)(4) organizations).
		The Supreme Court has held that it is unconstitutional to prohibit corporations from spending funds to campaign for and against state ballot measures.
	www.polisource.com /campaigns-elections.shtml (3025 words)

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