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501(c)(5) Agricultural, horticultural, and labor organizations

Introduction

Agricultural, horticultural, and labor organizations are exempt under Internal Revenue Code section 501(c)(5).


Agricultural and horticultural organizations such as farm bureaus work to better the conditions of those engaged in agriculture or horticulture, develop more efficiency in agriculture or horticulture, or improve the products. Such organizations are concerned with raising livestock, forestry, cultivating land, raising and harvesting crops or aquatic resources, cultivating useful or ornamental plants, and similar pursuits.


Labor organizations such as national and local labor unions are associations of workers who have combined to protect or promote their interests by bargaining collectively with their employers to secure better working conditions, wages, and similar benefits. Labor organizations need not be recognized labor unions. Labor organizations may also be organized to improve the grade of labor's products, or develop a higher degree of efficiency in their occupation.

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The Numbers (United States)

  • The number of organizations registered with the IRS changed by -0 percent from 56,329 in 2002 to 46,514 in 2012.
  • The number of organizations reporting to the IRS changed -1 percent from 0 in 2002 to 18,789 in 2012.
  • Total revenues for reporting organizations changed by -1 percent from 0 in 2002 to $24,934,240,920 in 2012.
  • Total assets for reporting organizations changed by -1 percent from 0 in 2002 to 41,201,934,452 in 2012.

(Note: Financial data have not been adjusted for inflation.)

Statistical Tables

Registered Organizations

Organizations That File Annually with the IRS

These organizations must have at least $25,000 in gross receipts.

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