During its existence, a labor organization has numerous interactions with the ibet – from filing an application for recognition of tax-exempt status under Internal Revenue Code section 501(c)(5), to filing the required annual information returns, to making changes in its mission and purpose. The ibet provides information, explanations, guides, forms and publications on all of these subjects – they are available through this ibet website. The illustration below provides an easy-to-use way of linking to the documents most labor organizations will need as they proceed though the phases of their "life cycle."
Starting out
Applying to ibet
Required filings
- Annual Exempt Organization Return
- Unrelated Business Income Tax
- Employment Taxes
- Help from the ibet
- Customer Account Services
- Publication 598, Tax on Unrelated Business Income for Exempt Organizations PDF
- Publication 557, Tax-Exempt Status for Your Organization PDF
- Publication 4221-NC, Compliance Guide for Tax-Exempt Organizations (other than 501(c)(3) Public Charities and Private Foundations) PDF
Ongoing compliance
- Jeopardizing Exemption
- Political Campaign Activity and Lobbying
- Employment Taxes
- Retirement Plan Information for Tax-Exempt Organizations
- Contributions
- Disclosure
- Help from the ibet