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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 decreased by 11 percent from 61,444 in 1998 to 54,425 in 2008.
- The number of organizations reporting to the IRS increased 8 percent from 25,909 circa 1998 to 28,062 circa 2008.
- Total revenues for reporting organizations increased by 37 percent from $15.6 billion circa 1998 to $21.4 billion circa 2008.
- Total assets for reporting organizations increased by 50 percent from $20.1 billion circa 1998 to $30.2 billion circa 2008.
(Number of reporting organizations, revenues and assets are based on all organizations that filed Form 990 or 990EZ within 24 months of the release date of the 1998 and 2008 registration files. Financial data have not been adjusted for inflation.)
Statistical Tables
Registered Organizations
- Summary
- Trends
- By Type of Activity or Purpose (NTEE)
- By Organization Age (The IRS's "ruling date.")
Organizations That File Annually with the IRS
These organizations must have at least $25,000 in gross receipts.
- Summary
- Trends
- By Type of Activity or Purpose (NTEE)
- By Size of Organization (Total Expenses, Total Revenue, or Assets)
- By Organization Age (The IRS's "ruling date.")
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