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Jan 30, 2026 · Section 501 © (6) of the Internal Revenue Code provides for the exemption of business leagues, chambers of commerce, real estate boards, boards of trade and profe@Mar 31, 2003 · For example, an organizations application that raises the issue whether the organization meets the "line of business" requirement will probably raise the issue whe`Jan 30, 2026 · Section 501 © (6) of the Internal Revenue Code provides for the exemption of the following types of organizations:+Feb 27, 2026 · An organization whose primary purpose is to engage in a regular business of a kind ordinarily carried on for a profit is not a business league, and does not qualify-TG 6: Business Leagues â IRC Section 501©(6) This document is not an official pronouncement of the law or the position of the Service and cannot be used, cited, or relied upon |Jan 30, 2026 · 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 /Membership and support - IRC 501 © (6) A business league exempt under Code section 501 © (6) organization is a membership organization characteristically supported by dues. Alt

