501(c)(5) Agricultural, horticultural, and labor organizations
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.
Click here to see the largest and some examples of smaller organizations.
The Numbers (United States)
- The number of organizations registered with the IRS changed by -0 percent from 56,819 in 2002 to 46,214 in 2012.
- The number of organizations reporting to the IRS changed -1 percent from 0 in 2002 to 18,712 in 2012.
- Total revenues for reporting organizations changed by -1 percent from 0 in 2002 to $23,758,099,253 in 2012.
- Total assets for reporting organizations changed by -1 percent from 0 in 2002 to 38,503,385,032 in 2012.
(Note: Financial data have not been adjusted for inflation.)
Organizations That File Annually with the IRS
These organizations must have at least $25,000 in gross receipts.
- 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.")
Registered users can create their own custom tables to view organizations in multiple dimensions or explore other information that we have on these organizations. Click here to learn more.