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Organizational Form: A nonprofit trade association [IRS 501(c)(6)]

  • Serves as a nonprofit trade group or business league to promote the common business interests of its members
  • May deduct dues as business expenses if ordinary and necessary in the conduct of the taxpayer's business. The portion of dues for lobbying and political activities may not be deductible. Donations to a 501(c)(6) are NOT tax deductible as charitable contributions. Charter schools, as 501(c)(3) nonprofits, should be unaffected.
  • Is allowed a wide range of lobbying. The main stipulation is that a 501(c)(6) is required to disclose to membership the percentage of its annual dues that is devoted to lobbying efforts.
  • May engage in political campaigns on behalf of or in opposition to candidates for public office, provided that such intervention does not constitute the organization's primary activity.
  • Must adhere to the following guidelines regarding campaign or lobbying efforts: Amounts paid for intervention or participation in any political campaign or for grassroots lobbying are allowed but may not be deducted as a business expense. Again, this should not impact charter schools.
  • See: https://www.irs.gov/pub/irs-tege/eotopicl03.pdf


About the Coalition   |   Mission & Purpose   |   Nonprofit 501(c)(6)
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