Public Policy & Legislative Action
Position Statements/Policy Statements
Letters Supporting Research Beneficial to the Goat Industry
Letters Supporting Projects and Programs Beneficial to the Goat Industry
Section 501(c)(5) of the IRS Guidelines provides for exemption of agricultural organizations. To be exempt, an organization must meet the following requirements: The net earnings of the organization may not inure to the benefit of any member; and the objects of the organization must be the betterment of conditions of those engaged in the pursuits of labor, agriculture, or horticulture, the improvement of the grade of their products, and the development of a higher degree of efficiency in their respective occupations.
Seeking legislation germane to the organization's programs is recognized as a permissible means of attaining its exempt purposes. A section 501(c)(5) agricultural organization may engage in some political activities so long as that is not its primary activity.