# 501(c)(5) A **501(c)(5) organization** is a tax-exempt **labor, agricultural, or horticultural organization** — most prominently, **labor unions**. Like the [[501(c)(6)]] business league, it is the membership-funded counterpart on the labor side: dues are not charitable contributions, donors need not be disclosed, and the organization may engage in substantial lobbying and political activity short of making electioneering its primary purpose. The (c)(5) is the structural mirror of the (c)(6): where (c)(6)s organize and spend on behalf of business, (c)(5)s do so on behalf of organized labor. It is the principal vehicle through which unions participate in politics on the tax-exempt side, complemented by union-connected PACs ([[Political Action Committee]]) for direct candidate giving. Included in the category are agricultural and horticultural organizations — farm bureaus, growers' associations, and similar groups promoting the interests of those in agriculture. ## In the Stack For the right-wing money map this KB tracks, the (c)(5) matters mainly as the **labor-side analogue** that conservatives campaign against (e.g., "right to work," union dues restrictions, and challenges to public-sector union funding). It rounds out the membership-organization trio with the [[501(c)(4)]] and [[501(c)(6)]]. ## See Also - [[501(c)(6)]] — the business-side counterpart - [[501(c)(4)]] — the social-welfare category - [[Political Action Committee]] — union direct-giving vehicle - [[Tax Code Hub]] — folder reader map