In Private Letter Ruling 200709070 the IRS recently held that Exceptional Organizations, a standard referrals/leads group, did not qualify as a tax exempt “business league.” This ruling presents a good opportunity to review a few of the requirements to qualify as a tax-exempt “business league.”

A “business league” is an association of persons having a common business interest, whose purpose is to promote the common business interest and not to engage in a regular business of a kind ordinarily carried on for profit. Its activities are directed to the improvement of business conditions of one or more lines of business rather than the performance of particular services for individual persons.

The Treasury Regulations set out the following specific requirements:

1. It must be an association of persons having some common business interest and its purpose must be to promote this common business interest;
2. It must be a membership organization and have a meaningful extent of membership support;
3. It must not be organized for profit;
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   alify as a tax exempt “business league.” This ruling presents a good opportunity to review a few of the requirements to qualify as a tax-exempt “business league.”

   A “business league” is an association of persons having a common business interest, whose purpose is to promote the common business interest and not to engage in a regular business of a kind ordinarily carried on for profit. Its activities are directed to the improvement of business conditions of one or more lines of business rather than the performance of particular services for individual persons.

   The Treasury Regulations set out the following specific requirements:

   1. It must be an association of persons having some common business interest and its purpose must be to promote this common business interest;
   2. It must be a membership organization and have a meaningful extent of membership support;
   3. It must not be organized for profit;
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      business interest, whose purpose is to promote the common business interest and not to engage in a regular business of a kind ordinarily carried on for profit. Its activities are directed to the improvement of business conditions of one or more lines of business rather than the performance of particular services for individual persons.

      The Treasury Regulations set out the following specific requirements:

      1. It must be an association of persons having some common business interest and its purpose must be to promote this common business interest;
      2. It must be a membership organization and have a meaningful extent of membership support;
      3. It must not be organized for profit;
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         one or more lines of business rather than the performance of particular services for individual persons.

         The Treasury Regulations set out the following specific requirements:

         1. It must be an association of persons having some common business interest and its purpose must be to promote this common business interest;
         2. It must be a membership organization and have a meaningful extent of membership support;
         3. It must not be organized for profit;
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            g some common business interest and its purpose must be to promote this common business interest;
         4. It must be a membership organization and have a meaningful extent of membership support;
         5. It must not be organized for profit;
         6. No part of its net earnings may inure to the benefit of any private shareholder or individual;
         7. Its activities must be directed to the improvement of business conditions of one or more lines of business as distinguished from the performance of particular services for individual persons;
         8. Its primary activity does not consist of performing particular services for individual persons; and
         9. Its purpose must not be to engage in a regular business of a kind ordinarily carried on for profit, even if the business is operated on a cooperative basis or produces only sufficient income to be self-sustaining.

         According to the IRS, Exceptional Organizations referral group did not qualify as a “business league” because its activities did not improve the business conditions of one or more businesses, its primary activities consisted of providing services for particular persons, and it was engaged in a regular b