501(c)(6) - Business Leagues, Chambers of Commerce, Real Estate Boards, etc.

Trade associations (example: American Bar Association, American Medical Association, etc) are made of members with a common business interest. They may advertise their respective industries and spend unlimited amounts on lobbying. Business leagues may conduct political activity, but expenditures may be subject to tax. Most 501(c)(6) organizations establish Political Action Committees or other tax advantaged entities to conduct political activity.

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