Internal Revenue Code 501(c)(6): Primary federal legislation governing business leagues, chambers of commerce, and professional associations that defines tax-exempt status requirements

IRS Publication 557: Federal guidelines detailing tax-exempt status requirements and application procedures for organizations

State Corporation Laws: State-specific legislation governing the formation and operation of corporations, including specific requirements for nonprofit entities

State Nonprofit Corporation Acts: State-specific laws governing nonprofit corporations, including formation, governance, and dissolution requirements

Business Interest Promotion Requirement: Legal requirement that the organization must primarily promote common business interests of its members rather than individual interests

Non-Profit Business Restriction: Regulatory requirement prohibiting the organization from primarily engaging in for-profit business activities

Individual Services Restriction: Prohibition against performing particular services for individual members as a primary activity

Political Activity Limitation: Restriction on engaging in political campaign activities as a primary function of the organization

Membership Requirement: Requirement that the organization must be membership-based and serve a common industry or business purpose

Governance Structure Requirements: Legal requirements for board structure, membership provisions, and organizational governance

Dissolution Procedures: Legal requirements for dissolution process and distribution of assets upon dissolution

IRS Form 1024: Federal application form required for obtaining tax-exempt status under 501(c)(6)

Annual Reporting Requirements: Ongoing obligations for regular reporting to state and federal authorities to maintain compliance and tax-exempt status