CHAPTER SIXTEEN
Labor, Agricultural, and Horticultural Organizations
§ 16.1 LABOR ORGANIZATIONS
p. 406, third complete paragraph. Insert as last sentence:
Likewise, an organization that provided and assigned officials to youth football games failed to qualify as an exempt labor entity inasmuch as all of its members were dues-paying independent contractors.13.1
13.1 Priv. Ltr. Rul. 201121027, in which the IRS likened the organization to an “employment agency.”
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