International Brotherhd - Boilrmkrs Ir Shp Bldrs Blcksmth Frgrs & Hlpr

Local lodge no. 363 has a stated purpose to organize all workers for their moral, economic, and social advancement. To achieve this purpose, the local's officers and business agents negotiate collective bargaining agreements with employers on behalf of the local's membership. The local is a not-for-profit organization and its exempt from federal income tax under group exemption number gen 1252 dated july 13, 1954. The local is affiliated with the international brotherhood of boilermakers, iron ship builders, blacksmiths, forgers, and helpers, and as such, is covered under a group exemption filed by the international. The internal revenue service has advised the local that they qualify under section 501 (c) (5) of the internal revenue code and is, therefore, not subject to tax under present income tax laws.