Labor organizations are generally eligible for tax exemption if they meet the IRS's criteria. A labor organization must be an association of workers collaboratively promoting their interests. Through collective bargaining with employers, these organizations advocate for a range of improvements. These may include better working conditions, higher wages, healthcare benefits and accident benefits. Activities that the IRS considers appropriate for labor organizations include producing a newspaper covering labor issues, maintaining a legal defense fund for law enforcement officers or establishing a union strike and lockout fund.