Agricultural and horticultural organizations can claim tax-exempt status. These include groups involved in forestry, raising livestock, harvesting crops or aquatic resources and cultivating ornamental plants.
Others that qualify:
- Nonprofit associations that educate people about agriculture horticulture
- Groups that test soil and share the results with community members
- Organizations that exhibit livestock or farm products
An organization can even throw a rodeo and retain its tax-exempt status if the event's purpose is to educate the public about agriculture. Horse racing, on the other hand, is not considered an agricultural pursuit.