The farmers in Whitman County are concerned about the prices they are receiving for their crops. They decide to create the Whitman County Farm Commission, whose purpose is to encourage farmers to band together when selling their crops, educate legislators on farming issues, and instruct farmers on methods to control pests and weed in the most environmentally safe manner. Does this organization qualify for tax-exempt status? Please provide a primary source such as a court case or TC Memo that is similar to this situation to support the answer.

Subject is Accounting as there is no option for TAX.