Women's International Network of Utility Professionals is a not-for-profit 501 (c) (6) organization under the IRA Code. Section 501 (c) (6) of the IRS code provides for the exemption of business leagues - which is an association of individuals with a common business interest. Contributions to WiNUP are not tax deductible as a charitable donation. Contributions may qualify as a business expense. Donors should consult a tax professional.