Regarding how an agricultural organization might qualify as a non-profit organization, CRA stated:
In order to benefit from the tax exemption provided for in paragraph 149(1)(e), the taxpayer is not required to obtain a registration. However, the taxpayer must satisfy all the necessary requirements. The Act does not define the term "agricultural organization". Therefore, the term must be given its ordinary meaning.
CRA went on to note that an agricultural organization might also be exempted under s. 149(1)(l).