Articles

The CARES Act: A Guide to the Resources for Nonprofit Organizations

In response to the COVID-19 pandemic, Congress recently passed the CARES Act, a $2.2 trillion bill that provides economic relief for individuals, small businesses, corporations, hospitals, state and local governments, and nonprofit organizations, amo… Read More
Read More

COVID-19: Legal Strategies for Association Meetings

Due to the unforeseen and devastating effects of the rapidly spreading COVID-19 pandemic, associations are facing incredibly tough decisions right now regarding upcoming and long-scheduled conferences and meetings in the United States and around the… Read More
Read More

Endorsements and Licensing: Minimizing Your Association’s Liability Risk

Associations frequently endorse, sponsor or lend their names to products and services provided by third parties. In addition, associations often “rent” their membership lists to vendors and others for use in promoting beneficial and/or di… Read More
Read More

Association Endorsements: The Current State of the Tax Law

When an association endorses a vendor’s product or service to its members – and is compensated by the vendor for that endorsement – is that compensation taxable to the association? In whole or in part? How can association endorsemen… Read More
Read More

Model Lobbying Tax Compliance Guide for Association Staff

What follows is a model lobbying tax compliance guide for employees of a trade or professional association. It is association employees, more than anyone else, who must have a full understanding of exactly what is and is not considered a lobbying act… Read More
Read More

The Federal Lobbying Tax Law: A Summary and Overview for Associations

In 1993, Congress declared that taxpayers no longer will be allowed to deduct for federal income tax purposes the expenses that taxpayers incur when they engage in lobbying. Tax deductibility also is disallowed by this law for a portion of membership… Read More
Read More

What Is the Difference Between Nonprofit and Tax-Exempt Status?

The terminology used to describe nonprofit organizations often generates much confusion. Consequently, it is useful to clarify two key terms. Nonprofits are generally organized and operated as both nonprofit and tax-exempt entities. “Nonprofit” s… Read More
Read More

Association Membership Restrictions: A Practical Guide to Avoiding the Antitrust and Tax Pitfalls

Suppose a trade association, in response to a wave of mergers and consolidations in its industry, desires to narrow its focus and represent only a certain segment of the industry – only small, independent members of the industry, for instance,… Read More
Read More

Related Foundations: Is Your Association Avoiding the Legal Pitfalls and Maximizing Its Opportunities?

One of the most useful planning tools available to trade and professional associations is the use of related educational, charitable and scientific foundations. For a variety of important reasons, associations for years have established and operated… Read More
Read More

Association Tax Primer for CEOs

In order to effectively perform their duties, association CEOs must have a basic understanding of the federal tax laws as they apply to the tax-exempt status, income, meetings, educational programs, publications, lobbying, standard setting, certifica… Read More
Read More