Articles

The COVID-19 pandemic has not only thrown a huge monkey wrench into associations’ planned in-person meetings and conferences, but also has thrown a big curveball into association governance. Read More

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

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

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

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

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

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

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