Articles

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
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Combinations and Alliances Among Nonprofit Organizations

There is a wide array of ways in which nonprofit organizations can combine, affiliate, or otherwise come together. Some involve a complete integration of programs, activities, membership, donors, volunteer leadership, and staff, while some provide fo… Read More
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Antitrust Primer for Association Board Members

Associations are subject to strict scrutiny under both federal and state antitrust laws. The Sherman Act, the principal federal antitrust statute, prohibits “contracts, combinations, or conspiracies … in restraint of trade.” By thei… Read More
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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
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Establishing and Operating Taxable Subsidiaries: A Primer for Associations

One of the most useful planning tools available to associations is the use of taxable subsidiaries to carry on unrelated business activities. Whether it is to preserve tax exemption, generate revenue, limit legal liability, or for other legal, politi… Read More
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UBIT: What Associations Need to Know

Although trade and professional associations are granted a general exemption from federal income tax by the Internal Revenue Code (Code) – for income from activities that are substantially related to the purposes for which the association’s tax-e… Read More
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Association Certification and Accreditation Programs: Minimizing the Legal Risks

Certification and accreditation programs (collectively referred to herein as “certification” programs) sponsored by trade and professional associations are increasingly common. Whether it is the certification of individuals, products or s… Read More
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Hotel and Convention Center Contract Provision Guidelines for Associations

The following is a high-level summary and explanation of the key provisions in most hotel and convention center contracts in connection with association meetings and conferences. Note that while some of the article provides some negotiating tips and… Read More
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Substantiation and Disclosure Requirements for 501(c)(3) Organizations: A Primer on the Charitable Contribution Rules

Contributions made to 501(c)(3) tax-exempt organizations (referred to hereinafter as “charities”) are only deductible as charitable contributions for federal income tax purposes if they are made with donative intent and to the extent that… Read More
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Navigating Your Way Around the Top Five Association Antitrust Pitfalls

You are enjoying yourself at your association’s annual meeting opening reception when two of your former colleagues who now work for different competitors come over to say hello. Quickly the conversation turns to the smaller bonuses each of the… Read More
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Meet Our Team

Jeffrey S. Tenenbaum's Profile Image
Jeff is one of the nation’s leading nonprofit attorneys, and a highly regarded and frequent author, lecturer, media commentator, and expert witness on nonprofit legal matters. Formerly the longtime chair of one of the country’s largest nonprofit law practices, he is the recipient of numerous distinguished national awards and honors.
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Nisha G. Thakker's Profile Image
Nisha is an experienced in-house nonprofit attorney and senior-level business partner. Formerly the associate general counsel of a large REALTOR® association in Northern Virginia, she has a broad understanding of nonprofit legal matters as well as business operations, governance, and development.
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