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Federal Tax Treatment of Associations’ Associate Member Dues
January 2nd, 2020
Back in 1997, the Internal Revenue Service ("IRS") issued guidance on the tax treatment of the associate member dues income of 501(c)(6) associations (Revenue Procedure 97-12). IRS guidance in this area has not changed since then. This article disc…
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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.
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.
Holly Peterson is an attorney with significant experience in the association and nonprofit, employment, and education sectors. She excels at translating complex regulatory and legal issues into practical and digestible client solutions. Prior to joining TLG, Holly served in a senior role on the Legal Resources Team and Leadership Team at the National Association of College and University Attorneys for eight years, where she was immersed in legal and operational issues impacting the nonprofit education sector, acquiring significant experience with association and nonprofit operations and management.
Counsel Ashley Wisneski has been practicing law for 20 years and brings extensive in-house experience to TLG. Most recently, she served as the University Counsel at the Massachusetts College of Pharmacy and Health Sciences and the Associate General Counsel at Johnson & Wales University.
Kevin Serafino is an attorney with experience advising a wide range of nonprofit organizations at various stages of their development, leveraging his decade of experience working in-house at two national trade associations to provide practical and actionable legal advice to mission-driven organizations. He also counsels politically active organizations on federal and state lobbying, ethics, and campaign finance laws. Prior to joining TLG, Kevin served as an associate in the nonprofit organizations practice of a leading mid-Atlantic law firm, while also practicing in the firm’s Chambers-ranked political law group.
Kyler Mejia is an attorney with experience advising nonprofit tax-exempt organizations and socially responsible businesses operating both domestically and internationally. Kyler counsels a broad range of nonprofits on a wide array of legal matters. He also acts as outside general counsel to many clients, assisting with issues related to federal tax exemption, corporate governance, contract reviews and drafting, mergers and acquisitions, subsidiaries and affiliates, hybrid corporate structures, partnerships and joint ventures, lobbying and political activity compliance, intellectual property, and more. Prior to joining TLG, Kyler worked at a boutique law firm in Tempe, AZ, focused exclusively on servicing the legal needs of nonprofits.
Greg Whitten is an attorney with significant experience advising nonprofit, tax-exempt organizations and public entities on a wide range of legal issues related to strategy, compliance, and operations. Drawing on more than four years of experience as Senior Legal Counsel at an international technology nonprofit organization, he provides practical legal guidance to mission-driven organizations navigating complex regulatory and operational environments.
