Business Leagues and Trade Associations

200402274-001

State Bar of Texas 16th Annual Governance of Nonprofit Organizations Course, Austin, Texas, 08/23/2018 Co-presented with Richard W. Meyer

More than 180 years ago, Alexis de Tocqueville marveled over the use of associations in the United States through his treatise, Democracy in America, Today, Americans continue to join together for nonprofit purposes. While advancing the common business interest of their members, business leagues and trade associations are a thriving and vibrant part of the nonprofit world.  This paper and presentation provide an introduction to the tax law and a selection non-tax concerns affecting these § 501(c)(6) organizations.

Putting Things Together: Subsidiaries, Complex Organizational Structures, Joint Ventures, and Joint Funding Vehicles

164152117-copy

35th Annual Nonprofit Organizations Institute, Austin, Texas, 01/19/2018 Co-written and co-presented with John F. Crawford

Charities can enhance the depth and breadth of their operations and impact by utilizing subsidiaries, affiliates, and other joint venture vehicles.  This paper and presentation examine choice of form, tax status of the vehicle, and how different options affect the exempt organization and its tax status, including a look at joint venture and funding vehicles along with fundraising and transfer pricing issues.