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.