Articles

Does Your Association Own the Work Product of Your Contractors, Authors, Speakers, Officers, Directors, and Committee Members?

Except for employees acting within the scope of their employment and certain other limited cases, the basic rule under U.S. copyright law is that the creator of an original work is the owner of the copyright in that work (regardless of who paid for t… Read More
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Considerations for Determining Whether Association Chapters Should Incorporate

Following are the general considerations regarding whether a chapter of a hypothetical trade or professional association (“Association”) should incorporate or remain as an unincorporated association. Whether chapter incorporation is requi… Read More
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Federal Tax Treatment of Associations’ Associate Member Dues

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… Read More
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