We represent a diverse group of trade associations exempt under section 501(c)(6). Examples of matters that we have handled include:
- Develop affinity and other intangible asset licensing agreements to ensure that revenue is treated as nontaxable royalties, as opposed to unrelated business taxable income.
- Significant experience creating for-profit subsidiaries to undertake unrelated activities.
- Regularly advise association clients on the issue of particular services to members.
- Defended association clients in audits, particularly with respect to unrelated business taxable income from advertising in journals.