Section 501(c)(3) Tax-Exempt Entities Forming Affiliations With Other Entities: Benefits, Risks, and Structural Considerations



This article provides a brief summary of some of the considerations facing a tax-exempt organization in connection with forming and structuring an alliance or affiliation with another entity. Certain unintended and damaging consequences could result if the tax-exempt organization were deemed to be a single entity with or otherwise not separate from the affiliate.

This article is composed of two parts:

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Categories: Corporate Structures and Corporate Governance