{"id":9602,"date":"2017-11-26T05:46:13","date_gmt":"2017-11-26T05:46:13","guid":{"rendered":"https:\/\/reunitethestates.org\/?page_id=9602"},"modified":"2017-12-13T22:51:56","modified_gmt":"2017-12-13T22:51:56","slug":"association-an-unincorporated-collection-of-persons-with-no-legal-existence-independent-of-its-members-if-it-has-sufficient-corporate-attributes-i-e-centralized-management-continuity-of-existenc","status":"publish","type":"page","link":"https:\/\/reunitethestates.org\/?page_id=9602","title":{"rendered":"Association – an unincorporated collection of persons with no legal existence independent of its members; if it has sufficient corporate attributes (i.e. centralized management, continuity of existence, limited liability), it may be classified and taxed as a corporation"},"content":{"rendered":"

\u00a0 \u00a0 This page is continued from\u00a0Law<\/a>\u00a0>>>>\u00a0Litigation Terms for\u00a0Types of Persons<\/em><\/a>\u00a0>>>>\u00a0Types of\u00a0Parties<\/em><\/a>\u00a0>>>>\u00a0Artificial Persons<\/a> >>>> Organization<\/a> >>>>
\n<\/strong><\/span><\/p>\n

association<\/span>:<\/span><\/strong>
\n(16c)
\n<\/span><\/p>\n

1. An unincorporated organization that is not a legal entity separate from the persons who compose it.\u00a0 *\u00a0 If an association has sufficient corporate attributes, such as centralized management, continuity of existence, and limited liability, it may be classified and taxed as a corporation. <\/strong>\u2014 aka unincorporated asso<\/span><\/strong><\/em>ciation<\/span><\/strong><\/em>; voluntary association<\/strong><\/em><\/span>. [1]<\/span><\/span><\/p>\n

1. Also\u00a0<\/span>called an unincorporated association, a collection of persons who have joined to<\/span>gether for the pursuit of a common purpose or design.\u00a0 Unlike a corporation, an association has no legal existence independent of its members.\u00a0 On the other hand, an association that sometimes func<\/span>tions like a corporation may be treated as a corporation for some purposes by the law.\u00a0 An association may be organized for\u00a0<\/span><\/strong>the purpose of making a profit, or it may be nonprofit in nature.\u00a0<\/strong>
\nSee nonprofit association<\/em>.\u00a0 Also see joint-stock company<\/em>;\u00a0<\/span>limited partnership<\/em>. [2]<\/span><\/p>\n

1. A collection of persons who have joined for the pursuit of a common purpose or design.
\nIn the absence of a statute so providing, it is not\u00a0<\/span><\/strong>an entity, having no status distinct from the persons composing it, but is rather a body of individuals acting together for the prosecution of a common enterprise without a corporate charter but sometimes assuming to exercise methods and forms used by corporations.\u00a0 Hecht v Malley<\/em>, 265 US 144, 157, 68 L Ed 949, 957, 44 S Ct 462<\/span><\/strong>; Venus Lodge No. 62 v Acme Benev. Asso.<\/em> 231 NC 522, 58 SE2d 109,\u00a0<\/span><\/strong><\/span>15 ALR2d 1446, 6 Am J2d Asso & C \u00a7 1<\/span><\/strong>.<\/span><\/p>\n

At times, nonprofit corporations are referred to as \u201cassociations.\u201d\u00a0 Conversely, nonprofit associations are often regarded as so closely akin to corporate entities that the associates are not liable as partners for the debts of the body.\u00a0 6 Am J2d Asso & C \u00a7 2<\/span>.<\/span><\/strong><\/p>\n

In reference to the federal income tax, an association is ordinarily taxable as a corporation.\u00a0<\/strong> Internal Revenue Code \u00a7 7701(a)(3)<\/span>.
\n<\/span>\u00a0 \u00a0 \u00a0See articles of association<\/em>; joint stock company<\/em>; partnership<\/em>; voluntary association<\/em>; writ of association<\/em>. [3]<\/span><\/p>\n

\n

\u00a0 \u00a0 \u00a0Excerpt from G.W. Keeton’s\u00a0The Elementary\u00a0<\/em><\/a>Principles of Jurisprudence<\/em>\u00a0(2d ed. 1949):<\/strong><\/span><\/p>\n

\u00a0 \u00a0 \u00a0\u201cIn the interval between the acceptance of the principle that a corporation in English law arises only as a result of state concession, and the passing of the first Companies Act in 1862, there were established many unincorporated associations, some of them of very great importance. Such an association enjoyed no legal existence distinct from that of its members. Its legal status was simply that of an association of persons, linked by contract, and the rights of members were determined by their contractual rights, in respect of the association.<\/span>\u201d<\/strong> [4]<\/span><\/p>\n

References:<\/span><\/strong><\/span><\/p>\n

Disclaimer:<\/span><\/span><\/strong> All material throughout this website is pertinent to people everywhere, and is being utilized in accordance with Fair Use<\/a>.<\/span><\/strong><\/p>\n

[1]\u00a0Black’s Law Dictionary Deluxe Tenth Edition by Henry Campbell Black & Editor in Chief Bryan A. Garner<\/a>. ISBN: 978-0-314-62130-6<\/span><\/strong><\/p>\n

[2]: Ballantine’s Law Dictionary <\/a>Legal Assistant Edition<\/a>\u00a0<\/em>by Jack Ballantine\u00a0(James Arthur 1871-1949).\u00a0\u00a0<\/em>Doctored<\/a>\u00a0<\/em>by\u00a0Jack G. Handler,\u00a0J.D.<\/a>\u00a0\u00a9 1994 Delmar by Thomson Learning.\u00a0 ISBN 0-8273-4874-6.<\/span><\/strong><\/p>\n

[3]:\u00a0Ballantine\u2019s Law Dictionary\u00a0with Pronunciations
\n<\/em>Third Edition<\/a>\u00a0by James A. Ballantine\u00a0(James Arthur 1871-1949).\u00a0\u00a0<\/em>Edited by William S. Anderson.\u00a0\u00a0\u00a9 1969 by THE LAWYER\u2019S CO-OPERATIVE PUBLISHING COMPANY.\u00a0 Library of Congress Catalog Card No. 68-30931<\/strong><\/span><\/p>\n

[4]:\u00a0G.W. Keeton, The Elementary\u00a0<\/em><\/a>Principles of Jurisprudence<\/em> 169 (2d ed. 1949).<\/span><\/strong><\/p>\n

******************************************<\/span><\/p>\n

Back to Types of Artificial Persons<\/a><\/span><\/span><\/strong><\/p>\n

Intro to U.S. Law<\/span><\/a><\/strong><\/p>\n

Legal Precepts Adopted (from Europe) into The U.S. Constitution<\/span><\/a><\/strong><\/p>\n

\u00a7 <\/span><\/strong>\u00a7<\/span><\/span><\/strong> of Law Embedded into the Constitution Pursuant to the American Revolution<\/span><\/strong><\/a><\/p>\n

Indian Country Law<\/span><\/a><\/strong><\/p>\n

Civil Proceedings (Torts) Self-Help<\/a><\/span><\/strong><\/p>\n

Criminal Proceedings (Crimes) Self-Help<\/a><\/span><\/strong><\/p>\n

Federal Rules of Procedure<\/span><\/a><\/strong><\/p>\n

Like this website?<\/span><\/span><\/strong><\/p>\n

Please Support Our Fundraiser<\/span><\/a><\/strong><\/p>\n

or donate via\u00a0PayPal<\/a>:<\/span><\/span><\/strong><\/p>\n