Legal, registration, and taxation issues of associations

Karla W. Simon, Oonagh B. Breen, Alexey Avtonomov, Noshir Dadrawala, Samiul Hasan, David H. Smith

    Research output: Chapter in Book/Report/Conference proceedingChapter

    1 Citation (Scopus)


    National and state/province laws regulate Membership Associations (MAs) and other nonprofit organizations (NPOs) in contemporary nations, although this is a very recent historical development (last century or two, usually). Legal treatment of MAs differs in civil law versus common law systems. In common law countries, MAs have much more freedom to form and operate, compared to civil law regimes, where the government seeks to control all NPOs. In either type of regime, Public Benefit Organizations (PBOs), seeking to foster the general welfare, usually receive special legal, registration/incorporation, and tax treatment, often including exemption from income taxes on net revenues. This chapter reviews the global legal situation of MAs regarding registration or incorporation as a Legal Person, freedom of and barriers to MA formation, obtaining public charity status, transparency, accountability, and dissolution.

    Original languageEnglish
    Title of host publicationThe Palgrave Handbook of Volunteering, Civic Participation, and Nonprofit Associations
    PublisherPalgrave Macmillan
    Number of pages23
    ISBN (Electronic)9781137263179
    ISBN (Print)9781137263162
    Publication statusPublished - Jan 1 2017

    ASJC Scopus subject areas

    • General Social Sciences


    Dive into the research topics of 'Legal, registration, and taxation issues of associations'. Together they form a unique fingerprint.

    Cite this