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Trade Association Basics

October 30, 2019

“Got milk?” This phrase may instantly bring to mind a famous campaign to promote milk consumption. This PR campaign was promoted by a trade association dedicated to—what else—selling milk! How could tax-exempt status belong to a group of businesses? The answer is through Section 501(c)(6) of the Internal Revenue Code, which provides exemption for “business leagues”—commonly known as trade associations—as well as chambers of commerce, real estate boards, boards of trade, and sports leagues. Here are some basics about trade associations.

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Tax Exemption

NONPROFIT LAW NEWSFEED

Bakery rising from HDL-spawned nonprofit

10/24/2019

Richmond BizSense  Spawned from the wreckage of Health Diagnostic Laboratory, a nonprofit helping students with developmental disabilities is firing up a new bakery in Westover Hills.

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Judge rules Michigan adoption agencies can bar LGBTQ couples

10/10/2019

CBS News  A judge in Michigan has ruled that religious-based adoption agencies that contract with the state can refuse to place children in LGBTQ homes. State Attorney General Dana Nessel reached a settlement earlier this year barring faith-based agencies from excluding same-sex couples from adoption services, but on Thursday a federal judge in Grand Rapids shot that down.

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SCOTUS will review Louisiana abortion law, setting up blockbuster election year showdown

10/04/2019

Politico  The Supreme Court on Friday announced it will review Louisiana abortion restrictions that could leave the state with just one abortion provider, in a case that gives the high court's new conservative majority a chance to redefine abortion rights.

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Judge says UI wrongly targeted student groups with religion-based standards

10/01/2019

Iowa City Press-Citizen  A second University of Iowa student group that promotes Christian beliefs has won a court ruling saying that UI acted unlawfully in deciding its standards for leaders' religious beliefs violated school policy.

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House Dems want to strip tax-exempt status from pro-family groups who oppose homosexuality

09/23/2019

LifeSiteNews  House Democrats are calling for 60 alleged “hate” groups, that include mostly socially conservative and some religious-based groups, to be stripped of their 501(c)(3) tax-exempt status for opposing, among other things, homosexuality, and LGBT ideology in general.

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Jury finds Aurora teacher guilty of failing to report suspected child abuse

09/12/2019

Kane County Chronicle  An East Aurora School District 131 teacher was found guilty for failing to report suspected child abuse to authorities as required by law, the Kane County State’s Attorney’s Office announced in a news release.

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ACLU Sues to Block New Jersey Donor Disclosure Law

09/12/2019

Courthouse News Service  The American Civil Liberties Union of New Jersey sued state election officials Tuesday, asking a federal judge to declare that a donor disclosure law aimed at social welfare groups violates rights to free speech and association.

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Appeals court reinstates Minnesota filmmakers' bid to refuse same-sex couples

09/03/2019

Duluth News Tribune  A federal court on Friday, Aug. 23, reinstated a St.

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Judge sides with Mayo Clinic in IRS lawsuit over $11.5M

08/15/2019

Grand Forks Herald  An almost three-year legal battle with the IRS over whether Mayo Clinic can be classified as a school has ended with a judge ruling that the question at the heart of the case exceeds the government's bounds of authority and is "unlawful."

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Attorney General James Files Lawsuit Against IRS

07/18/2019

New York State Attorney General's Office  NEW YORK — Attorney General Letitia James today filed a lawsuit against the Internal Revenue Service (IRS), along with New Jersey, and Connecticut, that argued against the new IRS Rule that would prevent residents from obtaining charitable deductions for contributions to local governments.

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Bakery rising from HDL-spawned nonprofit

10/24/2019

Richmond BizSense  Spawned from the wreckage of Health Diagnostic Laboratory, a nonprofit helping students with developmental disabilities is firing up a new bakery in Westover Hills.

READ MORE

Judge rules Michigan adoption agencies can bar LGBTQ couples

10/10/2019

CBS News  A judge in Michigan has ruled that religious-based adoption agencies that contract with the state can refuse to place children in LGBTQ homes. State Attorney General Dana Nessel reached a settlement earlier this year barring faith-based agencies from excluding same-sex couples from adoption services, but on Thursday a federal judge in Grand Rapids shot that down.

READ MORE