New Book by Venable Nonprofit Group Chair Jeff Tenenbaum Simplifies Association Tax Issues

3 min

Second edition of Association Tax Compliance Guide features contributions from eight other Venable attorneys and covers new ground

Washington, DC (September 9, 2013) – Venable LLP partner and chair of the firm’s nationally recognized Nonprofit Organizations Practice Jeffrey Tenenbaum recently completed the second edition of his highly acclaimed book, Association Tax Compliance Guide. Written for association executives and their advisers, Mr. Tenenbaum’s book provides a plain-language reference for navigating the complexities of the federal tax code governing associations and their subsidiaries and affiliates.

Originally published by the American Society of Association Executives (ASAE) in 2000, Association Tax Compliance Guide offers practical guidance, examples, and concise explanations of the complexities surrounding federal tax laws as they relate to associations. The second edition expands on the original with considerable new and updated material. Some of the topics covered in the new edition include:

  • Tax-exemption standards and requirements for 501(c)(6) and 501(c)(3) organizations;
  • Unrelated business income tax;
  • Royalties, corporate sponsorships, and convention and trade show income;
  • Lobbying and political activities;
  • Private inurement and private benefit;
  • Combinations and alliances among and between nonprofits and for-profits;
  • Reporting, filing, notice, and disclosure requirements; and
  • Employees versus independent contractors.

The book also includes an appendix of 10 model documents typically used by associations, including a royalty agreement for endorsements, a corporate sponsorship agreement, various subsidiary and chapter affiliation agreements, independent contractor agreements, and a logo license agreement for use with members, among others.

One of the nation's leading nonprofit attorneys, Mr. Tenenbaum counsels clients on a broad array of legal issues affecting trade and professional associations, charities, foundations, think tanks, advocacy groups, and other nonprofit organizations. He regularly represents clients before Congress, federal and state regulatory agencies, and in connection with governmental investigations, enforcement actions, litigation, and in dealing with the media. Nationally recognized, Mr. Tenenbaum has been named a “Leading Lawyer” by Legal 500 in its Not-for-Profit category for the past two years, has appeared in The Best Lawyers in America© (Copyright 2013 by Woodward/White, Inc., of Aiken, SC) for Non-Profit/Charities Law in Washington, DC for the past three years, and was the 2006 recipient of the American Bar Association's Outstanding Nonprofit Lawyer of the Year award.

Venable’s Nonprofit Organizations Practice is ranked Tier 1 in Washington, DC for Nonprofit/Charities Law by U.S. News - Best Lawyers "Best Law Firms" and has ranked among the top firms nationally the past two years by Legal 500 in its Not-for-Profit category. With more than 600 nonprofit clients nationwide, Venable has the largest concentration of attorneys in the country providing counseling and advocacy for trade and professional associations, charities, foundations, and other nonprofit organizations.

In addition to Mr. Tenenbaum, Association Tax Compliance Guide also features contributions from Venable partner George Constantine, of counsel Lisa Hix, and associates Audra Heagney, Kristalyn Loson, Megan Mann, Margaret Rohlfing, and Janice Ryan, with notable contributions from associate Matthew Journy.

To order a copy of Association Tax Compliance Guide, contact ASAE at (202) 371-0940 or through the ASAE Bookstore.


Note: An American Lawyer 100 law firm, Venable LLP serves corporate, institutional, governmental, nonprofit, and individual clients throughout the United States and around the world. Headquartered in Washington, DC, with offices in California, Maryland, New York, Virginia, and Delaware, Venable lawyers and legislative advisors serve the needs of our domestic and global clients in all areas of corporate and business law, and complex litigation.