Formaing a Recreation or Tourism Association in New York

Michigan State University Extension
Tourism Educational Materials - 33520132
06/06/02

Formaing a Recreation or Tourism Association in New York State By

Diane M. Kuehn
New York Sea Grant
Extension Specialist

1991

INTRODUCTION

Associations, organized groups of people having similar
interests and goals, are important to the tourism and
recreation industry because they are often able to
accomplish objectives that government agencies or
individuals cannot. Associations specific to the recreation
and tourism industry include Bed and Breakfast owners'
associations, charter boat owners'organizations, and Park
Friends groups (i.e., associations which assist in the
development of facilities or activities in local parks).
Many tourism or recreation associations in New York are not
-for-profit (sometimes referred to as non-profit)
corporations, while others have formed without becoming tax-
exempt or incorporated. This paper is designed to guide
groups interested in forming not-for-profit associations
through the formation process, from developing bylaws to
filing for tax-exemption and incorporation. However, it
should not be used to replace the advice of a competent
attorney. Information on where to contact specific agencies
is given at the end.

NOT-FOR-PROFIT VS. FOR-PROFIT ASSOCIATIONS AND CORPORATIONS

Not-for-profit associations, as opposed to for-profit ones,
accomplish their objectives without having any monetary
profit go to individual members (except for certain
contracted services). They are usually composed of
volunteers, and all income raised from fundraising,
contributions, and grants is applied towards organizational
goals. Most not-for-profit associations are able to obtain
both state and federal tax- exempt status.

Incorporation generates more differences between not-for-
profit and for-profit organizations. Although for-profit
corporations can issue stock and can often raise money more
easily, not-for-profit corporations can obtain local, state,
and federal government grants and receive postal benefits
(i.e., bulk mailing). Because they are not obliged to make
a profit for their members, they have more flexibility in
their management objectives and practices. Not-for-profit
corporations often accomplish goals that their for-profit
counterparts can't, especially with regard to community
concerns (Diamond and Williams, 1987).

BENEFITS AND COSTS OF ASSOCIATIONS

Each association has different benefits and costs for its
members, community, and other groups (e.g., tourists).
Formational meetings are used by group members to decide if
the benefits of forming exceed the costs, and if the
association should form (Figure 1 ). Some associations fall
apart because of not analyzing what their costs and benefits
are.

Benefits may include:

1.Providing a needed community service that government is
not able to support directly.

2.Providing a mechanism through which member businesses can
accomplish similar goals (e.g., marketing).

3. Providing a unified voice for community residents or
businesses.

4. Dispersing association-related information quickly.

Costs may include:

1. Members' difficulty in committing time to association
projects.

2. Business owners' unwillingness to share "secrets of
success" with others (i.e., in trade and business
associations)

Figure 1. Flow chart showing the process of forming a not -
for-profit association. - GRAPHICS DO NOT SCAN - SEE
ORIGINAL DOCUMENT FOR FIGURES

3. Conflicts between association activities and objectives,
and personal opinions and goals of members.

4. Financial difficulty of some members to pay dues (if
required).

5. Necessity of members to provide communication and travel
costs out of their own pockets.

DEVELOPING BYLAWS

Bylaws are the detailed set of internal laws governing the
activities and procedures of an association. They are used
in conjunction with an association's charter (i.e.,
Constitution or Articles of Association) or Certificate of
Incorporation (to be discussed later). An association will
not run smoothly if the bylaws do not represent the
thoughts, motivations, and goals of members, or if they
conflict with its charter or Certificate of Incorporation
(the Certificate takes precedence over the bylaws if such a
conflict does occur; Oleck, 1974). Bylaws should be
carefully drafted, preferably with the assistance of a
competent attorney, during the association formation
process, with association objectives in mind during
the entire process. A summary of bylaws for tourism or
recreation associations is given in Table 1.

Table 1. Summary of bylaws (adapted from "Association
bylaws," United States Chamber of Commerce, 1988).

AN OUTLINE OF ASSOCIATION BYLAWS

The following summary of bylaws is not meant to be
exclusive; your association should write its bylaws to serve
its needs and to accomplish its purposes. Copying another
organization's bylaws is not recommended since they most
likely would not be suitable for your association. Note:
Quotes denote actual statements that you may wish to include
in your bylaws.

ARTICLE I. IDENTIFICATION OF ASSOCIATION

Section 1. Name; Geographic region association covers.

Section 2. Location of principal office of association.

ARTICLE 11. PURPOSE OF ASSOCIATION

Section 1. Purposes (see "Developing a Purpose," below).

Section 2. "This not-for-profit association has been
established exclusively for charitable purposes within the
meaning of Internal Revenue Code (IRC) Section 501 (c)(3);
No part of the association's net earnings shall accrue to
the benefit of any private individual or member, except for
reasonable compensation for services rendered; Any income
generated by this association shall be used exclusively
towards furthering the purposes of this association; In the
case of the dissolution of this association, all assets will
be distributed to, a local IRC Section 501 (c)(3) tax-
exempt cause; No substantial part of the activities of this
association shall be the carrying on of propaganda, or
otherwise attempting to influence legislation, and the
association shall not participate or intervene in any
political campaign for or against any candidate for public
office."

ARTICLE 111. MEMBERSHIP
Section 1. Description of typical members (e.g., business
owners); Other types of memberships (e.g., Associate,
Honorary).

Section 2. Categories of members, if applicable (e.g., in a
small lodging/motel owner's association, categories might
include: bed and breakfast inns, lodges, and motels),

Section 3. Procedures for withdrawing or resigning from
membership.

Section 4. Reasons for suspension/termination of a
membership (e.g., violation of bylaws); methods for
suspension/termination (e.g., two- thirds vote of
membership).

Section 5. "When membership is terminated, all membership
rights cease."

Section 6. Procedures for reinstating previously terminated
members.

Section 7. Voting by members; Number of votes allowed by one
membership if two or more individuals are represented by it.

Section 8. Procedures for using proxy votes; Circumstances
in which they are permitted.

Section 9. Voting by mail; Circumstances in which it is
permitted.

ARTICLE IV. DUES

Section 1. "Annual dues for association members shall be
determined by" (e.g., the Board of Directors).

Section 2. Time frame for paying dues; Consequences if dues
are not paid within this time frame.

ARTICLE V. BOARD OF DIRECTORS

Section 1. Responsibilities of the Board of Directors (e.
g., disbursing funds, executing purposes of association).

Section 2. "The Board of Directors shall be composed of
"(e.g., Chairperson, President, First and Second Vice
Presidents, Treasurer, Secretary, Trustees).

Section 3. Procedures for nominating Board of Directors
(e.g., at annual meeting, by members); Procedures for
electing board members.

Section 4. "All officers and committee members shall serve
without compensation for their services, excluding agents or
employees contracted for service by the association."

Section 5. When the Board of Directors meets (e.g., monthly,
bimonthly).

Section 6. What constitutes a quorum vote by the board
(e.g., majority vote).

ARTICLE VI. OFFICERS

Section 1. "The elected officers of this association shall
be " (e.g., President, First and Second Vice Presidents,
Treasurer, Secretary, Trustees).

Section 2. Terms of office; "No member shall hold more than
one office; No member can serve more than two consecutive
terms in the same office."

Section 3. Procedures for filling vacancies of officers
(e.g., by Board of Directors at monthly meetings).

Section 4. Officers' duties.

Section 5. Procedures for officers to use when resigning;
Procedures for removing an officer from his/her office.

ARTICLE VII. MEETINGS

Section 1. Annual meetings; When and for what purpose.

Section 2. Regular meetings; When and for what purpose.

Section 3. Special meetings; Their purpose and how are they
called.

Section 4. Mailing of meeting announcements; Amount of
notice given and who is responsible for mailing them.

Section 5. Minimum number of members attending meetings
needed for a quorum; Actions taken if a quorum of members is
not present (e.g., presiding officer adjourns meeting).

ARTICLE VII. ASSOCIATION COMMITTEES

The following committees may or may not be necessary for
your association. The officers/members on each committee and
number of committee members necessary for a quorum should be
included in each section, although listed only for Section
1.

Section 1. Executive Committee (administers bylaws and
charter); Officers/members that compose it; Percentage or
number of members necessary for a quorum.

Section 2. Membership Committee (recruits new members).

Section 3. Promotion Committee produces and coordinates
promotional materials).

Section 4. Auditing Committee (audits Treasurer's accounts
and reports results to association members).

Section 5. Other Committees (e.g., Standards, Education).

ARTICLE IX. PARLIAMENTARY AUTHORITY

"The governing rules of this association not previously
mentioned in the bylaws or later adopted by this association
are contained in Robert's Rules of Order, Newly Revised."

ARTICLE X. AMENDMENT OF BYLAWS

Percent of members required to approve an amendment (if this
power is being delegated to the Board of Directors, state so
here); When amendments can be made (i.e., regular or special
meetings).

Developing a Purpose for Your Bylaws and Certificate of
Incorporation

An association's purposes are its goals and objectives.
Purposes, sometimes collectively referred to as a "mission
statement," must be clearly stated in your association's
bylaws and charter or Certificate of Incorporation.
Contradictions between the purposes stated in these
documents could prevent your association from receiving
incorporation or tax-exempt status.

Before developing its purposes, your group should have a
clear idea of what it wants to accomplish (i.e., its
mission). Once these goals are identified, members can elect
a temporary Board of Directors to begin writing the bylaws
(preferably with the assistance of an attorney). Table 2 is
an example of the purpose statements for two different
tourism and recreation associations. Notice the format of
each purpose statement (e.g., to encourage, to provide).

If your not-for-profit association wishes to file for
federal tax exemption, the statements shown in Article II,
Section 2 of Table 1 should also be included in the purpose
of your bylaws and Certificate of Incorporation or charter.
INCORPORATING YOUR ASSOCIATION

Incorporation can give your association many benefits:
reduced personal liability for members, permanent existence
of the corporation, and the capacity to deal with government
agencies and officials as a legal entity. However,
incorporation may not be necessary for every association.
Small local associations which do not wish to lobby, obtain
grants, or buy and maintain property probably do not need to
incorporate. If you do wish to incorporate your association
in New York State, you need to file a Certificate of
Incorporation with the New York State Department of State
(see "Filing Your Certificate of Incorporation ," page 6).

Table 2. Examples of purpose statements for two different
tourism and recreation associations.

A. Small Lodging Owners' Association

The purposes of this association shall be:

1. To encourage the adoption of sound state, regional,
county, and local policies regarding the management of small
lodging businesses in New York State.

2. To provide a vehicle for cooperation among members.

3. To provide business training for small lodging owners
through workshops and seminars.

B. Park Friends Organization

The purposes of this association shall be:

1. To assist County in the development of recreational
facilities in County Park.

2. To organize and conduct nature education programming in
County Park.

3. To provide an outlet for natural science information to
County residents.

The New York State Not-for-Profit Corporation Law of 1970
governs how not-for-profit organizations file for
incorporation. It lists four basic types of not-for-profit
corporations:

Type A - One formed for "any lawful nonbusiness purpose or
purposes including, but not limited to, any one or more of
the following nonpecuniary (i.e., not monetary) purposes:
civic, patriotic, political, social, fraternal, athletic,
agricultural, horticultural, animal husbandry, and for a
professional, commercial, industrial, trade or service
association."

Type B - One formed for "any one or more of the following
nonbusiness purposes: charitable, educational, religious,
scientific, literary, cultural, or for the prevention of
cruelty to children or animals."

Type C - One formed for "any lawful business purpose to
achieve a lawful public or quasi-public objective."

Type D - One formed by the authorization of any other
corporate law in New York State, for any business or
nonbusiness purpose specified by this other law, whether or
not the purpose is included within Types A, B, or C.

If a corporation's purposes fit both Types A and B, the
corporation is Type B. If any of its purposes are included
within the Type C description, it is Type C. A Type D
corporation is subject to all provisions of a Type B, unless
otherwise specified by the law authorizing its formation.

Writing Your Certificate of Incorporation

A generic Certificate of Incorporation form for not-for-
profit corporations (Form A191) is available through legal
supply companies (a fee is charged for these). The
assistance of a qualified attorney in both writing this
certificate and filing it is strongly advised since statutes
not mentioned in this fact sheet may apply to your
association. Table 3 lists the information that should be
included in your Certificate of Incorporation (as designated
by the Not-for-Profit Corporation Law).

Filing Your Certificate of Incorporation

Your Certificate of Incorporation must be filed with the New
York State Department of State, Division of Corporations and
State Records. To obtain a Fee Schedule (a listing of the
fees charged for filing your certificate and obtaining a
copy of your approved Certificate), contact the Department
of State.

If your corporation is Type B, C, or D, or a Type A trade or
business association, you must first submit a copy of the
Certificate to the Attorney General of New York State. Trade
and business associations must send their Certificate to the
Attorney General, Antitrust Bureau. All Type B, C, and D
corporation Certificates must be sent to the Attorney
General, Charities Bureau. The Attorney General will send
your association a form letter stating that he/she is not
opposed to your association's purposes. If he/she is opposed
to your association's purposes, you will have to make the
necessary changes before receiving your Certificate of
Incorporation. Once your Certificate has the Attorney
General's approval, it must be submitted to the Supreme
Court clerk of the judicial district that your association's
office is located in. He/She will give it to a Supreme Court
Justice for approval. In order to identify which of the
twelve judicial districts in New York State you are in,
contact the Supreme Court Clerk's Office in any nearby major
city.

WRITING YOUR ASSOCIATION'S CHARTER

It is necessary to have a charter when your association is
unincorporated (does not have a Certificate of
Incorporation) and wants to file for tax exemption (the
bylaws of your association alone are not adequate for this).
Association charters commonly take two forms: the
Constitution or Articles of Association. Both the
Constitution and Articles of Association state what the
powers of the association are and show (through a specified
number of signatures) that the original group members have
agreed to form the association; bylaws do not do this. The
Constitution differs from the Articles in that it states the
basic internal law of the association, not the general plan
of organization. Bylaws are often written into Articles of
Association (not Constitutions). Table 4 shows an example of
Articles of Association which indicates where bylaw
statements would be included if your association wishes to
combine its bylaws and Articles of Association.

OBTAINING YOUR EMPLOYER IDENTIFICATION NUMBER

Employer Identification Numbers (also called EINs) must be
obtained by all corporations and not-for-profit
organizations from the Internal Revenue Service (IRS),
whether or not your association has employees. EINs are
required on income tax returns and tax exemption
applications. IRS Form SS-4 must be completed and submitted
to the IRS to obtain an EIN. To obtain this and other IRS
forms, contact the IRS Distribution Center.

Table 3. Certificate of Incorporation (as designated by the
Not-for-Profit Corporation Law). Note: Quotes denote actual
statements that you may wish to include in your certificate.

1. Title: CERTIFICATE OF INCORPORATION OF (name of
corporation) UNDER SECTION 402 OF THE NOT-FOR-PROFIT
CORPORATION LAW

2. The name of the corporation. (This will be the name that
all corporation activities are conducted under. Note that
"Incorporated, " "Corporation, " "Company, " and "Limited"
are used in corporation names).

3. a. "The corporation is a corporation as defined in the
Not-for-Profit Corporation Law, Section 102(a)(5)."

b. The purposes of the corporation and its type (i.e., Type
A, B, C, or D).

c. For Type C corporations, the public or quasi-public
business objective which each purpose will achieve.

4. The county in New York that the corporation's office will
be located in.

5. For Type A, B, and C corporations, the names and
addresses of initial directors. For Type D corporations,
these names and addresses may, but do not have to, be
included.

6. The duration of the corporation. ("Perpetual duration" is
usually identified here).

7. A designation of the Secretary of State as the agent of
the corporation who may serve process against it, and the
Post Office address where the Secretary of State can mail
this process.

8. If the corporation has a registered agent or attorney,
his/her name and address in New York and a statement
designating this agent as the agent of the corporation to
whom process against the corporation may be served.

9. Other statements required by special non-profit
corporations (those related to tourism and recreation
include historical societies, agricultural and horticultural
corporations, boards of trade, and chambers of commerce.
Contact the Department of State or your attorney for more
information on the documents that are required).

a. For an already existing unincorporated association, an
affidavit from those requesting the certificate stating that
they constitute a majority of the members of the committee
in the association authorized to incorporate it (e.g., Board
of Directors).

b. The following provisions may be included, as long as they
aren't inconsistent with any New York statute:

i. Statements concerning regulation of the internal
affairs of the corporation, including the types of
memberships and the distribution of assets on dissolution of
the corporation (i.e., charter and bylaws).

ii. Any consent of a government body or officer or other
person required for filing the Certificate (for an example,
see "Filing Your Certificate of Incorporation").

10. Signature of the "incorporator(s)" ((a) person(s), 18
years or older, who is (are) filing for incorporation).

Table 4. Articles of Association (adapted from Lane, 1980).

ARTICLE I. NAME AND PURPOSES

Section 1. We, the undersigned, desiring to form a not-for-
profit association for the purpose of, do hereby
constitute ourselves a voluntary not-for-profit association
under the name

Section 2. Our principal purposes are: (write purposes as
stated in bylaws).

ARTICLE 11. OFFICE LOCATION AND DURATION

Section 1. The principal office of this association shall be
located in (city), in the state of New York.

Section 2. The duration of this association shall be years
or perpetual).

Section 3. The death, removal, or resignation of any member
of this association shall not result in the dissolution of
this association.

ARTICLE 111. GENERAL POWERS

Section 1. This association shall have the power to obtain
and retain funds for the advancement of the association
purposes stated in Article I above.

Section 2. This association shall have the power to do any
lawful acts, within reason, that are necessary or desirable
to carry out its purposes, and that protect the lawful
rights and interests of its members.

ARTICLE IV. DUES

Section 1. The management and government of the activities
and procedures of this association shall be vested in a
Board of Directors that shall consist of (number) members,
including the (list titles of officers).

Section 2. The President must be a member of the Board of
Directors. He/She has the power to enter into contracts on
behalf of the association, but only with the approval of the
Board of Directors.

Section 3 etc.... List bylaws pertaining to this section
here.

ARTICLES V., VI., VII., ETC....

List other articles from bylaws here.

ARTICLE . APPROVAL OF ARTICLES

Section 1. These articles shall become binding and effective
when they are duly accepted and signed by (number)
organizers (it is recommended that two-thirds of the
organizers be required to sign for approval of these
Articles).

Signatures and dates):

BECOMING EXEMPT FROM FEDERAL INCOME TAX

Your organization's purposes must be one of the following in
order to qualify for tax exemption under Internal Revenue
Code (IRC) Section 501(c)(3): "charitable, religious,
educational, scientific, literary, testing for public
safety, fostering national or international amateur sports
competition (but only if none of its activities involve
providing athletic facilities or equipment), or the
prevention of cruelty to children or animals" (IRS
Publication 557, 1988). These associations need to file IRS
Form 1023, "Application for recognition of exemption under
Section 501 (c)(3) of the Internal Revenue Code." IRC
Section 501(c)(3) organizations not required to file Form
1023 (because they are automatically exempt) are certain
church groups and any organization, other than a private
foundation (to be discussed later), normally having annual
gross receipts of not more than $5,000. IRS Publication 557,
"Tax -exempt status for your corporation," gives specific
tests to help you identify if your organization is
automatically exempt, and will answer any questions not
answered in this paper.

Organizations related to the recreation and tourism industry
that can become exempt under IRC Section 501 (c) include:
civic leagues and social welfare organizations; labor,
agricultural, and horticultural organizations; business
leagues, chambers of commerce, real estate boards, and
boards of trade; professional football leagues; social and
recreation clubs; fraternal beneficiary societies and
domestic fraternal societies; employees' associations; and
veterans' organizations (a more complete listing of Section
501 (c) organizations and the requirements necessary to be
considered one are given in IRS Publication 557). These
organizations need to file IRS Form 1024, "Application for
recognition of exemption under Section 501 (a) or for
determination under Section 120." Farmers' Cooperative
associations filing for exemption under IRC Section 521 (a)
need to submit IRS Form 1028.

In most cases, several documents need to be submitted with
IRS Form 1023, 1024, or 1028. Depending on the type of
organization you are forming, these may include:

1. An organizing document (i.e., Certificate of
Incorporation, Constitution, Articles of Association, Trust
Indenture, or other "enabling instrument") signed by the
appropriate members of your organization, and stating your
organization's basic powers, purposes, and activities. Your
association's bylaws alone will not meet this requirement,
since they do not limit the powers of your association. You
will not be granted tax exemption without this document.

2. A detailed statement of the purposes and activities of
your association. If your organization has not started
operating yet, describe when it will start, what stage of
operations it is presently in, and proposed activities and
purposes.

3. Financial statements of receipts and expenditures, and
assets and liabilities. If your organization has been in
existence for several years already, this statement should
be for the present year and three prior years of your
organization's existence (or the years the organization has
been in existence, if less). If your organization has been
in existence for less than one year or has not yet begun to
operate, submit a proposed budget for two accounting periods
and a statement of present assets and liabilities. This
statement should be detailed enough to show how association
activities will be financed. An example of a financial
statement for a one -year period is given in New York State
Department of Taxation and Finance Publication ST-119.3 (see
"New York State Sates Tax Exemptions," below).

4. EIN. If your association has not previously filed for its
EIN, submit Form SS-4, "Application for EIN," with Form
1023, 1024, or 1028.

5. IRS Form 2848, "Power of Attorney and Declaration of
Representative" (if the filing of your application is going
to be handled by an attorney or other association
representative).

6. Other documents that may also be required for your
organization are listed in IRS Publication 557 (1988).

Your completed application for tax exemption needs to be
filed with the District Director for the key district that
your organization's office is located in (see IRS
Publication 557, 1988). Your association should file for tax
exemption within 15 months from the end of the month in
which it is organized, so that it will be recognized by the
IRS as tax-exempt beginning from the day it formed. If it
files after this 15-month period, its exempt status will be
begin on the date the IRS receives the application (IRS
Publication 557, 1988). To obtain IRS forms and
publications, contact the IRS Distribution Center.

Private Foundations vs. Public Charities

Most 501 (c)(3) organizations are considered to be private
foundations by the IRS. Publicly-supported organizations are
an exception, and, as such, called public charities (lRC
Section 509(a)(1)). Other public charities not specifically
related to recreation and tourism are listed in IRS
Publication 557. Public charities receive certain benefits
that private foundations do not. If your organization wants
to be classified as a public charity, complete Part VI of
Form 1023 (IRS Publication 557, 1988.

Lobbying and Keeping Your Tax-exempt Status

Lobbying is "any attempt to influence any legislation
through a move to affect the opinions of the general public
or any segment thereof and... through communication with any
member or employee of a legislative body or with any
government official or employee who may participate in the
formulation of legislation." It does not include making
nonpartisan research results available to legislative
officials, employees, or committees; providing technical
assistance or advice to a government body or committee in
response to a written request by them to do so; appearing
before or communicating with a legislative body in regard to
a possible decision by it which might affect your
organization; or communicating with a government official or
employee for purposes besides influencing legislation (IRS
Publication 557, 1988).

It is important to understand this definition because,
according to the Internal Revenue Code, if a "substantial
part" of your organization's activities consist of
attempting to influence legislation, your organization will
be denied tax-exempt status. Campaigning for or against any
candidate for a public office, as well as publishing or
distributing campaign statements, is not permitted at all.
The phrase "substantial part of activities" is vague in
stating the extent to which an association can lobby and
still maintain its tax-exempt status. However, generally if
less than five percent of your organization's budget goes
towards lobbying purposes, the IRS will not consider
lobbying to be a substantial part of your organization's
activities (Webster and Krebs, 1985).

NEW YORK STATE SALES TAX EXEMPTIONS

New York State Form ST-119.2, "Application for an exempt
organization certificate," must be submitted to the New York
State Department of Taxation and Finance for your
association to become exempt from certificate power of
attorney," if a representative or attorney is filling your
association's application. Mailing information is given in
Form ST-119.3, "Instructions for completing application for
an exempt organization certificate." To obtain these forms,
contact the New York State Department of Taxation and
Finance.

FILING SUGGESTIONS FOR ALL FORMS

To ensure that you have all necessary information in case
you need to inquire about any submitted forms: retain a copy
of all forms for your records, and mail all forms by
registered mail, return receipt requested (you will receive
a receipt from the Post Office stating when your form was
received). If certain organizational documents must be
submitted with a form, conformed copies of these documents
are acceptable. A conformed copy is one that agrees in every
way with the original document and, like the original, has
been signed by all necessary officials. Photocopies of
documents are usually acceptable also. Do not submit
original documents to any agency since they will not be
returned to you.

ASSOCIATIONS AND ANTITRUST LAWS

Antitrust laws, by promoting free competition between
businesses and industries in the United States, also
regulate the activities of associations, especially trade
and business ones. Possible violations of these laws that
associations should be wary of include: price-fixing
(agreements between business owners aimed at setting
prices); denying membership to qualified applicants;
expelling qualified members for reasons other than not
paying dues or breaking bylaws; denying nonmembers
"competitive benefits" (e.g., access to trade shows
and statistical programs); standardizing products;
implementing codes of ethics and recommending practices that
eliminate "objectionable" practices; influencing legislation
that might suppress competition from another industry
(MacArthur, 1984).

Other Available Information

Many publications about associations are available from the
United States Chamber of Commerce, Publications Fulfillment
Office. To obtain their Information Resources Guide and
other publications, contact the Chamber at 1615 H. Street,
NW, Washington, D.C. 20062 (phone number: (301) 468-5128).

AGENCY INFORMATION

Attorney General
Antitrust Bureau
120 Broadway
New York, NY 10271
(212) 341-2270

Attorney General
Charities Bureau
In the New York City area, and Westchester, Rockland,
Nassau, and Suffolk Counties:
(212) 341-2400
In upstate New York:
(518) 473-3683

Internal Revenue Service Distribution Center
1-800-829-3676
For other information:
1-800-829-1040

New York State Department of State
Division of Corporations and State Records
162 Washington Avenue
Albany, New York 12231
(518) 474-6200

New York State Department of Taxation and Finance
In New York State:
1-800-462-8100
Outside New York State:
(518) 438-1073
For other information:
In New York State:
1-800-CALL-TAX
Outside New York:
(518)438-8581

ACKNOWLEDGEMENTS

I am very grateful for the time and helpful comments of
David White, Douglas Ververs, Chad Dawson, Diana Puglisi,
and Virginia Wray. I especially appreciate the review of the
legal content of this paper by Samuel B. Dattilo, Esq.

LITERATURE CITED

Diamond, M.R., and J. L. Williams. 1987. How to incorporate:
a handbook for entrepreneurs and professionals. John Wiley
and Sons: New York. 242 PP.

Internal Revenue Service. 1988. Tax-exempt status for your
organization. Publication #557. Department of the Treasury.
42 pp.

Lane, M.J. 1980. Legal handbook for nonprofit organizations.
Amacom Publishers: New York. 294 PP

MacArthur, M. D. 1984. Associations and the Antitrust Laws.
Publication #5152. Association Department, U.S. Chamber of
Commerce, Washington, D.C. 93 pp.

Oleck, H. L. 1974. Non-profit corporations, organizations,
and associations, 3rd edition. Prentice- Hall, Inc.
Englewood Cliffs, New Jersey. 1,000 pp.

Webster, G. D., A. L. Hernia, and A. P. Dye. 1989.
Association Legal Checklist. Publication #6616. Association
Department, U.S. Chamber of Commerce, Washington, D.C. 78
pp.

Webster, G. D., and F. J. Krebs. 1985. Associations and
Lobbying. Publication #6137. Association Department, U.S.
Chamber of Commerce, Washington, D.C. 74 pp.

United States Chamber of Commerce. 1988. Association
Bylaws. Publication #5446. Washington, D.C. 27 PP.

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