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Association Law Blog: The IRS, Private Inurement and Non-Profit.

Association Law

This is, of course, a summary, not an exhaustive review of the subject. An outline of inurement principles is available in the IRS publication “ Exempt Organizations – Technical Instructions Program for FY 2003.” Indeed, even the IRS admits that it is unable to assign it a precise definition.

CA 40
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When Members Vote on Dues

Associations Now

One of those associations is the Golf Course Superintendents Association of America. Before that, dues changes had been spread further apart and were $30 to $50 increases, which led to dips in GCSAA’s member-growth rate or even membership declines, as was the case in 2003.