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Most of them nowadays are incorporated. A cooperative can be incorporated with or without issuing stock to its members. If it does not issue stock, it is called a membership corporation. Any eligible person can become a member, with voting rights, simply by haying a membership fee.
The one most commonly used is the 1099-MISC. The IRS requires individuals, churches, and organizations (profit or nonprofit) to use this form to report specific kinds of taxable income paid to individuals and unincorporated entities.
By statute, California provides that persons associated for the trans- action of Qusiness may be sued in their common name. The California Supreme Court has held that one type of unincorporated association- a labor union-may sue in its own name.
An unincorporated association may be a for- profit or nonprofit group, such as a partnership, social club, charitable group, mutual aid society, homeowners association, labor union, political group, or religious society.
An unincorporated association is defined as an association of two or more persons formed for some religious, educational, charitable, social or other non-commercial purpose. Accounts of a sole proprietorship or a DBA are not insured under this account category.
"An unincorporated association is an organization composed of a body of persons united without a charter for the prosecution of some common enterprise. It is not a legal entity separate from the persons who compose it." Meinhart v. Contresta, 194 N.Y.S. 593, 594 (Sup. Ct.
An unincorporated association is not a legal entity. It is an organisation of two or more persons, who are the members of the association. The membership may change from time to time. The members agree, usually in a written constitution, to co-operate in furthering a common purpose.