Statutes have been enacted in various jurisdictions setting forth requirements as to the form and manner of execution of the constitution or articles of association, and the bylaws, of an association or club. If the drafter does not comply with such formalities, the documents may not be accepted for filing by the designated public officer, and the existence of the association or club as a legal entity will not be recognized. In some jurisdictions, the constitution or articles of association, and the bylaws, must be executed properly. Execution generally implies the signing of the instruments by the proper officers or other parties, in conformity to the requirements of the governing statute.
Statutes in some jurisdictions require that the constitution or articles of association, and the bylaws, be acknowledged or verified. In some jurisdictions, it is required by statute that the constitution or articles of association be recorded, particularly where the association or club owns real property or any interest in real property.
Texas Articles of Association of a Professional Association
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Multi-State
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US-02825BG
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FAQ
A professional association is a professional entity formed for the purpose of providing the professional service rendered by a doctor of medicine, doctor of osteopathy, doctor of podiatry, dentist, chiropractor, optometrist, therapeutic optometrist, veterinarian, or licensed mental health professional.
Here is a breakdown of the four different types of professional associations. Member-Benefit Professional Associations. ... Designation-Granting Associations. ... Certifying Bodies. ... Professional Regulatory Bodies.
In the United States, such an association is typically a nonprofit business league for tax purposes.
What is a professional association? A professional association is an organization with members who work in or share an interest in a specific job field or industry. Members of professional associations often meet regularly to discuss upcoming news in their field or host events for other members to meet and network.
A professional association (also called a professional body, professional organization, or professional society) is a group that usually seeks to further a particular profession, the interests of individuals and organisations engaged in that profession, and the public interest.
From a tax perspective, a professional corporation is treated just like a C Corp; they are both taxpayers under Subchapter C of the federal tax code, meaning that the PC is taxed?per the corporate tax rate?as an entity separate from its owners, and owners are taxed once again on their personal income.
Taxes: Professional associations are subject to a state franchise tax. Contact the Texas Comptroller of Public Accounts, Tax Assistance Section, Austin, Texas, 78774-0100, (512) 463-4600 or (800) 252-1381 for franchise tax information.
Usually, the individuals who form and administer the affairs of the PA must be qualified professionals in the profession in which the association is operating. A PA is an independent legal entity which continues to exist for decades after its creation.