Tax Structure

Read about (high-level): Voluntary Associations, Freedom of Association, and Cooperatives, which can fall under various classifications below.
California Unincorporated Association
- Secretary of State Business Entities FAQ.
  - Relevant forms.
- Review of law for Californian Unincorporated Associations (circa 2004).

501(c)(3)

B Corporation - Structure for corporations that do social good. For more info, see this site on Couchsurfing's decision to become a B Corp.

(from Blond's Black Letter Law Outlines, 1996)

In a limited partnership there are two kinds of partners:
- General partners, similar to partners in a general partnership, control the management and are personally liable for partnership debts.
- Limited Partners do not participate in management and are not liable for debts beyond their initial investment

In order the limit personal liability further, a corporation can exist as the sole general partner in a limited partnership with the limited partners acting as the officers of the corporation.

This wall has been knocked down by some courts and held up by others with certain requirements, such as:
- the corporation also exists for other purposes;
- the state clearly allows corporations to be the sole general partner in limited partnerships;
- the limited partners act as officers in a corporate, not personal capacity; and
- the contracting parties are aware of the structure of the partnership.

501(c)(4)

527 Group

501(c)(5)