membership organization
Defined in 2 places across 2 titles of the United States Code.
The term “membership organization” includes any organization that maintains a membership list or collects dues or membership fees from its members.
Source
- 1994–present20 U.S.C. § 1228CEducation · Disclosure requirements · as used in this section
The term “membership organization” means a corporation, association, federation, or other organization—
(A) organized without capital stock of any kind, and
(B) no part of the net earnings of which is distributable to any member.
Source
- 1994–present26 U.S.C. § 456Internal Revenue Code · Prepaid dues income of certain membership organizations · for purposes of this section