Written by attorneys · grounded in primary & secondary sources — see below
2 senses
1
in constitutional law
A compilation of an organization's members' identities. Compelled disclosure of such lists may burden members' rights of expressive association under the First Amendment by exposing them to retaliation or stigma.
2
Sense 1
1
in constitutional law
A compilation of an organization's members' identities. Compelled disclosure of such lists may burden members' rights of expressive association under the First Amendment by exposing them to retaliation or stigma.
Sources & Authorities· 1 primary source
Select any source to read its text and confirm it supports the definition.
Cases
Examples
Sense 2
2
in taxation
Records of an organization's members or donors that generate revenue when exchanged or rented. The exchange or rental of these lists between organizations exempt under section 501 is excluded from treatment as an unrelated trade or business.
Sources & Authorities· 1 source
Select any source to read its text and confirm it supports the definition.
Study Supplements
Frequently Asked
Put it into practice
Test Yourself
8
Practice Questions5
in taxation
Records of an organization's members or donors that generate revenue when exchanged or rented. The exchange or rental of these lists between organizations exempt under section 501 is excluded from treatment as an unrelated trade or business.
Each sense below has its own examples, sources, and questions.
2
Club Challenges Disclosure Directive
Liberty Students for Due Process, a campus group advocating changes to sexual misconduct procedures, faced a university rule requiring submission of its full member roster for release to parents and media. Several students indicated they would quit rather than risk public identification. The club sued to enjoin the rule on behalf of its members. The court permitted the organization to assert the members' associational rights because disclosure itself would deter individuals from suing.
Advocacy Group Seeks Injunction
The NetFreedom Alliance organized a collective of podcasters and tech commentators lobbying for net neutrality rules. An FDA regulation required public listing of all participants by name in an open database. Members expressed fears of demonetization and doxing if identified. The alliance filed suit seeking to block the rule on behalf of its members, asserting that the disclosure requirement itself created practical obstacles preventing individual members from litigating.
Frequently Asked2
When may an organization assert third-party standing to protect members from compelled disclosure of their identities?+
An organization may assert third-party standing when its members face practical obstacles to suing individually, such as when disclosure of membership would itself chill associational rights by exposing members to stigma or retaliation. The organization and members must be directly affected by the policy, the interests must be germane to the organization's purpose, and the relief sought must not require individualized participation. Courts recognize this principle where the act of litigation would replicate the precise harm the suit seeks to avert.
Supporting sources
Does a student group have standing to challenge a university directive requiring submission of membership lists for public release?+
Yes, when the directive chills members' associational rights and deters individuals from suing because disclosure would expose them to labeling or retaliation. The group is directly affected, the claim is germane to its purpose, and injunctive relief does not require individualized proof. Practical obstacles created by the disclosure rule itself justify organizational standing.
Supporting sources
1
What factors determine whether exchange of membership lists generates unrelated business income for a tax-exempt organization?+
The exchange or rental of membership lists is excluded from unrelated business income treatment when conducted solely with other organizations exempt under section 501. The exclusion applies regardless of the revenue generated, provided the transaction meets the statutory conditions for exclusion.
Supporting sources
Business Associations RelationshipsFormation of corporations and limited liability companies · Limited liability companies (LLCs)NEXTGENIntermediate