Definition of an Association | Internal Revenue Service
Aug 18, 2021 · In general, an association is a group of persons banded together for a specific purpose. To qualify under section 501 (a) of the Code, the association must have a written document, such as articles of association, showing its creation. At least two persons must sign the document, which must be dated. The definition of an association can vary under state law.
DA: 39 PA: 55 MOZ Rank: 94