Gracias León and the legal team! This is very helpful. Best regards, Sent from a mobile device. Please excuse any typos. -------- Original message -------- From: León Felipe Sánchez Ambía Date:12/06/2015 07:18 (GMT+01:00) To: Accountability Cross Community Cc: "Perez Galindo, Rafael" Subject: Fwd: [Acct-Legal] Memo - Responses to Rafael Pérez Galindo's Questions (concerning Unincorporated Associations) Dear all, Please find attached a memo from Counsel in reply to questions posed by Rafael Pérez Galindo. This feeds into the very fruitful discussion we have been having on the UAs issue in relation to GAC and it’s members. In short: 1.- There is no obligation on filing a statement of unincorporated association but it is, however, advised. 2.- The unincorporated association would be subject to taxation only if it had income or assets. 3.- An unincorporated association does not have the obligation to report or otherwise demonstrate its active status to any regulator or other body. I hope you find this information useful. Best regards, León Inicio del mensaje reenviado: De: Steven Chiodini <schiodini@adlercolvin.com<mailto:schiodini@adlercolvin.com>> Asunto: [Acct-Legal] Memo - Responses to Rafael Pérez Galindo's Questions (concerning Unincorporated Associations) Fecha: 11 de junio de 2015 15:03:49 GMT-5 Para: "ccwg-accountability5@icann.org<mailto:ccwg-accountability5@icann.org>" <ccwg-accountability5@icann.org<mailto:ccwg-accountability5@icann.org>> Dear Legal Sub-Team, Please find attached a memorandum responding to Rafael Pérez Galindo's questions concerning unincorporated associations, assigned to us on June 2. Steven Chiodini Adler & Colvin 235 Montgomery Street, Suite 1220 San Francisco, CA 94104 Tel: 415-421-7555 Fax: 415-421-0712 email: schiodini@adlercolvin.com<mailto:schiodini@adlercolvin.com> www.adlercolvin.com<http://www.adlercolvin.com/> The information in this e-mail message and any attachments may be privileged, confidential, and protected from disclosure. If you are not the intended recipient, any use, dissemination, distribution, or copying of this transmission is strictly prohibited. If you think that you have received this e-mail message in error, please e-mail the sender atschiodini@adlercolvin.com<mailto:schiodini@adlercolvin.com>, and delete all copies of this message and its attachments, if any. Thank you. _______________________________________________ Ccwg-accountability5 mailing list Ccwg-accountability5@icann.org<mailto:Ccwg-accountability5@icann.org> https://mm.icann.org/mailman/listinfo/ccwg-accountability5