by ff | Aug 12, 2026 | Entity Structuring
A homeowners association or condo association looks like a business — it collects dues, signs contracts, hires vendors, sometimes runs a payroll for on-site staff — but it isn’t structured as one. Nearly every HOA and condo association in the country...
by ff | Aug 12, 2026 | Entity Structuring
Esports organizations look like sports teams from the outside, but the entity structure underneath them has to account for something traditional sports franchises don’t: a single roster of talent that simultaneously generates competitive prize money, streaming...
by ff | Aug 12, 2026 | Entity Structuring
Cannabis businesses face an entity-structuring problem almost no other industry deals with: the same operation can be legal under state law and still subject to a federal tax code section written to penalize illegal drug trafficking. That section, IRC §280E, is...
by ff | Aug 12, 2026 | Entity Structuring
A professional athlete or entertainer’s biggest asset is their own personal services – and unlike most business owners, they can’t easily separate “the business” from “themselves.” A loan-out corporation is the entity...
by ff | Aug 12, 2026 | Entity Structuring
A 501(c)(3) that starts selling merchandise, renting out event space to outside groups, or running a side business unrelated to its charitable mission runs into a tax problem most donors never think about: income from activities regularly carried on that aren’t...
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