- association
- The act of a number of persons in uniting together for some special purpose or business. It is a term of vague meaning used to indicate a collection or organization of persons who have joined together for a certain or common object. Also, the persons so joining; the state of being associated. An unincorporated society; a body of persons united and acting together without a charter, but upon the methods and forms used by incorporated bodies for the prosecution of some common enterprise. Penrod Drilling Co. v. Johnson, C.A.Tex., 414 F.2d 1217, 1222.It is not a legal entity separate from the persons who compose it.See also affiliationAn organization treated as a corporation for Federal tax purposes even though it may not qualify as such under applicable state law. What is designated as a trust or a partnership, for example, may be classified as an association if it clearly possesses corporate attributes. Corporate attributes include: centralized management, continuity of existence, free transferability of interests, and limited liability. I.R.C. No. 7701(a)(3).A "business trust" is an "association" when it has a continuing entity throughout trust period, centralized management, continuity of trust uninterrupted by death among beneficial owners, means for transfer of beneficial interests, and limitation of personal liabilities of participants to property embarked in undertaking. Fletcher v. Clark, D.C.Wyo., 57 F.Supp. 479, 480.To prove "association" with a criminal venture, for purpose of convicting upon evidence that defendant aided and abetted illegal enterprise, there must be evidence to establish defendant shared in principal's criminal intent. U.S. v. Cowart, C.A.Ga., 595 F.2d 1023, 1035.See also articles of association- professional association- unincorporated association.- partnership association (See also partnership)- professional association (See also corporation, professional corporation).@ unincorporated associationA confederation of individuals organized for a specific purpose which may or may not be profit making but which is not chartered as a corporation+ unincorporated associationVoluntary group of persons, without a charter, formed by mutual consent for purpose of promoting common enterprise or prosecuting common objective. Local 4076, United Steelworkers of America v. United Steelworkers of America, AFL-CIO, D.C.Pa., 327 F.Supp. 1400, 1402.An organization composed of a body of persons united with a charter for the prosecution of a common enterprise. Heifetz v. Rockaway Point Volunteer Fire Dept., Sup., 124 N.Y.S.2d 257, 260.See also partnership@ association, freedom of@
Black's law dictionary. HENRY CAMPBELL BLACK, M. A.. 1990.