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UHAA Reorganization

This document outlines the current organizational structure of UHAA and its affiliated chapters, including those that have achieved 501(c)(3) status. It highlights challenges faced by unincorporated chapters in areas such as accounting, liability, and management. To enhance control and efficiency, a proposed solution is to adopt a single-member LLC structure under which UHAA acts as the parent organization. This structure could simplify tax filing, isolate liabilities, and facilitate clear management processes while allowing independent operations for some chapters.

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UHAA Reorganization

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  1. UHAA Reorganization Trever Asam Cades Schutte LLLP

  2. Current Organization • Chapter system: chapters should be separately organized and incorporated • Some have obtained 501(c)(3) tax exemption • Shidler, Architecture • Others have not obtained tax exemption • Some have not incorporated

  3. Current Organization UHAA 501(c)(3) Nursing CAS ESL Shidler 501(c)(3) Engineering WSRSL

  4. Filings and Accounting • Each entity must annually file: • State DCCA • State Charity Registration • IRS Form 990 • Each entity keeps its own accounts UHAA 501(c)(3) Nursing CAS ESL Shidler 501(c)(3) Engineering WSRSL

  5. Current Organization: Challenges • Differences between chapters • Unincorporated chapters • Accounting • Liability • Insurance • Control and management • New chapters UHAA 501(c)(3) Nursing CAS ESL Shidler 501(c)(3) Engineering WSRSL

  6. Possible Solution: LLC Structure UHAA 501(c)(3) Nursing CAS ESL Shidler 501(c)(3) Engineering WSRSL

  7. Possible Solution: LLC Structure UHAA 501(c)(3) CAS LLC ESL LLC Nursing LLC Shidler 501(c)(3) Engineering WSRSL

  8. Possible Solution: LLC Structure • Single-member LLCs • UHAA would be “parent” to the LLCs • UHAA tax exemption would apply to LLCs • Optional: some chapters remain independent UHAA 501(c)(3) CAS LLC ESL LLC Nursing LLC Shidler 501(c)(3) Engineering WSRSL

  9. LLC Structure Advantages • Eliminates tax filing requirements for LLCs • Clear management and financial structure • UHAA would handle all accounting and filing for LLCs • Isolation of liabilities • Ease of replication UHAA 501(c)(3) CAS LLC ESL LLC Nursing LLC Shidler 501(c)(3) Engineering WSRSL

  10. LLC Structure Implementation • Begin with new entities • Next are non tax-exempt entities UHAA 501(c)(3) CAS LLC ESL LLC Nursing LLC Shidler 501(c)(3) Engineering WSRSL

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