The last factor under the four-part test set out in Revenue Ruling 67-4 is perhaps the most controversial, and reflects the IRS's attempt to draw a line between (a) non-profit publishing and (b) for-profit publishing that simply fails to make any money. In 1982, the IRS...
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DMLP Staff - 04/02/2012 - 9:10am - 0 comments -
As discussed elsewhere in this guide, there are substantial privileges and defenses available to defendants in defamation actions. The First Amendment and related state law doctrines that protect speech often present insurmountable obstacles for defamation plaintiffs. In...
DMLP Staff - 08/15/2012 - 1:18pm - 0 comments -
Arizona law defines a "business pursuit" as follows: To constitute a business pursuit, there must be two elements: first, continuity, and, secondly, the profit motive; as to the first, there must be a customary engagement or a stated occupation; and, as to the...
DMLP Staff - 06/25/2012 - 10:58am - 0 comments -
A cooperative corporation (or simply, a "cooperative") is a special form of corporation that places ownership and/or control of the corporation in the hands of the employees or patrons of the corporation. A cooperative is intended to be community-based, giving...
DMLP Staff - 05/31/2012 - 11:31am - 0 comments -
Not every state allows for the formation of journalism-oriented cooperative corporations. In those states which do have a cooperative form, the procedure for forming a cooperative often tracks the procedures for forming a regular for-profit corporation (or non-profit...
DMLP Staff - 05/31/2012 - 11:30am - 0 comments -
For-profit cooperative corporations are given special treatment with respect to federal taxation. Although they are generally taxed as normal corporations, they can reduce their tax exposure by issuing what are known as “patronage dividends” to patrons of the cooperative. A...
DMLP Staff - 05/31/2012 - 12:11pm - 0 comments -
Please select a state below for more information about forming a journalism-oriented cooperative corporation in that state. Please note that not every state recognizes the "cooperative corporation" as a specific business form, and that some states which recognize...
DMLP Staff - 05/31/2012 - 12:21pm - 0 comments -
Note: This page covers information specific to Missouri. For general information concerning defamation, see the Defamation section of this guide. Elements of Defamation The elements of defamation in Missouri are: 1. publication 2. of a defamatory statement 3. that...
DMLP Staff - 06/21/2012 - 12:15pm - 0 comments -
Here is an outline of the steps you should follow to get started as a sole proprietor in Arizona. You should also read the general section for information applicable in any state. 1. Choose a business name for your sole proprietorship and check for availability. Please see...
DMLP Staff - 06/25/2012 - 10:59am - 0 comments -
This page covers legal information specific to the State of Texas. For more general information, see the Legal Guide page on Using the Name or Likeness of Another ; for other states, see State Law: Right of Publicity . Generally speaking, the Right of Publicity in Texas...
DMLP Staff - 06/12/2012 - 9:25am - 0 comments -
