My colleague, Matthew Roberts, recently posted an article regarding choice-of-entity, “Starting a Business in Texas: Choice of Entity.” The article provided a summary of the tax and non-tax ...

Each of these elections triggers certain income tax consequences of which its owners have to be aware prior to making the election; for instance, an association that elects to be treated as a ...

Units and activities that generate their own revenue. This can include large operations, such as Housing & Dining Services and Athletics, as well as smaller-scale activities such as t-shirt sales and ...

Financing and investing are two very different activities that serve a common purpose: to bring money into an organization. Financing is the act of obtaining money through borrowing, earnings or ...