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Is a membership organization required to segregate the dues it receives from corporations from the dues it receives from natural persons?

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Is a membership organization required to segregate the dues it receives from corporations from the dues it receives from natural persons?

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Not if the dues received from corporations are for the membership dues of natural persons. If the dues are received from corporations for their own corporate memberships, then such dues must be segregated and cannot be transferred to a small donor committee.

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