<html><head><meta http-equiv="Content-Type" content="text/html charset=windows-1252"></head><body style="word-wrap: break-word; -webkit-nbsp-mode: space; -webkit-line-break: after-white-space;" class="">Dear all, <div class=""><br class=""></div><div class="">Please find attached a memo from Counsel in reply to questions posed by Rafael Pérez Galindo. </div><div class=""><br class=""></div><div class="">This feeds into the very fruitful discussion we have been having on the UAs issue in relation to GAC and it’s members.</div><div class=""><br class=""></div><div class="">In short:</div><div class=""><br class=""></div><div class="">1.- There is no obligation on filing a statement of unincorporated association but it is, however, advised.</div><div class=""><br class=""></div><div class="">2.- The unincorporated association would be subject to taxation only if it had income or assets.</div><div class=""><br class=""></div><div class="">3.- An unincorporated association does not have the obligation to report or otherwise demonstrate its active status to any regulator or other body.</div><div class=""><br class=""></div><div class="">I hope you find this information useful.</div><div class=""><br class=""><div class="">
<div class="">Best regards,</div><div class=""><br class=""></div><div class=""><br class=""></div><div class="">León</div>
</div>
<div><br class=""><blockquote type="cite" class=""><div class="">Inicio del mensaje reenviado:</div><br class="Apple-interchange-newline"><div style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px;" class=""><span style="font-family: -webkit-system-font, Helvetica Neue, Helvetica, sans-serif; color:rgba(0, 0, 0, 1.0);" class=""><b class="">De: </b></span><span style="font-family: -webkit-system-font, Helvetica Neue, Helvetica, sans-serif;" class="">Steven Chiodini <<a href="mailto:schiodini@adlercolvin.com" class="">schiodini@adlercolvin.com</a>><br class=""></span></div><div style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px;" class=""><span style="font-family: -webkit-system-font, Helvetica Neue, Helvetica, sans-serif; color:rgba(0, 0, 0, 1.0);" class=""><b class="">Asunto: </b></span><span style="font-family: -webkit-system-font, Helvetica Neue, Helvetica, sans-serif;" class=""><b class="">[Acct-Legal] Memo - Responses to Rafael Pérez Galindo's Questions (concerning Unincorporated Associations)</b><br class=""></span></div><div style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px;" class=""><span style="font-family: -webkit-system-font, Helvetica Neue, Helvetica, sans-serif; color:rgba(0, 0, 0, 1.0);" class=""><b class="">Fecha: </b></span><span style="font-family: -webkit-system-font, Helvetica Neue, Helvetica, sans-serif;" class="">11 de junio de 2015 15:03:49 GMT-5<br class=""></span></div><div style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px;" class=""><span style="font-family: -webkit-system-font, Helvetica Neue, Helvetica, sans-serif; color:rgba(0, 0, 0, 1.0);" class=""><b class="">Para: </b></span><span style="font-family: -webkit-system-font, Helvetica Neue, Helvetica, sans-serif;" class="">"<a href="mailto:ccwg-accountability5@icann.org" class="">ccwg-accountability5@icann.org</a>" <<a href="mailto:ccwg-accountability5@icann.org" class="">ccwg-accountability5@icann.org</a>><br class=""></span></div><br class=""><div class=""><div class="WordSection1" style="page: WordSection1; font-family: Helvetica; font-size: 12px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px;"><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="font-size: 10pt; font-family: Arial, sans-serif;" class="">Dear Legal Sub-<span style="" class="">T</span>eam,<o:p class=""></o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="font-size: 10pt; font-family: Arial, sans-serif;" class=""> </span></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="font-size: 10pt; font-family: Arial, sans-serif;" class="">Please find attached a memorandum responding<span class="Apple-converted-space"> </span><span style="" class="">to Rafael Pérez Galindo's questions concerning unincorporated associations, assigned to us on June 2.</span><o:p class=""></o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="" class=""> </span></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="font-size: 10pt; font-family: Arial, sans-serif;" class="">Steven Chiodini</span><span style="font-size: 12pt; font-family: 'Times New Roman', serif;" class=""><span class="Apple-converted-space"> </span><br class=""></span><span style="font-size: 10pt; font-family: Arial, sans-serif;" class="">Adler & Colvin</span><span style="font-size: 12pt; font-family: 'Times New Roman', serif;" class=""><span class="Apple-converted-space"> </span><br class=""></span><span style="font-size: 10pt; font-family: Arial, sans-serif;" class="">235 Montgomery Street, Suite 1220</span><span style="font-size: 12pt; font-family: 'Times New Roman', serif;" class=""><span class="Apple-converted-space"> </span><br class=""></span><span style="font-size: 10pt; font-family: Arial, sans-serif;" class="">San Francisco, CA 94104</span><span style="font-size: 12pt; font-family: 'Times New Roman', serif;" class=""><span class="Apple-converted-space"> </span><br class=""></span><span style="font-size: 10pt; font-family: Arial, sans-serif;" class="">Tel: 415-421-7555</span><span style="font-size: 12pt; font-family: 'Times New Roman', serif;" class=""><span class="Apple-converted-space"> </span><br class=""></span><span style="font-size: 10pt; font-family: Arial, sans-serif;" class="">Fax: 415-421-0712</span><span style="font-size: 12pt; font-family: 'Times New Roman', serif;" class=""><span class="Apple-converted-space"> </span><br class=""></span><span style="font-size: 10pt; font-family: Arial, sans-serif;" class="">email:<span class="Apple-converted-space"> </span><a href="mailto:schiodini@adlercolvin.com" style="color: purple; text-decoration: underline;" class="">schiodini@adlercolvin.com</a></span><span style="font-size: 12pt; font-family: 'Times New Roman', serif;" class=""><span class="Apple-converted-space"> </span><br class=""></span><span style="font-size: 10pt; font-family: Arial, sans-serif;" class=""><a href="http://www.adlercolvin.com/" style="color: purple; text-decoration: underline;" class="">www.adlercolvin.com</a></span><span style="font-size: 12pt; font-family: 'Times New Roman', serif;" class=""><o:p class=""></o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="font-size: 10pt; font-family: Arial, sans-serif;" class="">The information in this e-mail message and any attachments may be privileged, confidential, and protected from disclosure. If you are not the intended recipient, any use, dissemination, distribution, or copying of this transmission is strictly prohibited. If you think that you have received this e-mail message in error, please e-mail the sender at<a href="mailto:schiodini@adlercolvin.com" style="color: purple; text-decoration: underline;" class="">schiodini@adlercolvin.com</a>, and delete all copies of this message and its attachments, if any. Thank you.</span><span style="" class=""><o:p class=""></o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="font-size: 10pt; font-family: Arial, sans-serif;" class=""> </span></div><div style="margin: 0in 0in 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;" class=""><span style="font-size: 10pt; font-family: Arial, sans-serif;" class=""> </span></div></div></div></blockquote></div></div></body></html>