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<div>Gracias León and the legal team!</div>
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<div>This is very helpful.</div>
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<div>Best regards,</div>
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<div style="font-size:9px">Sent from a mobile device. Please excuse any typos.</div>
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<div>-------- Original message --------</div>
<div>From: León Felipe Sánchez Ambía </div>
<div>Date:12/06/2015 07:18 (GMT+01:00) </div>
<div>To: Accountability Cross Community </div>
<div>Cc: "Perez Galindo, Rafael" </div>
<div>Subject: Fwd: [Acct-Legal] Memo - Responses to Rafael Pérez Galindo's Questions (concerning Unincorporated Associations)
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<div style="word-wrap:break-word">Dear all,
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<div>Please find attached a memo from Counsel in reply to questions posed by Rafael Pérez Galindo. </div>
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<div>This feeds into the very fruitful discussion we have been having on the UAs issue in relation to GAC and it’s members.</div>
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<div>In short:</div>
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<div>1.- There is no obligation on filing a statement of unincorporated association but it is, however, advised.</div>
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<div>2.- The unincorporated association would be subject to taxation only if it had income or assets.</div>
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<div>3.- An unincorporated association does not have the obligation to report or otherwise demonstrate its active status to any regulator or other body.</div>
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<div>I hope you find this information useful.</div>
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<div>Best regards,</div>
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<div>León</div>
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<div>Inicio del mensaje reenviado:</div>
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<span style=""><b>De: </b></span><span style="">Steven Chiodini <<a href="mailto:schiodini@adlercolvin.com">schiodini@adlercolvin.com</a>><br>
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<div style="margin-top:0px; margin-right:0px; margin-bottom:0px; margin-left:0px">
<span style=""><b>Asunto: </b></span><span style=""><b>[Acct-Legal] Memo - Responses to Rafael Pérez Galindo's Questions (concerning Unincorporated Associations)</b><br>
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<div style="margin-top:0px; margin-right:0px; margin-bottom:0px; margin-left:0px">
<span style=""><b>Fecha: </b></span><span style="">11 de junio de 2015 15:03:49 GMT-5<br>
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<span style=""><b>Para: </b></span><span style="">"<a href="mailto:ccwg-accountability5@icann.org">ccwg-accountability5@icann.org</a>" <<a href="mailto:ccwg-accountability5@icann.org">ccwg-accountability5@icann.org</a>><br>
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<span style="font-size:10pt; font-family:Arial,sans-serif">Dear Legal Sub-<span style="">T</span>eam,
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<span style="font-size:10pt; font-family:Arial,sans-serif"> </span></div>
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<span style="font-size:10pt; font-family:Arial,sans-serif">Please find attached a memorandum responding<span class="x_Apple-converted-space"> </span><span style="">to Rafael Pérez Galindo's questions concerning unincorporated associations, assigned to us on
June 2.</span> </span></div>
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<span style=""> </span></div>
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<span style="font-size:10pt; font-family:Arial,sans-serif">Steven Chiodini</span><span style="font-size:12pt; font-family:'Times New Roman',serif"><span class="x_Apple-converted-space"> </span><br>
</span><span style="font-size:10pt; font-family:Arial,sans-serif">Adler & Colvin</span><span style="font-size:12pt; font-family:'Times New Roman',serif"><span class="x_Apple-converted-space"> </span><br>
</span><span style="font-size:10pt; font-family:Arial,sans-serif">235 Montgomery Street, Suite 1220</span><span style="font-size:12pt; font-family:'Times New Roman',serif"><span class="x_Apple-converted-space"> </span><br>
</span><span style="font-size:10pt; font-family:Arial,sans-serif">San Francisco, CA 94104</span><span style="font-size:12pt; font-family:'Times New Roman',serif"><span class="x_Apple-converted-space"> </span><br>
</span><span style="font-size:10pt; font-family:Arial,sans-serif">Tel: 415-421-7555</span><span style="font-size:12pt; font-family:'Times New Roman',serif"><span class="x_Apple-converted-space"> </span><br>
</span><span style="font-size:10pt; font-family:Arial,sans-serif">Fax: 415-421-0712</span><span style="font-size:12pt; font-family:'Times New Roman',serif"><span class="x_Apple-converted-space"> </span><br>
</span><span style="font-size:10pt; font-family:Arial,sans-serif">email:<span class="x_Apple-converted-space"> </span><a href="mailto:schiodini@adlercolvin.com" style="color:purple; text-decoration:underline">schiodini@adlercolvin.com</a></span><span style="font-size:12pt; font-family:'Times New Roman',serif"><span class="x_Apple-converted-space"> </span><br>
</span><span style="font-size:10pt; font-family:Arial,sans-serif"><a href="http://www.adlercolvin.com/" style="color:purple; text-decoration:underline">www.adlercolvin.com</a></span><span style="font-size:12pt; font-family:'Times New Roman',serif">
</span></div>
<div style="margin:0in 0in 0.0001pt; font-size:11pt; font-family:Calibri,sans-serif">
<span style="font-size:10pt; font-family:Arial,sans-serif">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">schiodini@adlercolvin.com</a>,
and delete all copies of this message and its attachments, if any. Thank you.</span><span style="">
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