<div dir="ltr"><div class="gmail_default" style="font-family:verdana,sans-serif">I am forwarding this email into the Legal Sub Team for further consideration and response.</div><div class="gmail_default" style="font-family:verdana,sans-serif"><br></div><div class="gmail_default" style="font-family:verdana,sans-serif">Greg Shatan</div><div class="gmail_quote">---------- Forwarded message ----------<br>From: <b class="gmail_sendername">Perez Galindo, Rafael</b> <span dir="ltr">&lt;<a href="mailto:RPEREZGA@minetur.es">RPEREZGA@minetur.es</a>&gt;</span><br>Date: Wed, May 13, 2015 at 12:45 PM<br>Subject: [CCWG-ACCT] Questions on unincorporated SO/AC<br>To: CCWG Accountability &lt;<a href="mailto:accountability-cross-community@icann.org">accountability-cross-community@icann.org</a>&gt;<br><br><br>





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<p><span style="font-family:&quot;Arial&quot;,&quot;sans-serif&quot;">Dear all<u></u><u></u></span></p>
<p><span style="font-family:&quot;Arial&quot;,&quot;sans-serif&quot;"><u></u> <u></u></span></p>
<p><span lang="EN-US" style="font-family:&quot;Arial&quot;,&quot;sans-serif&quot;">We have been going over the Legal Memorandum conducted by Sydley and Adler&amp;Colvin dated May 3, and we have some (I believe easy) preliminary questions to ask regarding the creation
 of an unincorporated SO/AC.<u></u><u></u></span></p>
<p><span lang="EN-US" style="font-family:&quot;Arial&quot;,&quot;sans-serif&quot;"><u></u> <u></u></span></p>
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<u></u><span lang="EN-US" style="font-family:&quot;Arial&quot;,&quot;sans-serif&quot;"><span>1.<span style="font:7.0pt &quot;Times New Roman&quot;">   
</span></span></span><u></u><span lang="EN-US" style="font-family:&quot;Arial&quot;,&quot;sans-serif&quot;">It is stated in the report that the new association would have to file a statement with the California Secretary of State indicating some information, in order to establish
 a record with regulatory authorities of the unincorporated association’s existence. The question is whether this inscription in the record is subject to any fee, and if yes, the amount of that fee.<u></u><u></u></span></p>
<p><span lang="EN-US" style="font-family:&quot;Arial&quot;,&quot;sans-serif&quot;"><u></u> <u></u></span></p>
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<u></u><span lang="EN-US" style="font-family:&quot;Arial&quot;,&quot;sans-serif&quot;"><span>2.<span style="font:7.0pt &quot;Times New Roman&quot;">   
</span></span></span><u></u><span lang="EN-US" style="font-family:&quot;Arial&quot;,&quot;sans-serif&quot;">In addition, would this unincorporated SO/AC be subject to the payment of any kind of taxes, duties, tariffs, charges, rates or tributes? I guess that is not the case,
 since it would have no economic activity, but just to be sure.<u></u><u></u></span></p>
<p><span lang="EN-US" style="font-family:&quot;Arial&quot;,&quot;sans-serif&quot;"><u></u> <u></u></span></p>
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<u></u><span lang="EN-US" style="font-family:&quot;Arial&quot;,&quot;sans-serif&quot;"><span>3.<span style="font:7.0pt &quot;Times New Roman&quot;">   
</span></span></span><u></u><span lang="EN-US" style="font-family:&quot;Arial&quot;,&quot;sans-serif&quot;">Last, would the unincorporated SO/AC have any duties regarding administrative burdens or periodic obligations, such as the handing over of some kind of annual balance
 or activity report? In other words, are there any legal obligations regarding the need to demonstrate that the association is active?<u></u><u></u></span></p>
<p><span lang="EN-US" style="font-family:&quot;Arial&quot;,&quot;sans-serif&quot;"><u></u> <u></u></span></p>
<p><span lang="EN-US" style="font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:black">May I kindly ask the legal team / Counsel to answer these questions?<u></u><u></u></span></p>
<p><span lang="EN-US" style="font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:black"><u></u> <u></u></span></p>
<p><span lang="EN-US" style="font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:black">Thank you and best regards,<u></u><u></u></span></p>
<p><span lang="EN-US" style="font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:black"><u></u> <u></u></span></p>
<p><span lang="EN-US" style="font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:black">Rafa<u></u><u></u></span></p>
<p><span lang="EN-US" style="font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:black">GAC_SPAIN<u></u><u></u></span></p>
<p><span lang="EN-US" style="font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:black"><u></u> <u></u></span></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:#5f497a">Rafael Pérez Galindo</span></b><span style="font-size:12.0pt;font-family:&quot;Times New Roman&quot;,&quot;serif&quot;;color:#5f497a">
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</span><span style="font-size:10.0pt;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:navy">S. G. de Servicios de la Sociedad de la Información<br>
Secretaría de Estado de Telecomunicaciones y para la Sociedad de la Información</span><span style="font-size:12.0pt;font-family:&quot;Times New Roman&quot;,&quot;serif&quot;;color:#5f497a">
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</span><span style="font-size:10.0pt;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:navy">MINISTERIO DE INDUSTRIA, ENERGÍA y TURISMO</span><span style="font-size:12.0pt;font-family:&quot;Times New Roman&quot;,&quot;serif&quot;;color:#5f497a">
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</span><span style="font-size:10.0pt;font-family:Wingdings;color:navy">-</span><span style="font-size:10.0pt;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:navy">  c/ Capitán Haya, 41 Pta. 6ª Despacho 6.10 (28020 Madrid,
 España) </span><span style="font-size:12.0pt;font-family:&quot;Times New Roman&quot;,&quot;serif&quot;;color:#5f497a"><br>
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</span><span style="font-size:10.0pt;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:navy"><a href="tel:%2B34%2091%203461544" value="+34913461544" target="_blank">+34 91 3461544</a></span><span style="font-size:12.0pt;font-family:&quot;Times New Roman&quot;,&quot;serif&quot;;color:#5f497a">
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</span><span style="font-size:10.0pt;font-family:Webdings;color:navy">Ê</span><span style="font-size:10.0pt;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:navy"> </span><span style="font-size:12.0pt;font-family:&quot;Times New Roman&quot;,&quot;serif&quot;;color:#5f497a">
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</span><span style="font-size:7.5pt;font-family:Wingdings;color:navy">*</span><span style="font-size:12.0pt;font-family:&quot;Times New Roman&quot;,&quot;serif&quot;;color:#5f497a">
</span><span style="font-size:7.5pt;font-family:&quot;Arial&quot;,&quot;sans-serif&quot;;color:navy"><a href="mailto:rperezga@minetur.es" target="_blank">rperezga@minetur.es</a></span><span style="font-size:12.0pt;font-family:&quot;Times New Roman&quot;,&quot;serif&quot;;color:#5f497a">
<u></u><u></u></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:&quot;Times New Roman&quot;,&quot;serif&quot;;color:#5f497a"><img border="0" width="415" height="67" src="cid:image001.png@01D08D9F.866D7060"></span><b><span style="font-size:8.0pt;font-family:&quot;Verdana&quot;,&quot;sans-serif&quot;;color:#003366"> <u></u><u></u></span></b></p>
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