Since May 2000, the American Urological Association (AUA) has functioned with two related entities—each with a different status under the federal tax laws. While the two entities together are known informally as the "AUA," it is important for various purposes—legal, accounting, federal and state taxes, bank accounts, investments, grants from industry, etc.—that the two corporations be distinguished from each other.
The entity known as the American Urological Association, Inc. (AUA) is incorporated in Maryland and has been granted tax-exempt status by the IRS—as a Section 501(c)(6) entity. This entity houses the AUA's Member Services, the exhibitor portion of the Annual Meeting and the AUA's Public Policy & Practice Support Division which includes Practice Management, Government Relations & Advocacy and Reimbursement & Regulations departments/programs.
The American Urological Association Education and Research, Inc. (AUAER) is incorporated in Maryland and has been granted tax-exempt status by the IRS as a Section 501(c)(3) entity. AUAER publishes The Journal of Urology® and operates both the Office of Education and the Office of Research.
While a single Board of Directors serves both entities, various committees and councils associated with AUA programs are assigned to the different corporate entities that house their operations. Exceptions include select ongoing AUA committees and activities—including the Annual Meeting—which are operated jointly by both organizations. Revenues and expenses of these operations are allocated between the corporations.
All AUA staff are employed by AUAER. Payroll and associated expenses for some of the staff are allocated between the two corporations. All administrative functions (governance, accounting, membership, marketing, technology, human resources, facilities and purchasing) are allocated based on an appropriate formula.
Urology Care Foundation
The Urology Care Foundation, Inc., the official foundation of the AUA, is incorporated in Maryland and has been granted tax-exempt status by the IRS as a Section 501(c)(3) entity. Originally established in 1987 as the American Foundation for Urologic Disease (AFUD), the organization entered a new era of service in 2005 when it consolidated its programs with the AUA. In February 2012, the Board agreed to establish a newly named foundation, with a new Board of Directors, consisting of a majority of lay members which operates with autonomy, yet has ultimate reporting to the AUA.