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The AUA is comprised of three separate legal entities (AUA, Inc., AUAER, Inc., and UCF) and the AUAPAC, which is a separately segregated fund of the AUA, Inc. Each has a different status under the Internal Revenue Code (IRC). While we often refer to some or all of these entities 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 corporations and the AUAPAC be distinguished from each other.
American Urological Association, Inc. (AUA, Inc.) 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 & Advocacy Division which includes Legislative & Polical Affairs and Policy & Advocacy departments/programs. View our 2022 Annual Report.
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 AUA, Inc. and AUAER 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.
Urology Care Foundation, Inc. (UCF), 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. The Foundation Board of Directors, consisting of urologists and lay members, operates with autonomy yet has ultimate reporting to the AUA. Donations are used to raise patients' awareness of urological health conditions and treatments to fund urology researchers through the Foundation's Research Scholars Program, mentored research training awards, and humanitarian projects in the U.S. and around the world.
American Urological Association, Inc. Political Action Committee (AUAPAC) is a voluntary, non-profit, unincorporated political organization formed as a 527 entity, with AUA as its sponsoring organization. AUAPAC is not affiliated with any political party nor with any specific candidate for election. It is organized to support candidates for Congress who, regardless of party affiliation, support urologists and urology patients in connection with issues important to the urological community. The AUAPAC is governed by its bylaws and board of directors separate from the AUA-AUAER Board.