DISTRIBUTIONS PROHIBITED — compENSATION AND OTHER PERMITTED PAYMENTS

30-27-125. DISTRIBUTIONS PROHIBITED — compENSATION AND OTHER PERMITTED PAYMENTS. (a) Except as otherwise provided in subsection (b) of this section, an unincorporated nonprofit association may not pay dividends or make distributions to a member or manager. (b) An unincorporated nonprofit association may: (1) Pay reasonable compensation or reimburse reasonable expenses to a member or manager for services rendered; (2) Confer benefits on a member or manager in conformity with its nonprofit purposes; (3) Repurchase a membership and repay a capital contribution made by a member to the extent authorized by its governing principles; or (4) Make distributions of property to members upon winding up and termination to the extent permitted by section 30-27 128, Idaho Code.