Articles of Partnership

  

This is how a partnership is officially formed. A partnership is a written agreement between two or more people to do business together. As noted by the IRS, "each person contributes money, property, labor or skill, and expects to share in the profits and losses of the business."

It’s important to note that partnerships are pass-thru tax entities, which means that you’ll pay taxes as an individual on your income as a whole, as opposed to the company paying taxes. It’s also important to note that a business arrangement can be deemed a partnership even if you haven’t signed any type of contract.

In your articles of partnership, you’ll define who is a part of the partnership, how much money each person has put in, how much of the partnership each person owns (and how much of the profits and losses each person will take), what the rules of the agreement are (what each partner will do, etc.), and what you’ll do if a partner dies (will their share be passed on, or will another partner buy it?).

Related or Semi-related Video

Finance: What is a partnership?23 Views

00:00

finance a la shmoop. what is a partnership? a marriage. joint ownership

00:08

of a bar. when two dudes put up half the dough each to share 50/50 in a time [two different people offer money for keys]

00:14

machine. well a partnership is just the merging

00:16

of two individuals in doing a given business deal or setting up a business

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structure. if both are owners then both are liable for you know bad things

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should they happen. partnerships carry a lot of financial danger if one partner

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goes off the rails and decides to commit fraud in the name of the company or that

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evil partner enters into a stupid company bankrupting contract, well then [bad contract sold to unsuspecting victim]

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both parties pay for it. the innocent partner pays just as much in the form of

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whatever financial damages befall the partnership as the evil one, and

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partnership liabilities include personal assets if the partnership is structured

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like a general partnership with limited partners having no personal liability so [ liability structures defined]

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for all the good that a partnership can have it can get bad and ugly so you got

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to enter partnerships carefully. spend lots of dough on lawyers before you set

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it up so you don't have to after. [money exchanged for partnership contract ]

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