{"data":{"id":"us-dc/d.c.-code-29-602.02","jurisdiction":"us-dc","citation":"D.C. Code § 29-602.02","heading":"Formation of partnership.","body":"(a)\nExcept as otherwise provided in subsection (b) of this section, the association of 2 or more persons to carry on as co-owners of a business for profit shall form a partnership, whether or not the persons intend to form a partnership.\n\n(b)\nAn association formed under a statute other than this chapter, a predecessor statute, or a comparable statute of another jurisdiction shall not be a partnership under this chapter.\n\n(c)\nIn determining whether a partnership is formed, the following rules shall apply:\n(1)\nJoint tenancy, tenancy in common, tenancy by the entireties, joint property, common property, or part ownership shall not by itself establish a partnership, even if the co-owners share profits made by the use of the property.\n(2)\nThe sharing of gross returns shall not by itself establish a partnership, even if the persons sharing them have a joint or common right or interest in property from which the returns are derived.\n(3)\nA person that receives a share of the profits of a business shall be presumed to be a partner in the business, unless the profits were received in payment:\n(A)\nOf a debt by installments or otherwise;\n(B)\nFor services as an independent contractor or of wages or other compensation to an employee;\n(C)\nOf rent;\n(D)\nOf an annuity or other retirement or health benefit to a beneficiary, representative, or designee of a deceased or retired partner;\n(E)\nOf interest or other charge on a loan, even if the amount of payment varies with the profits of the business, including a direct or indirect present or future ownership of the collateral, or rights to income, proceeds, or increase in value derived from the collateral; or\n(F)\nFor the sale of the goodwill of a business or other property by installments or otherwise.","path":["Title 29. Business Organizations. [Enacted title]","Chapter 6. General Partnerships.","Subchapter II. Nature of Partnership."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/29-602.02","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"c62c6b004f9dfe5e6ab46dcf65aff5688ff4ce47dd94a2911b386bcefb324643","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-29-602.01","next":"us-dc/d.c.-code-29-602.03"},"notice":"GroundRules: Original legal text. Not legal advice."}