[GCARC] 501(c)(3) status for ham clubs

[Jonathan Pearce]

There was some discussion at last night’s meeting about converting the GCARC tax status from a 501(c)(4) social club to a 501(c)(3) charitable organization. Googling “501c3 ham radio club” turned up this<https://near-fest.com/non-profits/> video of a ham attorney discussing this issue at the New England Amateur Radio Festival, which is quite helpful. Other links under that Google search weren’t particularly helpful, although it’s interesting to note that the Lehigh Valley ARC is apparently a 501(c)(3) organization so perhaps someone from that club might be able to give us some guidance as to the advisability of making that change.  The video from the NEARF site mentions this<https://www.irs.gov/pub/irs-pdf/p4220.pdf> IRS document describing 501(c)(3) status and this<https://www.irs.gov/pub/irs-pdf/i1023ez.pdf> simplified application for that status, which also may be helpful to review in advance of the proposed meeting with the attorney.

73 de Jon WB2MNF