[SADXA] Club stuff

kd6xh at comcast.net kd6xh at comcast.net
Sat Jul 31 13:02:05 EDT 2010 

DC is no good while on travel.
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-----Original Message-----
From: "Keith KR7RK" <keith at kr7rk.com>
Sender: sadxa-bounces at mailman.qth.net
Date: Sat, 31 Jul 2010 09:22:24 
To: 'Southern AZ DX Association E-Mail Reflector'<sadxa at mailman.qth.net>
Reply-To: keith at kr7rk.com,
	Southern AZ DX Association E-Mail Reflector <sadxa at mailman.qth.net>
Subject: Re: [SADXA] Club stuff

501(c)(3) status is granted to charitable organizations.  For SADXA to get charitable status, we'd have to be involved in some form of charity (for the public good) as our primary purpose.  It could certainly be done, but with our current form (monthly dinner meetings/social events for members), I'm pretty sure the IRS wouldn't grant it.  Far more likely is approval of tax-exempt (but not charitable) status.  They have dramatically changed their approval process in the last decade, since some terrorist organizations were collecting tax-deductible donations for their cause, and others were claiming charitable while they were really just supporting their own members.
Also, just to clarify, the only costs for this process should be payments made directly from club treasury to AZ state and IRS - nothing will be paid to me or other club officers.
I'm glad that we are moving ahead with all this, especially given the current environment at the IRS, but I hope everyone is out there working some DX instead of worrying about club administration!
73,
Keith KR7RK

-----Original Message-----
From: sadxa-bounces at mailman.qth.net [mailto:sadxa-bounces at mailman.qth.net] On Behalf Of Tom Fagan
Sent: Saturday, July 31, 2010 6:23 AM
To: Southern AZ DX Association E-Mail Reflector
Subject: Re: [SADXA] Club stuff

Most clubs are a 501C3 organization.  Double check that info.
 Tom Fagan K7DF
Section Manager Arizona
ARRL, the national association for Amateur Radio™ 




________________________________
From: Douglas Todd <toddd1 at cox.net>
To: Southern AZ DX Association E-Mail Reflector <sadxa at mailman.qth.net>
Sent: Fri, July 30, 2010 8:08:06 PM
Subject: [SADXA] Club stuff

Some news about the club incorporation:

Bernie's estate has signed a release for the club's name, and has provided a 
death certificate. This clears a major hurdle for the clubs incorporation. We 
owe Gail a round of applause on this. He really did move mountains.

Keith and I have discussed the club's incorporation; given that we have the 
documents that release the name, we can register the name with the necessary 
paperwork to incorporate the club. Keith is willing to do this at his cost, 
which should be around $75- $100. We would be registered as a 501C4, which means 
that the club is not taxed, but dues and payments to the club are not tax 
deductible. 


Here's a list of specifics from  correspondence with  Keith  about our tax  and 
incorporation status.

>From Keith:

1.  File Articles of Incorporation with the Arizona Corporation Commission to 
form a legal Arizona non-profit corporation.  We'll need to include the name 
release with that.  if we incorporate, there probably is no real need to 
register the trade name with the Secretary of State because the incorporation 
process basically reserves the name legally anyway (although it can be done).
2.  When the Articles come backed stamped with their approval , obtain the EIN 
and take a copy of the Articles and the EIN to the bank to open the account.  
This process can take only a week to 10 days if we apply expedited, otherwise 
expect it to be at least 3-4 weeks.  This costs money - we could pay it out of 
the existing account.

3.  The Articles must be published in a Pima County newspaper for at least 3 
consecutive issues, I normally use the Ajo Copper News which is a weekly but 
seems to be the cheapest.

4.  To file a 501(c)(3) application, the club needs to be charitable, I 
seriously doubt it would qualify.  Instead, it's likely that it should be a 
501(c)(4) or other organization, which allows it to be non-profit with the IRS 
but not charitable - in other words, the club can not solicit tax-deductible 
contributions.  Probably means filing a Form 1024 Application for Recognition of 
Exemption with the IRS (which carries a user fee).  We may also be able to 
bypass this process and just file as a non-profit anyway, given the likelihood 
that our income will never be very high.

5.  Assuming we remain at normal income levels, we can just file a "990-N" 
electronic postcard which is a very simple annual online filing.

6.  There is also an annual filing with the AZ Corp Commission.



Doug (KE7GYQ)




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