BayLISA -> BayISSA

Strata R Chalup strata at virtual.net
Sat Jun 19 12:21:01 PDT 2004


Actually, that's me you're quoting, in my reply to Richard
Childers.   I think BayLISA is incorporated in CA, but you
are right that the 501(3)c is a federal thing, not a state
thing.

We sought some legal advice from Dan Miller, our volunteer
accountant and legal advisor, on restricting participation for
someone being antisocial.  I believe that he encouraged us
to attempt to build bridges rather than burn them.  The BayLISA
treasury is not particularly well-endowed, and being right can
be expensive.

cheers,
Strata

Rick Moen wrote:

> Quoting richard childers / kg6hac (fscked at pacbell.net):
> 
> 
>>As a BayLISA Board member, I must stress that as a California
>>registered 501(3)c, BayLISA welcomes participation from anyone
>>and everyone, as indeed it is required by law to do.
> 
> 
> Obligatory disclaimer:  I am not an attorney.  Accordingly, I am not
> posting professional legal advice.  
> 
> I am, however, familiar with the Internal Revenue Code (US Code title 26) 
> through past professional experience in accounting and finance.  26 USC
> 501(c)(3), also known as US Code Title 26, Subtitle A, Chapter 1,
> Subchapter F, Part 1, Sec. 501, paragraph (c)(3) can be read at
> http://www4.law.cornell.edu/uscode/26/501.html :
> 
>    U.S. Code
>    TITLE 26 - INTERNAL REVENUE CODE
>    Subtitle A - Income Taxes
>    CHAPTER 1 - NORMAL TAXES AND SURTAXES
>    Subchapter F - Exempt Organizations
>    PART I - GENERAL RULE
>    Sec. 501. - Exemption from tax on corporations, certain trusts, etc.
>    (c) List of exempt organizations
>    (3) Corporations, and any community chest, fund, or foundation,
>        organized and operated exclusively for religious, charitable,
>        scientific, testing for public safety, literary, or educational
>        purposes, or to foster national or international amateur sports
>        competition (but only if no part of its activities involve the
>        provision of athletic facilities or equipment), or for the
>        prevention of cruelty to children or animals, no part of the net
>        earnings of which inures to the benefit of any private
>        shareholder or individual, no substantial part of the activities
>        of which is carrying on propaganda, or otherwise attempting, to
>        influence legislation (except as otherwise provided in subsection
>        (h)), and which does not participate in, or intervene in
>        (including the publishing or distributing of statements), any
>        political campaign on behalf of (or in opposition to) any
>        candidate for public office.
> 
> In my estimation, your assertion about 501(c)(3) organisations is
> greatly mistaken -- speaking from my acquaintance with the Internal
> Revenue Code and surrounding caselaw and statutes.
> 
> (By the way, the term California-registered in this context is
> nonsensical:  501(c)(3) status is a strictly Federal matter.  What you
> might have in mind is incorporation, which is state-level.)
> 
> Do you bluff this way often, then?  Does the need arise frequently?  ;->
> 

-- 
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Strata Rose Chalup [KF6NBZ]                      strata "@" virtual.net
VirtualNet Consulting                            http://www.virtual.net/
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