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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