[Note that 501 (c)(6) only applies to membership organizations]


On Sun, Apr 13, 2014 at 12:55 PM, Simon Spero <[log in to unmask]> wrote:

> Whilst it might be possible that code4lib might qualify under IRC
> 501(c)(3) it is also possible  that code4lib might be a professional
> organization under IRC 501(c)(6) .
>
> 6.  An organization formed to stimulate the development and
>> free interchange of information pertaining to systems and programming
>> of electronic data processing equipment may qualify for exempt status under
>> IRC 501(c)(6). The membership of the particular organization at issue
>> is composed of members who represent diversified businesses that own,
>>  rent, or lease digital computers produced by various manufacturers. The
>> organization holds semi-annual conferences to discuss operational
>> and technical problems. The activities of this organization provide a
>> forum for the exchange of information that will improve the efficiency of
>> the use
>> of such computers, both by members and other interested users, and
>> thus improve the overall efficiency of the business operations of each.
>> Rev. Rul. 74-147, 1974-1 C.B. 136. Distinguished in Rev. Rul. 83-164,
>> 1983-2
>> C.B. 95, discussed under The "Line of Business" Requirement, page 22.
>
>
>          http://www.irs.gov/pub/irs-tege/eotopick03.pdf  , page K-8
>
> See e.g. the ALA - a 501(c)(3) organization, vs. ALA-APA 501(c)(6).
>
> http://ala-apa.org/about-ala-apa/governing-documents/501c6-tax-status/
>
> [IANAL. IANALL.]
>
>
> On Fri, Apr 11, 2014 at 2:51 PM, Heller, Margaret <[log in to unmask]>wrote:
>
>> Here is a good place to start:
>> http://www.irs.gov/Charities-&-Non-Profits/Charitable-Organizations. I
>> don't think a Friends of Code4Lib would qualify as a 501(C)(4) or the other
>> types of exempt organization, but possibly.
>>
>> That said, we will run into all the problems that have stymied these
>> types of discussions in the past that are not legal problems but
>> philosophical problems. It's not hard to fill out the 501(C)(3)
>> application, but figuring out what to put in the boxes when you don't have
>> a legal entity is difficult. So someone would have to incorporate the
>> Friends organization. I am sure most of us work at places with Friends of
>> the library and could see their bylaws to get some ideas.
>>
>> Margaret Heller
>> Digital Services Librarian
>> Loyola University Chicago
>> 773-508-2686
>>
>> -----Original Message-----
>> From: Code for Libraries [mailto:[log in to unmask]] On Behalf Of
>> Lisa Rabey
>> Sent: Friday, April 11, 2014 9:39 AM
>> To: [log in to unmask]
>> Subject: Re: [CODE4LIB] Call for Old Conf Tshirt Logos
>>
>> On Fri, Apr 11, 2014 at 8:30 AM, Francis Kayiwa <[log in to unmask]>
>> wrote:
>> >
>> > +1
>> >
>> > Go for it Lisa!
>> >
>> > ./fxk
>>
>>
>> I can start digging into the hows/whys sometime in early May and report
>> back. If anyone has anything of interest (past C4L list convos,
>> recommendations, etc), pass them along!
>>
>>
>> --
>>
>> Lisa M. Rabey | @pnkrcklibrarian
>>
>> ------------------------------------------------------------------------------------
>> http://exitpursuedbyabear.net | http://lisa.rabey.net
>>
>
>