It seems like the main things a 501(c)(6) can do that a 501(c)(3) can't is engage in advertising, lobbying, supporting candidates for office, etc.  Other that that, it can engage in the same activities as a 501(c)(3).

IMHO, a "Friends of code4lib" non-profit organization would fall squarely under the the advancement of education category (i.e. to support educational activities such as the conference, mailing list, website, IRC channel, etc.).  So a 501(c)(3) seems like a better fit to me.

-Esme

On 04/13/2014, at 12:57 PM, Simon Spero <[log in to unmask]> wrote:

> [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
>>> 
>> 
>>