Agreeing with everything Edward Corrado said.  Incorporating and
getting 501(c)(3) status should support some other goal, and if that
goal is to sell T-shirts, then you're doing it wrong and loosing money
on filing fees.

-Wilhelmina Randtke

On Mon, Apr 14, 2014 at 10:18 AM, Edward M. Corrado
<[log in to unmask]> wrote:
> I think discussing which type of non-profit to be (501(c)3 vs. 501(c)6 vs.
> ___ is putting the cart before the horse. There are advantages and
> disadvantages to both and depending what the goals are one may be better
> than the other or they both may be unnecessary. There also needs to be
> discussion on where to incorporate (that is done, in the USA, at a state
> level). As someone who is currently on the board of a 501(c)6 and and past
> president and co-founder of a 501(c)3, I can tell you that there are lots
> of forms, accounting, legal, and other requirements. If the reason for
> doing it is to make a little profit off of t-shirts and coffee mugs, it
> isn't worth it. You'll lose more in bank fees. If it is to be a fiscal
> agent for the whole Code4Lib Conference (and thus take in and expend all of
> the money involved with the conference it may be, but it will also
> complicate things, like will you need insurance?) there needs to be boards,
> treasurers, elections, etc.
>
> I am not saying I'm against it. I advocated for it years ago when it was
> less popular [1]. However, I think the purposes and goals need to be
> decided first before worry about what tax status the organization would fit
> into and if incorporated is even worth it. I'd also highly recommend
> looking into partnering with some other organization such as DLF or Lyrasis
> to do this [2]. Changing the state the treasurer, president/chair, and
> other officers are located in is a big headache (how big depends on the
> constitution, bylaws, banks, and the state incorporated in).
>
> Edward
>
> [1] http://code4lib.org/conference/2008/corrado
> [2] I only mention these because they came up, but it should be noted even
> DLF isn't going it alone. They are a program of CLIR. I'm sure there are
> also many others that could be good choices.
>
>
> On Sun, Apr 13, 2014 at 10:05 PM, Andreas Orphanides <[log in to unmask]>wrote:
>
>> Historically, there's resistance to forming anything like an organization
>> around Code4Lib proper. A great point of pride in the community is our
>> generally anarcho-communist approach to self-organization and
>> self-determination -- Code4Lib is manifestly not an organization, and yet
>> [X], for many values of X that are challenging for even "proper"
>> organizations to pull off. There's definitely concern that forming an
>> organization and bylaws and the like would make it harder for Code4Lib to
>> do its thing as Code4Lib, up to and including potentially fundamentally
>> disrupting what Code4Lib is at its core.
>>
>> On the other hand, there would be a definite value -- and there is a
>> demonstrated need -- for some kind of ongoing structure to support the
>> community's regular activities, help manage budget handoffs between
>> conferences, and the like. I think the notion of a "Friends of Code4Lib"
>> has the potential of solving the financial trust/financial continuity issue
>> without putting the community itself at risk of being burdened by too much
>> structure.
>>
>> That being said, I think even the idea of Friends of Code4lib, organization
>> once removed, is probably worthy of serious discussion among the community
>> so we can understand how it's going to fit in with the bigger Code4Lib
>> organism.
>>
>> -dre.
>>
>>
>> On Sun, Apr 13, 2014 at 9:51 PM, Riley Childs <[log in to unmask]
>> >wrote:
>>
>> > I think someone should put together bylaws and then we should vote on
>> > them, if they are passed we should then vote on a board (I really don't
>> > know w/w/w on this) after that we should incorporate as code4lib LLC and
>> > apply for status as a 501(c)6 (members don't have to pay) or a more
>> > welcoming option would be a 501(c)3 which would give us access to tax
>> > deductible donations (yay!). just my $2 (which I will gladly give if this
>> > becomes an entity ;)
>> >
>> > Riley Childs
>> > Student
>> > Asst. Head of IT Services
>> > Charlotte United Christian Academy
>> > (704) 497-2086
>> > RileyChilds.net
>> > Sent from my Windows Phone, please excuse mistakes
>> > ________________________________
>> > From: Simon Spero<mailto:[log in to unmask]>
>> > Sent: 4/13/2014 3:33 PM
>> > To: [log in to unmask]<mailto:[log in to unmask]>
>> > Subject: Re: [CODE4LIB] Friends of code4lib (was Re: [CODE4LIB] Call for
>> > Old Conf Tshirt Logos)
>> >
>> > 501(c)(3) would be  preferable ; the only part of congress that C4L has
>> to
>> > deal with is the Library of same, and I don't think edsu does much
>> > legislating.
>> >
>> > A good application should be doable in a few months. Fees for
>> incorporation
>> > and IRS charges could be raised by selling off anarchivist's glasses as
>> the
>> > next google glass.  ["how did he know that? he must be connected to the
>> > net."]
>> >
>> >
>> >
>> http://www.irs.gov/Charities-&-Non-Profits/Top-Ten-Reasons-for-Delays-in-Processing-Exempt-Organization-Applications
>> >
>> >
>> >
>> > On Sun, Apr 13, 2014 at 1:19 PM, Esmé Cowles <[log in to unmask]
>> > >wrote:
>> >
>> > > 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
>> > > >>>
>> > > >>
>> > > >>
>> > >
>> >
>>