Or seriously overpricing T-Shirts...
Where 501(c)(3) would probably be worthwhile would be for the conference-
especially if bursaries for registration fees are involved, and donations
are solicited from other charitable foundations.
If the conference were being held in a state that exempted non-profits from
sales/use fees for convention space rental that would cover the cost of
filing in one swell foop. The issue then becomes which states that applies
to, and whether registration as a foreign entity is required.
What does the AALL do? :-)
Simon
On Mon, Apr 14, 2014 at 2:48 PM, Wilhelmina Randtke <[log in to unmask]>wrote:
> 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
> >> > > >>>
> >> > > >>
> >> > > >>
> >> > >
> >> >
> >>
>
|
