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
>
