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[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 >> > >