discuss: Should LDP apply for non-profit status (was Re: VolunteerMatch ...)
Subject:
Re: [discuss] Should LDP apply for non-profit status (was Re: VolunteerMatch ...)
From:
David Lawyer ####@####.####
Date:
17 Apr 2007 20:50:25 -0000
Message-Id: <20070417205032.GA5438@davespc>
On Tue, Apr 17, 2007 at 04:48:34PM +0100, Sergiusz Pawlowicz wrote:
> simple question - who will be the president? :d
If you incorporate, then you need a president plus a couple of other
officers like a treasurer. But I'm only proposing getting a
tax-exempt status from the IRS without incorporating. So I don't
think we need a president although at least 2 people need to sign the
Manifesto. On the Internet, one can find unincorporated non-profits
that have obtained tax-exempt status from the IRS. For example:
A tennis club in Texas, USA is like this and Texas law has an act
which covers unincorporated non-profits. Here's an excepts from their
(Austin Tennis Club) "constitution":
ARTICLE IV - ASSOCIATION NOT FOR PROFIT
Section 1. This Association shall conduct its affairs and all its
projects in such a manner that it will qualify as an unincorporated
nonprofit association as that is defined in the Texas Uniform
Unincorporated Nonprofit Association Act (art. 1396-70.01, Texas
Civil Statutes).
Section 2. This Association shall conduct its affairs as a tax-exempt
recreational club as that term is defined in Section
501 (c) (7) of the Internal Revenue Code.
Of course we are not recreational but charitable and educational. We
are charitable because we give away our docs on the Internet. We are
educational because this documentation teaches people about Linux.
And IRS grants tax-exempt status to either charitable or educational
organizations. I'll need to check the status of unincorporated
nonprofit associations in California where I live but I reported
before that members of such Califonia organizations are exempt from
being sued just because they are members.
It may be that Texas would be the best place to register as an
inincorporated association, but then we would need an address in
Texas.
David Lawyer
