Funny you should mention this topic, JHB!
As I had stated in another thread, I called the IRS non-profit division after trying to decipher pages of tax laws and codes. As a 501(c)(3) we are clearly in the scope of our authority to donate to another 501c3. The IRS expert mentioned that as long as we are operating within our scope-as a
-its perfectly legal to do so.
I only brought this up because I noticed that it was mentioned in a few posts recently that we could lose tax-exempt status if we donated to another 501c3. I have been in the PTA for 10 years and had never heard of such a thing and wanted to clarify because we have in the past and probably will in the future donate to other charities.
OKAY JHB, you asked for it, below is a copy of a sample articles of incorporation that came directly from the IRS application for 501c3 tax exempt status(i condensed it just a bit)
Sample Articles of Organization
The following are examples of a charter (Draft
A) and a declaration of trust (Draft
contain the required information as to purposes
and powers of an organization
disposition of its assets upon dissolution. You
should bear in mind that requirements for
these instruments may vary under applicable
Articles of Incorporation of the under-signed,
a majority of whom are citizens of the
United States, desiring to form a Non-Profit
Corporation under the Non-Profit Corporation
Law of , do hereby certify:
First: The name of the Corporation shall
Second: The place in this state where the
principal office of the Corporation is to be located
is the City of _______________
Third: Said corporation is organized exclusively
for charitable, religious, educational,
and scientific purposes, including, for such
purposes, the making of distributions to or-ganizations
that qualify as exempt organizations
under section 501(c)(3) of the Internal
Revenue Code, or the corresponding section
of any future federal tax code.
Fourth: The names and addresses of the......<hr></blockquote>
As you can see, the IRS in their own example, has declared that contributions must be made exclusively to other 501c3's.
website for this notation
Page 18 Chapter 3 Section 501(c)(3)Organizations) http://ftp.fedworld.gov/pub/irs-pdf/p557.pdf
So if there is anything else I left out, I'm sorry. I missed the Sopranos researching this the other night(its ok, repeats anyway). Now if I don't finish the dinner dishes and get the kids ready for bed, I am going to miss West Wing, and that would be a tragedy. (its a Rob Lowe thing)
[ 01-16-2002: Message edited by: SFilak ]</p>