Our committee has completed a majority of the work assigned to get Application ready to submit to IRS. However as you will see from the attached documents there are a number of issues that need addressing by the entire association. A big issue is our start-up date as it pertains to written documentation. Please review the attached questions. 501 C3 status Application 1023 Recognition of Exemption draft 4.4.19
Development of 1023 Application – to obtain 501 C 3 status with IRS
Our work group has been working on the 1023 Application, dividing the work into individual tasks. The Application is about complete, but we have some decisions, best answered by the membership of the Director’s Association. There are a couple of problems with documentation of the start-up of the organization as well.
The working product (1023) is to be made available at the web site – it is a work in progress. (JUST NEED HELP TO SEE HOW TO PUT IT ON SITE?)
Lets start through the form – answer questions to fill in the blanks.
Question 6: Primary contact?
Name b. Phone c. Fax
Question 11: Date Association was formed? This is unclear as to whether proper Articles of Association were ever done; there are By-laws and a Certificate of Electronic Vote (Adopted October 8, 2017).
Question 1: Organizing Document. We were able to find a blank & unsigned copy of Articles of Association. No signed copy has been located, no entity was chosen as successor if this organization dissolves.
Choice #1 – locate the original signed copy – and attach to the 1023 application.
Choice #2 – we drafted a new Articles of Association, which would need review, approval, the signatures. Might choose to make these retroactive to prior date if there are minutes showing adoption of prior blank copy, or use date associated with by-laws.
Question 2a/2b – Association needs to be able to check off 2a.; then identify where the proper language is located in the Association paperwork. If we go with new Articles of Association, then location is in Article II. – Dissolution and Distribution of Assets; 1.0 Distribution
Question 2c: Need to identify a state in which we choose to follow during a dissolution process?
Part IV. – Description of Activities – see attached; do we want any changes or modifications to this narrative?
Might need bit more on: PAST, PRESENT, PLANNED ACTIVITIES?
PART VII – History
Question 2: This relates back to having legal paperwork in place, and what that date is. If it is more than 27 months ago, then there is a SCHEDULE E to be prepared. If it is going to be a newer date, such as the By-Laws date then it is less than 27 months.
Question 2b: There needs to be developed a short narrative that outlines that our attempts to influence legislation is not a substantial part of our activities; but would describe our total activities to date on moving the match from 80-20 to 90-10.
Question 4a: The Association does not do active fundraising; but this is allowable and there might be cause to engage in such fundraising in the future. So, we need to know which boxes to check.
Question 15: Do we have a close connection with any organizations? If YES, explain. We are not sure whether to list the National Tribal Child Support Association as a close connection. Membership should decide whether to Answer YES or NO?
If YES, we need to explain the relationship.
Question 6: Asks whether the Association has been in existence more than 5 years? Again when are back to the question of actual existence vs. proof of legal existence.
Question 6b: Need to provide detailed information about Line 2 –Financial Data. We believe this Answer is “None” – as we have not received more than $5000 from any one person. Just need to make sure.
Schedule E – If we choose to go back to association start date; when original signed Articles of Association are located; we need to complete this form