[SCCC] Advice from Marty, N6VI

[JOHN SCHROEDER]

From: n6vi at socal.rr.com
To: n6qq at msn.com
Subject: Re: A donation to the club
Date: Fri, 18 May 2012 07:58:45 -0700








Hi, John.
 
Bearing in mind that I have never been a tax 
practitioner, here's my take on your question.
 
The club is already exempt (under IRC 501(c)(7), I 
believe) and its incorporating documents all support that classification.  
Those documents would probably not support public-charity status, which is what 
you're looking for.  That means you would have to adopt and file new 
articles of incorporation and bylaws appropriate to a public charity or private 
foundation.  The club would then have to file a new application for 
exemption with the IRS.  If granted, there could be new reporting 
requirements, and you would have to demonstrate that a major portion of your 
support comes from the public.  My main question is this: What public 
benefit comes from encouraging Hams to chase DX awards?   I know, the 
international goodwill and all that . . . but it could be a hard sell with the 
IRS and, if they deny it, you could not then opt for a different exempt 
category.
 
Bottom line: it can be done, but 
there's time, cost and risk involved.  You might be better off 
starting a separate entity with, say, an educational goal toward which 
you would use assets such as the ranch for training radio operators for 
volunteer public-service communications work.
 
73,
 
Marty N6VI
 
 

  ----- Original Message ----- 
  From: 
  JOHN SCHROEDER 
  To: Marty Woll 
  Sent: Friday, May 18, 2012 1:21 AM
  Subject: FW: A donation to the club
  

  Marty, can the So Calif. Contest Club be 
  made into a 501c(3) ??


  73 John -- N6QQ
  
ARRL and CQ awards QSL 
  checker
  Past President of Southern California 
  DX Club - 2011
  www.scdxc.org
   
  http://www.qrz.com/db/N6QQ 

 
  

  
  
  
  Subject: Re: A donation to the club
From: cjscreek at gmail.com
Date: Thu, 17 May 
  2012 20:05:36 -0700
CC: board at scdxc.org
To: 
  kendrick.w at ca.rr.com

Personally NO, it's difficult enough being a 
  501c(7) In my opinion, find a real 501c(3) I don't think San Diego is a 
  501c(3).
  

  

  
  
  Cathy
  


  
  On May 17, 2012, at 12:39 PM, Bill Kendrick wrote:
  
    Is this motivation to upgrade to 501C(3)? Lee's station is phenomenal. 
    Anza
is out there and maybe SDDXC is more capable of handling it than us. 
    

What do you think?

Bill

-----Original 
    Message-----
From: Craig A. Williams [mailto:craig at craigwilliams.com] 
    
Sent: Wednesday, May 16, 2012 8:45 PM
To: n6rv at scdxc.org
Cc: n6rv at arrl.net
Subject: A donation to the 
    club

Hi Bill

I have been retained by the attorney of the Anza 
    Radio Ranch,
http://www.w6bh.com/ , to find a 501c3 amateur radio club 
    that would be
interested in receiving title, and taking over operations 
    of the Ranch.
Talks are preliminary but they are looking at donating the 
    property and
facilities and possibly providing funding for continued 
    operations.

Could you please talk around your club and see if they 
    may be interested and
if yes provide me with a club contact I can send to 
    the Ranch attorney for
further discussions.

Thanks

Craig A. 
    Williams W6CAW
Information Technology Consultant
H - 619-478-2769
C 
    - 619-806-4146
craig at craigwilliams.com
www.craigwilliams.com