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Grumble grumble grumble.

 

Long story short. I have been told our Pack has a 501c-3....Well my lovely treasurer can't find the letter and the IRS doesn't seem to have record of it either after a really really really long time on the phone..... In a nutshell I am ticked off and need of some guidance.

 

It looks like an expensive process, So has anyone done it???? any advice or guidance????

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Possibilities:

1) If you are a self sponsored unit (chartered to "Friends of Pack xyz" or some such, you are on your own. You can apply for 501c3 status, but it is up to the IRS to say "yes, you are".

2) If you are chartered to a non-profit organization, a church or Lions Club, or Volunteer Fire Company, or such, then by rights, you use your CO's status, not your own, as a 501c3. Check with the CO's head person.

3) If you are chartered to a "for profit" organization, (I know of a Cub Pack chartered to a hardware store), I have been told you cannot claim non-profit status, but the state MIGHT grant you the sales tax free card. Depends.

That said, most Scout units have their own treasurer and treasury, and the CO has a "hands off" policy, except that that treasury could be construed as belonging to the CO under certain conditions.

Monetary donations to the Scout unit correctly should be made to ...

In #1 above, the "Friends of.."

In #2, to the CO, for the Scout unit. Scout units are not supposed to solicit cash donations, hence don't expect them. Earn your way...

In #3, I'm not sure...

 

 

Does that help?

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As long as your budget is under $10K/year it isn't that expensive. Your council should be able to help. Just get a copy of another "Friends of Scouting" group's 501c3 application and copy it (using your troops contact info). It's a pretty basic thing, it should take 4-5 hours to deal with it.

 

Now, if you are bigger than $10K/year, it gets more complicated.

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If your unit or its chartered organization has been granted 501©(3) or another status which allows it to receive tax-deductible donations, it will be listed in the "Cumulative List of Organizations". You can search this publication here:

http://www.irs.gov/charities/article/0,,id=96136,00.html

 

Within the last few years the IRS has revoked the tax exempt status of hundreds of small non-profit organizations for failure to file tax returns. You may want to check thel list of revocations as well.

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We are not bigger that $10k for sure....we are chartered to a church. I am calling the secretary here in a little bit.

 

If we do a friends of.....I am going to be fairly certain that the church is going to be reluctant to share the info with us,

 

What does it cost???(This message has been edited by Basementdweller)

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To make another point if your church is the 501c3 organization of record they are under NO obligation to let the pack use the number, especially because they would be held ultimately accountable by the IRS for any misuse of that number by the pack soliciting goods, cash, or services that may run contrary to IRS regulations. As a former IRS agent I have seen this kind of scenario blow up causing the CO to lose their 501c3 status and the unit leaders prosecuted for illicit solicitation. So be careful and learn and follow the IRS rules exactly.

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Well with popcorn sales and summer camp moneys and all of the moneys that flow thru the account we are probably over 10k in a year.

 

I just want to sell popcorn out in front of a store and they want at 501

 

 

Just about to the point of throwing my hands up. Guess the boys won't sell popcorn at the store front this year.

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The council I was previously involved with would provide such forms to registered units upon request. Not going to speculate on the legalities of where the form must come from - but that may be an option for you in this case.

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Going the 501 route is a pain. Councils don't often want to help in this, has been my experience. Councils don't want to be legally "tied" to a unit, in case you screw up real bad.

 

Check your state. In Alabama, the BSA and a number of other organizations are tax exempt by statute, and if you can provide the store you want to sell at a copy of the state code, that might work. It has for us.

 

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Basement, just why, exactly, does your Pack committee want to have it's own status as a 501©(3) organization, independent of the religious organization which owns them?

 

Do they want to be able to accept large donations to the Pack instead of doing money-earning activities like popcorn?

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If the only reason you want a tax-exemption certificate is to show to the store manager to allow your unit to sell popcorn, you better believe that your council will come to the rescue. Since the council shares in the popcorn profits, the council has a big incentive to make this happen. Give your DE a call ASAP, or go directly to the DFS or Scout Executive. I'm guessing a quick telephone call between one of the professional staff and the store manager will clear the way.

 

Good luck.

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