|
|
|
PCBL Home Board Members and Officers Membership Newsletter Activities Awards Education and Advocacy Links |
Check-list for Applying for Group Tax Exemption from PCBL
Application Procedure for a Local "Friends of the Library" Group to Obtain 501(c)3 Tax Exemption Status Under the IRS
Approved Group Tax Exemption of the Pennsylvania Citizens for Better Libraries ("PCBL")
The application process consists of submitting the following six documents. If each step is followed exactly, the process
is quite simple.
The entire packet of documents should be mailed to:
Carolyn Pfeifer, Executive Secretary
After admission into Affiliate Membership, you will receive notice of your tax exempt status, along with copies of the
appropriate IRS determination letters, a format to follow when sending in your year-end financial statement, and a
Pennsylvania Department of Revenue Certificate of Sales Tax Exemption which you may use in the purchase of supplies, etc.
IMPORTANT: Affiliate Membership in PCBL does not mean that PCBL will in any way govern or interfere in your local Friends
activities. You will continue to operate as you always have, electing your own officers, deciding on your own events, and
making your own financial decisions. Your only obligation to PCBL is to act in concert with PCBL's mission of advocacy for
libraries and to submit the annual financial statement, along with your annual Affiliate dues of $70. Failure to abide by
these requirements could result in disqualification of your tax-exempt status.
EIN 23-2096799
ALL INFORMATION SHOULD BE SUBMITTED OVER THE SIGNATURE OF AN INDIVIDUAL HAVING AUTHORITY TO ACT ON BEHALF OF THE ORGANIZATION.
Required language for organizing documents
"This corporation is organized and operated exclusively for charitable purposes within the meaning of section 501(c)(3) of
the Internal Revenue Code."
No part of the net earnings of the organization shall inure to the benefit of, or be distributable to its members, trustees,
officers or other private persons. No substantial part of the activities of the organization shall be the carrying on of
propaganda, or otherwise attempting to influence legislation, and the organization shall.not participate in or intervene
in (including the publishing or distribution of statements) any political campaign on behalf of any candidate for public office.
"Notwithstanding any other provision of these Articles, the corporation shall not carry on any other activities not permitted
to be carried on (a) by a corporation exempt from Federal income tax under section 501(c)(3) of the Internal Revenue Code of
1986 (or the corresponding provision of any future United States Internal Revenue Law) or (b) by a corporation contributions
to which are deductible under section 170(c)(2) of the Internal Revenue Code of 1986 (or the corresponding provision of any
future United States Internal Revenue Law)."
"Upon winding up and dissolution of this corporation, after paying or adequately providing for the debts and obligations of
the corporation, the remaining assets shall be distributed to a non?profit fund, foundation, or corporation which is organized
and operated exclusively for charitable, educational, religious, and/or scientific purposes and which has established its
tax exempt status under section 501(c)(3) of the Internal Revenue Code."
NOTE: ORGANIZING DOCUMENTS OF (UNICORPORATED) ASSOCIATIONS MUST BE EXECUTED BY AT LEAST TWO INDIVIDUALS TO BE VALID.
ARTICLES OF ASSOCIATION
This document is also available in Adobe Acrobat (PDF) format. You will need the
free Adobe Acrobat Reader to view and print this file.
These Articles of Association, dated the ____ day of ______________, by and between
________________________________, EIN (hereinafter "Affiliate") with Offices at _______________________ and Pennsylvania Citizens for
Better Libraries, a Pennsylvania Non-Profit Corporation, with offices at
47 Gale Road,Camp Hill, Pennsylvania 17011
(hereinafter "P.C.B.L.").
WHEREAS, P.C.B.L. on June 28, 1999 received from the Internal Revenue Service the formal exemption from Federal Income Tax
under §501(a) of the Internal Revenue Code as an organization described in §501(c)(3); and
WHEREAS, P.C.B.L. was also formerly determined to not be a private foundation within the meaning of §509(a) of the Internal
Revenue Code, as an organization described in §509(a)(2); and
WHEREAS, as the result of the above determination by the Internal Revenue Service treating P.C.B.L. as a §501(c)(3)
organization Affiliate desires to enter into these Articles of Association in order to qualify as a member under the group
exemption letter provisions of the Internal Revenue Code and regulations on a group basis, as an affiliated organization;
and
WHEREAS, affiliate intends to execute these Articles of Association in order to obtain the income tax benefits under the group
exemption pursuant to §501(c) as an affiliated organization of P.C.B.L.
NOW THEREFORE, intending to be legally bound hereby, the parties hereto by their
authorized officers hereby execute these Articles of Association this ____ day
of _____________.
1. Affiliate hereby becomes an affiliated organization of P.C.B.L. and agrees to abide by its articles, mission statement
and charitable purposes and all operative documents of P.C.B.L. as they may be amended from time to time.
2. Affiliate hereby affirms it is eligible to qualify for exemption under the same paragraph of § 501 (c) of the Internal
Revenue Code as P.C.B.L. and that to the best knowledge and belief of its officers it is not a private foundation within the
meaning of §501(a) of the Internal Revenue Code.
3. Affiliate hereby affirms that it is on the same accounting period as P.C.B.L. and will, within 60 days of the end of
each of its annual accounting periods provide to the Treasurer of P.C.B.L. all income, disbursements and receipts of the
Affiliate for the applicable twelve (12) month reporting period.
4. Affiliate affirms that it has been created (more than/less than) fifteen months from the date hereof and agrees to be
recognized as exempt from Federal income tax under the §501(a) only from the date of submission of the group exemption
application.
5. Affiliates' officers affirm that to their best knowledge and belief, that its charitable purposes and activities are as
stated in these Articles of Association and the articles, mission statement and by-laws of P.C.B.L.
signed this _____ day of _____________, by the authorized officers of Affiliate and P.C.B.L.
|
|
|
All contents © 2008 Pennsylvania Citizens for Better Libraries Site maintained by PCBL Last Updated : 03/06/2008 |