The CVARC Governance Update Project

CVARC Home Page

CVARC's progress towards nonprofit tax-exempt status

15-NOV-2007 Update: At the 15-NOV-2007 regular meeting, the club adopted the governance documents with minor revision. Go to the Club's current governance documents.

Much of the information originally published on this page leading up to the governance documented adopted at the November meeting has been moved to this page, so as to be preserved for its historical significance.

As the club is located in Pennsylvania, being a nonprofit is governed by the Commonwealth's law on the matter.

As tax-exemption is a matter of the Federal government as adminstered by the IRS, the IRS rules govern the tax-exemption process.

The phrase 501(c)(3) is a "synonym" of nonprofit tax-exempt. For CVARC, being 501(c)(3) means that both the IRS and Pennsylvania agree that the club's status is both nonprofit and tax-exempt.

This page records the progress of the club's efforts to achieve 501(c)(3) status.

The advocate assigned to the research of this project is Daniel McGlothin KB3MUN. There are opinions expressed in this compilation that are the particular view of the advocate, and not requirement of the nonprofit tax-exempt authorities or a recommendation of the guidebook referenced in this endeavor; such opinions are explicitly stated as those of the project advocate.

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• Club's authorization to pursue the project
• Progress Checklist
• Hours Spent on Project
• Guidebooks used in this Project
• Pennsylvania Resources
• IRS Resources
• Club's current governance documents
• Information that was on this page prior to the adoption of the new governance documents

Club's authorization to pursue the project

At the regular club meeting on 20-SEP-2007, the motion was made, seconded, and carried unanimously that the club's officers take the actions necessary to achieve 502(c)(3) status for the club, and a budget of $600.00 was authorized for this activity.

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Progress Checklist

This checklist is adapted from the one suggested by the guidebook we are using for this process. (The date column is filled as as the items are acted upon.)

Completed Date	Task Description	Cost
18-SEP-1955	Choose a Corporate Name
18-SEP-1955	Prepare Constitution & Bylaws
18-SEP-1955	Prepare Membership Provisions
26-MAY-1977	Prepare Articles of Incorporation
26-MAY-1977	File Articles of Incorporation
01-SEP-2007	Apply for New Employer Identification Number (EIN)	$0
15-OCT-2007	Prepare for membership vote for adoption: PA Form DSCB:15-5507 Change of Registered Office PA Form DSCB:15-134B Docketing Statement for above PA Form DSCB:15-5915 Articles of Amendment-Domestic Nonprofit Corporation PA Form DSCB:15-5915 Exhibit A PA Form DSCB:15-134B Docketing Statement for above PA Form DSCB:15-5110 Annual Statement Amendments to Constitution Amendments to By-Laws Introduction of Standing Rules
15-OCT-2007	Send (by email) Meeting Notice to Membership describing above items
19-OCT-2007	Send (by postal mail) Meeting Notice to Membership describing above items	$40
18-OCT-2007	Hold meeting where above will be explained and change of registered office adopted
09-NOV-2007	File Items below with Pa Dept of State: PA Form DSCB:15-5507 Change of Registered Office PA Form DSCB:15-134B Docketing Statement for above PA Form DSCB:15-5110 Annual Statement	$70
16-NOV-2007	Receive acknowledgement from Pa Dept of State change of address
15-NOV-2007	Hold meeting where changes to governance documents will be adopted
18-DEC-2007	File Items below with Pa Dept of State: PA Form DSCB:15-5915 Articles of Amendment-Domestic Nonprofit Corporation PA Form DSCB:15-134B Docketing Statement for above	$70
	Receive back from Pa Dept of State amended charter
	Prepare Federal Tax Exemption Application
	File Federal Tax Exemption Application	$300
	Obtain State Corporate Income Tax Exemption	?
	Set Up a Corporate Records Book
	Prepare Minutes of First Board of Directors Meeting
	Place Minutes and Attachments in Corporate Records Book
	Prepare Assignments of Leases and Deeds
	File Final Papers for Prior Organization (existing groups only)
	Notify Others of Incorporation (existing groups only)
	Apply for Federal Nonprofit Mailing Permit	?
	Apply for Property Tax Exemptions	?
	File Corporate Report Form	?
	Register With Attorney General	?
	Comply With Political Reporting Requirements

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Hours Spent on Project

This is an estimate of the total hours expended on this project:

Last Update:	18-DEC-2007
Total Hours:	90

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Guidebook

The guidebook we are using for this process is:

How to form a nonprofit corporation, 8^th edition
Anthony Mancuso
Nolo, ©2007, ISBN 978-1-4133-0647-7

Another book that is influential in the development and review of some of the material presented here is one on parliamentary procedure--you know all that "Robert's Rules" stuff. While I have current issue material on the Robert's Rules of Order, I find that I prefer the presentation in, and especially the comparative brevity of, the following book (and almost half the book is seasoned, practical advice for the chair of any meeting):

Cannon's Concise Guide to Rules of Order
Hugh Cannon
Houghton Mifflin Company, ©1992, ISBN 0-395-62130-5

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Pennsylvania Resources

There are several useful resources related to nonprofit and tax-exempt issues published on the web. These have proved to be useful in this project. These external links were current at the time this page was published.

CVARC's Public Record at PA Dept of State

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PA Dept of State

A Guide to Business Registration in PA (41 pages, PDF)

Decennial Filing Information and Decennial Form (3 pages, PDF)

Annual Statement--Nonprofit Corporation Form (2 pages, PDF)

Statement of Change of Registered Office Form (3 pages, PDF)

Articles of Amendment--Domestic Corporation (3 pages, PDF)

Docketing Statement (Changes) (2 pages, PDF)

Pennsylvania Consolidated Statutes and Unconsolidated Pennsylvania Statutes (partial, not primary source)

Pennsylvania Consolidated Statutes, Title 15, Corporations and Unincorporated Associations (partial, not primary source)

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Pa Dept of Revenue

PA Corporation Tax Booklet (Instructions)

RTC-101 PA Corporate Tax Report

RTC-101 PA Corporate Tax Report--Fill-in Form

How do I obtain a corporate PA Account Identification Number?

What corporations are subject to PA's Corporate Net Income Tax?

Does a nonprofit corporation need to file a corporate return?

Do I have to update corporate officer information every year?

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Pa Attorney General

Charitable Trusts and Organizations Section

Handbook for Charitable Nonprofit Organizations

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IRS Resources

There are several useful resources related to nonprofit and tax-exempt issues published on the web. These have proved to be useful in this project. These external links were current at the time this page was published.

Tax Information for Charities & Other Non-Profits

Life Cycle of a Public Charity

Pub. 557 Tax-Exempt Status for Your Organization ( (63 pages, PDF)

Pub. 4221 Compliance Guide (20 pages, PDF)

Pub. 1771 Charitable Contributions, Substantiation and Disclosure Requirements (16 pages, PDF)

IRS Examiner's Guidence for Exempt Organizations

Instructions for Form 1023 (38 pages, PDF) and Form 1023: Application for Recognition of Exemption (28 pages, PDF)

User Fees (13 pages, PDF)

Sample Articles of Incorporation

Tax Information for Charitable Organizations

Charity--Required Provisions for Articles

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Club's Governance Status at project start

Our club, when formed in 1955, was set up to be governed by a constitution and by-laws. These documents have been amended from time-to-time, the most recent in 1995.

The version of these documents that was current at the start of this governance update project are these from 1995. They show proposed amendments; the club's minutes bear record that those amendments were adopted during the November 1995 club meeting.

These documents are copies of the Articles of Incorporation as filed on 26-MAY-1977 with Pennsylvania, and as on record as of 31-MAY-1977 with Pennsylvania.

This link will show the club's public record as known to the PA Dept of State.

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Club's current governance documents

Here are the governance documents currently in force for the Cumberland Valley Amateur Radio Club.

• PA Articles of Incorporation, as filed 26-MAY-1977
• 2007 Amendment to PA Articles of Incorporation
• Bylaws, adopted 15-NOV-2007       (Large Print format)
• Standing Rules, adopted 15-NOV-2007       (Large Print format)

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