It seems like the main things a 501(c)(6) can do that a 501(c)(3) can't is engage in advertising, lobbying, supporting candidates for office, etc. Other that that, it can engage in the same activities as a 501(c)(3).
IMHO, a "Friends of code4lib" non-profit organization would fall squarely under the the advancement of education category (i.e. to support educational activities such as the conference, mailing list, website, IRC channel, etc.). So a 501(c)(3) seems like a better fit to me. -Esme On 04/13/2014, at 12:57 PM, Simon Spero <sesunc...@gmail.com> wrote: > [Note that 501 (c)(6) only applies to membership organizations] > > > On Sun, Apr 13, 2014 at 12:55 PM, Simon Spero <sesunc...@gmail.com> wrote: > >> Whilst it might be possible that code4lib might qualify under IRC >> 501(c)(3) it is also possible that code4lib might be a professional >> organization under IRC 501(c)(6) . >> >> 6. An organization formed to stimulate the development and >>> free interchange of information pertaining to systems and programming >>> of electronic data processing equipment may qualify for exempt status under >>> IRC 501(c)(6). The membership of the particular organization at issue >>> is composed of members who represent diversified businesses that own, >>> rent, or lease digital computers produced by various manufacturers. The >>> organization holds semi-annual conferences to discuss operational >>> and technical problems. The activities of this organization provide a >>> forum for the exchange of information that will improve the efficiency of >>> the use >>> of such computers, both by members and other interested users, and >>> thus improve the overall efficiency of the business operations of each. >>> Rev. Rul. 74-147, 1974-1 C.B. 136. Distinguished in Rev. Rul. 83-164, >>> 1983-2 >>> C.B. 95, discussed under The "Line of Business" Requirement, page 22. >> >> >> http://www.irs.gov/pub/irs-tege/eotopick03.pdf , page K-8 >> >> See e.g. the ALA - a 501(c)(3) organization, vs. ALA-APA 501(c)(6). >> >> http://ala-apa.org/about-ala-apa/governing-documents/501c6-tax-status/ >> >> [IANAL. IANALL.] >> >> >> On Fri, Apr 11, 2014 at 2:51 PM, Heller, Margaret <mhell...@luc.edu>wrote: >> >>> Here is a good place to start: >>> http://www.irs.gov/Charities-&-Non-Profits/Charitable-Organizations. I >>> don't think a Friends of Code4Lib would qualify as a 501(C)(4) or the other >>> types of exempt organization, but possibly. >>> >>> That said, we will run into all the problems that have stymied these >>> types of discussions in the past that are not legal problems but >>> philosophical problems. It's not hard to fill out the 501(C)(3) >>> application, but figuring out what to put in the boxes when you don't have >>> a legal entity is difficult. So someone would have to incorporate the >>> Friends organization. I am sure most of us work at places with Friends of >>> the library and could see their bylaws to get some ideas. >>> >>> Margaret Heller >>> Digital Services Librarian >>> Loyola University Chicago >>> 773-508-2686 >>> >>> -----Original Message----- >>> From: Code for Libraries [mailto:CODE4LIB@LISTSERV.ND.EDU] On Behalf Of >>> Lisa Rabey >>> Sent: Friday, April 11, 2014 9:39 AM >>> To: CODE4LIB@LISTSERV.ND.EDU >>> Subject: Re: [CODE4LIB] Call for Old Conf Tshirt Logos >>> >>> On Fri, Apr 11, 2014 at 8:30 AM, Francis Kayiwa <fkay...@colgate.edu> >>> wrote: >>>> >>>> +1 >>>> >>>> Go for it Lisa! >>>> >>>> ./fxk >>> >>> >>> I can start digging into the hows/whys sometime in early May and report >>> back. If anyone has anything of interest (past C4L list convos, >>> recommendations, etc), pass them along! >>> >>> >>> -- >>> >>> Lisa M. Rabey | @pnkrcklibrarian >>> >>> ------------------------------------------------------------------------------------ >>> http://exitpursuedbyabear.net | http://lisa.rabey.net >>> >> >>