501(c)(3) would be preferable ; the only part of congress that C4L has to deal with is the Library of same, and I don't think edsu does much legislating.
A good application should be doable in a few months. Fees for incorporation and IRS charges could be raised by selling off anarchivist's glasses as the next google glass. ["how did he know that? he must be connected to the net."] http://www.irs.gov/Charities-&-Non-Profits/Top-Ten-Reasons-for-Delays-in-Processing-Exempt-Organization-Applications On Sun, Apr 13, 2014 at 1:19 PM, Esmé Cowles <escow...@ticklefish.org>wrote: > 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 > >>> > >> > >> >
