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 | / / Bylaws
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| Bylaws
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Bylaws of the LiveWire Peer Support Network
ARTICLE I - NAME, PURPOSE
Section 1: The name of the organization shall be LiveWire Peer Support Network.
Section 2: The LiveWire Peer Support Network is organized exclusively for charitable, scientific and educational purposes, more specifically to provide a means for the exchange of ideas and experiences among the public, in particular teenagers, to send and receive peer advice on any topic of importance to them. Resources such as educational information and toll-free help lines for those in crisis situations will be collected, analyzed, and distributed as supplements and alternatives to the peer support provided.
ARTICLE II - MEMBERSHIP
Section 1: The LiveWire Peer Support Network will have no members.
ARTICLE III - ANNUAL MEETING
Section 1: Annual Meeting. The date of the regular annual meeting shall be set by the Board of Directors who shall also set the time and place. The Executive Director shall be present at all official Board meetings. If the Executive Director is not present at a meeting, it is not an official board meeting.
Section 2: Special Meetings. Special meetings may be called by the Board of Directors or the Executive Director.
Section 3: Notice. Notice of each meeting shall be given to each director, by LiveWire Peer Support Network internal messaging, not less than ten days before the meeting except in the case of a special meeting, in which case notice shall be given to each director not less than one hour before the meeting.
ARTICLE IV - ORDER OF BUSINESS
1. Roll Call.
2. Reading of the Minutes of the preceding meeting.
3. Reports of Committees.
4. Reports of Officers.
5. Old and Unfinished Business.
6. New Business.
7. Adjournments.
ARTICLE V - BOARD OF DIRECTORS
Section 1: Board Role, Size, Compensation. The Board is responsible for overall policy and direction of the LiveWire Peer Support Network, and delegates responsibility for day-to-day operations to the Executive Director and committees. The Board shall have up to 5 and not fewer than 3 directors. The board receives no compensation other than reasonable expenses.
Section 2. Qualifications. Directors shall have attained the age of eighteen (18) years. Directors shall be Moderators on the LiveWire Peer Support Network. Directors need not be US citizens.
Section 3: Board Elections. Election of new board members or officers or current board members or officers to a second term will occur as the first item of business at the annual meeting of the corporation. Board members will be elected by a majority vote of the current board members.
Section 4: Terms. All voting Board members shall serve one year terms, but are eligible for re-election.
Section 5: Quorum. A quorum must be attended by at least two thirds of the Board members before business can be transacted or motions made or passed.
Section 6: Vacancies. When a vacancy on the Board exists, nominations for new members may be received from present Board members by the Secretary two weeks in advance of a Board meeting. These nominations shall be sent out to Board members with the regular Board meeting announcement, to be voted upon at the next Board meeting. These vacancies will be filled only to the end of the particular Board member's term.
Section 7: Resignation, Termination and Absences. Resignation from the Board must be sent via LiveWire Peer Support Network internal messaging and received by both the Secretary and Executive Director. A Board member shall be dropped for excess absences from the Board if s/he has two unexcused absences from Board meetings in a year. A Board member may be removed for other reasons by a three-fourths vote of the remaining directors.
Section 8: Non-attending Directors may participate in a regular or special meeting through the use of any means of communication enabling all Directors to hear or otherwise freely communicate with every other Director, and the business of such meetings shall be conducted exclusively or primarily in the English language. Non-attending Directors participating in a regular or special meeting may participate either through the use of telephone/video conferencing or through the use of technology to permit real time written participation in a meeting, including through the use of the Internet. Either type of participation shall constitute presence in person at such meeting.
Section 9: In the event of the Secretary's absence from a board meeting, any board member may fulfill the duties of Secretary for the duration of said meeting.
ARTICLE VI - OFFICERS AND DUTIES
Section 1. There shall be two officers of the Board consisting of a Chair and Secretary. Their duties are as follows:
The Chair shall convene regularly scheduled Board meetings, shall preside or arrange for other members of the executive committee to preside at each meeting and will maintain order.
Due to the nature of the position, the Executive Director shall serve as the Chair.
The Secretary shall be responsible for keeping records of Board actions, including overseeing the taking of minutes at all board meetings, sending out meeting announcements, distributing copies of minutes and the agenda to each Board members, submitting to the Board of Directors any communications which shall be addressed to him as Secretary of the organization, and assuring that corporate records are maintained.
The initial officers of the organization shall be as follows:
Executive Director: David Owen Jones
Secretary: Mark Winters (BritishGuy)
Section 2: Power of the Executive Director: Except for the power to amend the Articles of Incorporation and Bylaws, the Executive Director shall have all of the powers and authority of the Board of Directors in the intervals between meetings of the Board of Directors. The Executive Director may sign the checks and drafts of the organization.
Section 3: Terms: The Executive Director shall serve until he resigns or is declared incapable to execute his duties by a judge. If the Executive Director resigns or is declared incapable to perform his duties, the Board will nominate and elect an Executive Director from the Board of Directors.
Officers, except for the Executive Director, shall by virtue of their office be voting members of the Board of Directors.
ARTICLE VII - SALARIES
The Board of Directors shall hire and fix the compensation of the Executive Director. Only reasonable compensation shall be paid to the Executive Director.
The Executive Director, or Executive Director, hires all employees and/or independent contractors which they in their discretion may determine to be necessary for the conduct of the business of the organization. Reasonable compensation shall be paid to employees and independent contractors.
No voting officer shall for reason of his office be entitled to receive any salary or compensation, but nothing herein shall be construed to prevent an officer or director for receiving any compensation from the organization for duties other than as a director or officer.
ARTICLE VIII - COMMITTEES
Section 1: The Board may create committees as needed, such as fundraising, promotion, etc. The Executive Director appoints all committee chairs.
Section 2: Finance Committee. The Executive Director is chair of the Finance Committee, which can include up to three Board members. The Finance Committee is responsible for developing and reviewing fiscal procedures, a fundraising plan, and annual budget with staff and other Board members. The Board must approve the budget. Any major change in the budget must be approved by the Board. The fiscal year shall be the calendar year. Annual reports are required to be submitted to the Board showing income, expenditures and pending income. The financial records of the organization are public information and shall be made available to the membership, Board members and the public.
Section 4: Personnel Committee and Hiring Policy. The Board as a whole is responsible for hiring the Executive Director. The Executive Director is responsible for hiring and supervising other staff. The Personnel Committee shall operate as a grievance committee, and is responsible for developing a personnel policy.
ARTICLE IX - DIRECTOR AND STAFF
Section 1: Executive Director. The Executive Director, also known as the Chief Executive Officer, is hired by the Board. The Executive Director has day-to-day responsibility for the organization, including carrying out the organization's goals and Board policy. The Executive Director will attend all Board meetings, report on the progress of the organization, answer questions of Board members and carry out the duties related to his or her position.
ARTICLE X. Contracts, Loans, Checks, and Deposits
Section 1. Contracts: The board of directors may authorize any officer or officers, agent or agents, to enter into any contract or execute and deliver any instrument in the name of and on behalf of the Corporation, and such authority may be general or confined to specific business.
Section 2. Loans: No loans shall be contracted on behalf of the Corporation and no evidences of indebtedness shall be issued in its name unless authorized by a resolution of the board of directors. Such authority may be general or confined to specific instances.
Section 3. Checks, Drafts, or Orders: All checks, drafts, or other orders for the payment of money, notes, or other evidences of indebtedness shall be signed by the Executive Director.
Section 4. Deposits: All funds of the Corporation not otherwise employed shall be deposited from time to time to the credit of the Corporation in such banks, trust companies, or other depositories as the board of directors shall select.
ARTICLE XI - AMENDMENTS
Section 1: These Bylaws may be altered, amended, repealed or added to when necessary by a two-thirds majority of the Board of Directors and approval of the Executive Director. Proposed amendments must be submitted to the Secretary to be sent out with regular Board announcements.
These Bylaws were adopted at a meeting of the Board of Directors of the LiveWire Peer Support Network on August 19, 2004.
Executive Director Present:
David Owen Jones
Board Members Present:
Mark Winters (Secretary of the Board)
Jen Pina
Justine Matsalla
Steven Harrington
These Bylaws were amended to include Section 9 of Article V at a meeting of the Board of Directors of the LiveWire Peer Support Network on February 5, 2005.
Executive Director Present:
David Owen Jones
Board Members Present:
Scott Tracy (Secretary of the Board)
Justine Matsalla
Steven Harrington
CONFLICT OF INTEREST POLICY
| Article I |
| Purpose |
The purpose of the conflict of interest policy is to protect this tax-exempt organization's (Organization) interest when it
is contemplating
entering into a transaction or arrangement that might benefit the private interest of an officer or director of the Organization
or might result in a
possible excess benefit transaction. This policy is intended to supplement but not replace any applicable state and federal
laws governing conflict of
interest applicable to nonprofit and charitable organizations.
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Article II |
| Definitions |
1. Interested Person |
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Any director, principal officer, or member of a committee with governing board delegated powers, who has a direct
or indirect financial interest, as defined below, is an interested person.
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2. Financial Interest |
A person has a financial interest if the person has, directly or indirectly, through business, investment, or
family:
| a. An ownership or investment interest in any entity with which the Organization has a transaction or arrangement,
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| b. A compensation arrangement with the Organization or with any entity or individual with which the Organization has a
transaction or arrangement, or
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| c. A potential ownership or investment interest in, or compensation arrangement with, any entity or individual with which the
Organization is negotiating a transaction or arrangement.
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Compensation includes direct and indirect remuneration as well as gifts or favors that are not insubstantial.
A financial interest is not necessarily a conflict of interest. Under Article III, Section 2, a person who has a financial
interest may have a
conflict of interest only if the appropriate governing board or committee decides that a conflict of interest exists.
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Article III |
Procedures
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1. Duty to Disclose
In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial
interest and be
given the opportunity to disclose all material facts to the directors and members of committees with governing board delegated
powers considering the
proposed transaction or arrangement.
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2. Determining Whether a Conflict of Interest Exists
After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she
shall leave the
governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining
board or committee
members shall decide if a conflict of interest exists.
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3. Procedures for Addressing the Conflict of Interest
| a. An interested person may make a presentation at the governing board or committee meeting, but after the presentation, he/she
shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict
of interest.
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| b. The chairperson of the governing board or committee shall, if appropriate, appoint a disinterested person or committee to
investigate alternatives to the proposed transaction or arrangement.
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| c. After exercising due diligence, the governing board or committee shall determine whether the Organization can obtain with
reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict
of
interest.
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| d. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict
of
interest, the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction
or arrangement is
in the Organization's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above
determination it shall
make its decision as to whether to enter into the transaction or arrangement.
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4. Violations of the Conflicts of Interest Policy
| a. If the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible
conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain
the alleged failure to
disclose.
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| b. If, after hearing the member's response and after making further investigation as warranted by the circumstances, the
governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall
take appropriate
disciplinary and corrective action.
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Article IV |
| Records of Proceedings |
The minutes of the governing board and all committees with board delegated powers shall contain:
| a. The names of the persons who disclosed or otherwise were found to have a financial interest in connection with an actual
or
possible conflict of interest, the nature of the financial interest, any action taken to determine whether a conflict of interest
was present, and the
governing board's or committee's decision as to whether a conflict of interest in fact existed.
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| b. The names of the persons who were present for discussions and votes relating to the transaction or arrangement, the content
of
the discussion, including any alternatives to the proposed transaction or arrangement, and a record of any votes taken in
connection with the
proceedings.
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Article V |
| Compensation |
| a. A voting member of the governing board who receives compensation, directly or indirectly, from the Organization for services
is precluded from voting on matters pertaining to that member's compensation.
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| b. A voting member of any committee whose jurisdiction includes compensation matters and who receives compensation, directly
or
indirectly, from the Organization for services is precluded from voting on matters pertaining to that member's compensation.
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| c. No voting member of the governing board or any committee whose jurisdiction includes compensation matters and who receives
compensation, directly or indirectly, from the Organization, either individually or collectively, is prohibited from providing
information to any
committee regarding compensation.
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| Article VI |
| Annual Statements |
Each director, principal officer and member of a committee with governing board delegated powers shall annually sign a statement
which affirms such
person:
| a. Has received a copy of the conflicts of interest policy,
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| b. Has read and understands the policy,
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| c. Has agreed to comply with the policy, and
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| d. Understands the Organization is charitable and in order to maintain its federal tax exemption it must engage primarily in
activities which accomplish one or more of its tax-exempt purposes.
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| Article VII |
| Periodic Reviews |
To ensure the Organization operates in a manner consistent with charitable purposes and does not engage in activities that
could jeopardize its
tax-exempt status, periodic reviews shall be conducted. The periodic reviews shall, at a minimum, include the following subjects:
| a. Whether compensation arrangements and benefits are reasonable, based on competent survey information, and the result of arm's
length bargaining.
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| b. Whether partnerships, joint ventures, and arrangements with management organizations conform to the Organization's written
policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes
and do not result in
inurement, impermissible private benefit or in an excess benefit transaction.
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| Article VIII |
Use of Outside Experts
|
When conducting the periodic reviews as provided for in Article VII, the Organization may, but need not, use outside advisors.
If outside experts
are used, their use shall not relieve the governing board of its responsibility for ensuring periodic reviews are
conducted.
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Appendix B: States with Statutory Provisions Satisfying the Requirements of Internal Revenue Code Section 508(e)
Appendix C: Glossary of Terms
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Adjusted net income (for Schedule D)
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Adjusted net income includes: gross income from any unrelated trade or business; gross income from functionally related businesses;
interest
payments received on loans; amounts received or accrued as repayments of amounts taken as qualifying distributions for any
tax year; amounts received
or accrued from the sale or other disposition of property to the extent acquisition of the property was treated as a qualifying
distribution for any
tax year; any amounts set aside for a specific project to the extent the full set aside was not necessary for the project;
interest on government
obligations normally excluded under section 103 of the Code; net short-term capital gains on sale or other disposition of
property; and income
received from an estate if the estate is considered terminated for income tax purposes because of a prolonged administration
period.
It does not include: gifts, grants, and contributions received; long-term capital gains or losses; net section 1231 gains;
capital gain dividends;
the excess of fair market value over adjusted basis of property distributed to the U.S. or a possession or political subdivision,
a state or its
political subdivision, a charitable trust or corporation for public purposes, or income received from an estate during the
administration period.
In computing adjusted net income, deduct the following: ordinary and necessary expenses paid or incurred for the production
or collection of gross
income, or for the management, conservation, or collection of gross income (includes operating expenses such as compensation
of officers, employee
wages and salaries, interest, rent, and taxes); straight-line depreciation and depletion (not percentage depletion); and expenses
and interest paid or
incurred to carry tax-exempt obligations. Do not deduct net short-term capital losses for the year in which they occur (these
losses cannot be
carried back or carried over to earlier or later tax years); the excess of expenses for property used for exempt purposes
over the income received
from the property; charitable contributions made by you; net operating losses; and special deductions for corporations.
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Advance ruling
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A written determination by us on your public charity status that treats you as a publicly supported organization during a
5-year period
beginning, generally, from the date of your formation. At the end of the 5-year period, you will qualify for a definitive
ruling (defined below) if
you were publicly supported based on the support you received during the 5-year period.
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Affiliated
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Created by, controlled by, or closely related to a governmental unit, including a State, a possession of the United States,
or any political
subdivision of a State or a possession of the United States, or the United States, or the District of Columbia.
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Arm's length
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A transaction between parties having adverse (or opposing) interests; where none of the participants are in a position to
exercise substantial
influence over the transaction because of business or family relationship(s) with more than one of the parties.
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Authorized representative
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By submitting Form 2848, an attorney or certified public accountant who is permitted to represent you before us regarding
your application for
tax-exempt status.
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Bingo
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A game of chance played with cards that are generally printed with 5 rows of 5 squares each, on which participants place markers
to form a
pre-selected pattern to win the game. Bingo is gambling.
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Business relationships
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Employment and contractual relationships, and common ownership of a business where any officers, directors, or trustees, individually
or
together, possess more than a 35% ownership interest in common. Ownership means voting power in a corporation, profits interest
in a partnership, or
beneficial interest in a trust.
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Bylaws
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The internal rules and regulations of an organization.
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Certification of filing
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Articles of incorporation for your organization showing evidence that on a specific date they were filed with and approved
by an appropriate
state authority.
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Charitable risk pool
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An organization described in section 501(n), which is organized and operated to pool insurable risks (other than medical malpractice)
of its
section 501(c)(3) members.
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Close connection
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A relationship between organizations that may include: control of one organization by another through common governance or
through authority to
approve budgets or expenditures; coordination of operations as to facilities, programs, employees, or other activities; or
common persons exercising
substantial influence over all of the organizations.
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Common control
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You and one or more other organizations have (1) a majority of your governing boards or officers appointed or elected by the
same
organization(s), or (2) a majority of your governing boards or officers consist of the same individuals. Common control also
occurs when you and one
or more commonly controlled organizations have a majority ownership interest in a corporation, partnership, or trust. Ownership
means voting power in
a corporation, profits interest in a partnership, or beneficial interest in a trust.
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Community
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The local or regional geographic area to be served by an organization.
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Compensation
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All forms of income from working, including salary or wages; deferred compensation; retirement benefits, whether in the form
of a qualified or
non-qualified employee plan (for example: pensions or annuities); fringe benefits (for example: personal vehicle, meals, lodging,
personal and family
educational benefits, low interest loans, payment of personal travel, entertainment, or other expenses, athletic or country
club membership, and
personal use of your property); and bonuses.
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Conflict of interest policy
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A conflict of interest arises when a person in a position of authority over an organization, such as a director, officer,
or manager, may
benefit personally from a decision he or she could make. A conflict of interest policy consists of a set of procedures to
follow to avoid the
possibility that those in positions of authority over an organization may receive an inappropriate benefit.
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Controlled by disqualified persons
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As a section 509(a)(3) supporting organization, you may not be controlled directly or indirectly by disqualified persons.
You are controlled if
disqualified persons can exercise 50% or more of the total voting power of your governing body. You are also controlled if
disqualified persons have
authority to affect significant decisions, such as power over your investment decisions, or power over your charitable disbursement
decisions. You are
also controlled if disqualified persons can exercise veto power. Although control is generally demonstrated where disqualified
persons have the
authority over your governing body to require you to take an action or refrain from taking an action, indirect control by
disqualified persons will
also disqualify you as a supporting organization.
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Cooperative hospital service organization
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An organization described in section 501(e) is organized and operated on a cooperative basis to provide its section 501(c)(3)
hospital members
one or more of the following activities: data processing, purchasing (including purchasing insurance on a group basis), warehousing,
billing and
collection (including purchasing patron accounts receivable on a recourse basis), food, clinical, industrial engineering,
laboratory, printing,
communications, record center, and personnel (including selecting, testing, training, and educating personnel) services.
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Cooperative service organization of operating educational organizations
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An organization described in section 501(f) is organized and operated to provide investment services to its members. Those
members must be
organizations described in section 170(b)(1)(A)(ii) or (iv), and either tax exempt under section 501(a) or whose income is
excluded from taxation
under section 115(a).
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Corporation
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An entity organized under a Federal or state statute, or a statute of a federally recognized Indian tribal or Alaskan native
government.
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Definitive ruling
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A written determination by us on your public charity status that classifies you as a publicly supported organization if you
have completed your
first tax year, consisting of at least 8 full months, and you meet one of the public support tests. A definitive ruling may
also be issued at the end
of your 5-year advance ruling period if you were issued an advance ruling and you meet one of the public support tests.
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Develop
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Develop means the planning, financing, construction, or provision of similar services involved in the acquisition of real
property, such as
land or a building.
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Disqualified person
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Any individual or organization that is:
| a. A substantial contributor to you (see substantial contributor).
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| b. An officer, director, trustee, or any other individual who has similar powers or responsibilities.
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| c. An individual who owns more than 20% of the total combined voting power of a corporation that is a substantial contributor
to
you.
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| d. An individual who owns more than 20% of the profits interest of a partnership that is a substantial contributor to
you.
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| e. An individual who owns more than 20% of the beneficial interest of a trust or estate that is a substantial contributor to
you.
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| f. A member of the family of any individual described in a, b, c, d, or e above;
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| g. A corporation in which any individuals described in a, b, c, d, e, or f above hold more than 35% of the total combined voting
power;
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| h. A trust or estate in which any individuals described in a, b, c, d, e, or f above hold more than 35% of the beneficial
interests; and
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| i. A partnership in which any individuals described a, b, c, d, e, or f above hold more than 35% of the profits
interest.
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Earmark
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Donations or other contributions given to you to assist particular individuals or specific identified groups.
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Economic development
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Organizations formed to combat community deterioration by assisting businesses located in a particular geographic area whose
economy is
economically depressed or deteriorating. Economic development activities include grants, loans, provision of information and
expertise, or creation of
industrial parks. Economic development organizations may also be formed to eliminate prejudice and discrimination or lessen
the burdens of government
through involvement with business development.
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Elderly housing
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Generally, the primary beneficiaries of the tax-exempt housing are age 62 and older. The elderly are treated as appropriate
charitable
beneficiaries for certain purposes regardless of socio-economic status because, as a group, they face many barriers to their
basic needs as they age.
The elderly, as a class, face forms of distress other than financial, such as the need for suitable housing, physical and
mental health care, civic,
cultural, and recreational activities, and an overall environment conducive to dignity and independence.
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Expenses
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Financial burdens or outlays; costs (of doing business); business outlays chargeable against revenues. For purposes of this
form, expenses mean
direct and indirect expenses.
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Fair market value
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The price at which property or the right to use property would change hands between a willing buyer and a willing seller,
neither being under
any compulsion to buy, sell, or transfer property or the right to use property, and both having reasonable knowledge of relevant
facts.
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Family
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Includes an individual's spouse, ancestors, children, grandchildren, great grandchildren, siblings (whether by whole or half
blood), and the
spouses of children, grandchildren, great grandchildren, and siblings.
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Foreign country
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A country other than the United States, its territories and possessions, and the District of Columbia.
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For-profit
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A business entity whose activities are conducted or maintained to make a profit (e.g. revenues greater than expenses).
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Foundation manager
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Officers, directors, or trustees, or an individual having powers or responsibilities similar to those of a foundation's officers,
directors, or
trustees.
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Fundraising
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The organized activity of raising funds, whether by volunteers, employees, or paid independent contractors.
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Gainfully employed
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Employed or actively looking for work.
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Gaming
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The term gaming includes activities such as Bingo, Beano, lotteries, pull-tabs, pari-mutuel betting, Calcutta wagering, pickle
jars, punch
boards, tip boards, tip jars, certain video games, 21, raffles, keno, split-the-pot, and other games of chance.
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Gross investment income
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As defined in section 509, gross investment income means the gross amount of income from interest, dividends, payments with
respect to
securities loans, rents, and royalties, but not including any such income to the extent included in computing the tax imposed
by section 511.
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Gross receipts
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For purposes of Part IX-A. Statement of Revenues and Expenses, gross receipts includes monies earned from activities related to your
charitable or other section 501(c)(3) activities, such as selling admissions or merchandise, performing services, or furnishing
facilities.
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Handicapped
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Persons with physical or mental disabilities with special needs for suitable housing, physical and mental health care, civic,
cultural, and
recreational activities, transportation, and an overall environment conducive to dignity and independence.
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Hospital
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Hospital or medical care includes the treatment of any physical or mental disability or condition, whether on an inpatient
or outpatient basis.
A hospital includes:
| a. Hospitals and rehabilitation institutions, outpatient clinics, or community mental health or drug treatment centers if the
principal purpose or function is the providing of medical or hospital care or medical education or research.
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| b. Medical research organizations, if the principal purpose or function is the continuous active conduct of medical research
in
conjunction with a hospital.
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Independent contractors
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Persons who are not treated as employees for employment tax purposes.
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Influence legislation
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The act of directly contacting or urging the public to contact members of a legislative body for the purpose of proposing,
supporting, or
opposing legislation. You are also attempting to influence legislation if you advocate the adoption or rejection of legislation.
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Intellectual property
|
A type of property (distinct from real or personal property) which includes:
| a. Patents (for inventions).
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| b. Copyrights (for literary and artistic works such as novels, poems, plays, films, musical works, drawings, paintings,
photographs, sculptures, architectural designs, performances, recordings, film, and radio or television programs).
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| c. Trade names, trade marks, and service marks (for symbols, names, images, and designs).
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| d. Formulas, know-how, and trade secrets.
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Joint ventures
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A legal agreement in which the parties jointly undertake a transaction for mutual profit. Generally, each person contributes
assets and shares
risks. Like a partnership, joint ventures can involve any type of business transaction and the “persons” involved can be individuals, groups of
individuals, companies, or corporations.
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Limited liability company
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A limited liability company (LLC) combines attributes of both corporations and partnerships (or, for one-person LLCs, sole
proprietorships).
The corporation's protection from personal liability for business debts and the pass-through tax structure of partnerships
and sole proprietorships.
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Low-income housing
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Rental or ownership housing provided to persons based on financial need.
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Mailing address
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Address where you wish all correspondence to be sent.
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Manage
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Manage means to direct or administer.
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Medical care
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The treatment of any physical or mental disability or condition, whether on an inpatient or outpatient basis.
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Medical research organization
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An organization whose principal purpose or function is the continuous active conduct of medical research in conjunction with
a hospital.
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Net income (for Schedule D)
|
See adjusted net income.
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Non-fixed payments
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A non-fixed payment means a payment that depends on discretion. For example, a bonus of up to $100,000 that is based on an
evaluation of
performance by the governing board is a non-fixed payment because the governing body has discretion over whether the bonus
is paid and the amount of
the bonus.
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Organizing document
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The organizing document depends on the form of the organization. For a corporation, the document is the articles of incorporation.
For a
limited liability company (LLC), the document is the articles of organization. For an unincorporated association, the document
is the articles of
association or constitution. The organizing document of a trust is the trust agreement.
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Political
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You participate in a political campaign if you promote or oppose, through political literature, brochures, pamphlets, hosting
or participating
in events, etc., the candidacy of an individual for public office. Debates and nonpartisan voter education are not considered
political.
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Predecessor
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An organization whose activities or assets were taken over by another organization.
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Private foundations
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Organizations that are exempt under section 501(c)(3) are private foundations unless they are: churches, schools, hospitals,
governmental
units, entities that undertake testing for public safety; organizations that have broad financial support from the general
public; or organizations
that support one or more other organizations that are themselves classified as public charities.
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Private operating foundation
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A type of private foundation that lacks general public support, but makes qualifying distributions directly for the active
conduct of its
educational, charitable, and religious purposes. “Directly for the active conduct” means that the distributions are used by the foundation itself
to carry out the programs for which it is organized and operated. Grants made to assist other organizations or individuals
are normally considered
indirect.
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Public charity
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Organizations that are exempt under section 501(c)(3) and are not private foundations because they are: churches, schools,
hospitals,
governmental units, entities that undertake testing for public safety; organizations that have broad financial support from
the general public; or
organizations that support one or more other organizations that are themselves classified as public charities. Public charity
status is a more
favorable tax status than private foundation status.
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Reasonable compensation
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Reasonable compensation is the amount that would ordinarily be paid for like services by like organizations under like circumstances
as of the
date the compensation arrangement is made. Reasonable compensation is important because excessive benefits in the form of
compensation to disqualified
persons may result in the imposition of excise taxes and jeopardize the organization's tax-exempt status.
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Related
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The family or business relationships between persons.
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Relationship
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A relationship between you and the recipient organization includes the following situations:
| a. You control the organization or it controls you through common officers, directors, or trustees, or through authority to
approve budgets or expenditures.
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| b. You and the organization were created at approximat | | | | |
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