The Eaton Families Association
- Copyright Statement
- Certificate of Incorporation
- Articles of Incorporation
- Exemption Letter from IRS
- Copyright Statement
- Certificate of Incorporation
- Articles of Incorporation
- Members shall make every effort to contribute to the family spirit of the Association.
- No Member shall conduct himself or herself inappropriately at any Association function or via his or her postings to web site's Chat Room or Bulletin Board.
- No Member shall act discriminatorily, or in a fashion considered unkindly or impolite, toward another Member, or toward the family or associated family of any other Member.
- In the event of disagreement with another Member or Members, Members shall address their grievances through private communication. Members may, however, bring complaints of violation of these Rules & Regulations to the Executive Committee for review and action.
- No Member shall knowingly file or post false information with the Association. However, the Association shall not reject information from a Member because of disagreement with regard to its factuality. Both Members filing information and Officers receiving it, shall cooperate in the labeling of uncorroborated or undocumented information.
- No Member shall bring discredit to any other Member or to the families.
- Members shall, as they are able, assist other Members in their family research.
- No Member shall engage in activities prohibited by the Association. Members shall, as they deem appropriate, share information and genealogical resources with other Members.
- Exemption Letter from IRS
Unless specifically noted to the contrary or indicated by its original source, all material appearing on http://www.eatongenealogy.com is authored, published and copyrighted by The Eaton Families Association.
Printouts or hardcopies of pages from our site may be created and distributed, if ALL the following requirements are met: (1) The distribution is non-commercial; (2) the distribution is free of charge to the recipients; and (3) the printed pages retain the eatongenealogy.com copyright that is found at the bottom of each page.
Copies may NOT be made for sale, either on microfiche, or on shareware (or similar) collections on CDROM, or for any other commercial purpose whatsoever. Copies may not be added to other online collections either for free, or commercial access without permission. Any references to, or quotations from this material should also give credit to any original author(s) and/or data source. Links to this information from other web pages are welcomed, but please DO NOT copy this information as a whole to your own web site, or submit it for inclusion into other online databases whether free, or commercial. Please ensure any published extracts include a reference to the URL (web page address) of the page you obtained the information. No portion of our site may be reproduced elsewhere on the Internet, including personal genealogy information. Note, however, that individual, specific facts are not copyrightable--you are only prohibited from reproducing large sections of material for which The Eaton Families Association is the author. You may link to any individual web page belonging to this site without restriction by providing the following link to our web site for any material you wish your users to see: http://www.eatongenealogy.com/.
THE EATON FAMILIES ASSOCIATION
BY - LAWS
Article I: Establishment
The Eaton Families Association (the Association, formerly known as The Eaton Family Association) was (re)established as a voluntary not-for-profit organization on November 9, 2001 by the Association's acting Vice President/Secretary-Treasurer as recorded by the Minnesota Secretary of the State, St. Paul. A bank account for the deposit of Association funds was established that date at Wells Fargo Bank, Arden Hills, Minnesota. It was the intention of the founding ad hoc Planning Committee, also constituted as acting Officers and Executive Committee, to register the Association with the U.S. Internal Revenue Service as a 501-(C)(7), tax-exempt, not-for-profit Corporation.
The address of the Association, is:
c/o Donald G. Eaton
4472 Pleasant Drive
Arden Hills, Minnesota, USA 55112
The ad hoc Planning Committee, or Incorporators, consisted of the following persons, all named Eaton or of Eaton descent: Shelly Bremmer of East Boston, Massachusetts, USA, (acting)Executive Committee member; Joe Cochoit of Villa Park, California, USA, (acting) Family Genealogist; Donald G. (Don) Eaton of Arden Hills, Minnesota, USA, (acting) Vice President/Secretary-Treasurer; Leroy Eaton of Terre Haute, Indiana, USA, (acting) Executive Committee member; Albert Raymond (Ray) Eaton of Poway, California USA, (acting) First Vice President; Richard S. (Rick) Eaton of Guilford, Connecticut, USA (acting) President; Terri Sue Eaton of Coshocton, Ohio, USA, (acting) Vice President/Archivist; Barbara Fitzsenry of Burien, Washington, USA, (acting) Vice President/Web Editor; and Vern Kask of Brainerd, Minnesota, (acting) Executive Committee member. It was anticipated that Membership in the Association would become effective January 1, 2002, work on its reconstitution having commenced in earnest during the prior year. It was anticipated that permanent Officers and Executive Committee members, nominated and serving as Incorporators, but not voted on by the Membership, would be elected at the Association's first Annual Meeting, to be held on Saturday the 21st of September, 2002; and that the above named acting Officers and Executive Committee members would govern the association until elections.
These By Laws, adopted by the Incorporators by a vote conducted November 18, 2001, shall be presented to the Membership for ratification at the first Annual Meeting.
Article II: Purposes
The purposes of the Eaton Families Association are: - To bring worldwide Eatons and Eaton descendants together in celebration of their families and in pursuit of common interests. - To record the genealogies of their families. - To encourage and support genealogical, historical and geological endeavors related to Eatons and connected families, their origins, ancestors and descendants. - To research, establish, acquire, maintain, preserve, exchange, publish, produce or reproduce records, and (as appropriate or desired) to sell or resell memorabilia, artifacts, historical documents, and other information or goods associated with Eaton and related families - To raise funds in support of the above activities. - Also, the Association, as deemed appropriate by the Executive Committee, may join in the support of worthy activities conducted by non-members and/or other organizations, provided that such activities are consistent with the stated purposes and By Laws of the Association. - The Association may, from time to time, organize family reunions. - The Association shall develop and maintain a proprietary web site for the benefit of Members.
Article III: Officers
The Officers of the Association shall be a President, First Vice President, Vice President/Archivist, Vice President/Web Editor, Vice President/Secretary-Treasurer, and Family Genealogist. They shall be elected biennially at the Annual Meeting of the Association, commencing with the first Annual Meeting in September 2002. Their terms shall be two years and they shall serve until replaced.
All officers shall be members of the Executive Committee.
Officers shall not receive any compensation for their service, except as permitted elsewhere in these By Laws.
The First Vice President shall succeed the President. In the event of the First Vice President's inability or unwillingness to serve, the Executive Committee may appoint a president for the un-expired term
In the event of a vacancy in any office, except as set forth for President, the Executive Committee shall fill the vacancy until the next election.
Officers may succeed themselves.
The President shall be responsible for the overall operation of the Association and its activities. He(She) shall chair the Executive Committee and preside over the Annual and Special meetings. He(She) shall serve as a co-signator on the accounts of the Association and, with the Vice President/Secretary-Treasurer, to any Agreements or Contracts into which the Association may enter. The President shall approve all financial disbursements in excess of $500.
The First Vice President shall automatically succeed the President upon the latter's unwillingness or inability to serve. He(She) shall assist the President in the management of the Association.
The Vice President/Secretary-Treasurer (Secretary-Treasurer) shall be responsible for receiving, controlling, depositing, and paying out the funds of the Association. He(She) shall make quarterly financial reports and an annual report to the Executive Committee by January 30 following each Membership (fiscal) Year. He(She) shall be prudent in all such activities, maintaining detailed and accurate records (the books) of both the finances of the Association and of the Minutes of the Executive Committee, Annual and Special Meetings. In the latter regard, working with the Archivist and Web Editor, he(she) shall assure the protection of and appropriate access to the records of the Association under his/her control. Upon demand, and within a reasonable time not to exceed 30 days, he(she) shall make the books of the Association available for inspection the Executive Committee. The Secretary-Treasurer may disburse funds up to an amount of $500 without a co-signer. However, any single expenditure he(she) may make of $250 or more, or group of disbursements of $500 or more in a single week, must be approved in writing by the President or, in his/her absence, by a duly recorded vote of the Executive Committee. The Secretary-Treasurer shall maintain (a) online depository account(s) to which the President has access for the purposes of review or signature as required by these By Laws. An audit of the books of the Association, shall be conducted, following termination of service by the Vice President/Secretary-Treasurer, or every five years, whichever is earlier. This provision may be waived by the Executive Committee.
The Vice President/Web Editor (Web Editor) shall have responsibility for the development, operation and maintenance of the Association's Web site, including its contents. The Web Editor, who may also be the Association's newsletter Editor, but not necessarily so, will coordinate his/her activities with the Vice President/Archivist and the Secretary-Treasurer. He(She) shall manage the activities of the consulting Web Master and assure that the consultant provides all promised goods and services. He(She) shall, with the consent of the Executive Committee, enter into such agreements as are essential to the operation and maintenance of the web site. He(She) shall endeavor to assure that the web site is maintained in order and that it serves the interests of Members.
The Vice President/Archivist (Archivist) shall be responsible for establishing the Archives of the Association. He(She) shall identify, acquire (with the consent of the Executive Committee), catalog, maintain, preserve and prepare for presentation, exhibition, publication or storage in the Archives of the Association such artifacts, documents, records, etc. as shall be appropriate and valuable for use by Members. The Archivist shall work closely with the Web Editor and may enter into cooperative efforts with such other associations, libraries or repositories as may be beneficial to the Association. The Archivist shall receive, acknowledge, preserve and (as he(she) believes appropriate) archive, display, exhibit or publish gifts of material to the Association.
The Family Genealogist will, at the request of the VP/Web Editor, VP/Archivist, other Officer or Member, and in cooperation with the VP/Web Editor and VP/Archivist, review material submitted for entry to the Association web site. Such review will be undertaken toward assuring the accuracy of material represented prior to its being accepted, maintained, and presented by the Association.
The Membership Chair shall be responsible for recruiting and renewing Members, Member retention and maintaining Membership Records, including the updating of Member records. All officers shall report to the Executive Committee.
Until the first election of Officers in September 2002, acting Officers shall fulfill the duties of the Officers.
Any officer may appoint an assistant to aid him/her in his/her duties. The Assistant, unless already a voting member of the Executive Committee, shall serve as a non-voting member of it.
Article IV: Executive Committee
The Executive Committee shall be composed of the Officers and other Members appointed by the President. However, at no time, shall the number of Executive Committee exceed twelve (12) voting members. The President shall appoint non-officer members of the Executive Committee.
The Executive Committee, by a majority vote (50% plus one) may terminate any Officer or Executive Committee Member shown to be in violation of the Rules & Regulations of the Association or to have, by his or her conduct, brought discredit to Eaton Families, related families or to the Association. In the event of termination of an Officer, the Executive Committee shall, through its presiding Officer, call a Special Election to fill the vacancy within 60 days or at the Annual meeting, whichever is first.
The Executive Committee shall act to fill any Officer's seat for the unexpired term. Said officer shall serve until replaced by election.
The Executive Committee shall vote to approve or reject financial transactions requiring funding in amounts exceeding $500.
The President, or presiding Officer, in addition to his/her own vote, shall vote to break any tie in a vote taken by the Executive Committee.
The Executive Committee may appoint sub-committees, and chairs thereof, as it deems necessary to conduct the affairs of the Association.
Non-Liability of Officers and Executive Committee Members:
Neither Officers nor members of the Executive Committee shall be liable for the debts or other liabilities of the Association. They shall be indemnified by the Association to the fullest extent possible under the laws of the State in which the Association is incorporated and of any country in which it operates and/or Members reside
Article V: Membership
Membership in The Eaton Families Association shall be open to any individual, anywhere in the world, who is interested in Eaton and related families and their genealogical background; related history, archaeology and heraldry; and family culture. Members need not bear the surname, Eaton (or its variants).
A Member in good standing is one who has completed a Membership Application, who has remitted an Initiation Fee and whose Annual Dues are paid in full.
Initiation Fee: A one-time Initiation Fee is payable by each prospective member at time of application. It is non-refundable. The amount of the Initiation Fee shall be established by the Executive Committee.
Initiation Fees shall support the web site and archiving and, as possible, research and acquisitions of family-related reference materials.
Membership Categories: Membership Categories shall include Annual Members, including Charter Members, Student Members, Professional Members and Members Emeritus. The Executive Committee may, in the future, create other Membership categories it deems appropriate. All categories are for single, or individual, Members.
Membership Year: The Membership Year for each new Member will commence on the first day of the month following that in which the Member has submitted his/her application, initiation fee and first annual dues payment, and will run for 12 consecutive calendar months. Membership Renewal will commence on each subsequent anniversary.
Annual Member: An Annual Member (Member) is a person who has paid both an Initiation Fee and Annual Dues (see Annual Dues Payment). All members are Annual Members, regardless of other categories in which they are enrolled.
Charter Member: A Charter Member is an Annual Member who paid his/her Initiation Fee and Annual Dues (for the Membership year 2002) on or before July 1, 2002.
Professional Member: A Professional Member is a person engaging in genealogical or related work for hire and/or who receives payment for work related use of the Association, its records, Archives or posted information. A Professional Member may join, upon making Application, declaring himself/herself a professional and paying both the Initiation Fee and Annual Dues as set by the Executive Committee for a professional member ($75 per year until, and if, adjusted by the Executive Committee). No person shall engage in the professional sale or resale of information that is owned, held or published by the Association or its members without becoming a Professional Member. No Professional or other Member may sell or make commercial use of the information or materials owned by the Association without prior written approval by the Executive Committee. Any person found to engage in such activity, without having joined as a Professional Member, shall be dismissed from membership and denied access to the Associations web site, mailing lists and any other information possessed by the Association. [No stipulation in this section is intended to prohibit Members from privately and casually reproducing or publishing and distributing (among friends and family) the information and material of the Association, except when such an activity is a venture intended to generate revenue, and then it is prohibited unless permission for its use is granted. The clear intent of the Association is that its holdings shall be open and useful to all Members, but are not available for business purposes other than those approved by the Association and those as set forth for Professional Members. Members wishing to engage in a commercial or for-profit venture using the holdings of the Association, may seek approval by making written application to the Executive Committee. The Executive Committee may, or may not, charge a fee for the use of its holdings.
Student Member: A Student Member is any person age 23 or younger enrolled full-time in a college or university, or elementary, middle or secondary school. No Initiation Fee shall be charged to a Student Member. Future Annual Dues for Student Members, if any, may be set by the Executive Committee. A student may apply for Membership at any time during the calendar year. Any Member may, on behalf of a Student, apply and pay Dues, if any, for Membership of the Student, and enroll him/her in the Association.
Member Emeritus: Upon the notice of a Member age 75 or more and of two or more years tenure, or upon notice by a member of his/her family, the Member shall become a Member Emeritus and honored as a most esteemed member of the Association. No member Emeritus shall be obligated to pay Annual or other Dues and shall be entitled to all of the rights and benefits available to any other Annual Member.
Gifts of Membership: A Member may present a gift of membership to another person. However, an application prepared on behalf of the gift recipient must be completed to the best of the Member/donor's ability and submitted along with the Initiation Fee and applicable Dues.
Dues Payment: Except for Members Emeritus for whom there is no such requirement, Dues are payable upon Application. The 1st month following their enrollment will hereafter be known as their Anniversary Date. Members joining the Association for the Membership Year commencing July 1, 2002 shall pay Dues, plus the Initiation Fee as set by the Executive Committee, by July 1, 2002. For the 2003 Membership Year and thereafter, Renewal Dues are due upon the Anniversary Date of their enrollment. A surcharge of $5 shall be paid by any Member paying Dues after the 15th of the month in which their Anniversary Date has been established.
Establishment of Dues and Fees: The Executive Committee shall establish the amount of Dues and the Initiation Fee.
Membership Rights and Benefits: All members are entitled to the Rights, Benefits and Privileges of the Association that are common to all Membership Categories. These include, but are not limited to: password-protected access to the Association's web site (http://www.eatongenealogy.com), the right to exchange messages in the private Association chat room and to post messages to the Bulletin Board. So long as the Association is able, Members shall receive The "New" Etonian, an electronic newsletter published periodically by the Association, and shall receive the published works or produced goods of the Association, which may be made available to members at no cost. Members shall be entitled to purchase publications or goods at the price established by the Association, if any. In the event publications or goods are made available for sale to the public, Members (when practical) shall be entitled to a Member Discount. Members also may submit to the Archivist, Editor of The "New" Etonian or Web Editor, such family related material for placement on the web site, and/or in its Archives, for reproduction in the newsletter or other publications of the Association.
The Archivist or Editors may reject material deemed inappropriate for the web site. However, the Archivist/Editors may not reject certain genealogical material, such as pedigrees or gedcoms, because they do not agree with the facts or data contained therein. The Archivist/Editors, however, must (if they have knowledge of any inaccuracy in material to be exhibited or published) notify the presenter or donor of material and provide suitable notation in publications or on the web site. In the event a Member believes material has been unfairly or improperly labeled or rejected, he(she) may appeal to the Executive Committee for reversal of the rejection. The Executive Committee shall vote to uphold or reject the appeal within 30 days of date of receipt. There shall be no appeal of a vote by the Executive Committee.
Membership Responsibilities: In addition to maintaining currency with regard to payment of Dues, Members shall abide by the Rules & Regulations of the Association. Failure to do so can result in suspension or termination of Membership by act of the Executive Committee.
Right to Vote: All Members shall have the right to one vote at the Association's Annual Meeting and at Special Meetings of the Association.
Right of Petition: Members may petition the President to call a Special Meeting or to appeal a decision of the Executive Committee, except as stipulated above. The President (as applicable) must call a Special Meeting or take up the appeal to the Executive Committee within 30 days of receipt of a petition certified by the Secretary-Treasurer to bear the names of at least 20 Members in good standing. The petition may be transmitted to the Executive Committee by e-mail, fax, U.S. mail or courier service to the Secretary-Treasurer at the above address.
Article VI: Administration
The Association shall be administered by its Officers, with the advice and consent of the Executive Committee or, when applicable, according to the dictates of Members as expressed by voting at Association's Meetings.
Annual Meetings: The Association shall hold annual meetings of its Members. These meetings can be held over the internet, via the Association's chat room, and shall be conducted according to Roberts Rules of Order.
Generation and Use of Funds: The Association may fund itself through its Initiation Fee, Dues, gifts and other ways and means.
The Initiation Fee shall be applied first to the development and first year's maintenance of the web site. Operations of the Association not funded by Initiation Fee shall be funded by Annual Dues and Gifts, and, as necessary and approved by the Executive Committee, other ways and means that may be deemed appropriate or necessary. In the event that the Association has an excess of unexpended revenue, this excess shall be deposited in an interest bearing account at a federally insured bank or savings or loan association, or in a guaranteed investment account, chosen by the Treasurer and approved by the Executive Committee. The Association shall maintain, when possible, reserve funds against unforeseen and future needs.
The Association may establish additional ways and means for raising funds, including (but not limited to) the establishment of an online shop and the organization of events, activities and programs related to the purposes of the Association. An online shop, if any, may be open to non-Members, but Members shall be able to make purchases at a Member's-only discount. And, in instances in which goods in stock are rare or in especially limited supply, Members shall have advance notice and the opportunity to make purchases before said stock is offered to the public.
No Association funds shall be paid to any Member, Officer or Executive Committee Member, except as reimbursement for customary and usual out-of-pocket expenses associated with the conduct of their duties, or except as compensation for extraordinary services rendered (or goods provided) as approved by the Executive Committee. However, in the event the Association requires services or goods, members shall have preference as vendors and service providers. Also, however, the Executive Committee, in the event of the establishment of an online shop, shall be able to appoint and compensate a shopkeeper who may or may not be an Association Member. The shopkeeper, if any, shall report to the Vice President/Web Editor. The Web Editor or other Officer may serve as shopkeeper and, in that instance, shall not be prohibited from receiving compensation from the Association. The Web Editor also may serve as Web developer and/or Web Master and, in either of those capacities, shall be eligible for compensation as authorized by the Executive Committee.
Business Relationships: The Association, with the approval of the Executive Committee, may enter into Agreements and Contracts with individuals and/or other organizations. Agreements and contracts approved must be signed by both the President and Vice President/Secretary-Treasurer. No Agreement or Contract shall be binding upon the Association unless so approved and signed. Officers and others who have negotiated agreements, contracts or other potentially binding documents, shall bring them to the Executive Committee for approval and to the President and Vice President/Secretary-Treasurer for their signatures.
Internal Revenue Code 501 (c) (3) Tax Exemption Provisions: Limitation of Activities: No substantial part of the activities of the Association shall be the carrying on of propaganda, or otherwise attempting to influence legislation, and this Association shall not participate in, or intervene in, and political campaign on behalf of, or in opposition to, any candidate for public office.
Notwithstanding any other provisions of these By Laws, this Corporation shall not carry on any 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, or (b) by a corporation, contributions to which are deductible under Section 170 (c) (2) of the Internal Revenue Code.
Prohibition against private Inurement: No part of the net earnings of the Association, its assets remaining after payment, or provision for payment, of all debts and liabilities of the Association shall be distributed for one or more exempt purposes within the meaning of Section 501 (c) (3) of the U.S. Internal Revenue Code or shall be distributed to any government for a public purpose. Such distribution shall be made in accordance with all applicable provisions of law.
Article VII: Amendment of By Laws
These By Laws, and the Rules and Regulations incorporated herein, may be altered, amended or repealed, with new By Laws substituted, by a majority vote of the Executive Committee.
Article VIII: Rules & Regulations:
The Rules & Regulations may be amended without notice by the Executive Committee.
* * *
(Revised April 5, 2003)
DEPARTMENT OF THE TREASURY
INTERNAL REVENUE SERVICE
P.O. BOX 2508
CINCINNATI, OH 45201
Employer Identification Number: 41-2020023
THE EATON FAMILIES ASSOCIATION
C/O DONALD G EATON
1472 PLEASANT DR
ARDEN HILLS, MN 55112-5716
Contact Person: PATRICE WHANG ID# 95083
Contact Telephone Number: (877) 829 - 5500
Internal Revenue Code Section 501 (c) (07)
Accounting Period Ending: October 31
Form 990 Required: Yes
Addendum Applies: Yes
Based on information supplied, and assuming your operations will be as stated in your application for recognition of exemption, we have determined you are exempt from Federal income tax under section 501(a) of the Internal Revenue Code as an organization described in the section indicated above.
Unless specifically excepted, you are liable for taxes under the Federal Insurance Contributions Act (social security taxes) for each employee to whom you pay $100 or more during a calendar year. And, unless excepted, you are also liable for tax under the Federal Unemployment Tax Act for each employee to whom you pay $50 or more during a calendar quarter if, during the current or preceding calendar year, you had one or more employees at any time in each of 20 calendar weeks or you paid wages of $1,500 or more in any calendar quarter. If you have any questions about excise, employment, or other Federal taxes, please address them to this office.
If your sources of support, or your purposes, character, or method of operation change, please let us know so we can consider the effect of the change on your exempt status. In the case of an amendment to your organizational document or bylaws, please send us a copy of the amended document or bylaws. Also, you should inform us of all changes in your name or address.
In the heading of this letter we have indicated whether you must file Form 990, Return of Organization Exempt From Income Tax. If Yes is indicated, you are required to file Form 990 only if your gross receipts each year are normally more than $25,000. However, if you receive a Form 990 package in the mail, please file the return even if you do not exceed the gross receipts test. If you are not required to file, simply attach the label provided, check the box in the heading to indicate that your annual gross receipts are normally $25,000 or less, and sign the return.
If a return is required, it must be filed by the 15th day of the fifth month after the end of your annual accounting period. A penalty of $20 a day is charged when a return is filed late, unless there is reasonable cause for the delay. However, the maximum penalty charged cannot exceed $10,000 or 5 percent of your gross receipts for the year, whichever is less. For organizations with gross receipts exceeding $1,000,000 in any year, the penalty is $100 per day per return, unless there is reasonable cause for the delay. The maximum penalty for an organization with gross receipts exceeding $1,000,000 shall not exceed $50,000. This penalty may also be charged if a return is not complete, so please be sure your return is complete before you file it.
You are not required to file Federal income tax returns unless you are subject to the tax on unrelated business income under section 511 of the Code. If you are subject to this tax, you must file an income tax return on Form 990-T, Exempt Organization Business Income Tax Return. In this letter we are not determining whether any of your present or proposed activities are unrelated trade or business as defined in section 513 of the Code.
You are required to make your annual information return, Form 990 or Form 990-EZ, available for public inspection for three years after the later of the due date of the return or the date the return is filed. You are also required to make available for public inspection your exemption application, any supporting documents, and your exemption letter. Copies of these documents are also required to be provided to any individual upon written or person request without charge other than reasonable fees for copying and postage. You many fulfill this requirement by placing these documents on the Internet. Penalties may be imposed for failure to comply with these requirements. Additional information is available in Publication 557, Tax-Exempt Status for Your Organization, or you may call our toll free number shown above.
You need an employer identification number even if you have no employee. If an employer identification number was not entered on your application, a number will be assigned to you and you will be advised of it. Please use that number on all returns you file and in all correspondence with the Internal Revenue Service.
A section 501(c)(7) organization is permitted to receive up to 35 percent of its gross receipts, including investment income, from sources outside of membership without losing its tax-exempt status. Of the 35 percent, not more than 15 percent of the gross receipts may be derived from the use of the club facilities or services by the general public. Income in excess of these limits may jeopardize your continued tax-exempt status.
Donors may not deduct contributions to you because you are not an organization described in action 170Â© of the Code. Under section 6113, any fund-raising solicitation you make must include an express statement (in a conspicuous and easily recognizable format) that contributions or gifts to you are not deductible as charitable contributions for Federal income tax purposes. This provision does not apply, however, if your annual gross receipts are normally $100,000 or less, or if your solicitations are made to no more than ten persons during a calendar year. The law provides penalties for failure to comply with this requirement, unless failure is due to reasonable cause.
If we have indicated in the heading of this letter that an addendum applies, the enclosed addendum is in integral part of this letter.
Because this letter could help resolve any questions about your exempt status, you should keep it in your permanent records.
If you have any questions, please contact the person whose name and telephone number are shown in the heading of this letter.
Director, Exempt Organizations
THE EATON FAMILIES ASSOCIATION
This determination letter is effective from July 15, 2002, the date your organization was incorporated.