Re: IRS, AERC, and the 501(c)(3) status

[cberto@juno.com (connie B Berto)]

I have some info about the above that's taken from a booklet titled "How
to Work For or Against a Ballot Measure Without Risking Your Tax-Exempt
Status."   It's published by the Planning and Conservation League, 926 J
St., Suite 612, Sacramento CA 95814, and the price is $5.00.   It has all
sorts of helpful information on this subject.
    As someone else said,  there are lots of  types of 501's.   501c4s
are social welfare groups; c5s are labor unions or agricultural
organizations; c6s are business leagues.  
These three can lobby to promote their interests without any limitation.
     From the above-mentioned booklet:   In 1969, Congress divided the
world of 501c3 organizations into "private foundations" and all others,
which have become known as "public charities."   Private foundations  are
totally prohibited from lobbying but       "Public charities"  are not.  
Section 501(c)(3) provides fed. tax exemption to a charitable
organization so long as it does  not intervene in or participate in any
activity for or against  candidates for PUBLIC OFFICE.    Public
charities in the 501c3 status, up to a certain percentage of its
operating budget,  CAN lobby, and CAN participate in ballot measure
campaigns involving initiatives,  state constitutional amendments, city
charters, bond measures,  declarations of policy, etc., which involve
laws, not selecting or removing public officials.
       Do not  assume that  "public charities"  means  organized
religious groups!    They need not be;  indeed, I suspect that most are
not.   For instance:  our Marin Horse Council (of which I was president
for 2 years) is a 501c3, incorporated in the state of California.  We do
public education seminars, disseminate horse care information, and so
forth.  Fees for our events are publicized as tax-deductible.   Heck,
even our local Bicycle Trails Council is a 501c3;  religious they are
*not*  !   
    I fully support the goal of  AERC achieving 501c3 tax status under
the "public charity" framework.   I think the annual convention, with its
 informative,  qualified speakers and helpful handouts, provides a
definite public benefit.  The magazine usually always has informative
articles on horse care.   Our Trails Fund provides grants so qualified
AERC 
members can pay for registration at important national, regional, or
state trails conferences.   And how about Ridecamp, one of the best
public sources for help  anywhere?
     It is also a  fact that many  foundations or corporations will not
consider financial grants or corporate gifts  unless the recipient is a
documented 501c3 -- VERY important in these days of tight budgets. 
      Finally, the tax-deductible-to-the-extent-provided-by-law  carrot
that 501c3's can   dangle to the public!    Go for it, AERC!      Cheers,
Connie B (CA)
    

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