Club Resources

Support our Soroptimist International Project SIerra: "A Family and a Future" - go to the website for more information. www.projectsierra.org

In addition to the resources listed on the main navigation bar to the left, and on the Recruitment & Retention page, the following is a list of forms, some of which are also available elsewhere on this site:

FORMS
		Fellowship Application (PDF)
		Fellowship Estimated Income & Expense (PDF)
		Membership Dues - Founder Region Annual Dues Statement (PDF)
		Membership Dues - Statement for new member (PDF)
		Violet Richardson Ward Service to Youth Application (PDF)

Interesting Facts to Know and Tell

From Langan and Associates (certified public accountants and consultants) electronic newsletter, Feb. 6, 2003.

The Internet may be an ideal medium to expand the reach and reinforce the message of your not-for-profit organization, but some wrong clicks of the mouse could actually hurt your tax-exempt status.

Selling on the Internet, acknowledging contributors the wrong way online and linking to commercial sites could cause your organization trouble.

Here are some financial and tax issues to discuss with your advisers:

Contributions from donors. As you know, charities must provide certain information for tax purposes.

For example, you must give a written statement if a donor makes a payment of more than $75 that is partially a contribution and partially for goods or services. So if your Web site provides a way for a donor to sign up for a dinner dance, the portion of the dinner that is not deductible must be indicated on the Internet solicitation or on a receipt that's sent to the donor.

Moreover, tax law requires a written acknowledgment for contributions of $250 or more. If contributions are made over the Internet with a credit card, you should provide a record that can be printed out on the donor's computer.

Lobbying and political activities. To maintain your tax-exempt status, you must restrict the amount of lobbying you do.

If you use your site for these purposes, the material is highly visible, which could make it difficult for you to claim that the amount of lobbying you do is insubstantial.

Similarly, other political activity could result in the loss of your tax-exempt status. For example, linking to the sites of political parties or candidates or linking to sites that advocate issues that are closely identified with political candidates could threaten your tax status.

Consideration: If information is posted regarding all major candidates or all sides of an issue, the content may be seen as voter education, which could be allowed if it's related to your exempt purpose.

Be careful of the content you put on your site and take the time to review any sites you link to.

The IRS has been urging non-profits to request private letter rulings, and you may be able to arrange a pre-submission conference with representatives from the agency's Tax Exempt and Government Entities Division. These conferences let you and your representatives discuss issues informally before you ask for a private letter ruling. Consult with your tax adviser for information before making any contact with the IRS.

There's clearly some risk putting material on your Web site, but there are risks and costs involved in not having an impressive Internet presence. The idea is to ensure that your Web content relates to your mission. That lowers the risk of encountering tax problems or even losing your tax-exempt status.