Create guidelines which address requirements to maintain tax-exempt status as required by law. #151

Required Information

Description

The ProgCode Articles of Incorporation declare the intention to serve as a social welfare organization under Internal Revenue Code 501(c)(4), a tax-exempt status which imposes certain obligations on ProgCode with respect to activities within the ProgCode community.

Problem

Current guidelines do not address activity which, by its nature, may result in non-compliance with tax exempt laws and regulations

Benefit

Guidelines pertaining to social welfare activities will enable ProgCode community members to know how to direct their actions productively and consistent with requirements of statutes and regulations.

Plan

• Review the requirements of the regulations set forth at 26 CFR 1.501(c)(4)-1, as well as the general provisions of 26 U.S. Code § 501.

• Consider what types of collaboration can exist between a 501(c)(4) entity and a for-profit entity or person, as they relate to activities which are likely to involve ProgCode members.

• Consider what types of collaboration can exist between a 501(c)(4) entity and other tax-exempt organizations, as they relate to activities which are likely to involve ProgCode members.

• Consider what types of partisan activities might be associated with projects in the ProgCode community.

• Develop guidelines which enable ProgCode members to understand, in layperson terminology, which activities should be avoided in the ProgCode community, to preserve the ProgCode mission and social welfare purpose as a tax-exempt organization.

Decision Making

• vote by consent to implement, for 04-17-17
• community vote
• announce to the community for a smooth transition

Optional Information

Reference link(s)

Progressive Coders Network Articles of Incorporation - http://www.dleg.state.mi.us/bcs_corp/image.asp?FILE_TYPE=ELF&FILE_NAME=D201703\2017065\E0112005.TIF

ProgCode Funding Framework Proposal - https://docs.google.com/document/d/1juv3NdvCFSKvwfVq0nn92qxy3gzOKcG3ME_1JX5OukE/edit

ProgCode Guidelines - https://docs.google.com/document/d/1coMHvuGf6x6Qn_73SEhOXi_QaoRBM__3Zj6_5TyrmWs/edit

26 U.S. Code § 501 (statute) - https://www.law.cornell.edu/uscode/text/26/501

26 CFR 1.501(c)(4)-1 (regulation) - https://www.law.cornell.edu/cfr/text/26/1.501(c)(4)-1