[Ansteorra] Member or Not

[Dr. C. M. Helm-Clark Ph.D.]

> It would seem to me that, regardless of level of membership
> subscription, we have two primary purposes:
> 1.  To relive the Middle Ages/Renaissance as if it were still here
> today; and (b)
> 2.  Bring about an education of the time period to the general public,
> in compliance with IRC 503(c)
> If one limits the populace count to a membership fee that could be a
> financial hardship to someone, do we then fail to fulfill IRC 503(c)?
> Do we, in fact, endanger the existence of an entire kingdom, if not
> the entire society? <<snippage here>>
> Lord Johann Kiefer Haydon

Good my friend Johann:
in a word: no. 

First, we may be an "educational foundation" organization but whether
and how we charge for memberships has no bearing on our status with the
IRS so long as we do business as a not-for-profit where we satisfy the
IRS's tests for no private inurement and no unrelated business income.

Second, we do not have to justify our existence as an educational
not-for-profit by bringing the middle ages to members of the public.
This is one of the largest misconceptions that many people in the
Society seem to hold. As far as the IRS is concerned, "self-education"
on the middle ages by the populace for the populace through the venue of
events is a legitimate educational activity. This principle of
"self-education" has already been tested, in the second tort action
brought against the SCA Inc. in the mid-1980s which challenged our
not-for-profit status as defined by the IRS, and also by multiple
determinations by the IRS on our not-for-profit status. I refer
you to http://www.sca.org/BOD/announcements/tax.html for more details. I
hope this was helpful for you since IRS regs on what makes a
not-for-profit are not exactly straight forward.

ttfn
Therasia (who will go back to lurking now)