[crw-talk] CRW By-Laws circa 2018, Now By-LAWS 2017 as sent to the IRS to pursue non-profit status

[raaschb at charter.net]

Dear fellow members, 

I am including important information pertaining to the topic, hoping some
will read, reflect and possibly take notice. 

The substance of the official IRS correspondence to the club regarding
non-profit status, is in the bottom half of this document. The By-Laws
reflect parameters required for 501 c 3 status.

 

The Coulee Region Woodturning club leadership was apprised of the IRS
requirements to maintain non-profit status many times over the course of the
past year, WELL prior to the 3 year limit of failing to file the appropriate
documentation.  Further, I've been assured that the IRS understands the
problems that COVID has caused the country, that indeed, as for many
organizations, correspondence between the Coulee Region Turning club and the
IRS would have mitigated the termination of our non-profit status.  At this
juncture, if non-profit status were to be sought,  reapplication would seem
inevitable. 

 

Members, please note that much thought and work went into writing the club
By-Laws to comply to the IRS guidelines for meeting nonprofit status. I was
a board member at the time, and recall much discussion and had input as many
others did as well,  AND,  the club membership voted to apply for this
determination rendered by the IRS and allocating the required funding from
the club treasury. The membership at that time, albeit prior to the COVID-19
shutdown and prolonged epidemic saw the value over the long haul of such a
charitable non-profit designation. Of  minor benefits are a small tax break
that may result in making charitable contributions. The larger benefit is
applying for grant dollars, getting club programming into organizations that
take 501 (c) (3) status. All these and more benefits could be realized. At
that time of seeking non-profit status, the club was substantially abundant
in membership size, growing and participating in several community
engagement activities, was highly viable, and conducting programming which
spoke to the club's mission.  That was a time of great fun, satisfaction,
collegial relationships and introducing the craft of woodturning  to many
people, fairly young and mature alike. 

 

I don't recall the specific club expenditure of funds, which were approved
by membership, somewhere in the area of about possibly $600?  It is my view
now and for some period now, that club leadership frittered this opportunity
away by not filling out the "simple" Form 990-EZ, essentially a post card,
within 3 years of the IRS letter dated Sep 27, 2019.  To be sure, we know
many organizations suffered during the COVID times. However, the club began
meeting in person during the early part of 2021, I believe June at the
Lion's Shelter, next to the Onalaska Community Center, indeed outdoors,  and
even board meetings were conducted albeit over zoom.

 

I do not know or understand why the IRS correspondence lapse occurred (
there would be no cost other than a postage stamp),  but we all know the
challenges and angst this lapse may have caused. If any of our personal
household finances suffered an approx. $600 deficit,  our psyche would be
affected as well as our financial bottom line. 

 

The meat of the IRS document that was returned to the club on about Sep 27,
2019 follows.

 

The latest By-Law's were written Wed Apr 12, 2017 and sent to the IRS. 

If interested in the accuracy, see the posted a message to the CRW-Talk
mailserver, located in the club electronic archive on April 12, 2017, 501 c
3 update.   ByLaw's
<http://crwoodturner.com/pipermail/crw-talk_crwoodturner.com/> The crw-talk
Archives (crwoodturner.com)

 

A rendering of the IRS document follows.

 

On Sep 27, 2019, the CRW  INC received notification, From Internal Revenue
Service

PO Box 2508

Cincinnati, OH 54201

 

Public Charity Status: 509 (s) (2)

Form 990/999-EZ/900 -N-Required: YES

Effective date of Exemption: Sep 17, 2019

Contribution Deductibility: YES

Addendum Applies: NO

 

Department of Treasury 

Contract Telephone Number: 877 829 5500

Contact Person: Lee Crouch

CRW's EIN: 82-1153646

 

The body of the letter informs us:  CRW INC is determined exempt from
Federal Income Tax under Internal Revenue Code (IRC) Section 501 (C) (3).
Donors can deduct contributions they make to you under Internal Revenue Code
IRC Section 170.

You're also qualified to receive tax deductible bequests, devices, transfers
or gifts under Section 2055, 2106, or 2522. This letter could help resolve
questions on your exempt status. Please keep it for your records. 

Organizations exempt under IRC Section 501(c) (3) are further classified as
either public charities or private foundations. We determined you're a
public charity under the IRC Section listed at the top of this letter. 

....our records show you're required to file an annual information return
(Form 990 or Form 990-EZ) or electronic notice (Form 996-N, the e-Postcard.
If you don't file a required return or notice for three consecutive years,
you're exempt status will be automatically revoked.

 

If we indicated at the top of this letter that if an addendum applies, the
enclosed addendum is an integral part of this letter

For important information about your responsibilities as ai tax-exempt
organization, go to www.irs.gov/charities <http://www.irs.gov/charities> .
Enter 4221-PC in the search bar to view Publication 4221-PC, Compliance
Guide for 501 (C) (3) Public Charities, which describes your recordkeeping,
reporting and disclosures. 

 

Coulee Region Woodturners INC.

 

Sincerely,

Stephen...

Director, Exempt Organizations

Rulings and Agreements

 

End of IRS communication

 

I send this note to you, my fellow club members to make one last attempt to
revive the vision that was integral to the club in the recent past. Seeking
a non-profit status would indeed open many doors for club growth,  if the
club desires growth. By not doing so,  those doors are closed.  

 

Sincerely,   

CRW Member Bob Raasch

 

 

From: Aaron Gesicki <aaronagesicki at gmail.com> 
Sent: Monday, October 16, 2023 2:00 PM
To: Aaron Gesicki <aaronagesicki at gmail.com>
Subject: CRW By-Laws circa 2018

 

Please see attached. These will be discussed during the next CRW Meeting.
Attendees will be asked for input. 

 

 

 

 

Aaron Gesicki

 

1317 Woodpark Road

Winona, MN 55987

 

507-615-0233  home

303-551-2450  cell

 

 

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