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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink=purple style='word-wrap:break-word'><div class=WordSection1><p class=MsoNormal><span style='font-size:14.0pt'>Bob and all,<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt'>Thank you for responding. I appreciate the opportunity for meaningful dialogue, either f2f (face to face) or even email, with its obvious quirks. Much prefer f2f, I do love caffeine shop chats.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt'>Bob, you bring up, in my view “participation” as a critical component for a viable club. We all appreciate that life challenges often cause detours on our travels. Yup, for sure, “in the past”, which I often refer as “getting back to our roots” is really about honoring, celebrating our history, and <u>using those experiences</u> to forge ahead and grow. It’s my dream for the club to move forward, grow, and become more diverse. If that dream is shared by membership, the “key” is getting the word out and participation as we are able, in events outside the brick walls of Luther. <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt'>You’ve mentioned such events from past, with a consistent participation by a variety of members. And yes, I’ve participated as well in many of those. All of that was PC (pre-covid), which caused much damage to society in general. Our club did not come out unscathed. <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt'>Many of those leaders/cheerleaders from PC are sadly no longer with us. Some of those still alive have moved on to other ventures, some may feel uncomfortable with the current direction of the club, and some have health challenges and can no longer join in. I’m sure its complex!<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt'>Regarding the Luther school program, it has appeared to have fizzled. How much effort, for such a small return on investment? Kids are busy; sports, academics, some shop classes (always were my fav as a youngster, cause I could make something). The KWIK and Ashley expansion grant will allow them to move the tech arts program forward into basic preparation for jobs in those industries. Woodturning would be very very small component if any in those industries. Parents joining kids in turning classes, maybe a pipe dream, I dunno. <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt'>The good news. A core is still here, talking, thinking and doing. For Saturday events, demos have resumed, the recently reactivated and adequate AV system allows for real learning experiences from the monthly presentations, exhibit table exists, club challenges reactivated, collegiality happens, and coffee still flows.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt'>The new slate of officers as nominated and if elected have an opportunity to <u>listen</u>, <u>reflect</u>, and <u>engage membership</u>, (as individuals are able) to participate in outreach opportunities. <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt'>I did not know you and Aaron were over a 100 yrs, you guys look great, what’s in the fountain you’ve found? <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt'>Seriously, the potential for those past type activities and <u>beyond</u>, exist going forward. I can not to speak for Pam, but if elected to Program Chair, given latitude and a “budget”, I’m quite confident she can pull together a “small action team/ think tank” of interested individuals, call it whatever, to dream big, promote our club and line up potential outside of Luther demonstrations such as done in the past and beyond. I’d volunteer for that group as I am able. Turners, and a couple of mini lathes (10” inchers) are needed to carry out those activities- that’s where club growth is so important. The question for me is: what’s the best mechanism to achieve that goal? <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt'>The AAW as a resource has many helpful ideas and resources to help clubs develop those mechanisms.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt'>There are so many people in the Coulee region that have no idea a turning club exists. Promotion is key! <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt'>In closing, lots of components needed for growth as many have mentioned over time.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt'>In my view, one key component, but not the only, is reinstatement of the 501 c3 non-profit status. BTW, the AAW still our club listed as a non-profit, go figure.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt'>Coffee anyone? Lemme know.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt'>See ya Saturday.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt'>Sincerely, <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt'>bob raasch<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b>From:</b> crw-talk <crw-talk-bounces@crwoodturner.com> <b>On Behalf Of </b>Robert Patros<br><b>Sent:</b> Thursday, October 19, 2023 8:54 AM<br><b>To:</b> Membership mailing list for the AAW Chapter Coulee Region Woodturners. <crw-talk@crwoodturner.com><br><b>Cc:</b> Bobraasch2 <bobraasch2@gmail.com><br><b>Subject:</b> Re: [crw-talk] CRW By-Laws circa 2018, Now By-LAWS 2017 as sent to the IRS to pursue non-profit status and Follow Up. And some visioning!<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Bob,<o:p></o:p></p><div><p class=MsoNormal><o:p> </o:p></p><div><p class=MsoNormal>Thanks for your thoughtful response. You addressed points I brought up as well as other important issues. <o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>I think that another important issue, that I believe goes hand in hand, is the issue of participation. In the past, and maybe even now ( though I’m not sure) there was a core CRW group that participated in community events bringing the CRW members to demonstrate our work. For example, Norskedalen and other local arts and crafts events. Covid screwed things up! <o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>When I was on the program committee with Aaron about a 100 years ago, the czar had several who worked with him. I wonder if it would be useful to have several members on that committee who would be responsible for soliciting and coordinating demonstrations in the region like the ones we usually participated in and possibly more. <o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>I hate to bring this up and it will be worded clumsily, so please forgive me if I offend anyone. I think the efforts put into the Luther student population may have left our past efforts unintentionally by the wayside due to time constraints ( it’s hard to ask people to continuously give up their time for multiple events). And, given the low ( my understanding) Luther student participation on open shop nights , I wonder if another function for students would be better suited and accepted by the school. Though, I don’t know what that would be. <o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>These are my thoughts at a glance. I had been a participant in these community events the first 10-15 years of my membership, but admittedly have not been recently for personal reasons. <o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>I know we hate to take up meeting time with these discussions, but another reason to have a face to face? <o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>Bob Patros<o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal> <o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p><div><p class=MsoNormal>Sent from my iPhone<o:p></o:p></p></div><div><p class=MsoNormal style='margin-bottom:12.0pt'><o:p> </o:p></p><blockquote style='margin-top:5.0pt;margin-bottom:5.0pt'><p class=MsoNormal style='margin-bottom:12.0pt'>On Oct 19, 2023, at 12:17 AM, <a href="mailto:raaschb@charter.net">raaschb@charter.net</a> wrote:<o:p></o:p></p></blockquote></div><blockquote style='margin-top:5.0pt;margin-bottom:5.0pt'><div><p class=MsoNormal><o:p></o:p></p><p class=MsoNormal><span style='font-size:13.0pt'>I cannot answer your questions with great specificity, Bob. However, I will do my best.</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:13.0pt'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:13.0pt'>There are definite benefits to having the club designated as a non-profit or 501 (c)(3) organization. Some I’ve illustrated previously, and probably many others yet to be explored. The tax break to individuals for donating items are probably minimal as tax laws have changed over time. For club purchases, paying no taxes would be minimal benefit. Historically, the club does make significant purchases of large ticket items or take in receipts of large sums, way under the $50,000 IRS threshold. I don’t know in what category annual dues are pigeonholed.</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:13.0pt'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:13.0pt'>Please know for example that entering some community wide venues are only open to non-profits with no entry fee. If a non-profit club desires entry, there may be fees. Also, some venues may only invite non-profit organizations.</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:13.0pt'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:13.0pt'>IMHO, the potential for writing <u>grant</u> applications to grant offering organizations that have resources for non-profits only, is <u>significant and may result in positive</u> results. For example, there has been some interest in improving the AV system to a digital format; cameras, sound, switcher, replacement monitors and such <u>down the road</u>. Grant monies would be helpful for this endeavor. <b><u>This is not currently a priority.</u> </b></span><o:p></o:p></p><p class=MsoNormal><span style='font-size:13.0pt'>I believe when applying for grants, a non-profit status as well as community engagement activities, such as the club’s ongoing wig stand project, turning with kids, demonstrations at community wide events are looked at <b>favorably</b>. Many granting organizations only take applications from non-profits. Also, there are, I believe community events that only showcase non-profit organizations. BTW, I just learned today there is a national wig stand project. Maybe in the same vein as the Beads of Courage and Empty Bowls projects as many clubs do.</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:13.0pt'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:13.0pt'>Many, if not most turning clubs are designated as non-profit. Check out at random 10 turning clubs, I think you’ll find this true.</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:13.0pt'>Also, seeking a 501 c 3 status is good for the long haul if the club members vision club growth over time. Many doors will be open. Recall that a one time in the recent past, our club around 100+/- members.</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:13.0pt'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:13.0pt'>The maintenance of the 501 c 3 status once granted by the IRS has minimal requirements; <u>requires</u> an annual e-Postcard form submitted to the IRS. This is very doable; in most clubs, the president or treasurer does this annual task. I don’t believe there is a cost associated with the process, but could be wrong. </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:13.0pt'> </span><o:p></o:p></p><p style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:7.5pt;margin-left:0in;background:white'><span style='font-size:13.0pt;color:black'>At the risk of boring the readers, I include this excerpt from the IRS website. <i>“</i></span><i><span style='font-size:13.0pt;font-family:"Source Sans Pro",sans-serif;color:#1B1B1B'>Most small tax-exempt organizations that have an annual reporting requirement can satisfy the requirements by submitting Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990-EZ. Form 990-N is submitted electronically, there are<b> <strong><span style='font-family:"Source Sans Pro",sans-serif'>no paper forms</span></strong></b>.</span></i><o:p></o:p></p><p style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:7.5pt;margin-left:0in;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><i><span style='font-size:13.0pt;font-family:"Source Sans Pro",sans-serif;color:#1B1B1B'>An organization eligible to submit Form 990-N can instead choose to file Form 990 or Form 990-EZ to satisfy its annual reporting requirement.</span></i><o:p></o:p></p><p style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:7.5pt;margin-left:0in;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><a name=eligible></a><i><span style='font-size:13.0pt;font-family:"Source Sans Pro",sans-serif;color:#1B1B1B'>Small tax-exempt organizations generally are eligible to file Form 990-N to satisfy</span></i><span style='font-size:13.0pt;font-family:"Source Sans Pro",sans-serif;color:#1B1B1B'> their annual reporting requirement if their annual gross receipts are normally $50,000 or less.”</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:13.0pt'><a href="https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard">Annual Electronic Filing Requirement for Small Exempt Organizations — Form 990-N (e-Postcard) | Internal Revenue Service (irs.gov)</a></span><o:p></o:p></p><p style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:7.5pt;margin-left:0in;background:white'><span style='font-size:13.0pt;font-family:"Source Sans Pro",sans-serif;color:#1B1B1B'><br>The above would apply to the Coulee Region Woodturners.</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:13.0pt'>I am not in disagreement with Aaron on the source of money to fund 501 c3 reinstatement, but some may find using club treasury funds as not worth the less than $300 debit. That is why I have joined Adrian in his funding proposal if the club chooses that route. The membership can make that determination. </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:13.0pt'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:13.0pt'>By-Laws revision and resolving the non-profit reinstatement quest is not a board decision, it’s a general club member decision. Each one of us with a paid up membership has <u>equal</u> voting power and the right to bring up the 501 c3 reinstatement concern or other in an open meeting.</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:13.0pt'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:13.0pt'>I have no doubt there are current club members who are familiar and have experience with grants and grant writing. I have not personally written grants but have participated in supplying detailed information as requested by grant writers in a professional setting. Additionally, I have participated in the process to maintain the grant parameters once received, in some cases writing summary statements as required, depending on the grant. I suspect any grant sought by the club would not require that kind of oversight. </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:13.0pt'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:13.0pt'>On a tangent and potential grant topic that includes WIT. There currently are several women members in our local club. The AAW has a wonderful and growing WIT (Women in Turning) group. Overall, around 9-10% of turners are women and growing, but still greatly underrepresented. I believe women have a slightly different approach to design, technique and do wonderful creative work; think of Drozda, Scarpino, Dill, the Tiny Turner from the UK and many others. The latest American Woodturner, October 2023, showcases women in turning. There is a rich history of women in turning wood, going way back. </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:13.0pt'>Wouldn’t be great for our club to have a local WIT group for those women interested in joining. There are <u>AAW grants available that affiliate clubs can apply for, for WIT development</u> within their clubs. Our club could benefit from this as a real opportunity for CRW membership growth. </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:13.0pt'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:13.0pt'>Speaking of face-to-face discussions, I agree there is a need for member engagement on pertinent topics pertaining to maintaining a turning club in the face-to-face method. We all understand that “zoom” is a poor vehicle to conduct business for a volunteer operated type social or craft/artistic club. Our monthly club meetings are not ideal for in-depth group discussions. I’ve heard from some, “we come to meetings to see demos and socialize”. That’s true, but some mechanism is needed for in depth exploration if the CRW desires growth. In my view, most of the zoom board meetings I’ve attended are not particularly productive and engaging. This tends to be true for many organizations, not just our club. </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:13.0pt'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:13.0pt'> Sincerely, -raasch</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:13.0pt'> </span><o:p></o:p></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b>From:</b> crw-talk <<a href="mailto:crw-talk-bounces@crwoodturner.com">crw-talk-bounces@crwoodturner.com</a>> <b>On Behalf Of </b>Robert Patros<br><b>Sent:</b> Wednesday, October 18, 2023 10:36 AM<br><b>To:</b> Aaron Gesicki <<a href="mailto:aaronagesicki@gmail.com">aaronagesicki@gmail.com</a>><br><b>Cc:</b> Bobraasch2 <<a href="mailto:bobraasch2@gmail.com">bobraasch2@gmail.com</a>>; Membership mailing list for the AAW Chapter Coulee Region Woodturners. <<a href="mailto:crw-talk@crwoodturner.com">crw-talk@crwoodturner.com</a>><br><b>Subject:</b> Re: [crw-talk] CRW By-Laws circa 2018, Now By-LAWS 2017 as sent to the IRS to pursue non-profit status and Follow Up. And some visioning!<o:p></o:p></p></div></div><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal>Here’s my two cents:<o:p></o:p></p><div><p class=MsoNormal> <o:p></o:p></p><div><p class=MsoNormal>-I am not necessarily against reinstating. However, I would like to know that, after paying to do so, are there subsequent fees to stay active? And, is reinstating a membership vote or a board decision. <o:p></o:p></p></div><div><p class=MsoNormal> <o:p></o:p></p></div><div><p class=MsoNormal>-I’m not completely sure how this benefits the club and individual members. And, others might feel the same. This may have been discussed early on. I just don’t remember. I would appreciate some practical examples and believe it’s important to show the benefits now and in the future. <o:p></o:p></p></div><div><p class=MsoNormal> <o:p></o:p></p></div><div><p class=MsoNormal>-If the decision is made to reinstate, I believe we need one or two members who know about such things as grants and other benefits to oversee the process with the board making final decisions. <o:p></o:p></p></div><div><p class=MsoNormal> <o:p></o:p></p></div><div><p class=MsoNormal>-And, I agree with Aaron. If a decision is made to reinstate it should come out of the general fund. <o:p></o:p></p></div><div><p class=MsoNormal> <o:p></o:p></p></div><div><p class=MsoNormal>-For me, it’s difficult to do this by email when a face to face discussion would be best. I’ll leave it to the board to decide the process. <o:p></o:p></p></div><div><p class=MsoNormal> <o:p></o:p></p></div><div><p class=MsoNormal>All for now,<o:p></o:p></p></div><div><p class=MsoNormal>Bob Patros<o:p></o:p></p></div><div><p class=MsoNormal> <o:p></o:p></p></div><div><p class=MsoNormal> <o:p></o:p></p><div><p class=MsoNormal>Sent from my iPhone<o:p></o:p></p></div><div><p class=MsoNormal style='margin-bottom:12.0pt'> <o:p></o:p></p><blockquote style='margin-top:5.0pt;margin-bottom:5.0pt'><p class=MsoNormal style='margin-bottom:12.0pt'>On Oct 18, 2023, at 10:05 AM, Aaron Gesicki <<a href="mailto:aaronagesicki@gmail.com">aaronagesicki@gmail.com</a>> wrote:<o:p></o:p></p></blockquote></div><blockquote style='margin-top:5.0pt;margin-bottom:5.0pt'><div><p class=MsoNormal><o:p></o:p></p><p class=MsoNormal><b><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D'>My opinion – </span></b><o:p></o:p></p><p class=MsoNormal><b><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D'>Yes, reinstatement is worthwhile. </span></b><o:p></o:p></p><p class=MsoNormal><b><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D'>NO to any special assessment. We have $3K+ bank balance. This gets paid from that general fund. </span></b><o:p></o:p></p><p class=MsoNormal><b><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D'> </span></b><o:p></o:p></p><div><p class=MsoNormal><span style='font-family:"Arial",sans-serif;color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><b><span style='font-size:14.0pt;font-family:"Garamond",serif;color:#1F497D'>Aaron Gesicki</span></b><o:p></o:p></p><p class=MsoNormal><span style='font-family:"Arial",sans-serif;color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-family:"Arial",sans-serif;color:#1F497D'> </span><o:p></o:p></p></div><p class=MsoNormal><b><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D'> </span></b><o:p></o:p></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal style='margin-left:.5in'><b>From:</b> Adrian Novak <<a href="mailto:adrian.novak@charter.net">adrian.novak@charter.net</a>> <br><b>Sent:</b> Tuesday, October 17, 2023 8:27 PM<br><b>To:</b> Membership mailing list for the AAW Chapter Coulee Region Woodturners. <<a href="mailto:crw-talk@crwoodturner.com">crw-talk@crwoodturner.com</a>><br><b>Cc:</b> Aaron Gesicki <<a href="mailto:aaronagesicki@gmail.com">aaronagesicki@gmail.com</a>>; Bobraasch2 <<a href="mailto:bobraasch2@gmail.com">bobraasch2@gmail.com</a>><br><b>Subject:</b> Re: [crw-talk] CRW By-Laws circa 2018, Now By-LAWS 2017 as sent to the IRS to pursue non-profit status and Follow Up. And some visioning!<o:p></o:p></p></div></div><p class=MsoNormal style='margin-left:.5in'> <o:p></o:p></p><div id=edo-message><p class=MsoNormal style='margin-left:.5in'>If the $275 is a problem I will make a 10% contribution. If 9 others match this amount. <o:p></o:p></p></div><div id=edo-message><p class=MsoNormal style='margin-left:.5in'> <o:p></o:p></p></div><div id=edo-message><p class=MsoNormal style='margin-left:.5in'>Adrian <o:p></o:p></p></div><p class=MsoNormal style='margin-left:.5in'> <o:p></o:p></p><div id=edo-original><div><p class=MsoNormal style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:12.0pt;margin-left:.5in'> <o:p></o:p></p><blockquote style='border:none;border-left:solid #CCCCCC 1.0pt;padding:0in 0in 0in 3.0pt;margin-left:0in;margin-top:6.0pt;margin-right:0in;margin-bottom:5.0pt'><div><p class=MsoNormal style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:12.0pt;margin-left:.5in'>On Oct 17, 2023 at 8:08 PM, <<a href="mailto:raaschb@charter.net">Raaschb</a>> wrote:<o:p></o:p></p></div><div><p class=MsoNormal style='margin-left:.5in'><span style='font-size:13.0pt'>Dear members,</span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:13.0pt'>Follow up on B-L’s and pursuance of 501 (c) (3) status. Aaron opened the door in his recent newsletter, I just walked in and wrote yesterday’s piece. </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:13.0pt'>I’ve been informed by our club’s previous president, Adrian, there may be a process for reinstatement; some paperwork and a possible outlay of about $275 required. Good news right?</span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:13.0pt'> </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:13.0pt'>I have included some detail here as the process may be less intimidating than our wild imaginations may think. Should the club decide reinstatement is positive for club growth, bringing forth opportunities for grants, etc., some work has already been done here, well ya now know where to start the process. Kinda like the tree has been cut down, hauled to your shop, snow brushed off (yup that season justa round the corner), the bowl blanks prepared for <u>your</u> creative endeavor, right? I know it’s a stretch, but ya get my point!?</span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:13.0pt'> </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:13.0pt'>Some quick research on the IRS website, under form 2022-1 has a document titled Automatic Revocation – How to Have your Tax-Exempt Status Reinstated. I’m not a tax lawyer, no surprise here, and don’t even play one on TV, but it would appear that since the club’s tax-exempt status was automatically terminated more than 15 months ago for the reasons outline in my previous note, AND the club’s non-exempt status <u>was not previously automatically terminated</u>, the club may submit Form 2023 and others, plus submission of $275, from the club’s treasury to Department of the Treasury, IRS, Ogden, UT. I’m sure the process is not quick and probably some hurry up and wait; we know govt wheels spin SLOWLY. </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:13.0pt'> </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:13.0pt'>Sure there’s a wee bit more, but, would be <i><u>worth the effort if the </u></i></span><b><i><u><span style='font-size:14.0pt'>collective membership</span></u></i></b><b><u><span style='font-size:13.0pt'> </span></u></b><i><u><span style='font-size:13.0pt'>view a tax exempt status as desirable</span></u></i><span style='font-size:13.0pt'>. Some helpful links for those interested: </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:13.0pt'>Form 2022-1 </span><a href="https://www.irs.gov/irb/2022-01_IRB#REV-PROC-2022-1"><span style='font-size:13.0pt'>Internal Revenue Bulletin: 2022-01 | Internal Revenue Service (irs.gov)</span></a><span style='font-size:13.0pt'>. AND </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><a href="https://www.irs.gov/charities-non-profits/charitable-organizations/automatic-revocation-how-to-have-your-tax-exempt-status-reinstated"><span style='font-size:13.0pt'>Automatic Revocation - How to Have Your Tax-Exempt Status Reinstated | Internal Revenue Service (irs.gov)</span></a><span style='font-size:13.0pt'> . </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:13.0pt'> </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:13.0pt'>The actual procedure, outlined in Revenue Procedure 2014-11 explains the 4 procedures an organization may use to apply for reinstatement. </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:13.0pt'>A small committee of 2-3 can work thru this, I volunteer to join that group if formed. </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:13.0pt'>Thanks, Adrian, for forwarding this IRS information. </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:13.0pt'> </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:13.0pt'>The following article by AAW executive officer, Jennifer Newburg may speak to you, as it did to me this morning while reading at the coffee shop. While the article specifically addresses the AAW, we can imagine substituting the CRW for the AAW. </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:13.0pt'>If you’re an AAW member, this can be found in the American Woodturner, October 2023 issue. IMHO this message may speak to us, the collective CRW membership, as we look hopefully to 2024 as a chance to get back to our roots, but now move forward. I’m convinced or at least hopeful; new leadership will lead the way, be engaged, be open, inclusive, listen to the voices, then act in an appropriate and responsible manner to launch us forward. </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:13.0pt'>Regards,</span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:13.0pt'>CRW member Bob Raasch</span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:13.0pt'> </span><o:p></o:p></p><div><p class=MsoNormal><image001.png><o:p></o:p></p></div><p class=MsoNormal style='margin-left:.5in'> <o:p></o:p></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal style='margin-left:.5in'><b>From:</b> <a href="mailto:raaschb@charter.net">raaschb@charter.net</a> <<a href="mailto:raaschb@charter.net">raaschb@charter.net</a>> <br><b>Sent:</b> Monday, October 16, 2023 11:15 PM<br><b>To:</b> 'Aaron Gesicki' <<a href="mailto:aaronagesicki@gmail.com">aaronagesicki@gmail.com</a>>; <a href="mailto:CRW-Talk@crwoodturner.com">CRW-Talk@crwoodturner.com</a><br><b>Cc:</b> <a href="mailto:raaschb@charter.net">raaschb@charter.net</a>; <a href="mailto:bobraasch2@gmail.com">bobraasch2@gmail.com</a><br><b>Subject:</b> RE: CRW By-Laws circa 2018, Now By-LAWS 2017 as sent to the IRS to pursue non-profit status<o:p></o:p></p></div></div><p class=MsoNormal style='margin-left:.5in'> <o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'>Dear fellow members, </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'>I am including important information pertaining to the topic, hoping some will read, reflect and possibly take notice. </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'>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.</span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'> </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'>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, <i>WELL prior to the 3 year limit of failing to file the appropriate documentation</i>. 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. </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'> </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'>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. </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'> </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'>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.</span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'> </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'>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. </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'> </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'>The meat of the IRS document that was returned to the club on about Sep 27, 2019 follows.</span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'> </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'>The latest By-Law’s were written Wed Apr 12, 2017 and sent to the IRS. </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'>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 </span><a href="http://crwoodturner.com/pipermail/crw-talk_crwoodturner.com/"><span style='color:blue'>The crw-talk Archives (crwoodturner.com)</span></a><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'> </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><u><span style='font-size:12.0pt'>A rendering of the IRS document follows.</span></u><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'> </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'>On Sep 27, 2019, the CRW INC received notification, From Internal Revenue Service</span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'>PO Box 2508</span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'>Cincinnati, OH 54201</span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'> </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'>Public Charity Status: 509 (s) (2)</span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'>Form 990/999-EZ/900 -N-Required: YES</span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'>Effective date of Exemption: Sep 17, 2019</span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'>Contribution Deductibility: YES</span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'>Addendum Applies: NO</span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'> </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'>Department of Treasury </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'>Contract Telephone Number: 877 829 5500</span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'>Contact Person: Lee Crouch</span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'>CRW’s EIN: 82-1153646</span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'> </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'>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.</span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'>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. </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'>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. </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'>……..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.</span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'> </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'>If we indicated at the top of this letter that if an addendum applies, the enclosed addendum is an integral part of this letter</span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'>For important information about your responsibilities as ai tax-exempt organization, go to </span><a href="http://www.irs.gov/charities"><span style='font-size:12.0pt'>www.irs.gov/charities</span></a><span style='font-size:12.0pt'>. 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. </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'> </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'>Coulee Region Woodturners INC.</span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'> </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'>Sincerely,</span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'>Stephen………</span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'>Director, Exempt Organizations</span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'>Rulings and Agreements</span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'> </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'>End of IRS communication</span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'> </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'>I send this note to you, my fellow club members to make <i>one last attempt</i> 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. </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'> </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'>Sincerely, </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'>CRW Member Bob Raasch</span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'> </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:12.0pt'> </span><o:p></o:p></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal style='margin-left:.5in'><b>From:</b> Aaron Gesicki <<a href="mailto:aaronagesicki@gmail.com">aaronagesicki@gmail.com</a>> <br><b>Sent:</b> Monday, October 16, 2023 2:00 PM<br><b>To:</b> Aaron Gesicki <<a href="mailto:aaronagesicki@gmail.com">aaronagesicki@gmail.com</a>><br><b>Subject:</b> CRW By-Laws circa 2018<o:p></o:p></p></div></div><p class=MsoNormal style='margin-left:.5in'> <o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:14.0pt;font-family:"Garamond",serif;color:black'>Please see attached. These will be discussed during the next CRW Meeting. Attendees will be asked for input. </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:14.0pt;font-family:"Garamond",serif;color:black'> </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='color:black'> </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='color:black'> </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='color:black'> </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:16.0pt;font-family:"Garamond",serif;color:black'>Aaron Gesicki</span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='color:black'> </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='color:black'>1317 Woodpark Road</span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='color:black'>Winona, MN 55987</span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='color:black'> </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='color:black'>507-615-0233 home</span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='color:black'>303-551-2450 cell</span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><span style='color:black'> </span><o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'> <o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'>_________________________________________ Use "Reply to All" or "Reply List" to reach the whole group, "Reply" goes only to sender. ______ crw-talk mailing list <a href="mailto:crw-talk@crwoodturner.com">crw-talk@crwoodturner.com</a> <a href="http://crwoodturner.com/mailman/listinfo/crw-talk_crwoodturner.com">http://crwoodturner.com/mailman/listinfo/crw-talk_crwoodturner.com</a> Check the archive to make sure your message was sent: <a href="http://crwoodturner.com/pipermail/crw-talk_crwoodturner.com/">http://crwoodturner.com/pipermail/crw-talk_crwoodturner.com/</a> <o:p></o:p></p></div></blockquote></div></div></div></blockquote></div></div><p class=MsoNormal>_________________________________________<br>Use "Reply to All" or "Reply List" to reach the whole group, "Reply" goes only to sender.<br>______<br>crw-talk mailing list<br><a href="mailto:crw-talk@crwoodturner.com">crw-talk@crwoodturner.com</a><br><a href="http://crwoodturner.com/mailman/listinfo/crw-talk_crwoodturner.com">http://crwoodturner.com/mailman/listinfo/crw-talk_crwoodturner.com</a><br>Check the archive to make sure your message was sent: <a href="http://crwoodturner.com/pipermail/crw-talk_crwoodturner.com/">http://crwoodturner.com/pipermail/crw-talk_crwoodturner.com/</a><o:p></o:p></p></div></blockquote></div></div></div></body></html>