[Pvgreens-discussion] Re: [GPOC] Fw: green party and cjpe

Mon May 8 20:10:23 MDT 2006

Yes, we knew this about 501c3; I thought  you had some info with which we
were unfamiliar.

Nevertheless, I believe that this "Alliance of Justice" goes overboard on
this. Sunny has expressed her legal opinion that they are at least
partially wrong.

Sandy

On Mon, 8 May 2006 14:07:54 -0600 "Claire Ryder" <claireryder at cs.com>
writes:
> Excuse my typo!!!  I am human :) 
> 
> -----Original Message-----
> From: Will Walters [mailto:will at walters-consulting.com] 
> Sent: Monday, May 08, 2006 2:03 PM
> To: sandylemberg at juno.com; CLAIRERYDER at cs.com
> Subject: RE: [Pvgreens-discussion] Re: [GPOC] Fw: green party and 
> cjpe
> 
> It's a "501c3", not a "502c3".  Section 501(c)(3) is shorthand for 
> the
> federal law (IRS code) defining non-profit organizations to which 
> donations
> are tax deductible.  Bottom line is, the express purpose of a 
> political
> party, as defined in section 527, is fundamentally incompatible with 
> the
> allowed purposes of a 501c3 organization.  If a
> 501c3 does anything with a political party, they could lose their 
> tax exempt
> status.
> 
> 
> Here's the applicable actual law from Title 26, the Internal Revenue 
> Code
> (see www.law.cornell.edu/uscode):
> 
> Section 501 - Exemption from tax on corporations, certain trusts, 
> etc.
> (a)  Exemption from taxation
> An organization described in subsection (c) or (d) or section 401 
> (a) shall
> be exempt from taxation under this subtitle unless such exemption is 
> denied
> under section 502 or 503.
> ...
> (c)  List of exempt organizations
> The following organizations are referred to in subsection (a):
> ...
> (3) Corporations, and any community chest, fund, or foundation, 
> organized
> and operated exclusively for religious, charitable, scientific, 
> testing for
> public safety, literary, or educational purposes, or to foster 
> national or
> international amateur sports competition (but only if no part of its
> activities involve the provision of athletic facilities or 
> equipment), or
> for the prevention of cruelty to children or animals, no part of the 
> net
> earnings of which inures to the benefit of any private shareholder 
> or
> individual, no substantial part of the activities of which is 
> carrying on
> propaganda, or otherwise attempting, to influence legislation 
> (except as
> otherwise provided in subsection (h)), and which does not 
> participate in, or
> intervene in (including the publishing or distributing of 
> statements), any
> political campaign on behalf of (or in opposition to) any candidate 
> for
> public office.
> ...
> Section 527 - Political organizations
> (a)  General rule
> A political organization shall be subject to taxation under this 
> subtitle
> only to the extent provided in this section. A political 
> organization shall
> be considered an organization exempt from income taxes for the 
> purpose of
> any law which refers to organizations exempt from income taxes.
> ...
> (e)  Other definitions
> For purposes of this section-
> (1) Political organization
> The term "political organization" means a party, committee, 
> association,
> fund, or other organization (whether or not incorporated) organized 
> and
> operated primarily for the purpose of directly or indirectly 
> accepting
> contributions or making expenditures, or both, for an exempt 
> function.
> (2) Exempt function
> The term "exempt function" means the function of influencing or 
> attempting
> to influence the selection, nomination, election, or appointment of 
> any
> individual to any Federal, State, or local public office or office 
> in a
> political organization, or the election of Presidential or 
> Vice-Presidential
> electors, whether or not such individual or electors are selected,
> nominated, elected, or appointed.
> Such term includes the making of expenditures relating to an office
> described in the preceding sentence which, if incurred by the 
> individual,
> would be allowable as a deduction under section 162 (a).
> 
> 
> -----Original Message-----
> From: pvgreens-discussion-bounces at pvgreens.org
> [mailto:pvgreens-discussion-bounces at pvgreens.org]On Behalf Of
> sandylemberg at juno.com
> Sent: Monday, May 08, 2006 12:13 PM
> To: CLAIRERYDER at cs.com
> Cc: grns-gpoc at greens.org; pvgreens-discussion at pvgreens.org
> Subject: [Pvgreens-discussion] Re: [GPOC] Fw: green party and cjpe
> 
> 
> Thanks. Can you explain this? I don't know anything about 502c3's.
> 
> Are you from the FC area?
> 
> Sandy
> 
> On Mon, 8 May 2006 12:08:30 -0600 "Claire Ryder" 
> <claireryder at cs.com>
> writes:
> >  This probably applies mostly, if not solely, to 502c3's which I 
> know 
> > Cheryl's group happens to be.
> >
> > -----Original Message-----
> > From: grns-gpoc-bounces at greens.org
> > [mailto:grns-gpoc-bounces at greens.org] On Behalf Of 
> > sandylemberg at juno.com
> > Sent: Monday, May 08, 2006 12:00 PM
> > To: pvgreens-discussion at pvgreens.org; grns-gpoc at greens.org
> > Subject: [GPOC] Fw: green party and cjpe
> >
> > We have a serious problem in that other groups don't want to work 
> with 
> > us on the basis of our being a political party.
> >
> > Sandy
> >
> > --------- Forwarded message ----------
> > From: Cheryl Distaso <distaso at frii.com>
> > To: <sandylemberg at juno.com>
> > Date: Mon, 08 May 2006 10:42:21 -0600
> > Subject: green party and cjpe
> > Message-ID: <C084D10C.DD50%distaso at frii.com>
> >
> > Hey Sandy-
> > I just spoke to Alliance for Justice, and they recommended that we 
> do 
> > not organize and event or otherwise work on an issue with the 
> Green 
> > Party. It seemed that I was told otherwise a while back, but I 
> can't 
> > remember the details, so I guess we'll just have to go with the 
> > current information.
> > Sorry. This also applies to getting the word out over the big 
> list.
> > Peace,
> > Cheryl
> >
> >
> >
> > _______________________________________________
> > grns-gpoc mailing list
> > grns-gpoc at greens.org
> > http://forum.greens.org/mailman/listinfo/grns-gpoc
> >
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> > grns-gpoc at greens.org
> > http://forum.greens.org/mailman/listinfo/grns-gpoc
> >
> 
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> 
> 