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Archiver > APG > 2009-04 > 1240598656


From: "Dee Dee King,Certified Genealogist" <>
Subject: Re: [APG] Recognition
Date: Fri, 24 Apr 2009 11:44:16 -0700 (PDT)
In-Reply-To: <12340259.3478341240597829035.JavaMail.root@mbs7.homesteadmail.com>


Oops. Cut and past error.

"The Statute, Regulations, and Analytical Framework of IRC 501(c)(6),
Continued
Basic To meet the requirements of IRC 501(c)(6) and Reg. 1.501(c)(6)-1, an organization must possess the following characteristics:
of an IRC 501(c)(6) 1. It must be an association of persons having some common business Organization interest and its purpose must be to promote this common business interest;
2.
It must be a membership organization and have a meaningful extent of membership support;
3.
It must not be organized for profit;
4.
No part of its net earnings may inure to the benefit of any private shareholder or individual;
5.
Its activities must be directed to the improvement of business conditions of one or more lines of business (discussed under “The ‘Line of Business’ Requirement,” page 21) as distinguished from the performance of particular services for individual persons;
6.
Its primary activity does not consist of performing particular services for individual persons; and
7.
Its purpose must not be to engage in a regular business of a kind ordinarily carried on for profit, even if the business is operated on a cooperative basis or produces only sufficient income to be self-sustaining."


source: http://www.irs.gov/pub/irs-tege/eotopick03.pdf

D



--
Dee Dee King, Certified Genealogist (sm), Certificate 903
www.ForensicGenealogyServices.com
PO Box 1085
Manvel TX 77578

Forensic Genealogy Services is the Service Mark of Forensic Genealogy Services, LLC. Certified Genealogist (CG) is a service mark (sm) of the board for Certification of Genealogists® conferred to associates who consistently meet ethical and competency standards in accord with peer-reviewed evaluations every five years.



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