685 lines
27 KiB
Markdown
Executable File
685 lines
27 KiB
Markdown
Executable File
Below is the proposed draft of the HacDC IRS [Form
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1023](http://ftp.irs.gov/charities/article/0,,id=130101,00.html). This
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is the form we need to fill out to become a 501(c)(3) status.
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This wiki article will document proposed answers to the form, following
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on a Part and Line Item basis. You can follow along using [the complete
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1023 form](http://www.irs.gov/pub/irs-pdf/f1023.pdf), or check out the
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[1023 form instructions](http://www.irs.gov/pub/irs-pdf/i1023.pdf).
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## Issues of note
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- We should complete our Bylaws amendments before submitting this
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application. (See Part II, Line 5)
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- We should make sure all our DC filings are complete and correct (i.e.
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registered agent, registered office) before submitting.
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- We should prepare an Annual Report, as per our bylaws, describing the
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activities of HacDC and giving our financial picture from our Tax Year
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ended December 31, 2008. (See [Part
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IV](Form_1023_Draft#Part_IV:_Narrative_Description_of_Your_Activities "wikilink"))
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- Even though we have no paid staff or contractors, it may be a good
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idea to adopt compensation policies as described (See [Part
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V](Form_1023_Draft#Part_V_:_Compensation_and_Other_Financial_Arrangements_With_Your_Officers.2C_Directors.2C_Trustees.2C_Employees.2C_and_Independent_Contractors "wikilink"))
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- We should determine whether or not we will retain rights to
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intellectual property or other discoveries. (See Part VIII, Question
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10)
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- We should determine whether or not HacDC will make grants or
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distributions. (See Part VIII, Question 13)
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## Sections to note
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The "difficult" sections will be noted here. These are the ones that
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require real thought as opposed to simple plugging away of information
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- [Part
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IV](Form_1023_Draft#Part_IV:_Narrative_Description_of_Your_Activities "wikilink")
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## Part I : Identification of Applicant
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1. Full name of organization (exactly as it appears in your organizing
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document): **HacDC**
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2. c/o Name (if applicable): (Not Applicable)
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3. Mailing address: **1525 Newton St NW, Washington DC 20010** *Note,
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there is no room or suite for HacDC*
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4. Employer Identification Number (EIN): **(tc should have this
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number)**
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5. Month the annual accounting period ends: **12** *We follow a
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calendar accounting year*
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6. Primary contact: *Contact information for Elliot or Tim, whoever
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wants to be the primary.*
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7. Are you represented...: **No** *This line is if attorneys or CPAs
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are filling the application and we want the IRS to communicate with
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them directly.*
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8. Was a person who is not one of your officers...: **No** *Presumably,
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nobody is getting paid to help us fill out this application*
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9. Organization???s website, e-mail: **<http://hacdc.org>
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info@hacdc.org**
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10. Certain organizations are not required to file: **No** *We will be
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required to fill out an 990*
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11. Date incorporated if a corporation...: **03/25/08** *Wow, we missed
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our anniversary party. This was the date we were officially
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incorporated in the District of Columbia. You can see our
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registration information
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[here](http://mblr.dc.gov/corp/lookup/status.asp?id=53073)*
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12. Were you formed under the laws of a foreign country?: **No**
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## Part II : Organizational Structure
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We are a Not for Profit corporation organized in the District of
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Columbia, organized specifically to become a 501(c)(3).
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1. Are you a corporation?: **Yes** *Tim should have our original
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articles of incorporation*
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2. Are you a limited liability company: **No**
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3. Are you an unincorporated association?: **No**
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4. Are you a trust?: **No**
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5. Have you adopted bylaws?: **Yes** *Note: We should complete all
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proposed bylaws amendments before submitting this application.*
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## Part III : Required Provisions in Your Organizing Document
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We have all the required language in our [Articles of
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Incorporation](Articles_of_Incorporation "wikilink")
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1. Section 501(c)(3) requires that your organizing document state your
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exempt purpose(s)...: **Yes [Third
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Article](Articles_of_Incorporation#4Third_Article "wikilink")**
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2. Section 501(c)(3) requires that upon dissolution of your
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organization, your remaining assets...: **Yes [Sixth
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Article](Articles_of_Incorporation##Sixth_Article_:_Management.2C_Affairs_and_Activities_and_Provision_for_Dissolution "wikilink")**
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## Part IV: Narrative Description of Your Activities
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This is the part of the application that will require the most
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discussion among our members. We may choose to attach our Annual Report,
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which we should prepare before submitting the application. In addition
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to a narrative of projects we're working on and the general nature of
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the space, what we're doing and what we plan to do, the Annual Report
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should be professional looking and serve as an attractive promotional
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device for HacDC. [Here's a good
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example](http://www.carnegie.org/pdf/CCNY-AR08-18.pdf) of an Annual
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Report from the Carnegie Foundation
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### Instructions from the application
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Using an attachment, describe your **past, present, and planned
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activities in a narrative**. If you believe that you have already
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provided some of this information in response to other parts of this
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application, you may summarize that information here and refer to the
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specific parts of the application for supporting details. You may also
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attach representative copies of newsletters, brochures, or similar
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documents for supporting details to this narrative. **Remember that if
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this application is approved, it will be open for public inspection.**
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Therefore, your narrative description of activities should be thorough
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and accurate. Refer to the instructions for information that must be
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included in your description.
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### Instructions from the form instructions
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For each past, present, or planned activity, include information that
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answers the following questions:
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- What is the activity?
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- Who conducts the activity?
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- When is the activity conducted?
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- Where is the activity conducted?
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- How does the activity further your exempt purposes?
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- What percentage of your total time is dedicated to the activity?
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- How is the activity funded?
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- List any alternate names under which you operate
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If you have a website, you may attach a paper copy of to support your
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narrative description of activities
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### Sample Activity: Microcontroller Mondays
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Note: This is by no means complete, this is just to give an example of a
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good description of the activity. The same information may be presented
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in a less structured/more narrative form, as long as the questions are
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answered.
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- Microcontroller Mondays is a weekly gathering of those interested in
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the pursuit of microcontroller-driven devices, their designa nd
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theory. The event is open to the public, designed for all skill levels
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and serves as one of the organization's primary "entry points" for
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involvement.
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- The activity is conducted by volunteer members of HacDC
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- The activity is conducted most Monday nights
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- The activity is conducted at HacDC's laboratory space
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- The activity furthers the following exempt purposes
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- Charitable: The activity is free and open to the public. HacDC's
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equipment, meeting space and some consumables are made available to
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all participants. Other non-profit organizations and those pursuing
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charitable activities use the weekly meetup to learn more about
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microcontrollers and other electronic technology as well as network
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with those who have expertise and are willing to apply that
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expertise to relevant charitable work.
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- Educational: The activity's primary aim is information exchange and
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mentorship on the science of microcontroller design and theory.
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Experts and those well-versed in the technology share information
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with each other and mentor those with little to no experience with
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the technology. Often, a potential hobbyist will bring a project
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they cannot complete to the event to seek advice and mentorship in
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completing the project and learning techniques and theory to
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complete more advanced projects or design new ones.
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- Scientific: The activity's secondary aim is to engage with
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microcontroller and related technology, discover new applications of
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the technology and test the limits and potentials of existing
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technology and theory in the field.
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- Approximately 15% of our total volunteer and member hours are
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dedicated to this activity
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- The meeting space and utilities for the space are funded by members,
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the equipment is primarily donated or paid through membership dues and
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donations. Those participating in mentorship and research activities
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do so as volunteers.
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## Part V : Compensation and Other Financial Arrangements With Your Officers, Directors, Trustees, Employees, and Independent Contractors
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HacDC has no paid staff, officers, volunteers, etc. As such, this clause
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should present no issue to us, though we may want to adopt policies
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stating under what circumstances someone would be compensated (i.e. a
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teacher of a class, speaker, etc.)
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This clause was expanded in the most recent revision of the application
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to ferret out organizations formed primarily for the enrichment of the
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participants. It's common for hobbyists in the field to form their own
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non-profit to fund their presumably exempt activities as a primary
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career.
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**However, the officers will have to attach a list "showing their name,
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qualifications, average hours worked, and duties."**
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Note: The officer titles are most likely going to change pending a
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Bylaws revision.
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1a.
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Elliot Williams / Coordinator in Chief / 1525 Newton St NW, Washington
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DC, 20010 / -\$0-
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(Other officers, etc.)
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1b. **None**
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1c. **None**
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2a. Are any of your officers, directors, or trustees related to each
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other through family or business relationships? If ???Yes,??? identify
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the individuals and explain the relationship. **No**
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2b. Do you have a business relationship with any of your officers,
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directors, or trustees other than through their position as an officer,
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director, or trustee? If ???Yes,??? identify the individuals and
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describe the business relationship with each of your officers,
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directors, or trustees. **No**
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2c. Are any of your officers, directors, or trustees related to your
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highest compensated employees or highest compensated independent
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contractors listed on lines 1b or 1c through family or business
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relationships? If ???Yes,??? identify the individuals and explain the
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relationship. **No**
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3a. For each of your officers, directors, trustees, highest compensated
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employees, and highest compensated independent contractors listed on
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lines 1a, 1b, or 1c, attach a list showing their name, qualifications,
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average hours worked, and duties. **Attached list of qualifications,
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etc.** *This is where the officers will have to list their duties,
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qualifications, etc.*
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3b. Do any of your officers, directors, trustees, highest compensated
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employees, and highest compensated independent contractors listed on
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lines 1a, 1b, or 1c receive compensation from any other organizations,
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whether tax exempt or taxable, that are related to you through common
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control? **No** *This assumes that none of the officers work or have
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business or other outside interests with the same entities.*
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4\. In establishing the compensation for your officers, directors,
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trustees, highest compensated employees, and highest compensated
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independent contractors listed on lines 1a, 1b, and 1c, the following
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practices are recommended, although they are not required to obtain
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exemption. Answer ???Yes??? to all the practices you use. *If HacDC
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decides to not compensate officers, directors, etc. or does not envision
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hiring employees in the forseeable future, we should answer that we
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don't need such policies as no compensation will be set or granted. If
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we believe we will hire employees or compensate officers, etc. we should
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consult with an attorney to draft these policies.*
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## Part VI: Your Members and Other Individuals and Organizations That Receive Benefits From You
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This is a very sticky part of the application. What HacDC does and how
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it relates to other organizations will need to be documented in
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narrative form in this part of the application.
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What we've done and what we plan to do should be noted in this section
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and what avenues we choose to open or close for ourselves will need to
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be decided before we can fill this out. We should distinguish between
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ongoing activities (past/present) and what we plan to do ("planned
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activities"). We should structure our responses in terms of "programs",
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even though in practice, we don't make specific programmatic
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distinctions as such.
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The IRS basically wants to make sure that the exempt services and
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related "benefits" we provide here are not for any particular group of
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individuals or are otherwise self-serving. HacDC is basically in the
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clear on this, but it is important to clearly document this as such.
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1a. In carrying out your exempt purposes, do you provide goods,
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services, or funds to individuals? **Yes. Our core program is providing
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a space for the creative exploration of technology. Members and other
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individuals use the space and incidental services provided. Our
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educational program, through more formalized classes, provide
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individuals with introductory knowledge in electronics, open source
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software and other technical pursuits. We also plan on providing
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services to the community, such as public wireless internet access.
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Informally, we serve as a hub for donated equipment which individuals
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may avail themselves of for their own benefit. However, we do not as a
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rule provide individualized goods or services to individuals. While we
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anticipate funding specific projects or pursuits, we do not provide
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funds to individuals.**
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1b. In carrying out your exempt purposes, do you provide goods,
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services, or funds to organizations? **Yes. We currently provide a forum
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for other organizations to have meetings or host workshops. We are also
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working with our landlord to provide internet access to other
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organizations that rent space in our building.**
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2\. Do any of your programs limit the provision of goods, services, or
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funds to a specific individual or group of specific individuals? **No**
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*Note, we should draft some kind of non-discrimination policy along
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these lines.*
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3\. Do any individuals who receive goods, services, or funds through
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your programs have a family or business relationship with any officer,
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director, trustee, or with any of your highest compensated employees or
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highest compensated independent contractors listed in Part V, lines 1a,
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1b, and 1c? **No**
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## Part VII: Your History
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These are relatively simple and straightforward.
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1\. Are you a successor to another organization? **No** *HacDC did not
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take on another organization's assets or mission, it was formed entirely
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independently.*
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2\. Are you submitting this application more than 27 months after the
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end of the month in which you were legally formed? **NO** *As long as we
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complete this application by May of 2010, we're OK.*
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## Part VIII: Your Specific Activities
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These are relatively straightforward questions that shouldn't pose too
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much difficulty. In answering specifically, we should attempt to keep
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our options open while bearing in mind that HacDC should not contact
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with outside organizations to accomplish any fund raising or other
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program goals, nor should it serve other groups as such.
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One potential issue is raised regarding intellectual property in
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Question 10.
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1\. Do you support or oppose candidates in political campaigns in any
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way? **No** *501(c)(3)s are not allowed to specifically advocate or
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influence legislators or pending legislation, while they may, in a
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general way, provide information about political issues. Short of
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retaining counsel to guide such activities, it's best if HacDC itself
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remains politically neutral as an organization.*
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2a. Do you attempt to influence legislation? **No**
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2b. (N/A)
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3a. Do you or will you operate bingo or gaming activities? **No** *We'd
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have to get really desperate to resort to Bingo, but it is a legitimate
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question for churches, native american groups, etc.*
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3b./3c. (N/A)
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4a. Do you or will you undertake fundraising? **Yes. Email
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solicitations, Personal Solicitations, Foundation Grant Solicitations,
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Accept Donations on Your Website, Receive Donations from Another
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Organization???s Website, Government Grant Solicitations**
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Attach a description of each fundraising program:
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**\* General Fundraising: We have pursued general fundraising to support
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the efforts of HacDC. Such fundraising has taken place through our
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website, at events in our space, external events we participate in and
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through various channels by our members' individual initiative.**
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**\* Equipment Donations: Most of HacDC's equipment is donated and we
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plan on pursuing other equipment donations**
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**\* Specific Fundraising: Members have expressed interested and plan on
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targeting fundraising efforts towards the acquisition of larger pieces
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of equipment or capital intensive projects.**
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4b. Do you or will you have written or oral contracts with any
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individuals or organizations to raise funds for you? **No**
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4c. Do you or will you engage in fundraising activities for other
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organizations? **No**
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4d. List all states and local jurisdictions in which you conduct
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fundraising.
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**\* Washington, District of Columbia: Fundraising for HacDC conducted
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by HacDC**
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**\* Maryland: Fundraising for HacDC conducted by HacDC**
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**\* Virginia: Fundraising for HacDC conducted by HacDC**
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**\* Ohio: Fundraising for HacDC conducted by HacDC**
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**\* Globally, Via the Internet: Fundraising for HacDC conducted by
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HacDC**
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4e. Do you or will you maintain separate accounts for any contributor
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under which the contributor has the right to advise on the use or
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distribution of funds? **No** ''HacDC should not maintain what are
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called "Donor Advised Funds". While people may donate to a specific
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cause, i.e. a "Laser Cutter Fund" or other restricted fund, the IRS is
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asking about funds where donors have the right to specify where funds go
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after the donation is made.
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5\. Are you affiliated with a governmental unit? **No** *HacDC was not
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created or controlled by a government agency.*
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6\. Do you or will you engage in economic development? **No** *This is
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specifically asking if HacDC will take part in activities like a
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Business Improvement District, entities which are somewhat complicated
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and well outside the scope of what HacDC does.*
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7a. Do or will persons other than your employees or volunteers develop
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your facilities? **No** *This is asking about the development of real
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property. HacDC does not own real property, nor does it have any
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concrete plans to do so at this time.*
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7b. Do or will persons other than your employees or volunteers manage
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your activities or facilities? **No**
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7c. *We should not have any relationships which need to be documented in
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this section*
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8\. Do you or will you enter into joint ventures, including partnerships
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or limited liability companies treated as partnerships, in which you
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share profits and losses with partners other than section 501(c)(3)
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organizations? **No** *While obtaining something like the laser cutter
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might be advisable under this scenario, it's advisable to avoid such
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relationships. If this status changes, we merely need to inform the IRS
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as such as part of our regular 990 filing process.*
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9a. Are you applying for exemption as a childcare organization under
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section 501(k)? **No** *We're not in any way qualified to nor would we
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gain much by applying under this section*
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10\. Do you or will you publish, own, or have rights in music,
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literature, tapes, artworks, choreography, scientific discoveries, or
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other intellectual property? **No** *HacDC should not be in the business
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of owning intellectual property or managing property rights, especially
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as the space we operate in is one of open source style collaboration. We
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should also eschew this so our members and others are free to pursue
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their own discoveries within our space and determine, on an individual
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basis, how those discoveries are licensed.*
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11\. Do you or will you accept contributions of: real property;
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conservation easements; closely held securities; intellectual property
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such as patents, trademarks, and copyrights; works of music or art;
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licenses; royalties; automobiles, boats, planes, or other vehicles; or
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collectibles of any type? **Yes**. *We should explain here that we would
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accept certain pieces of equipment or real property that have a specific
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application to our exempt purposes, i.e. a building for our activities,
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a vehicle for equipment moving, etc. The IRS is trying to determine
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whether or not we'll be engaging in vehicle donation programs or the
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like where such items are donated, then turned around and sold for cash
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by the organization.*
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12\. Do you or will you operate in a foreign country or countries?
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**No** *As an organization, HacDC itself should not operate in foreign
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countries, though it may support other relief efforts.*
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13a. Do you or will you make grants, loans, or other distributions to
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organization(s)? **No** *This is a potentially sticky issue. It's
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probably best for HacDC to stay out of the grant making business, at
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least for now, until HacDC can properly craft a role or mission for
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doing so. For now, it's best that HacDC projects remain in house.*
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14a. Do you or will you make grants, loans, or other distributions to
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foreign organizations? **No** *Post 9/11, this is an incredibly thorny
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issue which HacDC should avoid at all costs.*
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15\. Do you have a close connection with any organizations? **No**.
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''HacDC's officers and members are not, as a whole, closely connected to
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another organization. The closest connection we might have is to our
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landlord, St. Stephen's, but they do not exercise control over HacDC as
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an organization nor does HacDC exercise control over it."
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16\. Are you applying for exemption as a cooperative hospital service
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organization under section. **No**
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17\. Are you applying for exemption as a cooperative service
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organization of operating educational organizations under section
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501(f)? **No**
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18\. Are you applying for exemption as a charitable risk pool under
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section 501(n)? **No**
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19\. Do you or will you operate a school? **No** *While we offer
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classes, we do not have formal instruction, a regular faculty, or a
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regularly enrolled body of pupils.*
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20\. Is your main function to provide hospital or medical care? If
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???Yes,??? complete Schedule C. **No**
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21\. Do you or will you provide low-income housing or housing for the
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elderly or handicapped? **No**
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22\. Do you or will you provide scholarships, fellowships, educational
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loans, or other educational grants to individuals, including grants for
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travel, study, or other similar purposes? **No**
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## Part IX : Financial Data
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This information is fairly straightforward. Using the UCOA, the
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applicable statements for the financial year ended December 31, 2008 and
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the tax year to this point should be easily prepared when the
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application is ready.
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The balance sheet is for the tax year ended December 31. This will have
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substantially changed as of the time of filing, and the statement at the
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time of filing.
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## Part X: Public Charity Status
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HacDC is a Public Charity by virtue of the fact that it receives "broad
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public support" from many different sources in the public. A Private
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Foundation is one that is primarily funded by a few individuals, trusts,
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corporations, etc. The questions below are designed to clarify HacDC's
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status as a Public Charity.
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1\. Are you a private foundation? **No**
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...
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5\. If you answered ???No??? to line 1a, indicate the type of public
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charity status you are requesting by checking one of the choices below.
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You may check only one box. **Box 5h most closely applies to HacDC**
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**5h. 509(a)(2)???an organization that normally receives not more than
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one-third of its financial support from gross investment income and
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receives more than one-third of its financial support from
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contributions, membership fees, and gross receipts from activities
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related to its exempt functions (subject to certain exceptions).**
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*HacDC qualifies more under 509(a)(2) rather than 509(a)(1), as more
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than 1/3rd of its income comes from "(i) gifts, grants, contributions,
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or membership fees, and (ii) gross receipts from ... sales of
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merchandise, performance of services, or furnishing of facilities, in an
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activity which is not an unrelated trade or business ..." and does not
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receive more than 1/3rd of is income from investments or unrelated
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business income.*
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6\. If you checked box g, h, or i in question 5 above, you must request
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either an advance or a definitive ruling by selecting one of the boxes
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below. Refer to the instructions to determine which type of ruling you
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are eligible to receive. **Box under 6b should be checked**
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Request for Definitive Ruling: Check this box if you have completed one
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tax year of at least 8 full months and you are requesting a definitive
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ruling. To confirm your public support status, answer line 6b(i) if you
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checked box g in line 5 above. *Answer line 6b(ii) if you checked box h
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in line 5 above*. If you checked box i in line 5 above, answer both
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lines 6b(i) and (ii).
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6.b(ii)
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For each year amounts are included on lines 1, 2, and 9 of Part IX-A.
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Statement of Revenues and Expenses, attach a list showing the name of
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and amount received from each disqualified person. **None** *Aside from
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the officers, HacDC has no disqualified persons as long as no person has
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contributed more than \$5,000. A legal argument can be made the officers
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are not technically disqualified persons.*
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For each year amounts are included on line 9 of Part IX-A. Statement of
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Revenues and Expenses, attach a list showing the name of and amount
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received from each payer, other than a disqualified person, whose
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payments were more than the larger of (1) 1% of line 10, Part IX-A.
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|
Statement of Revenues and Expenses, or (2) \$5,000. If the answer is
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???None,??? check this box. **None** *I don't believe there is anyone
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who contributed more than \$5,000 to HacDC in aggregate*
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7\. Did you receive any unusual grants during any of the years shown on
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Part IX-A. Statement of Revenues and Expenses? If ???Yes,??? attach a
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list including the name of the contributor, the date and amount of the
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grant, a brief description of the grant, and explain why it is unusual.
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**No.** *This would be if HacDC received a windfall grant that would
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wreck the 1/3rd formula.*
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## Part XI: User Fee Information
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Unfortunately, HacDC does not qualify for the reduced user fee. The
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application will cost \$750.
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