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“НАШЕ ЖИТТЯ”, ЛИПЕНЬ-СЕРПЕНЬ 2017 WWW.UNWLA.ORG 13 SAFEGUARDING THE UNWLA’S TAX-EXEMPT STATUS: What Every Member Must Know Part I of presentation compiled by the UNWLA Parliamentarian, retired U.S. Administrative Law Judge Oksana Xenos, which was delivered on May 28, 2017, by Vera Andrushkiw (President of Detroit Regional Council) at the UNWLA XXXI Convention at Tampa, Florida. The opinions expressed in this article are the author’s own and do not reflect the views of the Internal Revenue Service, the Social Security Administration, or the United States government. First, I will discuss some general principles and practices relating to safeguarding our tax-exempt status. Then I’ll ad- dress international activities, the difference between lobby- ing and advocacy, state registration requirements for charity solicitations, some issues relating to restricted funds, and sharing email lists. All organizations in the civil society of the U.S. can be divided into 3 sectors: governmental, for-profit, and non- profit. Nonprofit organizations, otherwise known as NGOs or non-governmental organizations, can be either tax- exempt or not. Of those that are tax-exempt, a large portion comprises social welfare organizations. Some of these social welfare organizations are eligible to receive tax-deductible gifts. The most privileged of these are tax-exempt charitable organizations, of which the UNWLA is one. Oksana Xenos The Ukrainian National Women’s League of America is a public charity, which means that we are an organization that is exempt from federal income taxation. As such, donations to us are fully deductible for federal income tax purposes. Our tax exemption is recognized under section 501(c)(3) of the Internal Revenue Code (IRC), which is the most advantageous form of tax exemption. It means that our organiza- tion is dedicated to one or more federally recognized charitable purposes, specifically listed in the IRC. These statutorily recognized purposes are education, religion, health, and welfare. In return for tax-exempt status, we, like all other public charities, must abide by the federal laws and regulations governing such organizations. That means, among other things, that we must operate strictly in accordance with the exempt purposes that are specified in our bylaws. There are six of these: a) Preserve national identity and cultural heritage by means of studies and research of Ukrainian history, literature, arts, and traditions; b) Initiate efforts, the goals of which are to inform the American people about Ukrainian culture and to encourage them to become acquainted with Ukrainian literature, arts, social, and national ideals and aspirations; c) Provide financial assistance to Ukrainians within and outside the United States, specifically in educational studies and research in Ukrainian history and culture; d) Initiate and uphold ties with other Ukrainian, as well as American and international organiza- tions, for educational and charitable purposes, especially with women’s organizations; e) Support the Ukrainian Museum in New York City; and f) Participate in the Ukrainian, American, and international women’s movements. 1 We accomplish these essential purposes primarily by soliciting and accepting donations to the funds that we established. Among these are the Scholarship Sponsorship Program, the Social Welfare Program, the Ukrainian Museum, and the OUR LIFE Press Fund. Our expenditures and distributions of money are likewise subject to the six tax-exempt purposes enumerated in our bylaws, which means that the money we pay out must support the funds that we cre- ated. Stated another way, we may not solicit money, nor pay out money, for purposes that are not specifi-
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