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501(c)3

JTM

"Just in case"
Premium Member
Can someone explain why lodges don't incorporate and become 501(c)3?
 

JTM

"Just in case"
Premium Member
wait... 143 and 1410 are? or grand lodge is? because we are definitely not tax free at 1300...
 

rhitland

Founding Member
Premium Member
ummm I think it is a 501(c)3-10 which is a little diffrent but pretty much the same. (the amount we can write off on our donation is only 30%) All lodges have an EIN and 501(c)3-10 status and this can be obtained through GL if I am not mistaken. Granted I have been told this and have never looked into tax code to verify so I hope I am not talking out my ear. lol I do know if you get you EIN 5013c-10 form you can show retailers and not pay sales tax, saved our lodge 300-400$ ayear when we where in the habit. Gotta the EIN this year also to fill the 990 form.
 

JTM

"Just in case"
Premium Member
i don't think my lodge uses that.. i'll have to see. i guess the good ole secretary/treasurer would be the best to contact about this one.
 

Wingnut

Premium Member
to qualify for the 501c3 you would have to be a library or museum. There is another that a lodge can qualify for but I cant recall the number... and I slept at home last night, not the Holiday Inn Express
 

JTM

"Just in case"
Premium Member
Sul Ross Lodge rents our space in the Brazos Valley Masonic Library and Museum, which is 501(C)3.

i started a charity in College Station while I was in college (The Optimists), and it was a chapter of Optimist International. at the time, it was necessary for us to incorporate and get our own 501c3, which we did... we didn't have a library, museum, or even an official meeting place.
 

Wingnut

Premium Member
Here is what the IRS says...
Exempt Purposes - Internal Revenue Code Section 501(c)(3)


The exempt purposes set forth in section 501(c)(3) are charitable, religious, educational, scientific, literary, testing for public safety, fostering national or international amateur sports competition, and preventing cruelty to children or animals. The term charitable is used in its generally accepted legal sense and includes relief of the poor, the distressed, or the underprivileged; advancement of religion; advancement of education or science; erecting or maintaining public buildings, monuments, or works; lessening the burdens of government; lessening neighborhood tensions; eliminating prejudice and discrimination; defending human and civil rights secured by law; and combating community deterioration and juvenile delinquency.

I believe we fit in better under
Fraternal Societies


To be exempt under Internal Revenue Code (IRC) section 501(c)(8), a fraternal beneficiary society, order, or association must meet the following requirements:

1. It must have a fraternal purpose. An organization has a fraternal purpose if membership is based on a common tie or the pursuit of a common object. The organization must also have a substantial program of fraternal activities.
2. It must operate under the lodge system or for the exclusive benefit of the members of a fraternal organization itself operating under the lodge system. Operating under the lodge system requires, at a minimum, two active entities: (i) a parent organization; and (ii) a subordinate (called a lodge, branch, or the like) chartered by the parent and largely self-governing.
3. It must provide for the payment of life, sick, accident, or other benefits to the members of such society, order, or association or their dependents.
4. An organization that provides benefits to some, but not all, of its members may qualify for exemption so long as most of the members are eligible for benefits, and criteria for excluding certain members are reasonable.

To be exempt under IRC 501(c)(10), a domestic fraternal society, order, or association must meet the following requirements:

1. It must have a fraternal purpose. An organization has a fraternal purpose if membership is based on a common tie or the pursuit of a common object. The organization must also have a substantial program of fraternal activities.
2. It must operate under the lodge system. Operating under the lodge system requires, at a minimum, two active entities: (i) a parent organization; and (ii) a subordinate organization (called a lodge, branch, or the like) chartered by the parent and largely self-governing.
3. It must not provide for the payment of life, sick, accident, or other benefits to its members. The organization may arrange with insurance companies to provide optional insurance to its members without jeopardizing its exempt status.
4. It must devote its net earnings exclusively to religious, charitable, scientific, literary, educational, and fraternal purposes.
5. It must be a domestic organization, that is, it must be organized in the United States.

To be exempt, a fraternal organization should apply for exemption.
 

JTM

"Just in case"
Premium Member
seems like 501c8 or 10... preferably 8 because they get better benefits. if anything, we could qualify as an educational, scientific, and literary group and go for 501c3.

either way, if the previous brother is correct, and we are already 501c10, then i need to get on it and get our lodge to start using those benefits.
 

owls84

Moderator
Premium Member
The Grand Treasurer would be the best one to contact on this. I know they briefly touched on this topic at the Lodge Administration Forum and he said that if you need a EIN then you can contact him and he would help. Brother Rhit do you recall this as well?
 

rhitland

Founding Member
Premium Member
yeah you had to have it for the 990 form we all have to file with the IRS this year, I think today was the deadline to have it to GL if I am not mistaken.
 
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