[AGA-mcm] IRS mini update

["S. Hieber" <shieber@yahoo.com>]

There's was as small technical glitch about which the IRS
contact called me. We're taking care of that. 

But in the course of the conversation I explained our
original filing under 501(c)3 and the IRS suggestion that
we file under 501(c)7. So she explained, very briefly, the
reason for suggesting consideration under 501(c)4 instead
of 501(c)7. She said that we probably would not qualify
under 501(c)7 because that type of recognition requires a
restriction of activities to membership. She pointed out
that, even if we did qualify under "7," it would be
revocable at any time in the future if the AGA failed to
meet the restriction. "You don't want it to be revocable,
do you?"

Under "4," the AGA would not face the restriction since
organizations under "4" have activities open to, or for the
benefit of the general community.

I don't know any more about how that cashes out in any
other terms. For example, I don't know, nor did it seem
like a good time to quiz her -- the tone sounded good so I
didn't want to bring up issues she seemed already to be
comfortable about. So I didn't ask whether the AGA will be
"excused" for not filing in prior years if the IRS does
reconize the AGA under "4."  I didn't ask if it we should
refer to "memberships" as subscriptions offered to the
general public. 

But I thought I'd share what I heard.

Happy Birthday, Isaak,

sh
sh
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