1. Obtaining Non-Profit Status
How do all Divisions/Clubs become 501(c)3 compliant

2. Background Why should every Division/Club be a Non-Profit?
Legal Structure
Liability
Corporate Tax Exemption
Charitable Contribution
Strategic Plan
All Divisions/Clubs obtain 501(c)3 status
Approx 25% compliance

3. Process What is the process to become a 501(c)3 Entity?
Incorporate as a non-profit entity in your state
Domestic Non-Profit or Public Benefit Corporation
Purpose – Promotion of Irish Culture Through Sports
Articles of Incorporation
Certificate of Incorporation
Standard Provisions
Bylaws
Filing Fee

4. Process What is the process to become a 501(c)3 Entity?
Apply to IRS for Employer Identification Number
Can be done online
Need Social Security Number
No Filing Fee

5. Process What is the process to become a 501(c)3 Entity?
Apply to IRS for 501(c)3 status
Small Non-Profit – Revenue < $50,000
Form 1023EZ – Online
Large Non-Profit – Revenue > $50,000
Form 1023 – Paper Format
Filing Fee $400 - $850
Language used in application is critical
Timeline to receive approval is several months

6. IRS Group Ruling
American Gaelic Games applies to IRS for Group Exemption Ruling
All Divisions/Clubs who are part of the Group will obtain Tax-Exempt Status as a 501(c)3 Entity
No requirement for Divisions/Clubs to submit Form 1023 Application to obtain 501(c)3 status

7. Requirements How does a Division/Club become part of the Group?
Incorporate as a Non-Profit Entity in your State
Obtain Employer Identification Number
Enter into Annual Division/Club Affiliation Agreement
Compliance with Non-Profit Terms and Conditions
Annual Filing of Form 990 Tax Return
Administration Fee of $100

8. Advantages No application to obtained 501(c)3
Maintain Separate Legal Entity
Independent Board
Control over all Financial Matters
Responsibility for Filing Annual Form 990 Tax Return
No Impact on Divisions/Clubs currently with 501(c)3

9. Incorporation Issues
Organization has been incorporated under state law as a nonprofit “mutual benefit” corporation instead of a nonprofit “public benefit” corporation.
Certificate of Incorporation / Articles of Incorporation does not include required Standard Provisions
Standard Provisions template provided by attorney
Purpose and operation of the Organization
No distributions to Officers/Directors
No Propaganda / Lobbying
Other activities not permitted by 501(c)3 of the IRS Code
Dissolution

10. Timing AGG to file application for IRS Group Ruling by Mid-December
Divisions/Clubs wishing to be included must provide updated information by December 1, 2017
Next opportunity to be included will be May 15, 2018

11. Assistance AGG using Law Firm to file IRS Group Ruling Application
Clubs requiring assistance with Incorporation
Noel Fleming
(215)
Flat Fee of $1,200 plus State filing fees