The Journey to 501(c)(3) Status

As our chapter grew in Independence the membership began to consider construction of a chapter hangar. During this process, it was also decided to pursue obtaining tax exempt status for the chapter. This idea was very desirable for two reasons. First it would help to increase member donations by allowing these donations to be declared as charitable/deductible. Second, it would help to lower the operation costs (via no county property taxes) for the chapter, once the hangar was completed.

Our chapter was recognized as a 501 (c) (3), non-profit organization in 1997, by the IRS. We also petitioned the county for relief from property taxes, and were granted an exemption by the magistrate court in 1999.

Mike Pongracz, chapter Secretary during this time period and was instrumental in our success with this process. The following documents are here for your use and consideration should your organization seek this status and its benefits.

Pongracz Letter to chapters

• IRS Documents
  • IRS form 1023
  • IRS form SS4
  • IRS form 8718
  • IRS of determination 501c3
• Chapter Documents & Correspondence
  • Articles of Incorporation (supporting form 1023)
  • Certificate of Incorporation
  • Clarification of form 1023, question 10b
  • Chapter Bylaws
  • Letter from IRS Tax Exempt specialist requesting addition info 9-29-1997
  • Letter to IRS Tax Exempt specialist dated 10-10-1997
  • Letter to IRS Tax Exempt specialist dated 12-4-1997
• Polk County Property Tax appeal documentation
  • Application Requesting Tax Exemption
  • Original Letter to Polk County requesting property tax relief
  • Letter to appeal denial of property tax exemption - October 1997
  • Complaint to appeal denial of property tax exemtion - October 1997
  • Brief submitted appealing the denial of tax exempt status
  • Support for Brief appealing the denial of tax exempt status
  • Response to communications concerning the appeal
  • The Decision Letter from the Magistrate, granting our appeal