Linda Iroff wrote on 4/18/2006, 7:46 PM:
> Danee writes:
>> to qualify for 501(c)(3) exemption, you do
>> have to become incorporated and have a Board of Directors.
 
> Small correction: You don't have to incorporate, you can be an
>"association" or "organization" (different states use different
>terms). You must still have a board, and written bylaws and articles.
 
Thank you for that correction, Linda.  I based my statement on something
on the IRS website, but having been an IRS employee for many years, I
know their printed information can sometimes be contradictory or
confusing.
 
The page I provided the link to in my first post does say, "To be
organized exclusively for a charitable purpose, the organization must be
a corporation, community chest, fund, or foundation.  A charitable trust
is a fund or foundation and will qualify.  However, an individual will
not qualify.  The articles of organization must limit the organization's
purposes to one or more of the exempt purposes set forth in IRC Section
501(c)(3) and must not expressly empower it to engage, other than as an
insubstantial part of its activities, in activities that are not in
furtherance of one or more of those purposes."
 
Since I have never filed an application for 501(c)(3) status, though,
and Linda has, I trust that she knows a lot more about the requirements
then I do.
 
However, the point that I think both Linda and I were trying to make
is that whether or not a shelter applies for and is granted tax exempt
status is a choice the shelter operator makes.  Marguerite has chosen to
operate her shelter in a specific way, and that choice makes her shelter
ineligible.  But, it was still her choice.
 
And, again, making that choice does not mean Tiny Prints is a bad
shelter.  There are many good ferret shelters that have not applied for
tax exempt status, and for many varying reasons.  The paperwork to apply
is enough to stop some people.  And, hiring a lawyer or accountant to do
the filing for you can be very expensive, unless you are lucky enough to
find someone who will do it pro bono.
 
Part of the reason SOS was formed was to give people a place where they
could make donations to shelters and get credit for the deduction on
their taxes.  It is well known that many people will be more motivated
to help if they can also receive some benefit.
 
And, speaking of Tiny Prints shelter, there are several more comments I
would like to make.
 
I do not necessarily approve of the way Marguerite handles certain
things - however, I do not intend to discuss that here.  That is
something I will discuss with her, privately, if she is interested, but
is not for the public, IMHO.  Also, I have never visited her shelter
myself - I am not in that area.  But, I do know people who have been
in her shelter.  These are people I respect and whose judgment I trust.
And every one of those people have said she provides excellent care for
the ferrets, and keeps a clean shelter.  That is very important.
 
Next, vet charges can vary greatly.  I do not know whether Dr. Anna
Edling is expensive or not.  But, I do know that with some vets, the
outstanding balance Marguerite owes might represent only 3 surgeries.
And, I also know that Dr. Edling is highly respected as a ferret vet.
I would rather see a shelter get the best care they can for the ferrets,
rather then the cheapest.  It is nice when the best can also be cheap,
but that isn't always the case.
 
Finally, I would like to point out that Marguerite has not really asked
for donations.  Yes, she posted the information on her vet so anyone who
wanted to donate could send money directly to the vet.  But, for the most
part, she has asked people too look at her EBAY auctions and see if there
was something they wanted to bid on.  If you buy from her EBAY auctions,
you are getting something in return for your money.  Additionally, she
has set up a raffle.  I know many people like to buy raffle tickets, and
she does have some good prizes to offer.
 
I am not posting this to support her - but rather to point out some
important facts people may not be considering.  I think it is better
when people keep their personal gripes with someone private.  If you
don't trust a shelter or the person who runs it, don't support them.
But unless there is proof they are doing something illegal, or in some
way harming the ferrets in their care, keep it between you and them.
 
As a group, we can accomplish a lot if we are united.  But, if we break
into factions, we will be far less effective.  There are many people I
do not necessarily always agree with or even like that I can work with
on something that is important.
 
Instead of arguing with each other, we should be finding common ground
and identifying the important issues that affect ferrets.  Then, we
should be working on those issues.
 
--
Danee DeVore
International Ferret Congress Health Issues Coordinator
http://www.ferretcongress.org
ADV - If your ferret hasn't been tested, you don't know!
For more information visit: http://www.ferretadv.com
You can help fight ADV!
Visit: http://help4adv.terrabox.com/
[Posted in FML issue 5218]