Though the co-chairs, AGAIN, 

can we PLEASE dispense with trying to explain the basics to someone who most definitively has not taken the opportunity to do her homework in this regard?

This is a reasonably high volume Mailing List and it is difficult enough to try and keep up without these distractions.

el

-- 
Sent from Dr Lisse's iPhone 5s


On Jan 8, 2015, at 16:07, Greg Shatan <gregshatanipc@gmail.com> wrote:

Carrie:

That's exactly how it works, and the only way it works.  Remember that the US is a federal system with two pertinent tiers of laws -- state and federal. 

Organizations are created under state law, not under federal law (with extremely rare exceptions).  Federal tax exemption is handled (by definition) at the federal level.  A not-for-profit organization must first incorporate under state law, and then proceed to seek a federal tax exemption as a non-profit under 501(c)(3) (or other relevant subsections for particular types of organizations). 

In other words, an organization cannot apply for federal tax exemption under 501(c)(3) until it has incorporated as a non-profit under the law of a state of the U.S. [While there are organizations other than corporations that may qualify for federal tax exemptions, such as trusts and "community chests," they are not relevant to this discussion.]

Hope this helps.

Greg Shatan




On Thu, Jan 8, 2015 at 8:02 AM, Carrie <carriedev@gmail.com> wrote:
Thank you Bruce. But according to Ed 's California corporation registration number they have registered already as a ca corp. please explain how this occurs being a corp on CA at the same time registered as a non profit w the IRS ?

Sent from my iPhone

> On Jan 8, 2015, at 7:57 AM, Bruce Tonkin <Bruce.Tonkin@melbourneit.com.au> wrote:
>
> Hello Edward,
>
>>> I'm unaware of any current plan to shift ICANN status from non-profit to profit, although some have called for such a change (see, for example: http://thehill.com/blogs/congress-blog/technology/227726-icanns-number-is-up ).
>
> That is right - there is no plan from either the Board or staff to change from being a non-profit entity, and I haven't heard any SO or AC make that suggestion either.
>
>
> Regards,
> Bruce Tonkin
>
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