Sorry Will, my bad <img src="/ubbthreads/images/graemlins/blush.gif" alt="" />, that should have been directed at VC who asked about NPS <img src="/ubbthreads/images/graemlins/wink.gif" alt="" />.

Ok, so if that was directed at me, explain how you could loose the non-profit standing with the IRS.

HOW being the operative word. I'm unaware of that clause in the IRS tax regulations relating to non-profit organizations.

The funding I understand, there are people who think things should be done a certain way and you are beholden to those people when you rely on them for money, that's a no brainer.

The tax thing I'm curious about.

Just guessing, but state income taxes would probably be guided by rules like this.

Rob V, I already have money down on a pup from a club member and another of the members at our club had an accidental breeding of two Sch dogs. Seems the stud tore thru a chain link fence and part of another to get at her. I asked "does that mean free puppies for everybody?" I got the one finger salute <img src="/ubbthreads/images/graemlins/grin.gif" alt="" />

The IRS provisions do not say any daggum thing about losing 501(c)(3) status under the conditions mentioned in this thread. They barely speak to it at all, and the only IRS ruling I was able to dig up on the subject talked about whether spay/neuter activities were in and of themselves separate and sufficient justification for 501(c)(3) status. (They are).

But that doesn't mean a single stinkin' thing when it comes to placing dogs in homes with intact animals. Any appeal to that rationale is a smokescreen for poor argument.

The basic standard for 501(c)(3) is whether you perform a function that serves the community interest in a manner which would be supported by removing the competitive hindrance of taxation, and whether you are engaging in the activity for personal or collective profit.

To the rescue folks who posted earlier, I'll start with the nice version: your cause is good.

Now the not-so-nice: the manner of reply by the rescue was dorked up because they tried to sprinkle magic legal fairy dust on their rationale for denying the dog. You did the same by making statements about the Code without any specific direction. So here you go-the IRS opinion number I researched is PLR 8501002, dated August 1984 (still good law). I showed you mine, now you show us yours.

If they don't want him to have the dog, the minimum standard should be the moral courage to say why, or to just say no. It is, after all, their dog. But to go on blubbering about some IRS provision that doesn't exist is ridiculous, and justifiably gives rise to the ire of any right-thinking person.

HOOOOOO YAAAAAAA, PACKEN JARHEAD <img src="/ubbthreads/images/graemlins/smile.gif" alt="" />

That is OOOORAAAAAAAAAAH The Marine Corps thanks you for your cooperation in not making inferior services noise at us.LOL

I'll remember that the next time you ask for some NGFS <img src="/ubbthreads/images/graemlins/grin.gif" alt="" />

<img src="/ubbthreads/images/graemlins/grin.gif" alt="" /> <img src="/ubbthreads/images/graemlins/grin.gif" alt="" /> <img src="/ubbthreads/images/graemlins/grin.gif" alt="" /> <img src="/ubbthreads/images/graemlins/grin.gif" alt="" />

"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. This requirement may be met if the purposes stated in the articles of organization are limited in some way by reference to IRC Section 501(c)(3). In addition, assets of an organization must be permanently dedicated to an exempt purpose."

Just about every shelter and rescue group that applies for NP 501(c)(k) status (and trust me, it isn't easy, it made doing my taxes look like a tea party <img src="/ubbthreads/images/graemlins/shocked.gif" alt="" /> uses spay/neutering and the education of the public thereof, as the article of intent for the organization, as to what the donated funds will be used for. Start placing intact animals and banking the adoption fees (whick many an unscrupulous rescue does) and you risk losing your NPS. But placing an already altered animal in a home with intact animals has nada to do with NPS, that's up to the rescue.

Now as for this rescue that shot down Dennis, yeah, they used this as a pretty crappy excuse not to adopt to him, but as others stated, go to another rescue or shelter.