Re: SUO: 501(c)(3) status of IEEE
Frank,
The passage you quote indicates a "not-for-profit" status, but not what
kind. Not-for-profits come in several flavors under US (and New York
State) law, and number by the sub-paragraphs of the Internal Revenu Code.
Roughly parallel distinctions hold in other countries. In the US an
organization may be not-for-profit (meaning that no taxes are levied on
its income) but not tax deductible (meaning that contributions may be
itemized as charitable tax deductions on a contributor's income tax
forms). Many organizations maintain more than one variety for different
purposes. Both a (c)(6) (a "business league") and a (c)(3) ("charitable
organization") are not for profit, but only the latter is tax deductible.
Even within 501(c)(3) charitable organizations there are three distinct
subdivisions, and usually only the legal counsel to a given organization
can tell you which variety it is. (My own query awaits written
confirmation from some knowledgeable person as to whether IEEE standards
fall under a "private operating foundation" or "public charity" rubric.)
It is increasingly fashionable for organizations originally founded as
(c)(6)'s to set up (c)(3)'s for research purposes, and also for (c)(3)'s
to set up (c)(6)'s for greater flexibility in advocacy and lobbying. IEEE,
I am told, has increasingly brought its standards work under a (c)(3)
rubric. As a result, the vast preponderance of IEEE standards work, which
is not consortium based, is legally in the same general category as, for
example, the foundation that sponsors my philosophical work, or the kind
of institute at which Nicola works, or Robert Meersman's or Chris Menzel's
university and not in the general category of the W3 Consortium, the US
Chamber of Commerce or even the IEEE/ISTO consortia.
The good news for SUO is that the working group can reach out to the full
range of expertise in the academic and research community that informs
other efforts in the increasingly well-worked area of computational
ontologies.
Best,
Lee
Josiah Lee Auspitz
lee@textwise.com
17 Chapel Street
Somerville, MA 02144
617-628-6228
fax -9441
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On Wed, 14 Mar 2001, Frank Farance wrote:
>
> At 13:54 2001-03-14 -0500, Josiah Lee Auspitz wrote:
> >
> > After some referral through the channels suggested by Jim Schoening, I
> > have confirmed with the standards office of IEEE that they now operate
> > most standards work under a 501(c)(3) rubric not a 501(c)(6) as Frank
> > Farance and I (deferring to his expertise) had assumed. What Frank
> > probably had in mind was IEEE/ISTO work in which he also participates.
> > IEEE/ISTO work is indeed done under the (c)(6) rubric, I have been told by
> > the standards office.
>
> Lee-
>
> I did some more checking. Last October when I had reported that it was
> a 501(c)(6) organization, I had retrieved my information from IEEE's
> Constitution (it states a "not for profit" status):
>
> http://www.ieee.org/about/whatis/constitution.html
>
> [Article I] Sec. 3. The character of its scope is transnational
> and the territory in which its operations are to be conducted is the
> entire world. In addition to its world-wide operations, the IEEE may
> engage in activities directed to the interests and needs of members
> residing in a particular country or area of the world. The procedure for
> undertaking such activities shall be specified in the Bylaws. The IEEE
> shall have its principal offices in the State of New York from which it
> shall carry out its general administrative functions in accordance with
> the New York Not-for-Profit Corporation Law. Its publication activities
> are to be principally in the United States, as well as its largest
> membership meetings.
>
> Apparently, there is some conflicting information. You should pass this
> along with your query.
>
> -FF
> -----------------------------------------------------------------------
> Frank Farance, Farance Inc. T: +1 212 486 4700 F: +1 212 759 1605
> mailto:frank@farance.com http://farance.com
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