September-October 2015

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Lead Stories

Penn State Trustees May Review Source Material of Freeh Report

Court orders release of information despite board’s vote not to look at background data

Association Member Can’t Access Email Addresses, Phone Numbers

Court agrees that giving names and addresses of other members is sufficient under state law

Student’s Host Family Protected By Volunteer Protection Act

Hosts of exchange student not liable for negligence in student’s death in skiing accident
To the Point

What’s the difference between 501(a), 501(c)(3) and 509(a)?

We were rejected from receiving a grant because they said that we are considered a 501(a) organization. If our IRS letter says the following, are we considered a 501(c)(3) public charity or a 501(a) non-profit? If we are considered a 501(a) does that mean that contributions to us are not tax-deductible? “We have determined that you are exempt from federal income tax under section 501(a) of the Internal Revenue Code as an organization described in section 501(c)(3). We have further determined that you are not a private foundation within the meaning of section 509(a) of the Code, because you are an organization described in sections 509(a)(1) and 170(b)(1)(a)(vi)”