Dan -
I read your e-mail with interest, if you'll pardon the pun.
I think, and IANAL, that the deductibility of any such donations
would have to be determined by the IRS for Federal Income Tax
purposes, not the state. So, setting up GNHLUG as a NH Non-Profit
is a Good Thing, and the most important first step. I think once
we do that, then we will have a non-profit entity that can then
apply to the IRS for a 501(c)(3) or whatever is appropriate. I
suspect there may be issues around if it's a simple non-profit
org versus a charitable org, or whatever. However, I feel VERY
confident (and extremely grateful) that Ed Lawson is helping us,
because I'm reasonably certain that he's familiar with other situations
very similar to this, i.e. amateur radio clubs. They're certainly
non-profit orgs, occasionally have assets (equipment, towers, etc.),
and folks can and do donate stuff and/or money to them either while
they're alive or through their estates.
So, I think we're doing the right thing, and taking it one step at
a time is also good. It feels good to me. BTW, it was great to see
you last night at the CentraLUG meeting, and I hope your wife is
doing OK. I'll be back in a week from my trip to Sunny Florida!
Thanks,
Bayard
