On Mar 28, 2008, at 5:04 PM, Angela Kahealani wrote: > On Fri, 2008-03-28 14:44:56 Jim Thompson wrote: >>> As a non-member, I have no vote in the matter, >> >> Since you're calling for membership, will you be the first to join? > > Absolutely not. I am completely private, (versus PUBLIC), and avoid > to whatever extent possible, *any*thing of corporate nature. I've > previously and recently in this forum voiced my opinion of the > UN-necessity of doing any of these activities under a FEDERAL 501(c)3.
You appear to be confusing HOSEF's federal tax status with the status of the corporation. HOSEF was formed in the State of Hawaii as a Non-Profit Corporation with Members (this occurred via declaration) in HOSEF's Articles of Incorporation). As such, it is governed by Hawaii Revised Statute 414-D and by the Bylaws of HOSEF. If the Bylaws conflict with HRS-414-D where 414-D says "shall" or "must", 414-D takes precedence. Thus for example, the provision in HOSEF bylaws that HOSEF is governed by a "steering committee" is invalidated by the provision in 414-D that the corporation is governed by a "Board of Directors". As an additional example, the provision in HOSEF's bylaws that states that the membership list will be maintained on paper only and held only by the Chairman and Secretary is invalidated by the provision in 414-D that states that the membership list must be made available to any member who requests it for the purpose of contacting the other members in the interests of the Corporation (to solicit votes or proxies, for example). (*) 501(c) is a provision of the United States Internal Revenue Code (26 U.S.C. ยง 501(c)), listing 27 types of non-profit organizations exempt from some federal income taxes. Sections 503 through 505 list the requirements for attaining such exemptions. Many states reference Section 501(c) for definitions of organizations exempt from state taxation as well. HOSEF is a corporation chartered by the State of Hawaii. It elects 501(c)3 status for the tax advantages same enables. >> I think HOSEF has a position of asking for cash in order to discard >> used computers/monitors now. > > ...and there may be private individuals (e.g. myself) willing to > receive some old hardware without an attached $ fee, in case > HOSEF doesn't want it. So, letssee: You refuse to become a member of HOSEF.. You're willing to undercut the only other currently-viable method of funding HOSEF... Interesting. Jim (*) One guess what the Executive Director has steadfastly refused to produce. When he said that "only one of HOSEF's board members is a member of HOSEF, I couldn't begin to tell you who that might be. I know I directed over $1,000 in cash at HOSEF several years ago, rather than take it as payment for a specification that I wrote for a local company shortly after arriving on the island. (Before I was on the board.) I also know I've been a member in the past, but *nobody knows* who the current members of HOSEF are except Scott. _______________________________________________ LUAU@lists.hosef.org mailing list http://lists.hosef.org/listinfo.cgi/luau-hosef.org