HAM’S LIFE

For Amateur Radio Operators, also known as Hams, and all other interested people.

Archive for the 'nonprofit' Category

FCC MODIFIES PART 97.113

July 19th, 2010 by hamslife


Wednesday, 07/14/2010 the FCC released, in a Report and Order (R&O) release, their intent to change the restriction on government-sponsored disaster preparedness drill restrictions that required employees  from participating without a waver.  The new rule change will also affect employee participation in non-government drills and exercises.  

 

The FCC contends that the new ruling does not conflict with the non-commercial principles of Amateur Radio.  Basically it is a way to make it easier for such drills to involve all Amateur Radio operators whether employed by those conducting the drill or not.  There are some time restrictions so no one will be hired to run the ham radio station 40 hours a week and claim it is an emergency drill.  The rule will also reduce the paper work for the FCC but they didn’t mention that. 

 

The effective date has net yet been determined but new rules will not take effect until after it appears in the Federal Register.

Category: Part 97, Part 97.113, Report and Order, Disaster preparedness drill, nonprofit, Federal Communications Commission, amateur radio, Emergency communications, Disastor, FCC, ham radio | 4 Comments »

SOME HAM CLUBS MAY LOSE TAX-EXEMPT STATUS!

May 4th, 2010 by hamslife


This post applies only to ham clubs in the United States of America.  I like to keep my posts with international interest as much as possible but every so often I need to post something that of US interest only.  If you have something that you feel needs to be said that is of interest to your corner of the world please email me with that information so I can check it out and if I believe it warrants posting I will post it.  Email me at wa6ohp@yahoo.com and put the words ham’s life in the subject line to protect it from the spam monster.

 

The “Cheat on your taxes and don’t be a fool…” philosophy stated in a nineteen sixties song creates headaches for people who want to do right.  Charitable organizations have the right to claim a tax-exempt status under federal law.  Income tax payers can deduct donations made to these organizations, if the right form is used.  

 

Thieves, that is the proper term for people who cheat on their taxes, force the IRS to tighten the reins on legitimate organizations to help weed out the illegitimate organizations.  The tax-exempt laws applies to all nonprofit organizations thus ham radio clubs that claim a nonprofit status must comply with a federal tax law passed three years ago.

 

Tax-exempt clubs, according to Section 501(c) of the Internal Revenue Code, must file a form 990 with the IRS prior to the fifteenth day of May each year. 

 

If you belong to a tax-exempt club and the members of that club wish for it to remain in that statue then compliance with the IRS will be necessary.  For more information see http://www.irs.gov/charities/index.html?navmenu=menu1 .

 

 

 

Category: nonprofit, IRS, federal tax law, Tax-Exempt, Ham Radio Club, amateur radio, Amateur Radio Club, ham radio | 2 Comments »