Most radio clubs are set up as non-profit corporations, but this does not mean that they are tax exempt under section 501(c)(3) of the Internal Revenue Service (IRS) tax code. Some changes that took place in 2014 simplified the process for smaller organizations with less than $50,000 in annual gross revenues and reduced the amount of red tape.
In the presentation, Baxter explains how clubs and non-profits can attain 501(c)(3) status under the new rules and how to file a simple online annual report to maintain that status, which, under some circumstances, would allow Amateur Radio clubs to accept donations and issue receipts for tax purposes, as well as enjoy other benefits. — Thanks to Mike Crestohl, W1RC
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