AVA
CHECKPOINT
 
Official Voice of the American Volkssport Association
1001 Pat Booker Road, Suite 101
Universal City, Texas 78148-4147
Phone (210) 659-2112; Fax (210) 659-1212

  Volume 15, Number 6   June 2007  
         

TAW Deadline   The deadline for the June, 2007 issue of The American Wanderer is June 25. All articles and photographs should be submitted directly to: The American Wanderer, Laurel Parrott, Editor, and 3526 Humboldt Ave. N., Minneapolis, MN 55412, email TAW@bhi.com  Be sure to include "TAW" in the subject line of the email.
 
IRS Q&A by Bob Wright  Have a question or comments? Send them to Bob at rcwright_va@adelphia.net  Disclaimer: Bob is not a tax professional and voluntarily spends his time to research, compile and write this column giving general guidance and advice. AVA clubs should always check with a professional when faced with an accounting or tax-related decision.
What kinds of records must our club keep?
Records you need to keep document compliance with federal and state, legal and tax, requirements. (BTW, as a tax-exempt organization some of these documents are subject to public inspection. See IRS Pub 557 for details.) At a minimum keep copies of the following:

— Signed originals of articles of incorporation and bylaws
— IRS letter with your Employer Identification Number
— Certificate of state incorporation " Letter from the AVA or IRS documenting your federal tax exemption status
— Forms submitted to the AVA which are part of your group exemption reporting
— Letter from your state granting tax exemption (IRS approval only covers federal tax status!)
— Signed minutes of meetings
— Original copies of receipts for payments and reimbursement (if you have unrelated business income, keep those copies and records separate)
— Documentation of income and deductions for tax purposes

Even if you do not file financial statements and tax returns yet, it is good to get into the habit of retaining related documents for when the time comes (or to justify why filing is not required).

How long should you keep records? Until no longer needed sounds trite, but it's true. Those documenting your legal status should be kept permanently. Those for tax purposes, the IRS requires returns be kept for three years after the date filed.

IRS Pub 4221, Compliance Guide for 501(c)(3) Tax-Exempt Organizations, addresses federal tax related subjects. I recommend a copy for your reference library.
 
OOPS!  We goofed. The date for the YRE/Seasonal sanctioning window that was stated in the May Checkpoint was incorrect. That window actually opens on June 1, not July 1.
 
Certification of Tax Exemption  If your club is under the AVA umbrella a copy of your Certification of Tax Exemption is enclosed. If the address on the letter differs from your current club address, it is because it was the address on file at the time the information was sent to the IRS.

If your club was under our umbrella but did not receive a Certificate it is most likely because you were removed from our umbrella because the club did not submit the required reports last year. Contact your Regional Director if you have any questions. You must reapply to come back under our umbrella.

Clubs who are not under the AVA umbrella or exempt by some other means may not sanction events or vote at the upcoming convention. Your club may also be inactivated. Please take the necessary steps to get your club back in compliance with the AVA Bylaws.
 
In Memorium If you know of any volkssporter who has passed away since the last AVA Biennial Convention, please send the name, their city and state so that they can be recognized at the upcoming Convention. Send the information to avahq@ava.org
 
Proposed Bylaw Change In addition to the proposed changes that were sent to you with the last Checkpoint, another needed change was found. Some of you may have received this via email from your Regional Director. Please note that a minor change to the wording has been made in this printed copy from what you may have been sent. This printed copy is the one that will be used. This change will be brought before the Convention for a vote to change.
 
Voting Rights Regional Directors have been sent the financial reports and are getting updated after action and stamp information. If your club is delinquent in any area, they should contact you so that your club can clear up any discrepancies or get any missing items to AVA Headquarters prior to 5pm Central Standard Time on Monday, May 14. There are no waivers on this deadline. On May 15, we will begin compiling the list of clubs that will not be able to vote. Your Regional Director and the AVA Secretary who handles Credentialing will be notified of your status.
 
Trail/Route Instructions On-Line Just a reminder that you cannot post your route instructions on the internet. Everyone must sign a waiver prior to receiving this information. Please help us to keep our insurance costs as low as possible by complying with their requirements.

This restriction also applies to your sponsors or partners. Please ensure that they are aware that our insurance will not allow the trail directions to be posted.
 
Convention Registration Desk Come by the Registration Desk at Convention and meet Eric. Most of you know him as the guy who processes the awards so this is your chance to meet him face to face. Part of the fun of coming to Convention is the opportunity it gives us to meet the walkers that we assist. Candy will be at the Specialties booth and Jackie will be moving around from place to place. We look forward to seeing old friends and meeting new ones!
 

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