Approved 01/31/98
Effective 02/01/98
AVA Policy Manual
This version is not up to date.
Please check back on Feburary 18, 2004 to obtain the latest version.
1.0 General Policies | 2.0 Membership | 3.0 Recognition Awards Policy | 4.0 Events
Appendix A Fees | Appendix B Due Dates | Appendix C State Organizations Policy
Appendix D Executive Council Fundraising Events | Marathons
Policy Changes approved 1/31/98 | Waiver Language
1.01 DONATIONS
I. GENERAL
The American Volkssport Association (AVA) National Headquarters and National Executive Council will solicit donations of money and property. All donations will meet the requirements established in the AVA Articles of Incorporation, Constitution and Bylaws. They also must meet the requirements of Section 501 (c)(3), Internal Revenue Code (IRC). Classifications of donations are: General (unspecified use),/Designated (specified use), Memorial (specified or unspecified to honor a person or an organization), Endowment (designated income for AVA programs), or Anonymous (specified, unspecified or designated income from an unidentified donor).
II. POLICY
AVA will acknowledge, by letter, all donations. Additionally, the National Executive Council will acknowledge all donations in the Council meeting minutes. The AVA National Headquarters will list all donations in the Corporate Book of Records and the Annual Report for the appropriate year.
1.02 IRS GROUP EXEMPTION
I. GENERAL
The Internal Revenue Service (IRS) has granted tax-exempt status to the AVA under Section 501(c)(3) of the Internal Revenue Code (IRC). As part of this tax-exempt status, the IRS also granted AVA authority to include its subordinate organizations under that tax-exempt status as part of a group exemption. The AVA may add subordinate organizations under this group exemption only in March of each year.
II. POLICY
A. All Member Clubs and State Organizations of the AVA, except those already tax-exempt under IRC Section 501(c)(3), under some other portion of Section 501, or under the direct control of another tax-exempt organization, will apply for recognition under the AVA Group Exemption as a tax-exempt organization under Section 501 (c)(3), IRC. To be eligible, the Member Club or State Organization must:
1. Be in good standing with articles of incorporation or organization and a constitution and/or bylaws that conform to the AVA Articles of Incorporation, Constitution and Bylaws and to Section 501(c)(3), IRC.
2. Qualify as a nonprofit organization under Section 501(c)(3), IRC; not be a private foundation; not be a for-profit organization; not have financial ties to a for-profit organization; not already be a 501(c)(3) or other 501(c) organization; or not be a subordinate of a different central organization recognized under any other portion of Section 501, IRC.
3. Operate on a fiscal accounting year of July 1 to June 30, maintain all funds in a bank account(s) in the name of the organization, and submit all reports required and identified below.
4. Obtain an Employer Identification Number (EIN) from the IRS.
B. A Member Club or State Organization granted recognition under the AVA Group Exemption may be disqualified if it requests disqualification, no longer meets the requirements for the exempt status, becomes inactive according to AVA Policies, or fails to file the required annual reports. Unless the disqualified club has obtained its own tax-exempt status under Section 501(c) or has become subordinate to another tax-exempt organization, the club will be subject to taxation under the current Internal Revenue Code.
C. A Member Club or State Organization requesting 501(c)(3) tax-exempt status under the AVA Group Exemption will apply to the AVA National Headquarters. The applications are due by March 1 before the fiscal year it would like the status. The Member Club or State Organization must submit this application only once. The application must include a completed AVA Form 102C3, Application for IRS 501(c)(3) Status Under AVA Group Exemption (Figure 1.1) and all supporting documentation listed on the application form. The AVA will submit all completed applications on file at the AVA National Headquarters to the IRS in March of each year. The AVA will notify Member Clubs and State Organizations when the IRS approves their requests.
(Figure 1.1)
D. Member Clubs and State Organizations approved for 501(c)(3) status under the AVA Group Exemption must submit to the AVA National Headquarters the following reports:
1. AVA Form 102C3A, Annual Update for 501(c)(3) Organizations (Figure 1.2). The AVA National Headquarters must receive this report by March 1 of each year. The report must include a list of current officers, their addresses, and copies of changes in the organization's articles of incorporation or organization, constitution, and/or bylaws.
2. AVA Form 102C3F, Annual Financial Report for 501(c)(3) Organizations (Figure 1.3). The AVA National Headquarters must receive this report by November 15 of each year. It will include a brief, but complete, financial report. If a Member Club or State Organization files an IRS Form 990, it will send an information copy to the AVA National Headquarters with this report.
3. IRS Form 990, Return of Organizations Exempt from Income Tax. A Member Club or State Organization must file this form with the IRS (a) at the end of the first year it is under the AVA Group Exemption; (b) in any fiscal year in which it has gross receipts of $25,000 or more; and (c) in any year in which the IRS sends it an IRS Form 990 for completion.
1.03 COMMERCIAL SPONSORSHIP OF EVENTS, PROGRAMS, AND ACTIVITIES
I. GENERAL
The use of commercial sponsorships for events, programs, and activities at both the national and the local level is an important part of the general financial stability of the AVA and its members.
II. POLICY
A. The AVA National Headquarters will seek commercial sponsorship(s) for events, programs and activities at the national level. National commercial sponsorships will be in the best interest of the AVA. No commercial sponsor's name will replace the AVA in the title of any national event, program, or activity. The National Executive Director will approve commercial sponsorships for national events, programs, and activities. Before completing national commercial sponsorship, the AVA National Headquarters will review both the legal and tax liabilities.
(Figure 1.2)
(Figure 1.3)
B. Member Clubs and State Organizations may seek local sponsorship for their events, programs and activities. All local level commercial sponsorships will be in the best interest of the AVA. No commercial sponsor's name will replace the local
volkssporting organization's name or the AVA's name in the title of the event. Member Clubs and State Organizations may seek commercial sponsors for local events, programs and activities without AVA approval; however, sponsorships by national organizations must be coordinated with the National Executive Director before acceptance. Before completing local level commercial sponsorship, the Member Club or State Organization should review both the legal and tax liabilities.
1.11 IVV ACHIEVEMENT AWARDS PROGRAM
I. GENERAL
The International Federation of Popular Sports (IVV) established the Achievement Awards Program to encourage regular participation in untimed, noncompetitive sporting events organized under IVV rules. The AVA administers the IVV Achievement Awards Program in areas under AVA jurisdiction. The program grants awards based upon the number of events in which a person participates and the number of kilometers a person walks, bikes, skis, skates, or snowshoes.
II. POLICY
A. IVV Achievement Awards. Individuals receive IVV Achievement Awards at the following levels:
1. For event participation at 10, 30, and 50 events; then every 25 events through a total of 600 events; then every 50 events through a total of 1,500 events; and then every 100 events.
2. For distance covered at intervals of 500 kilometers (km) through a total of 8,000 km; then every 1,000 km through a total of 22,000 km; then 3,000 km for a total of 25,000 km; and then every 5,000 km.
3. For bicycle distance covered (using a Bicycle Record Book) at intervals of 1,000 km, 2,500 km, 5,000 km, 7,500 km, and 10,000 km; and then every 5,000 km.
B. IVV Record Books.
1. Credit toward Achievement Awards is earned at IVV-sanctioned events worldwide. Placement of an IVV Certification Stamp in official IVV Event and/or Distance Record Books confirms participation in an event.
2. IVV Record Books are individual records of achievement. Individuals must purchase a separate record book for each level of achievement. More than one person may not use the same book(s). Individuals cannot transfer their books to another person. To be valid, record books must have the owner's name and address on the cover.
3. Every Member Club and State Organization must offer IVV Event and Distance Record Books and New Walker Packets for sale at all AVA/IVV sanctioned events, except Year-Round and Seasonal Events. Record Books and New Walker Packets are also available for sale at the AVA National Headquarters. The National Executive Council will decide the sales price of the books based on the cost of providing the appropriate award to the individual participant. Member Clubs and State Organizations may not sell the books for a profit. The established price of New Walker Packets will provide a profit for Member Clubs and State Organizations.
4. Record Book insert pages may be provided to participants who require space in addition to that provided in the Record Book to complete a particular level of achievement. Member Clubs and State Organizations may also use the insert pages in emergencies when IVV Record Books are not available to meet the demand at an event. They may use the insert pages sparingly in other situations deemed appropriate by club or state officers. The policies that apply to IVV Record Books will govern the placement of the IVV Certification Stamp on insert pages.
C. Granting of IVV Achievement Awards.
1. Upon completion of a level of achievement, the participant may send the IVV Record Book to the AVA National Headquarters for processing. The AVA National Headquarters will verify the IVV Certification Stamps in the record book and issue the appropriate pin, patch, and certificate to the individual. If the individual is receiving the first IVV Achievement Award, the AVA National Headquarters will also issue a Record of Achievement Card. There will be no additional charge for these items. Participants who have received the first award in a series (event, distance or bicycle) must return the Record of Achievement Card, the IVV Record Book to be processed, and the previous IVV Record Book in that series.
2. Individuals may purchase additional award elements (pin, patch and/or certificate) for any level achieved. To receive additional awards, an individual must send a written request to the AVA National Headquarters. The request must identify the award element wanted and the individual's AVA Registration Number found on the Record of Achievement Card. A check, money order, or credit card number with the expiration date to cover the cost of the item(s) ordered plus shipping and handling must accompany the request.
1.41 ACCOUNTABILITY FOR AVA/IVV ITEMS
I. GENERAL
Accountability for AVA and IVV property is vital to the financial stability of the AVA and its members.
II. POLICY
A. AVA and IVV items provided to Member Clubs, State Organizations, or individuals on a consignment or temporary basis are the sole responsibility of that club, organization, or individual when the items are received by them. When the club, organization, or individual no longer needs the items, they must return them to the AVA National Headquarters or pay the AVA the full retail value for the items.
B. Member Clubs, State Organizations, and individuals returning items to the AVA National Headquarters should insure the items for their full retail value.
C. If AVA and/or IVV items provided on consignment or temporary basis are lost or damaged, the club, organization, or individual will pay the full retail value to the AVA. The National Executive Committee may grant relief from financial responsibility. The club, organization, or individual seeking relief must submit a written request through the appropriate Regional Director giving specific details why the National Executive Committee should waive this responsibility. The club, organization, or individual may appeal the National Executive Committee decision to the National Executive Council. The decision of the National Executive Council is final.
1.51 OFFICIAL VOLKSSPORT PUBLICATIONS
I. GENERAL
Official volkssport publications are those publications written, published and/or distributed by Member Clubs, State Organizations, National Executive Council members and AVA National Headquarters. These publications provide information on volkssporting events; club, state, regional, and national activities and issues; and educational material on the benefits of volkssporting and living a healthier lifestyle.
II. POLICY
A. All official volkssport publications will always promote the aims and goals of the AVA and uphold the reputation of the AVA and its elected officials, employees, Member Clubs and State Organizations. The publications will promote the benefits of participation in organized programs of noncompetitive, family-oriented, lifetime sports. They will stress the fun and exhilaration of walking, bicycling, swimming, cross-country skiing and other events sanctioned by the AVA.
B. Use of the AVA and IVV logos in official publications is allowed, but that use must comply with all copyright standards.
C. Publishers of official AVA publications will provide at least one copy of each issue to the AVA National Headquarters.
D. The AVA National Headquarters will notify, in writing, any publication that fails to comply with established policies and guidelines. The publisher must correct the problems identified in the notification before the next issue of the publication. The National Executive Committee will review any failure by a publisher to comply with this written notification. The National Executive Committee will take the action necessary to correct the problem. Publications may appeal the decision of the National Executive Committee to the National Executive Council. The decision of the National Executive Council is final.
1.0 General Policies | 2.0 Membership | 3.0 Recognition Awards Policy | 4.0 Events
Appendix A Fees | Appendix B Due Dates | Appendix C State Organizations Policy
Appendix D Executive Council Fundraising Events