[Note: A new Bylaws change may be proposed at the May 19, 2016 Annual meeting. nkb]
LWVBAE members are now able to deduct their membership dues and gifts to LWVBAE from their income taxes as charitable contributions. They will not have to write separate checks to the League of Women Voters of Berkeley Foundation.
This change will not in any way diminish LWVBAE’s ability to lobby for legislation or ballot measures, since the IRS limits money spent on lobbying to 20% of each year’s spending. LWVBAE has never spent more than 5-10% on lobbying; we expend our volunteer energy not our money. So we will have no difficulty complying with IRS regulations.
At our Annual Meeting on May 28, 2015, the members agreed that the League of Women Voters of Berkeley, Albany and Emeryville should be a corporation with Internal Revenue Service designation as a 501 (c) (3). On May 28, 2015 LWVBAE members voted to confirm their previous decision that LWVBAE become a 501 (c) (3) (in June 6, 2013). LWVBAE had been a 501 (c) (4) organization. The Articles of Incorporation and Bylaws of the “new” 501(c)(3) and 501(c) (4) can be found in the Annual Meeting Kit 2015 for the May 28, 2015 meeting.
The League changed its IRS status by to transfering its members, bylaws, funds assets, and activities to the existing 501 (c) (3) organization previously known as the League of Women Voters of Berkeley Foundation. The Foundation was set up solely for the purpose of funding the educational and other activities of LWVBAE. The 501 (c) (3) organization will be known in future as and will be registered with the state as the League of Women Voters of Berkeley, Albany, and Emeryville. The 501 (c) (4) survives as a very simple corporation governed by three officers who are the current officers of the 501 (c) (3). It will be known by its original name, the League of Women Voters of Berkeley.
Before the 2015 Annual Meeting, the Board of the LWV of Berkeley Foundation voted to adopted the League Bylaws, to change its name, and to turn itself into a membership organization. Once the membership agreed to various changes–and the Board of the newly transformed 501 (c) (3) accepted all previous League members as members of the new organization–the transformation was complete.
A Bit of Our Corporate History.
The League of Women Voters of Berkeley was accepted as a corporation under the General Nonprofit Corporation Law of the State of California on August 26, 1965. You can read the Articles of Incorporation and the related documents on this page.
The Bylaws long preceded the incorporation and have been amended from time to time. The League extended its reach to include Albany and Emeryville and subsequently operated under the name League of Women Voters of Berkeley, Albany and Emeryville, or LWVBAE, but it did not file with the State to change the name at any time before 2015.
Posted by Nancy Bickel Wed, June 24, 3:50 pm