Date   

Re: Business Search - Business Entities - Business Programs California Secretary of State

Aaron K6ABJ
 

Sam, 

I do not have sufficient information to answer your question. I will defer to the board; they are looking into the questions that have been raised. I know they will do so with great diligence, just as they do with all matters this board undertakes.

Aaron

On Sep 15, 2020, at 11:04 AM, "Frazierlaw@..." <Frazierlaw@...> wrote:


SFARC is a NonProfit Corporation and could qualify as a 503c or other exemption entity. 
It is not a regular corporation or Limited Liability Company. It appears to be up to date and current in California. 
Have there been donations or solicitations or donations? 
Dues by members are not considered donations unless huge where the contribution is large enough to be considered a donation beyond shared cost operations of the club.
The corporate books should reflect the Board action to become a 503 or related exemption.


<Business Search - Business Entities - Business Programs California Secretary of State.png>


Sam 


Sam Frazier
Attorney 

Offices:
Auburn, California
La Jolla, California 
858-456-5822 cell
Email: Frazierlaw@... 
Since 1978


Business Search - Business Entities - Business Programs California Secretary of State

KB6SQT - Sam
 

SFARC is a NonProfit Corporation and could qualify as a 503c or other exemption entity. 
It is not a regular corporation or Limited Liability Company. It appears to be up to date and current in California. 
Have there been donations or solicitations or donations? 
Dues by members are not considered donations unless huge where the contribution is large enough to be considered a donation beyond shared cost operations of the club.
The corporate books should reflect the Board action to become a 503 or related exemption.




Sam 


Sam Frazier
Attorney 

Offices:
Auburn, California
La Jolla, California 
858-456-5822 cell
Email: Frazierlaw@... 
Since 1978


Re: IRS tax exempt status

Dennis - WU6X
 

From the archives ... this may answer a few questions.

Dennis, WU6X


Re: SFARC By-Laws Revision for Review 2020

Jeff - KM6RGO
 

Good question Aaron,

I have been looking for our IRS Tax determination letter and it does not appear to be in the file.  The Ca Franchise Tax Board Determination letter from 2010 does not specify whether we are a 501c3 or other.  I seem to remember while filing, that we are a 501c3, however, paperwork that I have (tax fillings) does not specify status and proof, the moment, is filled away somewhere.  I will confirm our status with the IRS and request an updated IRS determination letter for our records.  This has proven to be a necessary exercise.

Thanks!

Jeff, KM6RGO
916-849-0736

On Sep 14, 2020, at 10:34 PM, Brian Gohl - AI6US <ai6us@...> wrote:


Hello Aaron,

I have asked our club's treasurer Jeff, KM6RGO to comment on this.

Best Regards! 
Brian Gohl - AI6US 
(916) 770-7751 cell


-------- Original message --------
From: Aaron K6ABJ <aaron@...>
Date: 9/14/20 8:26 PM (GMT-08:00)
To: SFARC Members <sfarc@w6ek.groups.io>
Subject: Re: [from W6EK Groups.io] SFARC By-Laws Revision for Review 2020

Brian,

What type of not for profit is SFARC? Does the club have a copy of SFARC’s tax exempt status designating it as 501c3 or 501c7? I would like to see a copy. A review of the By-Laws states SFARC is organized for the benefit of its members, thereby suggesting it is tax exempt under 501(c)7 not 501(c)3. Even though both of these types of not for profit organizations are exempt from paying income tax, the difference is important as one is a “charitable organization“ where donations to it are tax-deductible and the other is not. A 501c7 exists for the benefit of its members, whereas a 501c3 exists for the benefit of the public.

Aaron

On Sep 14, 2020, at 12:14 PM, Brian Gohl - AI6US <ai6us@...> wrote:

Hello SFARC Members,

Please find the attached Sierra Foothills Amateur Radio Club by-laws document (rev 7) accepted by the board on September 11, 2020. We are referring the revised by-laws to the membership for your review, comment and recommended for acceptance at the October 9th, 2020 club meeting. Please contact myself any of the board or directors if you have any questions or comments on the revised by-laws document.

Thank you to Tyghe - W6TJR, Earl - K6GPB, Orion - AI6JB, Jim - WA8MPA, Nathan - K6NDC and Gerry - WA6E for your work in updating this document! 
--
Brian- AI6US
<Rev7_SFARC ByLaws.pdf>

--
Brian- AI6US


Re: IRS tax exempt status

KB6SQT - Sam
 

73s!


Sam 


Sam Frazier
Attorney 

Offices:
Auburn, California
La Jolla, California 
858-456-5822 cell
Email: Frazierlaw@... 
Since 1978


On Sep 14, 2020, at 11:56 PM, Aaron K6ABJ <aaron@...> wrote:



Sam,

I apologize for my negativity. My response perhaps speaks more about my pre-conceived attitude than yours. I interpreted your closing sentence of “It is ok as is.” as being dismissive. I also interpreted your abundant references to your legal offices as being egocentric and as tools to overpower me and my voice.

Aaron

On Sep 14, 2020, at 11:14 PM, Brian Gohl - AI6US <ai6us@...> wrote:



[Edited Message Follows]

Aaron,
 
Please use the forum for the open exchange of information.
 
I did not view Sam's post as "dismissive and egocentric" towards you as he was stating a professional opinion just as you are. It is fine to have opposing opinions expressed by two professionals. Please assist the club in determining the best course. 
 
Best Regards! 
Brian Gohl - AI6US 
(916) 770-7751 cell
 
 
-------- Original message --------
From: Aaron K6ABJ <aaron@...>
Date: 9/14/20 10:34 PM (GMT-08:00)
To: Frazierlaw@...
Cc: sfarc@w6ek.groups.io
Subject: Re: [from W6EK Groups.io] IRS tax exempt status
 
What specific costs are there to maintaining a 501 status? As an accountant for several 501 organizations who have successfully maintained their status, I am unaware of any significant costs, unless of course you get attorneys involved.

As a donor to charitable organizations it is very important to me that the organizations I donate to are recognized as “Charitable” 501(c)(3) organizations. Without such IRS recognition, I cannot deduct my donations on my tax return.

I am not an attorney, so I cannot give legal advice like you can, but to my knowledge only 501(c)(3) organizations can solicit tax deductible donations. In either event, the tax deductibility of my donations is important to me, and it affects how much I give to an organization. I have encountered organizations in the past who hold themselves out as being recognized by the IRS as being a 501(c)(3), when in fact they weren’t, and I am not going down that road again. Such organizations create IRS tax liabilities for me, so they are not included in my regular giving or in my will. I have also been associated with organizations which have elected to convert from a 501c7 to a 501c3 status (at significant cost) to obtain donations that far exceeded the costs of conversion.

Your dismissive and egocentric attitude is unappreciated.

Aaron

> On Sep 14, 2020, at 9:06 PM, "Frazierlaw@..." <Frazierlaw@...> wrote:
>




--
Brian- AI6US


Re: IRS tax exempt status

Aaron K6ABJ
 


Sam,

I apologize for my negativity. My response perhaps speaks more about my pre-conceived attitude than yours. I interpreted your closing sentence of “It is ok as is.” as being dismissive. I also interpreted your abundant references to your legal offices as being egocentric and as tools to overpower me and my voice.

Aaron

On Sep 14, 2020, at 11:14 PM, Brian Gohl - AI6US <ai6us@...> wrote:



[Edited Message Follows]

Aaron,
 
Please use the forum for the open exchange of information.
 
I did not view Sam's post as "dismissive and egocentric" towards you as he was stating a professional opinion just as you are. It is fine to have opposing opinions expressed by two professionals. Please assist the club in determining the best course. 
 
Best Regards! 
Brian Gohl - AI6US 
(916) 770-7751 cell
 
 
-------- Original message --------
From: Aaron K6ABJ <aaron@...>
Date: 9/14/20 10:34 PM (GMT-08:00)
To: Frazierlaw@...
Cc: sfarc@w6ek.groups.io
Subject: Re: [from W6EK Groups.io] IRS tax exempt status
 
What specific costs are there to maintaining a 501 status? As an accountant for several 501 organizations who have successfully maintained their status, I am unaware of any significant costs, unless of course you get attorneys involved.

As a donor to charitable organizations it is very important to me that the organizations I donate to are recognized as “Charitable” 501(c)(3) organizations. Without such IRS recognition, I cannot deduct my donations on my tax return.

I am not an attorney, so I cannot give legal advice like you can, but to my knowledge only 501(c)(3) organizations can solicit tax deductible donations. In either event, the tax deductibility of my donations is important to me, and it affects how much I give to an organization. I have encountered organizations in the past who hold themselves out as being recognized by the IRS as being a 501(c)(3), when in fact they weren’t, and I am not going down that road again. Such organizations create IRS tax liabilities for me, so they are not included in my regular giving or in my will. I have also been associated with organizations which have elected to convert from a 501c7 to a 501c3 status (at significant cost) to obtain donations that far exceeded the costs of conversion.

Your dismissive and egocentric attitude is unappreciated.

Aaron

> On Sep 14, 2020, at 9:06 PM, "Frazierlaw@..." <Frazierlaw@...> wrote:
>




--
Brian- AI6US


Re: IRS tax exempt status

Brian Gohl - AI6US
 
Edited

Aaron,
 
Please use the forum for the open exchange of information.
 
I did not view Sam's post as "dismissive and egocentric" towards you as he was stating a professional opinion just as you are. It is fine to have opposing opinions expressed by two professionals. Please assist the club in determining the best course. 
 
Best Regards! 
Brian Gohl - AI6US 
(916) 770-7751 cell
 
 

-------- Original message --------
From: Aaron K6ABJ <aaron@...>
Date: 9/14/20 10:34 PM (GMT-08:00)
To: Frazierlaw@...
Cc: sfarc@w6ek.groups.io
Subject: Re: [from W6EK Groups.io] IRS tax exempt status
 
What specific costs are there to maintaining a 501 status? As an accountant for several 501 organizations who have successfully maintained their status, I am unaware of any significant costs, unless of course you get attorneys involved.

As a donor to charitable organizations it is very important to me that the organizations I donate to are recognized as “Charitable” 501(c)(3) organizations. Without such IRS recognition, I cannot deduct my donations on my tax return.

I am not an attorney, so I cannot give legal advice like you can, but to my knowledge only 501(c)(3) organizations can solicit tax deductible donations. In either event, the tax deductibility of my donations is important to me, and it affects how much I give to an organization. I have encountered organizations in the past who hold themselves out as being recognized by the IRS as being a 501(c)(3), when in fact they weren’t, and I am not going down that road again. Such organizations create IRS tax liabilities for me, so they are not included in my regular giving or in my will. I have also been associated with organizations which have elected to convert from a 501c7 to a 501c3 status (at significant cost) to obtain donations that far exceeded the costs of conversion.

Your dismissive and egocentric attitude is unappreciated.

Aaron

> On Sep 14, 2020, at 9:06 PM, "Frazierlaw@..." <Frazierlaw@...> wrote:
>




--
Brian- AI6US


Re: SFARC By-Laws Revision for Review 2020

Aaron K6ABJ
 

Thank you Brian. Much appreciated.

Aaron

On Sep 14, 2020, at 10:34 PM, Brian Gohl - AI6US <ai6us@...> wrote:


Hello Aaron,

I have asked our club's treasurer Jeff, KM6RGO to comment on this.

Best Regards! 
Brian Gohl - AI6US 
(916) 770-7751 cell


-------- Original message --------
From: Aaron K6ABJ <aaron@...>
Date: 9/14/20 8:26 PM (GMT-08:00)
To: SFARC Members <sfarc@w6ek.groups.io>
Subject: Re: [from W6EK Groups.io] SFARC By-Laws Revision for Review 2020

Brian,

What type of not for profit is SFARC? Does the club have a copy of SFARC’s tax exempt status designating it as 501c3 or 501c7? I would like to see a copy. A review of the By-Laws states SFARC is organized for the benefit of its members, thereby suggesting it is tax exempt under 501(c)7 not 501(c)3. Even though both of these types of not for profit organizations are exempt from paying income tax, the difference is important as one is a “charitable organization“ where donations to it are tax-deductible and the other is not. A 501c7 exists for the benefit of its members, whereas a 501c3 exists for the benefit of the public.

Aaron

On Sep 14, 2020, at 12:14 PM, Brian Gohl - AI6US <ai6us@...> wrote:

Hello SFARC Members,

Please find the attached Sierra Foothills Amateur Radio Club by-laws document (rev 7) accepted by the board on September 11, 2020. We are referring the revised by-laws to the membership for your review, comment and recommended for acceptance at the October 9th, 2020 club meeting. Please contact myself any of the board or directors if you have any questions or comments on the revised by-laws document.

Thank you to Tyghe - W6TJR, Earl - K6GPB, Orion - AI6JB, Jim - WA8MPA, Nathan - K6NDC and Gerry - WA6E for your work in updating this document! 
--
Brian- AI6US
<Rev7_SFARC ByLaws.pdf>

--
Brian- AI6US


Re: SFARC By-Laws Revision for Review 2020

Brian Gohl - AI6US
 

Hello Aaron,

I have asked our club's treasurer Jeff, KM6RGO to comment on this.

Best Regards! 
Brian Gohl - AI6US 
(916) 770-7751 cell


-------- Original message --------
From: Aaron K6ABJ <aaron@...>
Date: 9/14/20 8:26 PM (GMT-08:00)
To: SFARC Members <sfarc@w6ek.groups.io>
Subject: Re: [from W6EK Groups.io] SFARC By-Laws Revision for Review 2020

Brian,

What type of not for profit is SFARC? Does the club have a copy of SFARC’s tax exempt status designating it as 501c3 or 501c7? I would like to see a copy. A review of the By-Laws states SFARC is organized for the benefit of its members, thereby suggesting it is tax exempt under 501(c)7 not 501(c)3. Even though both of these types of not for profit organizations are exempt from paying income tax, the difference is important as one is a “charitable organization“ where donations to it are tax-deductible and the other is not. A 501c7 exists for the benefit of its members, whereas a 501c3 exists for the benefit of the public.

Aaron

On Sep 14, 2020, at 12:14 PM, Brian Gohl - AI6US <ai6us@...> wrote:

Hello SFARC Members,

Please find the attached Sierra Foothills Amateur Radio Club by-laws document (rev 7) accepted by the board on September 11, 2020. We are referring the revised by-laws to the membership for your review, comment and recommended for acceptance at the October 9th, 2020 club meeting. Please contact myself any of the board or directors if you have any questions or comments on the revised by-laws document.

Thank you to Tyghe - W6TJR, Earl - K6GPB, Orion - AI6JB, Jim - WA8MPA, Nathan - K6NDC and Gerry - WA6E for your work in updating this document! 
--
Brian- AI6US
<Rev7_SFARC ByLaws.pdf>

--
Brian- AI6US


Re: IRS tax exempt status

Aaron K6ABJ
 

What specific costs are there to maintaining a 501 status? As an accountant for several 501 organizations who have successfully maintained their status, I am unaware of any significant costs, unless of course you get attorneys involved.

As a donor to charitable organizations it is very important to me that the organizations I donate to are recognized as “Charitable” 501(c)(3) organizations. Without such IRS recognition, I cannot deduct my donations on my tax return.

I am not an attorney, so I cannot give legal advice like you can, but to my knowledge only 501(c)(3) organizations can solicit tax deductible donations. In either event, the tax deductibility of my donations is important to me, and it affects how much I give to an organization. I have encountered organizations in the past who hold themselves out as being recognized by the IRS as being a 501(c)(3), when in fact they weren’t, and I am not going down that road again. Such organizations create IRS tax liabilities for me, so they are not included in my regular giving or in my will. I have also been associated with organizations which have elected to convert from a 501c7 to a 501c3 status (at significant cost) to obtain donations that far exceeded the costs of conversion.

Your dismissive and egocentric attitude is unappreciated.

Aaron

On Sep 14, 2020, at 9:06 PM, "Frazierlaw@..." <Frazierlaw@...> wrote:


Re: IRS tax exempt status

KB6SQT - Sam
 

An organization such as our club does not have to be a 503c or 501c7 to have a not for profit IRS Not For Profit Status. Many Rotary Clubs (as an example) do not incorporate to achieve that avenue of status. It is expensive to maintain such a status despite non profit corporate status being available to acquire some form of 503 or 501 status. 
The current club status is accomplished by a mere filing designation with the IRS. 
It is ok as is.

Sam 


Sam Frazier
Attorney 

Offices:
Auburn, California
La Jolla, California 
858-456-5822 cell
Email: Frazierlaw@... 
Since 1978


On Sep 14, 2020, at 8:54 PM, Aaron K6ABJ <aaron@...> wrote:


Here is an example of the letter I am requesting from the SFARC. Note, in the upper right hand corner of the letter regarding the North Hills Radio Club, that it is exempt under Section 501(c)(7). Based on the verbiage of the SFARC’s bylaws, I suspect the SFARC is also exempt under section 501(c)(7).




Aaron



<501c7 Charter - IRS.PDF>


IRS tax exempt status

Aaron K6ABJ
 

Here is an example of the letter I am requesting from the SFARC. Note, in the upper right hand corner of the letter regarding the North Hills Radio Club, that it is exempt under Section 501(c)(7). Based on the verbiage of the SFARC’s bylaws, I suspect the SFARC is also exempt under section 501(c)(7).




Aaron


Re: SFARC By-Laws Revision for Review 2020

Aaron K6ABJ
 

Brian,

What type of not for profit is SFARC? Does the club have a copy of SFARC’s tax exempt status designating it as 501c3 or 501c7? I would like to see a copy. A review of the By-Laws states SFARC is organized for the benefit of its members, thereby suggesting it is tax exempt under 501(c)7 not 501(c)3. Even though both of these types of not for profit organizations are exempt from paying income tax, the difference is important as one is a “charitable organization“ where donations to it are tax-deductible and the other is not. A 501c7 exists for the benefit of its members, whereas a 501c3 exists for the benefit of the public.

Aaron

On Sep 14, 2020, at 12:14 PM, Brian Gohl - AI6US <ai6us@...> wrote:

Hello SFARC Members,

Please find the attached Sierra Foothills Amateur Radio Club by-laws document (rev 7) accepted by the board on September 11, 2020. We are referring the revised by-laws to the membership for your review, comment and recommended for acceptance at the October 9th, 2020 club meeting. Please contact myself any of the board or directors if you have any questions or comments on the revised by-laws document.

Thank you to Tyghe - W6TJR, Earl - K6GPB, Orion - AI6JB, Jim - WA8MPA, Nathan - K6NDC and Gerry - WA6E for your work in updating this document! 
--
Brian- AI6US
<Rev7_SFARC ByLaws.pdf>


Re: FCC Proposes to Reinstate Ham License Fees

Brian Gohl - AI6US
 

I was too focused on "fees". Thanks!

--
Best Regards!
Brian Gohl - AI6US
(916) 770-7751


-------------------------
On Mon, 14 Sep 2020 12:18:42 -0700, Aaron Jones <aaron@...>
wrote:

Section 9 exempts amateur radio from “regulatory fees”. Section 8
addresses “application fees”, of which there is no exemption for amateur
radio.

Aaron

On Sep 14, 2020, at 8:52 AM, Brian Gohl - AI6US
<ai6us@...> wrote:

--
Brian- AI6US


Re: FCC Proposes to Reinstate Ham License Fees

Aaron K6ABJ
 

Section 9 exempts amateur radio from “regulatory fees”. Section 8 addresses “application fees”, of which there is no exemption for amateur radio.

Aaron

On Sep 14, 2020, at 8:52 AM, Brian Gohl - AI6US <ai6us@...> wrote:


SFARC By-Laws Revision for Review 2020

Brian Gohl - AI6US
 

Hello SFARC Members,

Please find the attached Sierra Foothills Amateur Radio Club by-laws document (rev 7) accepted by the board on September 11, 2020. We are referring the revised by-laws to the membership for your review, comment and recommended for acceptance at the October 9th, 2020 club meeting. Please contact myself any of the board or directors if you have any questions or comments on the revised by-laws document.

Thank you to Tyghe - W6TJR, Earl - K6GPB, Orion - AI6JB, Jim - WA8MPA, Nathan - K6NDC and Gerry - WA6E for your work in updating this document! 
--
Brian- AI6US


Re: FCC Proposes to Reinstate Ham License Fees

Brian Gohl - AI6US
 

https://www.congress.gov/115/plaws/publ141/PLAW-115publ141.pdf

Page 738 Sec.9, e, 1, b. Fees. Exception.

It appears that the FCC proposal for amateur radio licenses does not align with the law. The law provides exception of amateur radio licencees under part 97. Am I reading the law incorrectly or has the FCC proposed fees on an exempted service?


--
Brian- AI6US


General License Exam Class -- Enrollment Begins Now!

Orion, AI6JB
 

The Sierra Foothills ARC is enrolling students for the General License Exam Class.

If you are a Technician and want to upgrade to GENERAL, this class is for you.  We will hold 6 weekly 2 hour on-line sessions on Tuesday nights starting October 6th through November 17th from 7:00 to 9:00 PM.

In addition to the the weekly sessions, there will be two (2) in-person lab classes.  In the first class, you will build and test a 40/20/15/10m End-fed antenna.  In the second lab, we will show you how to setup and operate an HF station.

A VE session will be scheduled soon after you complete the class.  You are not required to sit for this exam session.  

Fee is $40 for SFARC members and youth (age 21 and under), and $65 for non-members.  Fee includes the ARRL General Class License Exam manual (spiral bound) and materials for End-Fed antenna project.  The $15 VE session fee is not included in the course fee.

If you would like to register for the class, please fill out the electronic registration form HERE.  Mail your class fee to Sierra Foothills ARC, P.O. Box 6421,
Auburn, CA 95604-6421.

If you have any questions, please contact Orion, AI6JB, at ai6jb@...


Sloper Antennas! #forsale

carl.wf6j@gmail.com
 
Edited

Commercial, but of interest


 
SLOPER Antennas
Single- and Multi-Element Directive Antennas 
for the Low Bands
By Juergen A. Weigl, OE5CWL

With calculations and practical experience, this 236-page bookshows which basic concepts have to be considered for sloper antennas for the low bands. These fundamentals are supplemented by construction guidelines for directive antennas using a single element or several elements. Previously, gathering all the necessary information to construct an effective sloper for a particular application was tedious and time consuming. Here, in one place, the reader finds all of the information needed for successful home building of the antennas. Thus, this book fills a gap in ham radio literature.   

Some of the topics inside
1. Vertical dipole and sloper in free space, over perfect or real ground
2. Sloper with several elements  
3. Feeding sloper antennas 
4.
 Multi-band sloper 
5. W3DZZ and double Zepp as a sloper antenna
sloperjpg
6. Multi-element sloper antennas for multi-band operation  
7. Special types of halfwave sloper antennas
8. Multi-element phased sloper arrays
9. Bent-wire slopers
10. The quarterwave vertical radiator
11. The radial system
12. The sloping vertical
13.
 Multi-element arrays using sloping vertica  
14.
 The quarterwave sloper 

Click on blue links below to order today!

6 X 9 Paperback - Only $24.95
 Book on CD - Only $18.95 
  Buy Both and save Only $36.95

Plus applicable shipping
 charge. 

CQ Communications, Inc.
 
 
   


FOR SALE: Yaesu FT-1900R #forsale

Dennis - WU6X
 
Edited

The FT-1900R is a ruggedly-built, high-performance 55-Watt, 144 MHz (2m only) mobile FM transceiver with outstanding receiver performance and crisp, clean audio. Optimized for ease of operation day or night, the FT-1900R is one tough radio for operating in a tough world! Output power: 55W, 25W, 10W, 5W

Case Size (W × H × D)

5.5”×1.6”×5.7”, weight: 2.6lb

Full specifications at: https://www.aliexpress.com/item/1380062764.html

NOTES:
Includes hard-copy manual, illuminated Touch-Tone mic for keypad frequency entry, Anderson Power Pole DC connections

Dedicated 10-channel NOAA Weather Broadcast Bank includes ten standard NOAA Weather channels
200 memory channels with alpha-numeric labeling
Mic cord is slightly damaged at mic end; repairable


Tested and working perfectly; selling for a friend: For sale at $100 now $75!

Contact wu6x @ hotmail dot com