Portal | JeffersonRiver.org | Canoe Trail | Recreation | Conservation | Resources | Join us On-Line!

B Y L A W S

Of

3RIVERSPARK.ORG

 


ARTICLE I

Offices

Section 1. Registered and Principal Offices. The initial registered office of the Corporation shall be 12 Quartz Street, Pony, Montana 59747; and the name of the registered agent at this address is Thomas J. Elpel. The mailing address of the initial principal office of the Corporation shall be PO Box 697, Pony, MT 59747. The registered office need not be identical with the principal office of the Corporation and may be changed at any time by the Board of Directors.

Section 2. Other Offices. The Corporation may also have offices at such other places both within the State of Montana as the Board of Directors may from time to time determine or the business of the Corporation may require to make desirable.

ARTICLE II

Purpose

Section 1. IRC Section 501(c)(3) Purposes.  This corporation is organized exclusively for one or more of the purposes as specified in Section 501(c)(3) of the Internal Revenue Code, including the making of distributions to organizations with such purposes that qualify as exempt organizations under Section 501(c)(3) of the Internal Revenue Code.

 

Section 2. Specific Objectives And Purposes.  The Corporation is organized and shall be operated exclusively for charitable, educational and scientific purposes, and may engage in any lawful activities in furtherance of such purposes. The purposes shall include, but not be limited to, preserving lands within the Gallatin River, Madison River and Jefferson River watersheds in southwestern Montana, as well as other geographical areas that the Board of Directors may expand by bylaw or resolution.  The corporation places particular emphasis on assisting in the preservation of open space and increasing recreational access along the aforementioned rivers.  It has a commitment to using traditional tools of private land management such as the acquisition of conservation and recreational easements.  It may also act as chief facilitator in transactions conveying any interest in property between private and public sources, including the right to hold an option of an interest in property.

 

 

ARTICLE III

Directors and Committees

Section 1. Powers.  Subject to the provisions of the laws of the State of Montana, all corporate powers shall be exercised by or under the authority of, and the business and affairs of the Corporation managed under the direction of, its Board of Directors, subject to any limitation set forth in the Articles of Incorporation, other provisions of these Bylaws duly approved by the Board, or agreements among the Board which are otherwise lawful.

Section 2. Number and Election. The initial Board shall consist of six (6) persons. The Board by a majority vote may change the number of directors or may establish a variable range for the size of the Board of Directors by fixing a minimum and maximum number of directors; provided, however, that the Board of Directors must at all times consist of three or more natural persons. If a variable range is established, the number of directors may be fixed or changed from time to time, within the minimum and maximum, by the Board. After initial election or appointment, Directors are elected at each annual meeting.

Section 3. Duties.  It shall be the duty of the Directors to:

 

(a) Perform any and all duties imposed on them collectively or individually by law, by the Articles of Incorporation, or by these Bylaws;

(b) Appoint and remove, employ and discharge, and, except as otherwise provided in these Bylaws, prescribe the duties and fix the compensation, if any, of all officers, agents and employees of the corporation;

(c) Supervise all officers, agents and employees of the corporation to assure that their duties are performed properly;

(d) Meet at such times and places as required by these Bylaws;

(e) Register their addresses with the Secretary of the corporation, and notices of meetings mailed or e-mailed to them at such addresses shall be valid notices thereof.

 

Section 4. Term Of Office.  Each Director shall hold office for a period of one (1) year and until his or her successor is elected and qualifies.

Section 5. Qualifications. Directors shall be natural persons who have attained the age of eighteen (18) years, but need not be residents of the State of Montana.

Section 6. Vacancies. Unless the Articles of Incorporation or other provisions of these Bylaws duly approved by the Board provide otherwise, if a vacancy occurs on the Board of Directors, including a vacancy resulting from an increase in the number of directors: (1) the Board of Directors may fill the vacancy, or (2) if the Directors remaining in office constitute fewer than a quorum of the Board, they may fill the vacancy by the affirmative vote of a majority of all the directors remaining in office.  A vacancy that will occur at a specific later date (by reason of a resignation effective at a later date) may be filled before the vacancy occurs but the new Director may not take office until the vacancy occurs.

Section 7. Resignation. A Director may resign at any time by delivering written notice to the Board of Directors, its presiding officer or to the president or secretary. A resignation is effective when the notice is delivered unless the notice specifies a later effective date.

Section 8. Removal of directors by directors. A director elected by the Board may be removed with or without cause by the vote of a majority of the directors then in office, with the exception of the Chief Executive Officer who may only be removed by unanimous vote of the Board with the exception of his or her vote. If, at the beginning of a director's term on the Board, the Articles of Incorporation or these Bylaws provide that the director may be removed for missing a specified number of meetings, the Board may remove the director for failing to attend the specified number of meetings. The director may be removed only if a majority of the directors then in office vote for the removal. An appointed director may be removed without cause by the person appointing the director. The Board or person removing the director shall do so by giving written notice of the removal to the director and either the presiding officer of the Board or the Corporation's president or secretary. A removal is effective when the notice is delivered unless the notice specifies a future effective date.

Section 9. Committees. The Board of Directors may create one or more committees and appoint members of the Board of Directors to serve on them. Each committee may have one or more members, who serve at the pleasure of the Board of Directors. To the extent specified by the Board of Directors or in the Articles of Incorporation or other provisions of these Bylaws, each committee may exercise the authority of the Board of Directors under Article III, Section 1 of these Bylaws. A committee may not, however: (1) authorize distributions, (2)  purchase land rights or easements, (3) approve or recommend to the board dissolution, merger, or the sale, pledge, or transfer of all or substantially all of the Corporation's assets, (4) elect, appoint, or remove directors or fill vacancies on the Board of Directors or on any of its committees, (5) adopt, amend or repeal the Articles of Incorporation or Bylaws. The creation of, delegation of authority to, or action by a committee does not alone constitute compliance by a director with the standards of conduct of the corporation. So far as applicable, the provisions of these Bylaws which govern meetings, action without meetings, notice and waiver of notice, and quorum and voting requirements of the Board apply to committees and their members as well.

Section 10. Non-Liability of Directors. The directors shall not be personally liable for the debts, liabilities, or other obligations of the corporation.

Section 11. Indemnification by Corporation of Directors and Officers. The directors and officers of the corporation shall be indemnified by the corporation to the fullest extent permissible under the laws of the state of Montana.

 

ARTICLE IV

Meetings And Action of the Board of Directors

Section l. Meetings of Board and Committees. The Board of Directors shall hold an annual meeting at the principal office of the corporation unless otherwise provided by the board or at such other place as may be designated from time to time by resolution of the Board of Directors.  Special meetings of the Board may be called at any time by the President or by a majority of the Directors.  Regular meetings of the board are to be held via e-mail correspondence as outlined in Section 2, and are considered to be continuously in session.

Section 2. Meetings by E-Mail. Members of the Board of Directors or any committee designated by such Board may participate in a meeting of such Board or committee by e-mail correspondence by means of which all persons participating in the meeting can read and respond to the dialogue at their reasonable convenience.  For any resolution put forth for a vote, Members of the Board have (10) days to respond with a vote via e-mail for their vote to be counted as legitimate.  Discussion of and voting on any resolution shall be copied to all members of the board.

Section 3. Notice of Meeting. Notice of the date, time, place, or purpose of annual and other special meetings of the Board of Directors or any committee need not be given. Notice of any special meeting, setting forth the date, time and place of the meeting, shall be given to each director or committee member, as the case may be, by oral, telegraphic or written notice served on each director or committee member personally not less than two (2) days before the meeting, or by written notice deposited in the United States mail, first class postage prepaid, postmarked at least three (3) days prior to the date of the meeting. The notice need not describe the purpose of the special meeting unless otherwise required by the Articles of Incorporation or other provisions in these Bylaws.

Section 4. Waiver of Notice.  Whenever any notice of a meeting is required to be given to any director of this corporation under provisions of the Articles of Incorporation, these Bylaws, or the law of this state, a waiver of notice in writing signed by the director, whether before or after the time of the meeting, shall be equivalent to the giving of such notice.

Section 5. Quorum and Voting. Unless otherwise required by the Articles of Incorporation, Bylaws or the Internal Revenue Code, a quorum of the Board of Directors consists of a majority of the sitting number of directors.  If a quorum is present when a vote is taken, the affirmative vote of a majority of directors present is the act of the Board of Directors unless the Articles of Incorporation, other provisions of these Bylaws or the Internal Revenue Code otherwise require the vote of a greater number of directors.

Section 6. Presumption of Assent. A director who is present at a meeting of the Board of Directors or a committee of the Board of Directors when corporate action is taken is deemed to have assented to the action taken unless: (1) he objects at the beginning of the meeting (or promptly upon his arrival) to holding it or transacting business at the meeting, (2) his dissent or abstention from the action taken is entered in the minutes of the meeting, or (3) he delivers written notice of his dissent or abstention by e-mail or other medium of data transmission to the presiding officer of the meeting before its adjournment or to the Corporation immediately after adjournment of the meeting. The right of dissent or abstention is not available to a director who votes in favor of the action taken.

ARTICLE V

Officers

Section 1. Designation. The officers of the Corporation may consist of a President, a Secretary and a Treasurer who shall be elected by the Board of Directors. The Board of Directors may also choose one or more Vice Presidents, Assistant Secretaries and Assistant Treasurers. The same individual may simultaneously hold more than one office in the Corporation. The Board of Directors may appoint such other officers and agents as it shall deem necessary who shall hold their offices for such terms and shall exercise such powers and perform such duties as shall be determined from time to time by the Board.

Section 2. Qualifications. Officers shall be natural persons who have attained the age of eighteen (18) years, but need not be residents of the State of Montana.

Section 3. Compensation. The salaries of all officers of the Corporation shall be fixed by the Board of Directors or a committee or officer appointed by the Board. Salary payments made to an officer of the Corporation that shall be disallowed in whole or in part as a deductible expense by the Corporation for federal income tax purposes shall be reimbursed by such officer to the Corporation to the full extent of the disallowance. It shall be the duty of the Board of Directors to enforce payment of each such amount disallowed.

Section 4. Term of Office. Unless otherwise provided by resolution of the Board of Directors, the principal officers shall be chosen annually by the Board at the first meeting of the Board, or as soon thereafter as is conveniently possible. Subordinate officers may be elected from time to time. Each officer shall serve until expiration of the term for which he was elected or until his successor shall have been chosen and qualified, or until his death, resignation or removal.

Section 5. Resignation and Removal. An officer may resign at any time by delivering notice to the Corporation. A resignation is effective when the notice is delivered unless the notice specifies a later effective date. The Board of Directors may remove any officer at any time with or without cause.

Section 6. Vacancies. Any vacancy in an office resulting from any cause may be filled by the Board of Directors.

Section 7. Contract Rights. The appointment of an officer does not itself create a right to contract. An officer's removal or resignation does not affect the Corporation’s contract rights, if such contract rights were lawfully entered by said officer during his or her tenure.

Section 8. Standards of Conduct. An officer with discretionary authority shall discharge his duties under that authority pursuant to the laws governing non-profit corporations in the state of Montana.

Section 9. Powers and Duties.

(a) Chief Executive Officer. The President shall be the chief executive officer of the Corporation unless the Board of Directors designates the Chairman of the Board as chief executive officer. Subject to the control of the Board of Directors and the executive committee (if any), the chief executive officer shall have general executive charge, management and control of the properties, business and operations of the Corporation with all such powers as may be reasonably incident to such responsibilities.

(b) Chairman of the Board. If elected, the Chairman of the Board shall preside at all meetings of the members and of the Board of Directors; and he shall have such other powers and duties as designated in these Bylaws and as from time to time may be assigned to him by the Board of Directors.

(c) President. As prescribed by the Board of Directors, the President shall have the authority to agree upon and execute all leases, contracts, evidences of indebtedness and other obligations in the name of the Corporation; and, unless the Board of Directors otherwise determines, he shall, in the absence of the Chairman of the Board or if there be no Chairman of the Board, preside at all meetings of the members and of the Board of Directors; and he shall have such other powers and duties as designated in accordance with these Bylaws and as from time to time may be assigned to him by the Board of Directors.

(d) Vice Presidents. In the absence of the Chairman of the Board (if any), or President, or in the event of their inability or refusal to act, a Vice President designated by the Board of Directors shall perform the duties of the Chairman of the Board (if any), or the President, as the case may be, and when so acting shall have all of the powers of and be subject to all the restrictions upon the Chairman of the Board (if any), or the President. The Vice Presidents shall perform such other duties and have such other powers as the Board of Directors may from time to time prescribe.

(e) Treasurer. The Treasurer shall have responsibility for the custody and control of all the funds and securities of the Corporation. He shall perform all acts incident to the position of Treasurer subject to the control of the chief executive officer, the chief operating officer, and the Board of Directors; and he shall, if required by the Board of Directors, give such bond for the faithful discharge of his duties in such form as the Board of Directors may require.

(f) Assistant Treasurers. Each Assistant Treasurer shall have the powers and duties pertaining to his office, together with such other powers and duties as may be assigned to him by the chief executive officer, the chief operating officer and the Board of Directors. The Assistant Treasurers shall exercise the powers of the Treasurer during that officer's absence or inability to act.

(g) Secretary. The Secretary shall keep the minutes of all meetings of the Board of Directors and the minutes of all meetings of the members, in books and/or on the website provided for that purpose; he shall attend to the giving and serving of all notices; he may in the name of the Corporation affix the seal of the Corporation to all contracts of the Corporation and attest the seal of the Corporation thereto; he shall have charge of such books and papers as the Board of Directors may direct, all of which shall at all reasonable times be open to inspection of any director upon request at the office of the Corporation during business hours; and he shall in general perform all duties incident to the office of Secretary, subject to the control of the chief executive officer, chief operating officer and the Board of Directors.

(h) Assistant Secretaries. Each Assistant Secretary shall have the usual powers and duties pertaining to that office, together with such other powers and duties as may be assigned to him by the chief executive officer, chief operating officer, the Board of Directors or the Secretary. The Assistant Secretaries shall exercise the powers of the Secretary during that officer's absence or inability to act.

Section 10. Voting Securities of the Corporation. Unless otherwise ordered by the Board of Directors, the President shall have full power and authority on behalf of the Corporation to attend and to act and vote at any meetings of security holders of corporations in which the Corporation may hold securities, and at such meetings shall possess and may exercise any and all rights and powers incident to the ownership of such securities which the Corporation might have possessed and exercised if it had been present. The Board of Directors by resolution from time to time may confer like powers upon any other officer or person.

 

ARTICLE VI


Execution Of Instruments, Deposits And Funds

 

Section 1. Execution Of Instruments.  The Board of Directors, except as otherwise provided in these Bylaws, may by resolution authorize any officer or agent of the corporation to enter into any contract or execute and deliver any instrument in the name of and on behalf of the corporation, and such authority may be general or confined to specific instances. Unless so authorized, no officer, agent, or employee shall have any power or authority to bind the corporation by any contract or engagement or to pledge its credit or to render it liable monetarily for any purpose or in any amount.

 

Section 2. Checks And Notes.  Except as otherwise specifically determined by resolution of the Board of Directors, or as otherwise required by law, checks, drafts, promissory notes, orders for the payment of money, and other evidence of indebtedness of the corporation shall be signed by the Treasurer and countersigned by the President of the corporation.

 

Section 3. Deposits.  All funds of the corporation shall be deposited from time to time to the credit of the corporation in such banks, trust companies, or other depositories as the Board of Directors may select.

 

Section 4. Gifts.  The Board of Directors may accept on behalf of the corporation any contribution, gift, bequest, or devise for the nonprofit purposes of this corporation.

 

ARTICLE VII

Loans

Section l. Restrictions on Loans. No loans shall be contracted on behalf of the Corporation and no indebtedness shall be issued or incurred in its name unless authorized by a resolution of the Board of Directors. Such resolution may grant general authority or may be confined to specific instances.

 

ARTICLE VIII


Corporate Records, Reports And Seal

 

Section 1. Maintenance Of Corporate Records. The corporation shall keep at its principal office or on a website provided for the purpose:

(a) Minutes of all meetings of directors, committees of the board indicating the time and place of holding such meetings, whether regular or special, how called, the notice given, and the names of those present and the proceedings thereof;

(b) Adequate and correct books and records of account, including accounts of its properties and business transactions and accounts of its assets, liabilities, receipts, disbursements, gains and losses;

(c) A copy of the corporation's Articles of Incorporation and Bylaws as amended to date.

 

Section 2. Corporate Seal.  The Board of Directors may adopt, use, and at will alter, a corporate seal. Such seal shall be kept at the principal office of the corporation. Failure to affix the seal to corporate instruments, however, shall not affect the validity of any such instrument.

 

Section 3. Directors' Inspection Rights.  Every director shall have the absolute right at any reasonable time during business hours to inspect and copy all books, records and documents of every kind and to inspect the physical properties of the corporation and shall have such other rights to inspect the books, records and properties of this corporation as may be required under the Articles of Incorporation, other provisions of these Bylaws, and provisions of law.

 

Section 4. Right To Copy And Make Extracts.  Any inspection under the provisions of this Article may be made in person or by agent or attorney and the right to inspection shall include the right to copy and make extracts.

 

Section 5. Annual Report.  The board shall cause any annual or periodic report required under law to be prepared and delivered to an office of this state, and to be so prepared and delivered within the time limits set by law.

 

ARTICLE IX


IRC 501(C)(3) Tax Exemption Provisions

 

Section 1. Limitations On Activities.  No substantial part of the activities of this corporation shall be the carrying on of propaganda, or otherwise attempting to influence legislation [except as otherwise provided by Section 501(h) of the Internal Revenue Code], and this corporation shall not participate in, or intervene in (including the publishing or distribution of statements), any political campaign on behalf of, or in opposition to, any candidate for public office.

 

Notwithstanding any other provisions of these Bylaws, this corporation shall not carry on any activities not permitted to be carried on (a) by a corporation exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code, or (b) by a corporation, contributions to which are deductible under Section 170(c)(2) of the Internal Revenue Code.

 

Section 2. Prohibition Against Private Inurement.  No part of the net earnings of this corporation shall inure to the benefit of, or be distributable to, its members, directors or trustees, officers, or other private persons, except that the corporation shall be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes of this corporation.

 

Section 3. Distribution Of Assets.  Upon the dissolution of this corporation, its assets remaining after payment, or provision for payment, of all debts and liabilities of this corporation shall be distributed for one or more exempt purposes within the meaning of Section 510(c)(3) of the Internal Revenue Code or shall be distributed to the federal government, or to a state or local government, for a public purpose with preference to an organization or entity that has the same or similar purposes. Such distribution shall be made in accordance with all applicable provisions of the laws of this state.

 

Section 4. Private Foundation Requirements And Restrictions.  In any taxable year in which this corporation is a private foundation as described in Section 509(a) of the Internal Revenue Code, the corporation 1) shall distribute its income for said period at such time and manner as not to subject it to tax under Section 4942 of the Internal Revenue Code, or the corresponding section of any future federal tax code; 2) shall not engage in any act of self-dealing as defined in Section 4941(d) of the Internal Revenue Code, or the corresponding section of any future federal tax code; 3) shall not retain any excess business holdings as defined in Section 4943(c) of the Internal Revenue Code, or the corresponding section of any future federal tax code; 4) shall not make any investments in such manner as to subject the corporation to tax under Section 4944 of the Internal Revenue Code, or the corresponding section of any future federal tax code; and 5) shall not make any taxable expenditures as defined in Section 4945(d) of the Internal Revenue Code, or the corresponding section of any future federal tax code.

ARTICLE X

Amendment of Bylaws

These Bylaws may be amended by a majority vote of the Board of Directors of the Corporation.

ADOPTION OF BYLAWS

We, the undersigned, are all of the initial directors or incorporators of this corporation, and we consent to, and hereby do, adopt the foregoing Bylaws as the Bylaws of this corporation, effective as of the date of the final signature.


3 Rivers Park
Conflict of Interest Policy
Adopted by Resolution of the Board December 15th, 2004.

 

Article I

Purpose

The purpose of the conflict of interest policy is to protect the interests of 3 Rivers Park when it is contemplating entering into a transaction or arrangement that might benefit the private interest of an officer or director of the Organization or might result in a possible excess benefit transaction. This policy is intended to supplement but not replace any applicable state and federal laws governing conflict of interest applicable to nonprofit and charitable organizations.

 

Article II

Definitions

  1. Interested Person: Any director, principal officer, or member of a committee with governing board delegated powers, who has a direct or indirect financial interest, as defined below, is an interested person.
  2. Financial Interest: A person has a financial interest if the person has, directly or indirectly, through business, investment, or family:
    1. An ownership or investment interest in any entity with which the Organization has a transaction or arrangement,
    2. A compensation arrangement with the Organization or with any entity or individual with which the Organization has a transaction or arrangement, or
    3. A potential ownership or investment interest in, or compensation arrangement with, any entity or individual with which the Organization is negotiating a transaction or arrangement.

 

Compensation includes direct and indirect remuneration as well as gifts or favors that are not insubstantial.

 

A financial interest is not necessarily a conflict of interest. Under Article III, Section 2, a person who has a financial interest may have a conflict of interest only if the appropriate governing board or committee decides that a conflict of interest exists.

 

Article III

Procedures

  1. Duty to Disclose: In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board delegated powers considering the proposed transaction or arrangement.
  2. Determining Whether a Conflict of Interest Exists: After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists.
  3. Procedures for Addressing the Conflict of Interest:
    1. An interested person may make a presentation at the governing board or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest.
    2. The chairperson of the governing board or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement.
    3. After exercising due diligence, the governing board or committee shall determine whether the Organization can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest.
    4. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the Organization’s best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination it shall make its decision as to whether to enter into the transaction or arrangement.
  4. Violations of the Conflicts of Interest Policy:
    1. If the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose.
    2. If, after hearing the member’s response and after making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.

 

Article IV

Records of Proceedings

The minutes of the governing board and all committees with board delegated powers shall contain:

a.    The names of the persons who disclosed or otherwise were found to have a financial interest in connection with an actual or possible conflict of interest, the nature of the financial interest, any action taken to determine whether a conflict of interest was present, and the governing board’s or committee’s decision as to whether a conflict of interest in fact existed.

b.    The names of the persons who were present for discussions and votes relating to the transaction or arrangement, the content of the discussion, including any alternatives to the proposed transaction or arrangement, and a record of any votes taken in connection with the proceedings.

 

Article V

Compensation

a.    A voting member of the governing board who receives compensation, directly or indirectly, from the Organization for services is precluded from voting on matters pertaining to that member’s compensation.

b.    A voting member of any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the Organization for services is precluded from voting on matters pertaining to that member’s compensation.

c.     No voting member of the governing board or any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the Organization, either individually or collectively, is prohibited from providing information to any committee regarding compensation.

 

Article VI

Annual Statements

Each director, principal officer and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person:

a.    Has received a copy of the conflicts of interest policy,

b.    Has read and understands the policy,

c.     Has agreed to comply with the policy, and

d.    Understands the Organization is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.

 

Article VII

Periodic Reviews

To ensure the Organization operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews shall be conducted. The periodic reviews shall, at a minimum, include the following subjects:

a.    Whether compensation arrangements and benefits are reasonable, based on competent survey information, and the result of arm’s length bargaining.

b.    Whether partnerships, joint ventures, and arrangements with management organizations conform to the Organization’s written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes and do not result in inurement, impermissible private benefit or in an excess benefit transaction.

 

Article VIII

Use of Outside Experts

When conducting the periodic reviews as provided for in Article VII, the Organization may, but need not, use outside advisors. If outside experts are used, their use shall not relieve the governing board of its responsibility for ensuring periodic reviews are conducted.


Return to the
Jefferson River Canoe Trail Home Page


Thomas J. Elpel's Webworld Pages
Green University | Granny's Country Store | HOPS Press, LLC
Sustainable Living Skills | Primitive Living Skills
Wildflowers & Weeds | Society of Primitive Technology
Jefferson River Canoe Trail | What's New? | Search This Site!

Return to Thomas J. Elpel's
Web World Portal | Web World Tunnel

© 1997 - 2008 Thomas J. Elpel