LWVOR CONVENTION 2015

§501(c)(3) + §501(c)(4) = 1

On May 3, 2015 LWVOR Convention Delegates voted to combine the League of Women Voters of Oregon (LWVOR) and the League of Women Voters of Oregon Education Fund (LWVOREF) into one §501(c)(3) tax-exempt nonprofit, and keep a §501(c)(4) organization to be used in case of the need for extreme lobbying.

This will be an on-going process for sometime. This page serves as a source of information for state and local League members. Please check back for new information. If you have questions or comments, please contact the LWVOR office.

From LWV Wisconsin

The LWVWI and all of their local Leagues achieved a §501(c)(3) status several years ago. They have responded kindly to our inquiries and have been forthcoming with information. Here are some items they have provided.

§501(c)(3) Webinar 2014

State of Oregon

New LWVOR §501(c)(3) Bylaws
New LWVOR Articles of Incorporation
LWVOR Advocacy Fund (LWVORAF) Proposed Bylaws Revised for Shell 501(c)(4) Corp
LWVOR Advocacy Fund (LWVORAF) Articles of Incorporation

LWVOR Letter to Oregon Dept of Justice 4-14-15
Response from the Department of Justice 4-15-15.docx

Link to ORS 65.214 – Membership Section
Link to ORS 65 Nonprofits

IRS Related

LWVOR Oregon Group Exemption (IRS)
IRS Lobbying Rules
Measuring Lobbying Activity Expenditure Test
IRS Substantial Part Test

Other Documents

List of Leagues That Have Converted to §501(c)(3)
LWV Oregon Steps Required / Related To Consolidation
Pros & Cons regarding Consolidation
How To Convert to 501(c)(3) Draft 04142015
Per Member Payments (PMP) Tax Deductible Memorandum
League Myths About Advocacy
§501(c)(3) FAQs

LWVOR CONVENTION 2015

Connect the dots: How much is your VOTE worth?

Convention Workbook 

501(c)(3) Consolidation

>>Pictures, Presentations, & More from Convention! 


CONVENTION    Is the biennial State Meeting of the League of Women Voters of Oregon which is held on alternate years to the State Council.  The convention shall consider and authorize a program for action; shall elect the president, first vice-president, secretary, three directors (two-year terms), and three members of the nominating committee, as well as a chair of the nominating committee; shall adopt a budget for the ensuing year; and shall transact such other business as may be presented. Two directors to complete the second half of the current two-year term shall also be elected.

TIME & PLACE    The 2015 State Convention will be held Friday-Sunday, May 1-3, 2015, at Valley River Inn, 1000 Valley River Way, Eugene, OR 97401

HOSTS    League of Women Voters of Lane County


Convention Materials


§501(c)(3) Consolidation

The League of Women Voters of Oregon (LWVOR) and The League of Women Voters of Oregon Education Fund (LWVOREF) are examining the possibility of consolidating the two organizations into one §501(c)(3) tax-exempt nonprofit. The boards of the organizations recommend that membership vote to consolidate at the LWVOR Convention 2015. A §501(c)(4) organization named the League of Women Voters of Oregon Advocacy Fund (LWVORAF) would be maintained as a shell for an indefinite period of time. This change will require a 2/3 majority vote.

Report from the President on §501(c)3 Consolidation
Proposed LWVOR §501c3 bylaws for consolidation: New LWVOR Bylaws as a §501c3
Proposed LWVOR Articles of Incorporation which converts the §501(c)(4) to a §501(c)(3): New Proposed LWVOR Articles of Incorporation
Original LWVOREF Articles of Incorporation
Proposed LWVORAF §501c4 bylaws: LWVORAF Proposed Bylaws Revised for Shell Corp
Proposed LWVORAF §501c4 Articles of Incorporation: LWVORAF Articles of Incorporation
LWV Oregon STEPS REQUIRED RELATED TO CONSOLIDATION-final
LWV Oregon Group Exemption
Per Member Payments (PMP) Tax Deductible Memorandum
League Myths About Advocacy
§501(c)(3) FAQs
Pros & Cons regarding Consolidation
List of Leagues That Have Converted to §501(c)(3)
Newest from Tom Carson: How To Convert to 501(c)(3) Draft 04142015
IRS Links:
Link to IRS Lobbying Rules
Link to IRS: IRS Substantial Part Test
Link to IRS: Measuring Lobbying Activity Expenditure Test
Interactions with the Oregon Department of Justice:
Letter to Oregon DOJ 4-14-15
Response Received from DOJ 4-15-15.docx
Link to ORS 65.214
Link to ORS 65 Nonprofits