§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
LWVOR Oregon Group Exemption (IRS)
IRS Lobbying Rules
Measuring Lobbying Activity Expenditure Test
IRS Substantial Part Test
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
LWVOR CONVENTION 2015
Connect the dots: How much is your VOTE worth?
>>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
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|
|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|
|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|