[LUAU] Hello - My Name is HOSEF
Jim Thompson
jim at netgate.com
Sat Mar 29 02:39:04 PDT 2008
On Mar 28, 2008, at 5:04 PM, Angela Kahealani wrote:
> On Fri, 2008-03-28 14:44:56 Jim Thompson wrote:
>>> As a non-member, I have no vote in the matter,
>>
>> Since you're calling for membership, will you be the first to join?
>
> Absolutely not. I am completely private, (versus PUBLIC), and avoid
> to whatever extent possible, *any*thing of corporate nature. I've
> previously and recently in this forum voiced my opinion of the
> UN-necessity of doing any of these activities under a FEDERAL 501(c)3.
You appear to be confusing HOSEF's federal tax status with the status
of the corporation.
HOSEF was formed in the State of Hawaii as a Non-Profit Corporation
with Members (this occurred via declaration) in HOSEF's Articles of
Incorporation).
As such, it is governed by Hawaii Revised Statute 414-D and by the
Bylaws of HOSEF. If the Bylaws conflict with HRS-414-D where 414-D
says "shall" or "must", 414-D takes precedence.
Thus for example, the provision in HOSEF bylaws that HOSEF is governed
by a "steering committee" is invalidated by the provision in 414-D
that the corporation is governed by a "Board of Directors".
As an additional example, the provision in HOSEF's bylaws that states
that the membership list will be maintained on paper only and held
only by the Chairman and Secretary is invalidated by the provision in
414-D that states that the membership list must be made available to
any member who requests it for the purpose of contacting the other
members in the interests of the Corporation (to solicit votes or
proxies, for example). (*)
501(c) is a provision of the United States Internal Revenue Code (26
U.S.C. § 501(c)), listing 27 types of non-profit organizations exempt
from some federal income taxes. Sections 503 through 505 list the
requirements for attaining such exemptions. Many states reference
Section 501(c) for definitions of organizations exempt from state
taxation as well.
HOSEF is a corporation chartered by the State of Hawaii. It elects
501(c)3 status for the tax advantages same enables.
>> I think HOSEF has a position of asking for cash in order to discard
>> used computers/monitors now.
>
> ...and there may be private individuals (e.g. myself) willing to
> receive some old hardware without an attached $ fee, in case
> HOSEF doesn't want it.
So, letssee:
You refuse to become a member of HOSEF..
You're willing to undercut the only other currently-viable method of
funding HOSEF...
Interesting.
Jim
(*) One guess what the Executive Director has steadfastly refused to
produce. When he said that "only one of HOSEF's board members is a
member of HOSEF, I couldn't begin to tell you who that might be. I
know I directed over $1,000 in cash at HOSEF several years ago, rather
than take it as payment for a specification that I wrote for a local
company shortly after arriving on the island. (Before I was on the
board.) I also know I've been a member in the past, but *nobody
knows* who the current members of HOSEF are except Scott.
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