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Re: More Info on IRS Amendment


This is the supporting information that I like to see. Sorry that it was
not in the AERC News and on Ride Camp to start. I still contend that most
of the AERC Membership has never seen the Articles of Incorporation. I
certainly hope the numbering faux pas is corrected this time. Our legal
talent should see to that.

Bob Morris
Morris Endurance Enterprises
Boise, ID

> From: Randy H Eiland <>
> To:
> Cc:
> Subject: More Info on IRS Amendment
> Date: Tuesday, October 20, 1998 2:57 PM
> In an earlier post I said I would not comment on this obvious no brainer
> amendment, but then Richard Maxwell, Chair of the AERC Legal Committee
> sent some supporting information, and I forwarded it to ridecamp, and
> now, after some delay, our AERC CPA, Omar Bardales, sent me the attached
> post that should futher emphasize the necessity of approving the IRS
> Amendment to our Articles of Incorporation.  FYI:
> from Omar Bardales:
> To: "Randy H. Eiland" <>
> Date: Tue, 20 Oct 1998 12:34:28 -0700
> Subject: Changes to Articles of Incorporation
> "Hello Mr. Eiland,
> I apologize for not getting back to you sooner.  I did not check my
> e-mail for a week and then I was out of the office most of last week.
> In order to address the concerns regarding the upcoming amendment votes
> by the membership let me try to clarify some issues.
> 1) American Endurance Ride Conference, Inc. is a tax-exempt organization
> under Internal Revenue Code section 501(c)(3) and has been since
> December 7, 1988.
> 2) The completed IRS audit of AERC for fiscal year end November 30,
> 1995's closing letter stated that AERC continued to qualify as a
> tax-exempt organization under the previously mentioned code section.
> 3) The changes requested by the IRS are adjustments to the Articles of
> Incorporation not the By-Laws.  The corporate By-Laws are an internal
> governing and operating document.
> 4) The Articles of Incorporation were originally submitted to the
> California Secretary of State on  April 11, 1972.  Over the last 26
> years the state of California and the IRS have refined their required
> language that needs to be included in the Articles of  Incorporation of
> all tax-exempt organizations.
> 5) The IRS is just exercising their muscles by requiring AERC to amend
> the Articles of Incorporation in order to conform to current language
> being used for all tax-exempt organizations under Code section
> 501(c)(3).
> 6) As I understand the organization, AERC's programs and functions have
> always fallen within the parameters of its tax-exempt status and the
> change to the Articles of  Incorporation should not affect the
> functioning of AERC one bit.
> 7) There are no advantages or disadvantages to the changes being
> requested by the IRS other than their potential threat of terminating
> AERC's tax-exempt status if the requested changes to the Articles of
> Incorporation are not made.  I would not take this request by the IRS
> personally.
> Mr. Eiland, I hope this helps you in explaining the changes requested by
> the IRS to AERC's membership.  If  I can be of  further assistance to
> you or should you have any additional questions or concerns please feel
> free to e-mail me or call.
> Best Regards,
> Omar.
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