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UNITED SQUARE DANCERS OF AMERICA (USDA)
THE WORLDS LARGEST SQUARE DANCE ORGANIZATION
THE ONLY NATIONAL DANCER'S ASSOCIATION ORGANIZED BY DANCERS FOR DANCERS AND OPERATED BY DANCERS
AFFILIATE MEMBER GROUP NON-PROFIT EXEMPTION PROGRAM
In an effort to keep everyone informed as to the progress we have made with regard to the United Square Dancers of America’s Proposed IRS 501 (c)(3) Group Non-Profit Exemption Program, we wanted to provide the USDA Board of Directors with a status report. While there have now been eleven USDA Affiliates that have indicated that they are interested in participating in an IRS 501 (c)(3) Group Non-Profit Exemption Program administered by USDA, our research has indicated that each of these USDA Affiliates would first need to amend their governing documents (Bylaws; Articles of Incorporation – as filed with each State; Standing Rules; etc.) prior to qualifying for this Proposed special USDA Administered non-profit status.
As an organization that prides itself on the services that USDA provides, the USDA Executive Committee has agreed, based on the Board of Director’s initial authorization in June 2012, that upon receipt of the completed documentation of six USDA affiliates, USDA would then proceed with submission of its application to the IRS to obtain the 501 (c)(3) Group Non-Profit Exemption from the IRS.
To facilitate the USDA Affiliate’s application process, we have compiled additional information, a sample application form, and preparation of a step-by-step process for those organizations desiring to participate. And while this program would be available not only to the USDA direct Affiliates, it would also be available to those groups that make up the State / Regional Organization Affiliates, i.e. Districts, Area, Regional and Local Associations. It is our desire to FIRST serve our Affiliate members, therefore we have established a goal to have at least six USDA Affiliates to participate in our initial filing prior to opening this non-profit status to those other groups.
Once the USDA 501 (c)(3) Group Non-Profit Exemption Program is approved by the IRS, those Affiliates initially applying would be the first to attain this non-profit status. Following the creation of this Program, other USDA Affiliates would then be afforded the opportunity to participate along with District, Area, Regional and Local Associations and even Clubs that qualify and pay the appropriate application fees.
There would also be a requirement for all participants to file annually with the USDA. This annual filing would be the simple submission of an annual Financial Report showing total revenue and total expenses for the most recently completed fiscal year. It would not be necessary for USDA to share this financial information with anyone – not even the IRS. There would however be the requirement that each participating organization file their annual Form 990 or Form 990EZ directly with the IRS each year.
Upon receipt of the completed attached application forms from at least six (6) Affiliates, along with the applicable documentation from these six (6) Affiliates (which will be reviewed by the USDA) the United Square Dancers of America will then submit our official application (incorporating the governing documents of the six initial Affiliate applicants) to the IRS, along with the $3,000 non-refundable application fee, seeking to be the administrator of this IRS 501 (c)(3) Group Non-Profit Exemption Program.
Should a USDA Affiliate desire to participate in this Program, we have asked that they complete and return the attached Sample Application forms along with the required supporting documents – payment of the initial filing fee will be deferred until the Program is operational.
Among the USDA Affiliates that have taken pro-active steps toward active participation in a USDA managed Group Exemption Program is the Florida Federation of Square Dancers. Florida is currently in the process of amending their Governing Documents to comply with the dissolution and subordination clauses as required by the Internal Revenue Service. Florida has also filed their revised Articles of Incorporation with the State of Florida.
The Fit and Fun Square Dance Association, the Colorado State Square Dance Association and the newly formed Square Dance Minnesota Inc. also appear to have a strong desire to participate in a USDA managed Group Exemption Program.
While we do not yet have sufficient interest (at least six Affiliates willing to participate) to prepare USDA’s official application to the Internal Revenue Service and pay the $3,000 non-refundable application fee, there continues to be interest in USDA providing this special service.
Jim Maczko USDA Parliamentarian
UNITED SQUARE DANCERS OF AMERICA, INC.
Post Office Box 712918