Incorporation Ad Hoc Subcommittee meeting Saturday 2-6-10 @ 1pm
Tom B. - ASC Vice Chair
SUBCOMMITTEE MEETING: Saturday 2-6-10 @ 1pm 949 Fontana Court West,
Jacksonville, FL 32225
Notes from organizational meeting January 3, 2010 and research since
the ASC to get this committee rolling:
The meeting last weekend was an agenda meeting and identified the
central questions
that we have to discuss:
1. Why do we need to incorporate?
2. Do we have to pay sales tax for any of our "fundraising" events/
activity/merchandise where there is a fixed price, not a donation
required?
For guidance we were directed to review the NA World Service Bulletin
#32 as part of this review, so please acquaint yourself with that
document - see attached.
Some of this current discussion started with the renewal of the FCACNA
authorized check signatures and a new awareness of some of the details
of that process.
The signature cards have been transferred to FCACNA10 officers, as has
the ASC. What was found is that there currently is no EIN number for
either FCACNA or the ASC checking accounts
and hasn't ever been. Someone's personal SS# is on these accounts.
The goal for the ASC executive committee is to change that. The
process of how and when will come from the recommendations of this
committee to the GSR's. Some of the alternatives have to be fleshed
out before we fill out the EIN will follow the decision to
incorporate. See attached
IRS EIN application form: #SS4.
The questions related to this came to these:
3. Who will be the person or entity that "officially" signs the EIN
document?
4. How are we classified in our current as an "UNINCORPORATED GROUP
OF INDIVIDUALS"?
5. As such, what financial responsiblities and liabilities do our
elected officers have who have signed the ASC and FCACNA bank
signature cards?
6. What type of risks pass through to our homegroups from the ASC and
it's subcommittees under our current unincorporated structure.
7. How would any of that change if we were incorporated?
If the purpose of incorporation is to create a legal buffer between
activity of the ASC and it's subcommittees from the home groups, there
was discussion
about buffering the ASC from FCACNA by incorporating FCACNA. The
purpose of such "buffering" via incorporation then, could be seen as
creating
a toothless front, with no additional responsibilities, filled by
members already elected by the ASC as Chair, Vice Chair and
Treasurer. The additional
responsibility would be to fill out the annual required paperwork due
to the IRS. It's not clear to me whether that paperwork is currently
due in our unincorporated
status.
There are other discussions about incorporation as a non-profit 501C3
or other. This "classification" could allow us to get meeting spaces
at cheaper prices,
be exempt from sales tax, and allow us some other benefits which I
haven't heard yet.
In the end, no one wants this to be complicated. In the end, we have
to deal with sales tax and reporting whether we're incorporated or
not.
Need someone with experience to guide us in this determination.
Here's info about Sales Tax in the state of Florida:
http://dor.myflorida.com/dor/taxes/sales_tax.html
Bring your ideas and information and we'll see you this Saturday.
In loving service.
Tom B.
ASC Vice Chair