Disclaimer of Liability
With respect to documents available through this web site and on this server, neither the Nittany Leathernecks Det 302 nor any of their directors or officers make any warranty, express or implied, including the warranties of merchantability and fitness for a particular purpose, or assumes any legal liability or responsibility whatsoever for the accuracy, completeness or usefulness of any information, apparatus, product or process described or disclosed herein, or represents that its use would not infringe privately owned rights.
Disclaimer of Endorsement
Reference herein to any specific commercial products, processes, or service by trade named trademark manufacturer or otherwise does not necessarily constitute or imply its endorsement, recommendation, or favoring by the Nittany Leathernecks Det 302. The views and opinions of authors expressed herein shall not be used for advertising or product endorsement purposes.Exit Disclaimer
Throughout the Nittany Leathernecks Det 302 website, we include links to information on other websites.We provide these links solely to help users find additional information that may be useful. Once you leave the Nittany Leathernecks Det 302 website, you will be subject to the privacy and security policies of the owners/sponsors of the outside website.
Incorporation/Tax Status Identification
Nittany Leathernecks Detachment 302, Department of Pennsylvania, was established during 1974 in State College, PA and incorporated 9 February 2002 (Incorporation ID 3086951). The detachment is a non-profit 501(c)4 organization. The Employer Identification Number (EIN) 41-2054184 applies (also known as Federal Tax Identification Number).
501(c)4s are tax-exempt non-profit organizations. More specifically, according to the Internal Revenue Code (IRC), 501(c)(4)s are:
Social Welfare Organizations
* "civic leagues or organizations not organized for profit, but operated exclusively for the promotion of social welfare,
* "or local associations of employees, the membership of which is limited to the employees of a designated person or persons in a particular municipality;
* "and the net earnings of which are devoted exclusively to charitable, educational, or recreational purposes.”
|To be tax-exempt as a social welfare organization described in Internal Revenue Code (IRC) section 501(c)(4), an organization must not be organized for profit and must be operated exclusively to promote social welfare. Pursuant to changes enacted as part of the Taxpayer Bill of Rights 2, the earnings of a section 501(c)(4) organization may not inure to the benefit of any private shareholder or individual. If the organization engages in an excess benefit transaction with a person having substantial influence over the organization, an excise tax may be imposed on the person and any managers agreeing to the transaction. See the FY-2002 CPE topic entitled Introduction to IRC 4958 for more information about this excise tax. For a more detailed discussion of the exemption requirements for section 501(c)(4) organizations, see the FY-2003 CPE topic entitled IRC 501(c)(4) Organizations. For more information about applying for exemption, refer to the Application for Recognition of Exemption.
To be operated exclusively to promote social welfare, an organization must operate primarily to further the common good and general welfare of the people of the community (such as by bringing about civic betterment and social improvements). An organization that restricts the use of its facilities to employees of selected corporations and their guests is primarily benefiting a private group rather than the community and, therefore, does not qualify as a section 501(c)(4) organization. Similarly, an organization formed to represent member-tenants of an apartment complex does not qualify, since its activities benefit the member-tenants and not all tenants in the community, while an organization formed to promote the legal rights of all tenants in a particular community may qualify under section 501(c)(4) as a social welfare organization.
An organization is not operated primarily for the promotion of social welfare if its primary activity is operating a social club for the benefit, pleasure, or recreation of its members, or is carrying on a business with the general public in a manner similar to organizations operated for profit.
Seeking legislation germane to the organization's programs is a permissible means of attaining social welfare purposes. Thus, a section 501(c)(4) social welfare organization may further its exempt purposes through lobbying as its primary activity without jeopardizing its exempt status. An organization that has lost its section 501(c)(3) status due to substantial attempts to influence legislation may not thereafter qualify as a section 501(c)(4) organization. In addition, a section 501(c)(4) organization that engages in lobbying may be required to either provide notice to its members regarding the percentage of dues paid that are applicable to lobbying activities or pay a proxy tax.