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Society of Bead Researchers
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Corporate and Tax Status


The Society was formed in 1981, and on 25 April 1997, it was incorporated as a professional non-profit corporation with the State of Oregon. On 26 October 1998, the Internal Revenue Service (IRS) determined that the society is exempt from federal income tax under Section 501(c)(3) of the United States tax code, retroactive to the date of incorporation. The IRS also determined that the society is a publicly supported organization as described in Section 509(a)(2) of the code, and is not a private foundation.

For SBR members who file US tax returns:
 
Donors may deduct contributions as provided in section 170 of the Internal Revenue Code. Bequests, legacies, devises, transfers, or gifts are deductible for Federal estate and gift tax purposes if they meet the applicable provisions of sections 2055, 2106, and 2522 of the Code.
 
Donors may deduct contributions only to the extent that their contributions are gifts, with no consideration received (IRS Letter to the Society of Bead Researchers dated 26 October 1998).

Business Office
 
Society of Bead Researchers
PO Box 13719
Portland, OR 97213
USA


Principal and Registered Offices
 
Society of Bead Researchers
c/o Howard Feinman, Attorney
Arnold Gallagher Percell Roberts & Potter, P.C. 800 Willamette St, Ste 800 Eugene OR 97401
USA



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Most Recent Update: 20 January 2012

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