🚀 go-pugleaf

Ellisif Flakkari wrote:
  I don't have the wording to hand, but the Articles of Incorporation state
  that the SCA can transfer assets only to other 501(c)(3) organizations
  *with compatible goals* to those of the SCA.  (In other words, SCA Inc. 
  can't donate money to, say, Greenpeace even if the latter is 501(c)(3),
  and it can't donate to organizations that are not 501(c)(3) no matter who
  they are and what they do.)

Not exactly.  The closest the Articles of Incorporation come to this is in
section V, where it talks about what happens to the SCA's assets should the
SCA close up shop:

    The property of this corporation is irrevocably dedicated to
  charitable purposes and no part of the net income or assets of this
  corporation shall ever inure to the benefit of any director, officer
  or member thereof or to the benefit of any private person.  Upon the
  dissolution or winding up of the corporation, its assets remaining
  after payment, or provision for payment, of all debts and liabilities
  of this corporation shall be distributed to a nonprofit fund,
  foundation or corporation which is organized and operated exclusively
  for charitable purposes and which has established its tax exempt
  status under Section 501(c)(3) of the Internal Revenue Code.

The By-laws repeat this, in slightly different wording:

  IV.  DEDICATION OF ASSETS 

  The properties and assets of the Society are irrevocably dedicated
  to charitable purposes.  No part of the net earnings, properties, or
  assets of this corporation, on dissolution or otherwise, shall inure
  to the benefit of any private person or individual, or any member,
  Director or officer of the Society.  On liquidation or dissolution,
  all properties and assets and obligations shall be distributed and
  paid over to an organization dedicated to charitable purposes which
  has established its tax-exempt status under Internal Revenue Service
  Code Section 501(c)(3).

A keyword search of all the governing documents does not show the word
"goal" or "compatible" anywhere.  This doesn't mean you are wrong,
Ellisif.  I have no idea what California Law says.  We are prohibited
from political action, though.  I have no idea if this means we
cannot contribute to Greenpeace and the like.

	Tibor
--
Mark Schuldenfrei (schuldy@progress.com)
[I'm just showin' you my opinions: this ain't a gift]