This post is written as an aside to Dianna Haughts previously closed and lengthy discussion regarding how to encourage members to embrace the research and recreationist and educational aspects of the SCA, as well as the definition of reasonable attempt. As a disclaimer, I am not an attorney and not qualified to give legal advice, but I have worked as paralegal for many years and have experience organizing non-profit corporations and obtaining IRS non-profit exemptions, and accordingly, believe I have the knowledge and experience to adequately address this issue from an education and discussion perspective. There is a side to the referenced discussion that was overlooked. The SCA operates as a non-profit 501(c)(3) corporation based on a stated exempt purpose by which the SCA essentially promises the IRS to provide and promote interest in education relating to the Period. The educational focus is what qualifies the SCA to be tax exempt. This tax exemption allows essentially all monies that come into the SCA to be re-used to benefit the society, i.e. further education. What activies qualify as educational under IRS Code is a complex legal issue, but if you are interested in more information, I suggest you read this: fas.org/sgp/crs/misc/R42673.pdf. To be brief and to the point, social clubs formed primarily for the enjoyment of an activity (whether or not loosely education-based) are not afforded the same tax exempt status by the IRS which the SCA enjoys. Social interaction which is incidental to the education purpose is generally allowed. But as with all things legal, this is a somewhat complex issue that the IRS has ruled on numerous times. Many of the commenters on Diannas posts said things like why does it matter or play how you want etc. I want to be clear that I think we all resonate with this sentiment to an extent. Each of us can only be involved at the level our mundane lives allow. However, I can tell you all one reason why how we encourage others to engage in research, to embrace the education provided, and to improve themselves within the SCA matters and why we cannot all simply play how we want to play: Doing so threatens the structure and existence of the SCA as a whole. In fact, allegations have previously been made against the SCA toward this end. See: sca.org/BOD/announcements/tax.html and look for the section Substantial non-exempt purpose. Promoting education through recreation of pre-17th century western culture (including any eastern influences thereon) and through other more structured means, such as classes, is the primary goal of the SCA. All of the social aspects, regardless of how enjoyable, are ancillary. And so, in conclusion, I would like to challenge all SCA members to take up renewed interest in our primary goal, education, and to strive to courteously encourage newcomers and members alike to embrace the rich educational resources provided by our society and the knowledgeable members and guests of the SCA.
Posted on: Tue, 05 Aug 2014 18:02:35 +0000