Form 1023

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Contents

Overview

The following articles correspond to the articles listed in IRS Form 1023 (PDF). Several of the articles require written answers. Only this which require written answers will be noted on this page. Finalized 1023 Exhibits - Once exhibits are finalized they should be moved to the Finalized 1023 Exhibits page and formatted for final printing.

Related Forms and Publications

Application

[Form 1023]
[Instructions 1023]
[Form 8718 -User Fee for Exempt Organization Determination Letter Request]

Gaming and Organizational Publications

[Publication 3079 - Gaming]
[Publication 557 - Tax-Exempt Status of your Organization]

  • See Page 23 for Educational Qualifications
  • We should attempt to use their language to avoid confusion
  • I e-mailed a consultant about the gaming question in part VIII and this is what he said.
David

The question relates to activities that would be ongoing and major in relation to your operations. Having paddlewheels at a bull roast would be incidental to your operations and fundraising so I wouldn't worry about it. I would answer no to the 023 question.

One thing I would mention is they will look at your program expenses in relation to your total expenses when evaluating your application. It will be important to estimate any in-kind donations that can be used for your programs to help boost up your program expenses.

Ernest Paszkiewicz
Gross, Mendelsohn & Associates, P.A.
36 S. Charles Street, 18th Floor
Baltimore, MD 21201
Office: 410-685-5512
Direct: 410-900-1339
Mobile: 443-417-4722
Fax: 410-752-5042
Email: epaszkiewicz@gma-cpa.com

Visit us at our web site http://www.gma-cpa.com

Part II Organizational Structure

Instructions from Application (Attach Articles of Incorporation)

1. Attach a copy of your articles of incorporation showing certification of filing with the appropriate state agency. Include copies of any amendments to your articles and be sure they also show state filing certification.

  • We have all the necessary articles of incorporation and certificates so nothing need to be done here.

Instructions from Application (Attach Bylaws)

5. Have you adopted Bylaws? ___

If "Yes," attach a current copy showing date of adoption. If "No," explain how your officers, directors, or trustees are selected.

Need to finalize Bylaws

  • The Bylaws have not been adopted. A few new things came up at the meeting with Nick Farr. I will get those in there and everyone needs to review the bylaws again. --David
  • Check for community/public service in the Bylaws - 501(c)3 is about public charities, so some codified public engagement is probably a good idea. Roj
  • Check for arts and education activities in the Bylaws - both of these are compatible with 501(c)3 status, and may help with outside fundraising from some sources. Roj
  • Make sure there is an absolute prohibition against political activity in the Bylaws - don't invite that potential headache. Roj

Part IV: Narrative Description of Your Activities

Instructions from the application

Using an attachment, describe your past, present, and planned activities in a narrative. If you believe that you have already provided some of this information in response to other parts of this application, you may summarize that information here and refer to the specific parts of the application for supporting details. You may also attach representative copies of newsletters, brochures, or similar documents for supporting details to this narrative. Remember that if this application is approved, it will be open for public inspection. Therefore, your narrative description of activities should be thorough and accurate. Refer to the instructions for information that must be included in your description.

[Noisebridge] IRS Requested Information

a. What does the activity entail? Include any program materials or distributions you make to the general public to furthure your exempt purpose.

b. Who conducts the activity? Indicate the qualification, position, descriptions and duties for any parties involved.

c. Where is the activity conducted?

d. When is the activity conducted?

e. Does the activity have a personal interest to any organizational member? If so, please explain.

f. How significant is the activity in relation to your total activities?

g. Who may participate in the activity?

h. How do you decide who will be participating in your activities or services?

i. Is there a fee for participation in the activity? If so, please provide a fee schedule.

j. Please explain if individuals receive personal commision or other financial incentives for running your activities. If so, please explain.

k. Is the activity free and readily accessible to the general public? If so, please explain. Outside of word of mouth, how does your organization advertise its services to the general public?

l. How does the activity further your charitable or religous purpose?

m. What percentage of your total funds is dedicated to this activity (total must equal 100%)?

n. Do you work with any other individuals or organizations? If so, please explain all the relationships to members of your organization an any resources exchanged.

o. What percentage of your total time is dedicated to this activity (total must equal 100%)



Sample Activities

Below are sample activities that we currently or plan to engage in. Some activities are performed daily while others are weekly, semi annually or annually.

Sample Group Projects

On a weekly basis the members of Harford Hackerspace meet to learn about and build a Computer Numerical Control (CNC) Machine. A CNC Machine is a tool which will be used to prototype circuit boards and object made from wood, plastic and soft metals. The CNC Machine works by having a designer first draw 3D Objects using computer aided drawing (CAD) software. The drawing is then programatically converted into machine readable instructions which are sent to electronic motor controllers. The instructions tell a 3 Axis Cartesian robot where to position its tool head. The tool heads are interchangeable allowing for a rotozip drill for etching circuit boards and cutting objects from wood or aluminum or a plastic extruder for creating additive 3D plastic objects.

This group project which is lead by Harford Hackerspace member Chris Cockrum, Principal Research Engineer, Unconventional Technologies at Lockheed Martin, has been a great educational tool for our members and guest. Topics covered in this project are:

  • Mechanical Design and Fabrication
  • Wood working
  • Software and Firmware programming
  • Using professional and open source CAD software
  • Electronic Design and Soldering Techniques

Photos from the group project:

Sample Personal Projects

A primary goal of Harford Hackerspace is to make a facility available to its members at any time of the day (24/7). While we cannot predict the specific personal projects that members will work on, the tools and expertise available through Harford Hackerspace focus on the following types of projects.

Types of Projects:

  • Electronics
  • Programming
  • Wood Working
  • Art
  • Biology
  • Chemistry

Activities:

Members will collaborate with other members to complete their personal projects. We strongly promote the concept of members educating other members [and the public?]. Therefore, members will teach other members to:

  • Solder.
  • Read electronic schematics.
  • Write software in various languages.
  • Construct objects from various materials using the Hackerspaces Tools.
  • Properly and safely use the Hackerspace Tools.
  • Construct modern Art such as electronica music, sculptures, and floats.
  • Experiment with plants such as extracting plant DNA and mapping the DNA structure.
  • Create new materials such as rubbers and plastics using plants and chemicals.

Sample Classes and Workshops

  • Learn to program microcontrollers
    • Attendees would receive electronics kits either freely or at the cost of materials. One of our members or a guest would lead a group of individuals through the soldering and programming of the kits while teaching them what each component and line of code is for.
  • Learn to use SolidWorks and other CAD Software
    • CAD Software is a valuable engineering tool. A member or guest would lead a workshop teaching attendees how to design a specific object using the selected CAD Software. Attendees would learn the features of the software and obtain hands on training.
  • Learn proper tool safety
    • Harford Hackerspace will be full of tools and the proper use of those tools is essential to our members and guest safety. Classes will be held to teach members and guest how to use each tool in the hackerspace and will also cover the proper PPE (personal protection equipment) required for each tool.

Sample Public Events

Once a year the National Electronics Museum hosts RobotFest. RobotFest is a free event for the public and the events organizer provides free tables for organizations and clubs to display their robots. In 2009 Harford Hackerspace setup a table at RobotFest and demonstrated our CNC Machine to the public. We attached a pen as the tool head and drew pictures on white paper. The kids were fascinated by the robot drawing and the adults were fascinated by the accuracy of the tool. We also had a Battle Bot on display. Battle bots are robots which compete in competitions against another robot. Competitions rules vary.

Photos from RobotFest 2009:

Sample Fundraising Events

Bull Roast Harford Hackerspace would like to host an annual "Bull Roast". A bull roast in a social event held at a hall such as Fire Hall, VFW Hall or Elks Lodge Hall. Harford Hackerspace would rent the hall for a few hours, typically 4 hours, in the evening. We would hire a licensed catering service to serve Pit Beef, Shrimp, and some side dishes. Harford Hackerspace would sell tickets to the events around $25 - $35 per person. The event would have musical entertainment such as a DJ or Live Band. We would also like to have Paddle Wheel games at this event as an additional method of fundraising. The Paddle Wheel games would be run by volunteers. Winners of the Paddle Wheel game would receive Non-cash prizes such as gift baskets or sporting event tickets.


Hamfest and Computer Related Events Harford Hackerspace would like to sell spare unwanted parts and tools which have been donated to us. Several times a year events are held by other organizations and corporations throughout Maryland where we would be able to sell these unwanted parts and tools and use the money operate our organization.

LAN Party Harford Hackerspace would like to host an annual "LAN Party". A LAN Party is a social event held in a hall. We would rent equipment need to run the event from companies such as http://www.marylandlangamers.net/. Local game players would pay an entry fee to attend the event. Food and Drinks would be sold such as Pizza and Soda for additional fundraising.

Renting Space Not all organizations can afford their own space. Harford Hackerpace will rent out space on an hourly basis to individuals and other organizations for their events and meetings.

Part V: Compensation and Other Financial Arrangements with your Officers, Directors, Trustees, Employees, and Independent Contractors

1b. and 1c. Compensation

1b. and 1c. According to Article IV Section 1(c) of the Harford Hackerspace bylaws "No officer shall be compensated for their service as an officer, though the corporation may provide insurance and indemnity for officers as allowed by law."

Instructions: Qualifications, Hours Worked, Duties

3a. For each of your officers, directors, or trustees, highest compensated employees, and highest compensated independent contractors listed on lines 1a, 1b, or 1c, attach a list showing their names, qualifications, average hours worked, and duties.

President/Chair

Treasurer

Secretary

Event Coordinator

Location Scout Coordinator

Conflict of interest

5a. Have you adopted a conflict of interest policy consistent with the sample conflict of interest policy in Appendix A to the instructions? ___

If "Yes," provide a copy of the policy and explain how the policy has been adopted, such as by resolution of your governing board.

Sample Conflict of Interest Policy

Part VI Members that receive benefits from you

Instructions from Application

1a. In carrying out your exempt purposes, do you provide goods, services, or funds to individuals? Yes

If "Yes," describe each program that provides goods, services, or funds to individuals.

Overview

Primarily we will be providing services to individuals such as classes and space. However, we will also allow individuals to use our tools and parts which may fall under providing goods.

Workshops and Classes for Individuals

Workshops and Classes will take place regularly throughout the year. Attendance will be open to the public and may be provided freely or at a reasonable cost to cover materials for that particular class as well as raise funding for a future class.

Space for Individuals

Qualified Members of Harford Hackerspace will given 24/7 access to the facilities. Non-members will be allowed to use the space 24/7 so long as there is a member available to grant them entry into the facilities. The space will be free available to individuals who wish to work on science or technology related research or projects. Harford Hackerspace reserves the right to limit the use of the space for personal projects and group projects only so that individuals can not operate a business from Harford Hackerspace.


Tools for Individuals

Members and Non-members will be allowed to use the Harford Hackerspace owned tools as well as tools loaned to Harford Hackerspace. Members and non-members may use the tools freely whenever they are available only after the individuals have demonstrated that they know how to properly use the tools. Harford Hackerspace reserves the right to limit the use of tools for personal projects and group projects only so that individuals can not operate a business from Harford Hackerspace.

Instructions from Application

1b. In carrying out your exempt purposes, do you provide goods, services, or funds to organizations? Yes

If "Yes," describe each program that provides goods, services, or funds to organizations.

Classes for Organizations

The hackerspace movement has spawned hundreds of organizations similar to Harford Hackerspace. Harford Hackerspace will welcome other community organizations to participate in workshops and classes.

Space for Organizations

Harford Hackerspace will rent or provide freely space to other community oriented organizations.

Tools for Organizations

Harford Hackerspace will rent or provide freely the use of tools in the Harford Hackerspace facilities for use by other community oriented organizations.

Part VIII Your Specific Activities

Instructions from Application

4a. Do you or will you undertake fundraising? ___

If "Yes," check all the fundraising programs you do or will conduct. Attach a description of each fundraising program.

  • Personal Solicitations
  • Foundation grant solicitations
  • Accept donations on your website
  • government grant solicitations
  • other: Sponsors

Personal Solicitations

Harford Hackerspace may ask for donations of cash or real property during events, workshops, classes and meetings from our members and guest.

Foundation grant solicitations

Several corporations support small community related science and technology clubs and organizations. We plan to solicit organizations such as Northrup Gruman, Lockheed Martin, and AutoDesk for donations.

Accept donations on your website

We will provide a link on our website which visitors may click to donate money through a third party service such as PayPal. We also plan to sell apparel such as T-Shirt, Hats, and Stickers with our logo on it either directly through our site or through a third party web service such as CafePress. [Sales of goods are probably not "donations" and belong in a separate section Roj]

Government grant solicitations

On occasion we may solicit for a specific government grant which is related to growing and educating the community.

Other: Sponsors

Harford Hackerspace will typically solicit sponsors who offer products or services related to science or technology. For example we solicited the iRobot Corporation and asked them to donate an item which we can auction or raffle off in order to raise funds. iRobot kindly donated a Roomba robot vacuum cleaner.

Instructions from Application

4d. List all states and local jurisdictions in which you conduct fundraising. For each state or local jurisdiction listed, specify whether you fundraise for your own organization, you fundraise for another organization, or another organization fundraises for you.

List of Cities, States Fundraising

  • Baltimore County, MD - Own Organization
  • Baltimore City, MD - Own Organization
  • Harford County, MD - Own Organization
  • Cecil County, MD - Own Organization
  • Anne Arundle County, MD - Own Organization
  • Howard County, MD - Own Organization
  • Carrol County, MD - Own Organization
  • Fredrick County, MD - Own Organization
  • Montgomery County, MD - Own Organization
  • Washington, DC - Own Organization
Any chance you'll cross into Delaware or Pennsylvania? Much closer than DC Roj

Part X: Public Charity Status

This is just here for easy reference as to how we are classifying our organization.

  • 509(a)(1) and 170(b)(1)(A)(vi)—an organization that receives a substantial part of its financial support in the form

of contributions from publicly supported organizations, from a governmental unit, or from the general public.

6. If you checked box g, h, or i in question 5 above, you must request either an advanced or a definitive ruling by selecting one of the boxes below.

  • We should check 6a.
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