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<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'>Point of Clarification:<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'><o:p> </o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'>I have long understood that to qualify as a legitimate charity
for the purposes of Microsoft’s Charity Licensing program an organization
must either 1) hold the status under IRS Section 501(c)(3) or 2) be a member of
a parent organization holding that status. That would be true in the case of
many denominations where the denominational membership confers that status to
its members. Many years ago Brentwood Baptist Church attained the privileges of
501(c)(3) status in the latter method and has documentation from the IRS of
such due to their membership in the Tennessee Baptist Convention. When I began
work here and became aware of Microsoft’s Charity Licensing program I had
to provide that document to one of the vendors capable of selling Microsoft
Charity Licensing product as part of an approval process to participate in the
program.<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'><o:p> </o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'>The post below has resulted in my beginning the research process
again. While I work at Brentwood Baptist, I attend a smaller non-denominational
church that has been reluctant to pursue 501(c)(3) status for various reasons,
not the least of which is the paperwork required by the IRS. I have been told
by several vendors looking to claim their business that they could enroll us in
the program without the documentation that was required of Brentwood Baptist
those years ago. My search has lead me to this.<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'><o:p> </o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'>In a <a
href="http://www.microsoftvolumelicensing.com/userights/Downloader.aspx?DocumentId=1679">document</a>
available at Microsoft’s web site describing the requirements for
qualifying for Microsoft’s Charity Licensing program I find in the section
describing category 1 (Qualifying 501(c)(3) Public Charities) that, “To
qualify under category <b>[1]</b>, organizations… must meet <b>all</b> of
the following criteria: a) Hold <b>501(c)(3)</b> designation… and submit
a <b>501(c)(3) determination letter</b> from the IRS…, b) Hold Public
Charity status and c) Not be listed as <b>Non-Qualifying</b>… in Category
<b>[4]</b>.” I’ll leave you to go the link above to get the full
verbiage so that you can get the full story.<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'><o:p> </o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'>In the IRS publication <i><a
href="http://www.irs.gov/pub/irs-pdf/i1023.pdf">Instructions for Form 1023</a></i>
on page one you will find the statement, “[Churches] may be considered
tax exempt under 501(c)(3) even if they do not file form 1023.” Later we
find, “[Churches] may choose to file Form 1023 in order to receive a
determination letter that recognizes their section 501(c)(3) status…”
Churches that file for 501(c)(3) status must complete Parts I through XI of
Form 1023 and Schedule A. It is stated that Form 1023 is not used for
organizations (churches) that wish to claim 501(c)(3) status under a central
organization (local or regional denomination). That is described in IRS <i>Publication
557</i> in the section <a
href="http://www.irs.gov/publications/p557/ch01.html#d0e886">Group Exemption
Letter</a> where it states: “If your organization is… a church…
you should check with the central organization to see if it has been issued a
group exemption letter that covers your organization</span><span lang=EN>.</span><span
style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>”
Presumably you only need acquire a copy of that letter to provide as proof of
qualifying status.<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'><o:p> </o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'>This leaves us with the rather unsatisfying reality that to qualify
for criterion “a” we must hold a copy of a central organization’s
group exemption letter or we must qualify independently by submitting the 1
pages of Form 1023 along with Schedule A and pay a fee of $750 (for
organizations with gross receipts averaging more than $10,000 annually).<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'><o:p> </o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'>Criterion “b” is easily met as the previously
referenced <i>Instructions</i> state, “[Churches] are classified as
public charities” and criterion “c” as well because I can see
no reason why a church would meet any of the criteria of “Category <b>[4]</b>”
organizations (but I’ll leave it to you to read to be certain).<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'><o:p> </o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'>All this serves to say that, as much as I would like them to, unless
my independent, non-denominational church decides that it is in their interest
to submit to the IRS regulations required to attain 501(c)(3) status we will
continue to be required to purchase Microsoft software at retail prices. To
participate in the Microsoft Charity Licensing program without the status
required by them of us (we churches) and to use the services of a vendor that
would permit us to do so would be, at least, dishonest but, worse, an outright
lie. Such does not become a follower of Jesus.<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'><o:p> </o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'>Beyond perpetrating a lie we are also engaging in a practice
that could have serious ramifications for our congregations. If our staffs are
using software that is inappropriately licensed we are, in essence, pirating
software. This practice carries potentially exorbitant fines that could
break the financial back of many congregations. As stated at the <a
href="http://www.bsa.org/">Business Software Alliance</a> web site, “If
you make more copies of the software than the license permits, you are
pirating.” Since software purchased under the Microsoft Charity Licensing
program presumes that the qualifications have been met, any organization
that has not met them but proceeds to acquire software under the program is
guilty. The document <i><a
href="http://www.bsa.org/~/media/10A2E6D161594C499AC16F68C7E57A65.ashx">Software
Piracy and the Law</a></i> should be MANDATORY reading for the person
responsible for purchasing software at a church.<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'><o:p> </o:p></span></p>
<p class=MsoNormal style='text-autospace:none'><span style='font-size:11.0pt;
font-family:"Calibri","sans-serif";color:#1F497D'>Thankfully, the resource
mentioned in the post that started all this has this statement on their order
form: “On first order, </span><span style='font-size:11.0pt;font-family:
"Calibri","sans-serif";color:red'>YOU MUST INCLUDE A COPY OF YOUR ORGANIZATIONS
501c3 letter from the IRS</span><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'>, authorizing your organization non profit status.”
(emphasis theirs)<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'><o:p> </o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'>What are your thoughts? Are you or an organization you know
participating in this program without meeting the qualifications? What will
you/they do now that you know?<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'><o:p> </o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'>God bless,<o:p></o:p></span></p>
<div>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'>Bobby Stewart<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'>Network Analyst<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'>Brentwood Baptist Church<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'>Brentwood, TN<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'>(615) 324-6149 office<o:p></o:p></span></p>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'>(615) 830-0012 cell<o:p></o:p></span></p>
</div>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";
color:#1F497D'><o:p> </o:p></span></p>
<div>
<div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'>
<p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>From:</span></b><span
style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>
ShelbyIT@yahoogroups.com [mailto:ShelbyIT@yahoogroups.com] <b>On Behalf Of </b>Ryan
L. Faircloth<br>
<b>Sent:</b> Friday, January 30, 2009 9:30 PM<br>
<b>To:</b> ShelbyIT@yahoogroups.com<br>
<b>Subject:</b> [ShelbyIT] Microsoft Open License for Charity<o:p></o:p></span></p>
</div>
</div>
<p class=MsoNormal><o:p> </o:p></p>
<div id=ygrp-mlmsg>
<div id=ygrp-msg>
<div id=ygrp-text>
<p style='margin-bottom:12.0pt'>A few weeks ago I made a mention of charity
Licenses which many churches qualify for but don't know about or know how to
order. There are very few Authorized charity vendors in the us and
unfortunately many of the site you can find via Google are not legit. I have
checked out the following company and found them to be valid helpful. As an
example of the savings you have available Microsoft Office Pro Plus with
Software Assurance Retail is 721 using the Charity license option you can
purchase this for $121<br>
<br>
<a href="http://www.thepastorsplace.com/Charity_License.php">http://www.thepastorsplace.com/Charity_License.php</a><br>
<br>
<o:p></o:p></p>
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