The Endless Mountains Blues Fest™
Mission Statement: "Charity Through Music"™
Federal EIN: 03-05205T6
For purposes of supplying merchandise and rentals for the performance of our charitable concert event:
Tax Exemption # 75489236
Organization name changed from Scranton/WB Blues Association to Endless Mountains Blues Fest™ Aug. 2006
Our festival name and what
we stand for is dedicated and perpetuated in memory of one of our
founders,
Keith Hyland, who gave the annual charity event it's name.
We are a non-profit 501(c)(3) organization in existence only to raise funds
through
summer music events for the benefit of a designated charity
we
raise money for charity - we are an organization comprised
of volunteer organizers and helpers, and bands
donate their performances
to the charity fundraising effort with no compensation or benefit to
themselves
*The fest grounds and
stage are presently generously donated by the community of Elmhurst Township
The Elmhurst Township Recreation Committee receives proceeds from sale
of food to festival attendees
as part of their own fundraising efforts to maintain the
recreation grounds for community children.
Let is be duly noted that we do not derive proceeds or donations to the
benefiting charity through
the Township committee's sale of food and we do pay the township to
provide the bands'meals
Sound Technicians donate their services and use of equipment
Our
expenses generally include and are not limited to:
Rental of tents for the stage area and attendees, Event Insurance,
Porto-lavs,
meals provided to performing bands in return for their donated performances.
Sponsors support the
organization in the planning and presentation of this event through
monetary donations, goods, services. Profits are donated directly to the benefiting
charity
corporate fest sponsorships- these are tax deductible as charitable donations. bands who donate performances for the benefit of the charity in whose name we are presenting a festival may consider their performances a deduction for charitable donation and may submit paperwork stating the value of their donation for tax deduction purposes.
Organization Name: Endless Mountains Blues Festival™
Name Change: The Scranton/Wilkes Barre Blues Association, said name will remain on various paperwork and will describe The Endless Mountains Blues Festival as the charitable organization described.
Organizers:Mary Hyland, Mary Perry,Thomas Perry
Mailing Address: Endless Mountains Blues
Fest
RD2 Box 355
Dalton, Pa. 18414
Website: www.blues101.org email: blues101@eyecandee.com
Festival and organization information - 800 number available shortly
We do not pay for advertising or promotions - these are donated voluntarily by area radio and print media. Our event emcee is volunteer staff on the day of the festival and is issued a pass. Media representatives do not receive free admission or special considerations for their donation. A monetary donation from any media organization will be treated as an official sponsorship of our event and pass/passes will be issued based upon the amount or dollar value of their donation. passes will be issued for mobile broadcast units on-site for the length of the event (e.g., use of live on-site, mobile broadcast facilities and aired to the public, etc.) for the staff needed to broadcast our event "live".
Our Events and Donations to charity so far:
All figures are post-organizing and concert presentation expenses
Sept. 28, 2001 - 9/11 NYC Fireman's Fund - $2675
July 19, 2003 - Make A Wish Foundation - $2,000
Aug. 7, 2004 - Children's Miracle Network - $2,800
Aug. 13 2005 - National Childhood Cancer Foundation-Cure-Search- 3,800.00
August 12th, 2006 - The Endless Mountains Blues Fest 2006 -
Women of Blues - Pa. Breast Cancer Coalition
Donation: $4,400
July 21, 2007 - St. Jude Children's Research Hospital - $2200
Helpful Tax info:
Community support of our organization, donations to our organization in support of our charity fund-raising efforts - ***While contributions or gifts directly to and for our organization are not tax deductible as charitable contributions for Federal income tax purposes, they may be tax deductible under other provisions of the Internal Revenue Code as business expenses. Donations to the association that are being given directly to and specifically for, a charity after each concert or fundraising event may be considered charitable contributions. please check with your tax advisor.
You may support our charity efforts with the confidence that your donations and sponsorships are benefiting bona fide charity organizations by helping us to provide what's needed to present the concerts, and helping us to make a valuable contribution to the designated charity each summer. The Endless Mountains Blues Fest and it's organizers are volunteers, so are performing bands. We do not profit in any way from our charity fund-raising mission. The bands do not benefit from performing. All profits, from every concert event, are donated immediately following our music festivals.
Your donation to our events is very much appreciated and is deductible as a charitable contribution as allowed by law. Donations of $250 or more will be acknowledged in writing.
donations to the organization for operating costs throughout the year or supporting memberships are not to be considered charitable donations according to IRS regulations. these may be allowable as business expenses.
Definition of Festival "Sponsorship"
A festival sponsorship
designation is a corporate donation of $50+ dollars
These funds are pooled and used for the expenses incurred and necessary to
presenting the event for charity. Remainder of sponsor donations after expenses
are paid are donated directly to the charity.
A sponsorship can be made
in any amount over $25, by individuals or businesses, but do not carry the
benefits of stated donation amounts. Sponsorship that are donations of products,
advertisement,
promotional fundraising on our behalf or giveaways, gift certificate donations,
volunteering time to
distribute information about our event in print or media, or discounts on
services do not qualify
for free passes to the event. Neither does volunteering your business as
an advance ticket outlet.
Definition of "Supporter"
A supporter is an
individual or business who chooses to make a donation to The Endless Mountains
Blues Fest organization to help in the organizing and presentation of consequent
festivals, proceeds are earmarked for
the costs of insurance, rentals and other expenses involved in presenting an
outdoor charity music event.
In exchange for this type
of support, minimums stated on supporter and donation forms
- one free pass shall be issued per stated on supporter or fest donor
forms
the term
"membership" shall be defined as "supporter" - we are not a
public organization, we do not
hold public meetings, we do not conduct voting or public fundraising activities
to support our work.
Organizers set forth the decisions as to the performers, date of event and the
benefiting charity.
Our Event and organization adheres to the criteria set forth in IRC Section 501(c)(3) below:
Definition of US Code Section 501
Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation (except as otherwise provided in subsection
(h), and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.
Civic leagues or organizations not organized for profit but operated exclusively for the promotion of social welfare, or local associations of employees, the membership of which is limited to the employees of a designated person or persons in a particular municipality, and the net earnings of which are devoted exclusively to charitable, educational, or recreational purposes.
No part of the net earnings of such entity inures to the benefit of any private shareholder or individual.
The net earnings of which are devoted exclusively to religious, charitable, scientific, literary, educational, and fraternal purposes, and
No part of their net earnings inures (other than through payment of retirement benefits) to the benefit of any private shareholder or individual
Notwithstanding subsection (a), an organization which is described in subsection (c)(7) shall not be exempt from taxation under subsection (a) for any taxable year if, at any time during such taxable year, the charter, bylaws, or other governing instrument, of such organization or any written policy statement of such organization contains a provision which provides for discrimination against any person on the basis of race, color, or religion.
To be tax-exempt as an organization described in IRC Section 501(c)(3) of the Code, an organization must be organized and operated exclusively for one or more of the purposes set forth in IRC Section 501(c)(3) and none of the earnings of the organization may inure to any private shareholder or individual. In addition, it may not attempt to influence legislation as a substantial part of its activities and it may not participate at all in campaign activity for or against political candidates.
The organizations described in IRC Section 501(c)(3) are commonly referred to under the general heading of "charitable organizations." Organizations described in IRC Section 501(c)(3), other than testing for public safety organizations, are eligible to receive tax-deductible contributions in accordance with IRC Section 170.
The exempt purposes set forth in IRC Section 501(c)(3) are charitable, religious, educational, scientific, literary, testing for public safety, fostering national or international amateur sports competition, and the prevention of cruelty to children or animals. The term charitable is used in its generally accepted legal sense and includes relief of the poor, the distressed, or the underprivileged; advancement of religion; advancement of education or science; erection or maintenance of public buildings, monuments, or works; lessening the burdens of government; lessening of neighborhood tensions; elimination of prejudice and discrimination; defense of human and civil rights secured by law; and combating community deterioration and juvenile delinquency.
The articles of organization must limit the organization's purposes to one or more of the exempt purposes set forth in IRC Section 501(c)(3) and must not expressly empower it to engage, other than as an insubstantial part of its activities, in activities that are not in furtherance of one or more of those purposes. This requirement may be met if the purposes stated in the articles of organization are limited in some way by reference to IRC Section 501(c)(3). In addition, assets of an organization must be permanently dedicated to an exempt purpose. This means that should an organization dissolve, its assets must be distributed for an exempt purpose described in this chapter, or to the federal government or to a state or local government for a public purpose.
To establish that an organization's assets will be permanently dedicated to an exempt purpose, the articles of organization should contain a provision insuring their distribution for an exempt purpose in the event of dissolution.
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An organization will be regarded as "operated exclusively" for one or more exempt purposes only if it engages primarily in activities which accomplish one or more of the exempt purposes specified in IRC Section 501(c)(3). An organization will not be so regarded if more than an insubstantial part of its activities is not in furtherance of an exempt purpose.
We Do Not Benefit From Our Concert Events
The organization must not be organized or operated for the benefit of private interests, such as the creator or the creator's family, shareholders of the organization, other designated individuals, or persons controlled directly or indirectly by such private interests. No part of the net earnings of an IRC Section 501(c)(3) organization may inure to the benefit of any private shareholder or individual. A private shareholder or individual is a person having a personal and private interest in the activities of the organization. If the organization engages in an excess benefit transaction with a person having substantial influence over the organization, an excise tax may be imposed on the person and any managers agreeing to the transaction.
We begin with zero dollars while planning our festivals, and with the help of sponsors and charity minded individuals, we are able to present our concerts and donate all funds raised from the concert to the designated charity after expenses. We do not have a public membership to support us, government or community support or grant to keep our organization functioning. We do allow donations from "supporters" of voluntary time donated to promote or help with duties throughout the planning stages to be in exchange for a pass to the following event. No volunteer is paid for their participation in the planning or presentation of our events. Volunteers who are rostered to work a specific amount of hours at a specifically designated and scheduled duty at the field on fest day for parking lot duties, security, gate duty, set up or clean up after the event are issued a pass to the event.
We Are Non-Political/Non Partisan
An IRC Section 501(c)(3) organization may not engage in carrying on propaganda, or otherwise attempting, to influence legislation as a substantial part of its activities. Whether an organization has attempted to influence legislation as a substantial part of its activities is determined based upon all relevant facts and circumstances. However, most IRC Section 501(c)(3) organizations may use Form 5768, Election/Revocation of Election by an Eligible Section 501(c)(3) Organization to Make Expenditures to Influence Legislation, to make an election under IRC Section 501(h) to be subject to an objectively measured expenditure test with respect to lobbying activities rather than the less precise "substantial activity" test. Electing organizations are subject to tax on lobbying activities that exceed a specified percentage of their exempt function expenditures.
For purposes of IRC Section 501(c)(3), legislative activities and political activities are two different things, and are subject to two different sets of rules. The latter is an absolute bar. An IRC Section 501(c)(3) organization may not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office. Whether an organization is engaging in prohibited political campaign activity depends upon all the facts and circumstances in each case. For example, organizations may sponsor debates or forums to educate voters. But if the forum or debate shows a preference for or against a certain candidate, it becomes a prohibited activity. The motivation of an organization is not relevant in determining whether the political campaign prohibition has been violated. Activities that encourage people to vote for or against a particular candidate, even on the basis of non-partisan criteria, violate the political campaign prohibition of IRC Section 501(c)(3).
We are happy to provide references and contacts
within
the charities we support through our concert events, by request