Bylaws

Tax Exempt Status

In order to meet the criteria for tax exempt status under Section 501 (c) (3) of the Internal Revenue Code, the following provisions shall apply:

  1. HVCD shall comply with provisions of the 4/3/84 memo, Tax Exempt Status For CDSS Centers, by Brad Foster, National Director, CDSS, including requirements to follow the aims and goals of CDSS and to submit a yearly financial statement to CDSS.
  2. No part of HVCD’s earnings may inure to the benefit of private individuals. This does not preclude the payment of any reasonable fees for work performed.
  3. In the event of dissolution of HVCD the assets of HVCD must be distributed to another non-profit organization with 501 (c) (3) status.
  4. HVCD must not, as a substantial part of its activities, attempt to influence legislation or participate to any extent in a political campaign for or against any candidate for public office.

Atopted February 26, 1988

Go back to main bylaws page