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msar-riders - Re: [MSAR] Tax Situation for MSAR

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Chronological Thread  
  • From: "IRVIN LICHTENSTEIN" <ilichten1@verizon.net>
  • To: "'Mounted search and rescue'" <msar-riders@lists.ibiblio.org>
  • Subject: Re: [MSAR] Tax Situation for MSAR
  • Date: Thu, 03 May 2007 10:05:49 -0500

1. In the US all municipalities that are municipalities are incorporated.
They are granted a charter by the state and their law enforcement or other
activities are authorized by the state as a purpose of the corporation. If
there are unincorporated areas they are part of the next level up, ie:
territory outside of an incorporated city in CA belongs to the county. In VA
the incorporated city is not part of the county but exists as equivalent to
the county, in PA an incorporated city is either home rule (but still part
of the county) or under the appropriate township or borough class code.

2. Political activity by civil service or other non-elected employees is
generally forbidden by statute. The federal law is the Hatch Act which
prohibits federal employees from all political activity except voting and
small donations of money. In Philadelphia the Home Rule Charter requires an
elected officeholder to resign before seeking a higher office, eg: a council
person must resign to run for mayor, the mayor must resign to run for
governor. This generally does not include any activity allowed by the Wagner
Act or similar labor organizing laws but does usually include endorsing a
candidate or other official acts. This would not preclude an organization
from renting facilities to a candidate for a rally or even office space if
it normally does so but it would be unrelated income for tax purposes in
most cases.

3. An unincorporated association is any 2 or more persons who agreed to do
something legal together. The formality of the association is dependent on
what they are doing and how the accounting is done.

Irv Lichtenstein







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