Mounted search and rescue

[Una Smith <una.smith@att.net>]

Mike wrote:
>    Are the SAR teams in your area private groups or are they under an LE of
>some type?

Both exist, but the most common is private group.  Most private groups
are not registered with the IRS as 501(c)(3) but (NOTE!) if receipts
normally are under $5000 annually, and the group's purpose is charitable,
and the group does not actively solicit donations (ie, make broad public
appeals), then the IRS does not require filing.  Period.  The group can
accept donations as a 501(c)(3) but should give donors a written statement
that they are presumed to be 501(c)(3), they have not filed IRS form
1023, and they have no IRS letter of determination.

IRS status is fairly irrelevant, for two reasons.  (1) A donor can claim
a tax deduction for a contribution to a 501(c)(3) only if the donor
itemizes deductions.  My mortgage loan officer says 70 percent of home
buyers in the US who have a mortgage do not itemize.   (2) what really
matters, as far as accepting donations is concerned, is state law, and
this varies considerably.  Some states may require a charitable group to
file with the IRS, even if the IRS does not require it.

To obtain an FCC license in the public service bands it helps to be in
some way under a law enforcement agency, because the agency will have a
person whose job includes managing all FCC licenses.  These licenses
have expiration dates, and letting your license expire can result in a
lot of hassle getting it back again.

The majority of NM SAR groups have licensed public service frequencies
but are not and have never been "under" any law enforcement agency.
The majority of NM SAR groups have no access to LE resources of any
kind.  Certainly they are not provided radios.  Many teams have a team
cache of radios, else the individual members buy their own.  Owning
your radio is an incentive to become a licensed amateur radio operator,
so you can put the radio to personal use.

        Una Smith
        New Mexico