Mounted search and rescue

["Mike" <revmp777@earthlink.net>]

Thanks very much.  The 501 (c) 3 info was something I didn't know.  All our
members are required to get a ham license and we are working on getting some
radios for them.   I'll check into the public band license.  Thanks again.

Mike
----- Original Message -----
From: "Una Smith" <una.smith@att.net>
To: "Mounted search and rescue" <msar-riders@lists.ibiblio.org>
Sent: Wednesday, May 17, 2006 18:36
Subject: Re: [MSAR] field communications


> 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
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