Gallup Arts HabitatGallup Arts Habitat
Creating an Environment for Nourishing the Arts by Bringing the Community Together
Organizing Principles
GAH is organized as a charitable organization. with educational and cultural objectives and activities authorized by section 501(c)(3) and exempt from taxation under section 501(a) The funds will support charitable educational activities, especially in the arts, humanities, and language.
Solicitations offer opportunities to contribute to the charitable purposes of GAH and other section 501(c)(3) organizations supporting the arts and education.
Gallup Arts Habitat General Statement
1. GAH will support private schooling with regularly scheduled curriculum, a regular faculty, and a regularly enrolled student body in attendance at a place where the educational activities are regularly carried on. The school facilities and activities may be in Gallup or other communities.
2. GAH will conduct public discussion groups, forums, panels, lectures, or other similar programs,
3. GAH will conduce courses of instruction by correspondence or through the use of television or radio,
4. GAH funds may support educational, cultural, and language development activities of area museums, zoos, planetarium, orchestra, or similar organizations, and
5. GAH funds may support a nonprofit children's day that supports families involved in educational, cultural, and language development activities
6. GAH will support arts projects, students, and festivals in the region including film, visual, and performing arts including theater, music,and dance.
GAH does not discriminate against applicants and students on the basis of race, color, or national or ethnic origin. GAH admits the students of any race to all the rights, privileges, programs, and activities generally accorded or made available to students and does not discriminate on the basis of race in administering its educational policies, admission policies, scholarship and loan programs, and other school-administered programs.
Record Keeping
GAH shall register with the attorney general on a form provided by the attorney general; correct any deficiencies in its registration upon notice of deficiencies provided by the attorney general and provide a copy of its IRS Form 1023 Form 1024 application for exempt status with its registration.
Every charitable organization shall have either a registered agent in the state or shall file a consent to service of process with the attorney general. The consent to service shall be in the form prescribed by the attorney general and shall be irrevocable.
All charitable organizations subject to the Charitable Solicitations Act shall disclose upon request the percentage of the funds solicited that are spent on the costs of fundraising. For purposes of this section, costs of fundraising shall include all money directly expended on fundraising and that portion of all administrative expenses and salaries of the charitable organization attributable to fundraising activities.
Record keeping requirements. With certain exceptions, given later, each exempt private school must maintain the following records for a minimum period of 3 years, beginning with the year after the year of compilation or acquisition.
1. Records indicating the racial composition of the student body, faculty, and administrative staff for each academic year.
2. Records sufficient to document that scholarship and other financial assistance is awarded on a racially nondiscriminatory basis.
3. Copies of all materials used by or on behalf of the school to solicit contributions.
4. Copies of all brochures, catalogs, and advertising dealing with student admissions, programs, and scholarships. (Schools advertising nationally or in a large geographic segment or segments of the United States need only maintain a record sufficient to indicate when and in what publications their advertisements were placed.)
The racial composition of the student body, faculty, and administrative staff may be determined in the same manner as that described at the beginning of this section. However, a school may not discontinue maintaining a system of records that reflects the racial composition of its students, faculty, and administrative staff used on November 6, 1975, unless it substitutes a different system that compiles substantially the same information, without advance approval of the IRS.
The IRS does not require that a school release any personally identifiable records or personal information except in accordance with the requirements of the Family Educational Rights and Privacy Act of 1974. Similarly, the IRS does not require a school to keep records prohibited under state or federal law.
Scholarships. If the organization awards or plans to award scholarships, complete Schedule H of Form 1023. Submit the following also.
1. Criteria used for selecting recipients, including the rules of eligibility.
2. How and by whom the recipients are or will be selected.
3. If awards are or will be made directly to individuals, whether information is required assuring that the student remains in school.
4. If awards are or will be made to recipients of a particular class, for example, children of employees of a particular employer -
1. Whether any preference is or will be accorded an applicant by reason of the parent's position, length of employment, or salary,
2. Whether as a condition of the award the recipient must upon graduation accept employment with the company, and
3. Whether the award will be continued even if the parent's employment ends.
5. A copy of the scholarship application form and any brochures or literature describing the scholarship program.
Literary Organizations
If GAH decides to operate a book store or engage in publishing activities of any nature (printing, publication, or distribution of your own material or that printed or published by others and distributed by GAH), we will explain fully the nature of the operations, including whether sales are or will be made to the general public, the type of literature involved, and how these activities are related to your stated purposes.
Public Support
One-third support test. An organization will qualify as publicly supported if it normally receives at least one-third of its total support from governmental units, from contributions made directly or indirectly by the general public, or from a combination of these sources. For a definition of support, see Support, later.
Ten-percent-of-support requirement. The percentage of support normally received by an organization from governmental units, from contributions made directly or indirectly by the general public, or from a combination of these sources must be substantial. An organization will not be treated as normally receiving a substantial amount of governmental or public support unless the total amount of governmental and public support normally received is at least 10% of the total support normally received by that organization
Attraction of public support requirement. An organization must be organized and operated in a manner to attract new and additional public or governmental support on a continuous basis. An organization will meet this requirement if it maintains a continuous and bona fide program for solicitation of funds from the general public, community, or membership group involved, or if it carries on activities designed to attract support from governmental units or other charitable organizations described in section 509(a)(1). In determining whether an organization maintains a continuous and bona fide program for solicitation of funds from the general public or community, consideration will be given to whether the scope of its fund-raising activities is reasonable in light of its charitable activities. Consideration also will be given to the fact that an organization may, in its early years of existence, limit the scope of its solicitation to persons who would be most likely to provide seed money sufficient to enable it to begin its charitable activities and expand its solicitation program.
3. Representative governing body factor. The fact that an organization has a governing body that represents the broad interests of the public rather than the personal or private interest of a limited number of donors will be considered in determining whether the organization is publicly supported.
An organization will meet this requirement if it has a governing body composed of:
1. Public officials acting in their public capacities,
2. Individuals selected by public officials acting in their public capacities,
3. Persons having special knowledge or expertise in the particular field or discipline in which the organization is operating, and
4. Community leaders, such as elected or appointed officials, members of the clergy, educators, civic leaders, or other such persons representing a broad cross-section of the views and interests of the community.
Availability of public facilities or services factor. The fact that an organization generally provides facilities or services directly for the benefit of the general public on a continuing basis, is evidence that the organization is publicly supported. Examples are:
- A museum or library that is open to the public,
- A symphony orchestra that gives public performances,
- A conservation organization that provides educational services to the public through the distribution of educational materials
Organizations dependent primarily on gross receipts from related activities. Organizations will not satisfy the one-third support test or the ten-percent-of-support requirement if they receive:
1. Almost all support from gross receipts from related activities, and
2. An insignificant amount of support from governmental units (without regard to amounts referred to in (3) in the list of items included in support) and contributions made directly or indirectly by the general public