AMERICAN POMSKY KENNEL CLUB INC

DISCLOSURE OF ORGANIZATION AND OPERATIONS

In full transparency of our Organizational Structure and setup, we want to educate the public and any members of our American Pomsky Kennel Club Inc on our Legal Entity and our current filings.

An organization is first set up and Incorporated at the State level, not at the Federal level. The “NonProfit” is determined by the State you wish to have your legal entity incorporated with and their specific laws. There can be more than one NonProfit organization with the same name in different states as the State of Incorporation is what determines the “NonProfit” legal entity.

Please see attached our Kentucky “Certificate of Existence” acknowledging our incorporation as a Non-Profit under KRS Chapter 14A and KRS Chapter 273 on May 17, 2019.

Definition of Chapter 14A: Kentucky Business entity filing act
Definition of Chapter 273: NonProfit Organization

(4) “Nonprofit Corporation” means a corporation no part of the income or profit of which is distributable to its members, directors, or officers;
https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=49017

Please Note: A NonProfit Corporation DOES NOT have an owner. A properly formed NonProfit has a Board of Directors; our Directors are listed on our Annual Filing Report.

Please read our “ Constitution & Bylaws ” for further information on our organizational structure and rules.

The IRS recognizes 27 different types of NonProfit organizations as 501(c) organizations.

AMERICAN POMSKY KENNEL CLUB INC, as incorporated as a NonProfit under the laws of the State of Kentucky is operating as a 501(c)(4).

The Board of Directors voted to be organized as a 501(c)(4) not as the more popular (Charitable Organization) of a 501(c)(3). After extensive due diligence, reviews of many IRS rulings on other Breed Specific Kennel Club corporations and several conference calls with the IRS, the determination was that we meet the Organizational and Operational test for the 501(c)(4) not for the 501(c)(3). The primary difference to you as a member is acknowledged on our “Donations” page that contributions are not considered tax deductible to the donor by the IRS.

Once Incorporated under State Statue as a NonProfit, a corporation has 27 months to file an application with the IRS for recognition of exemption. Therefore; American Pomsky Kennel Club Inc has legally until Aug 31, 2021 to file for recognition of exemption under the 501(c) rules. See IRS Pub 557 Tax Exempt Status for your Organization https://www.irs.gov/pub/irs-pdf/p557.pdf

So why can you not find us under the IRS Website under the “Tax Exempt Organization Search”? As we have chosen to operate under the Exemption status of 501(c)(4) instead of 501(c)(3), we were required to file a Form 8976, Notice of Intent to Operate Under 501(c)(4) with the IRS.

The American Pomsky Kennel club has filed, has received the acknowledgement of receipt, and is at the IRS’ mercy of when it will appear on the IRS website.

Finally, what is an IRS Determination Letter that you may have seen referenced in other NonProfit sites?

Filing for Exemption under 501(c)(3) REQUIRES a determination letter from the IRS thru Form 1023 as this will be open for Public Disclosure for purposes of people knowing the entity is allowed to accept Tax Deductible Contributions.

Filing for Exemption under 501(c)(4) DOES NOT REQUIRE an IRS issued determination letter. The IRS does not require 501(c)(4) organizations to apply for tax exemption the way it does with the more popular 501(c)(3). However, in full transparency with our members, we have applied for the OPTIONAL determination letter by submitting Form 1024A, Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code.

Per IRS Form 1024-A instructions:
Optional application for recognition of exemption. You may (but are not required to) file Form 1024-A, Application for Recognition of Exemption under section 501(c)(4), to apply for recognition of exemption for federal income tax under section 501(c)(4).

After repeated and lengthy conference calls with the IRS to verify that we have processed all documentation according to their legal requirements, all requirements have been met and filed to operate as a legal 501(c)(4) entity. The final (and optional) Determination Letter, once received, will be posted on the American Pomsky Kennel Club website per the IRS Public Inspection Rules.

Any questions can be directed to info@americanpomskykennelclub.org

(Updated 2/2021)