If you think about it, it’s not an unreasonable choice of classification. A business league (c)(6) is really a trade association, similar to ARIN or Associated Locksimiths of America (ALOA), The Dairy Council, etc. These are usually bodies that allow members of an industry to gather and discuss issues of common concern to said industry and possibly engage in certain levels of self-governance/self-regulation. MICE-UG could probably get (c)(6) designation, but MICE itself does seem to fit better in (c)(12) from where I’m sitting. Have we sought advice about the advantages and disadvantages of accepting this revised designation from competent council? Would be nice to know what the lawyers have to say. Owen
On Jul 7, 2017, at 11:58 , Richard Laager <rlaager@WIKTEL.COM> wrote:
The IRS has notified MICE of its intention to _deny_ our Application for Recognition of Exemption. Recall that we filed under Section 501(c)(6), the classification which includes "business leagues, chambers of commerce, etc.".
The IRS has suggested an alternative classification of 501(c)(12), which we understand is very likely to be approved. This is the classification which includes "mutual or cooperative telephone companies, or like organizations".
The board encourages all interested members to attend the UG 24 meeting, July 12, 3:00 pm, at SDN Communications in Sioux Falls, SD.
-- Richard