fit IRS Department of the Treasury Internal Revenue Service Tax Exempt and Government Entities PO Box 2508 Cincinnati, OH 45201 CENTENNIAL BOYS LACROSSE CLUB INC 12295 W CLOVERWOOD COURT BOISE. ID 83713 Dear Applicant: Why )'OU are receiving this letter Date: August 1, 2017 Employer ID number: 47-2364302 Person to contact/ ID number: Will Schroder ID# 1004828 Contact telephone number: ( 513 )97 5-6593 Contact fax number: (855)204-6183 Response due date: August29, 2017 We need more infonnalion Lo consider your delermination letter request. Wlrnt you must do Please provide the ini'ormation requested and follo\V the submission instructions. You must submit your response by the clue date ablwe. If you don't respond Ir you don ·l re s pond to the Information Request by the due date or do not provide all the requested information, \\'e may clo::,c ) our 1.:asc \\ ithout making a determination. If so, we won "t refund any user fee you paid, and you"ll neecl to submit a new request and any applicable user fee payment if you want us to reconsider your request. Alternati\i!ly. iryou haven·t established that you meet the requirements for exemption for the subsection requested. we may m::lke an adverse determination. In addition. if you don ·t provide the requested information by the due date, you may lose your rights to get a declaratory judgment. Under Internal Revenue Code (IRC) Section 7428(b)(2), you must exhaust all administrative remedies available to you within the IRS before a court will issue a declaratory judgment regarding your exempt status. This requirement means you must take all reasonable steps in a timely manner to secure a determination under IRS p1ocedures, including providing the information we need to act on your request. If you foil to timely provide the requested information, you may lose your rights to obtain a declaratory judgment under Section 7428. Additional information Ir) ou have questions or need additional time to respond. call me at the number at the top of this letter. If you ha\ e concerns after speaking \\'ilh me. you can call my supervisor Joe Golinski at (513)975-6285. Letter1312(Rev.4-2017) Catalog Number 35163W
Transcript
fit IRS
Department of the Treasury Internal Revenue Service Tax Exempt and Government Entities PO Box 2508 Cincinnati, OH 45201
CENTENNIAL BOYS LACROSSE CLUB INC 12295 W CLOVERWOOD COURT BOISE. ID 83713
Dear Applicant:
Why )'OU are receiving this letter
Date:
August 1, 2017 Employer ID number:
47-2364302 Person to contact/ ID number:
Will Schroder ID# 1004828
Contact telephone number:
( 513 )97 5-6593 Contact fax number:
(855)204-6183 Response due date:
August29, 2017
We need more infonnalion Lo consider your delermination letter request.
Wlrnt you must do
Please provide the ini'ormation requested and follo\V the submission instructions. You must submit your response by the clue date ablwe.
If you don't respond
Ir you don ·l respond to the Information Request by the due date or do not provide all the requested information, \\'e may clo::,c ) our 1.:asc \\ ithout making a determination. If so, we won "t refund any user fee you paid, and you"ll neecl to submit a new request and any applicable user fee payment if you want us to reconsider your request. Alternati\i!ly. iryou haven·t established that you meet the requirements for exemption for the subsection requested. we may m::lke an adverse determination.
In addition. if you don ·t provide the requested information by the due date, you may lose your rights to get a declaratory judgment. Under Internal Revenue Code (IRC) Section 7428(b)(2), you must exhaust all administrative remedies available to you within the IRS before a court will issue a declaratory judgment regarding your exempt status. This requirement means you must take all reasonable steps in a timely manner to secure a determination under IRS p1ocedures, including providing the information we need to act on your request. If you foil to timely provide the requested information, you may lose your rights to obtain a declaratory judgment under Section 7428.
Additional information
Ir) ou have questions or need additional time to respond. call me at the number at the top of this letter. If you ha\ e concerns after speaking \\'ilh me. you can call my supervisor Joe Golinski at (513)975-6285.
Letter1312(Rev.4-2017) Catalog Number 35163W
CENTENNIAL BOYS LACROSSE CLUB INC 47-2364302
2
The Tax pa) er Ac.h ocnte Servil:c (f AS) is an independent organization within the IRS that can help protect your taxpayer rights. TAS can offer )OU help if your tax problem is causing a hardship or you've tried but haven't been able lo rcsolw your problem \\'ith the I RS. 1 f you qua Ii fy for T AS assistance, which is always free. T AS will do ever) thing pus~iblc Lo help) ou. Visit taxpayeraclvocate.irs.gov or call 1-877-777-4 778.
Enclosure: Information Request
Sincerely,
Will Schroder Exempt Organizations Specialist
Letter 1312 (Rev. 2-2017) Catalog Number 35163W
CENTENNIAL BOYS LACROSSE CLUB INC 47-2364302
3
Information Request First Request
Information we need to make our determination
I. Include the following declaration with your response, signed and dated by an officer, director, trustee, or other governing body member (not an authorizec.I representative). You can sign and date the statement below or reproduce it in the body of your signed response. The declaration must accompany responses per Revenue Procedure 2017-5.
Under pe11olties of'pe1.'iw~v. I declare that I have examined this il?for111ation. including accompanying dncuments. and. to the best of my knoll'ledge and belief. the i1?furmatio11 co111ains all the re/erc1111 facts relating to the request.for the iJ?formation. and such.facts are true. correct. and complete.
SIGN HERE Date
For Informational Purposes Only: Enclosed is a copy of your Articles of Incorporation. which we obtained from the website of your state of incorporation. We made this copy part of your file. and it will be a\'nilable for public inspection as part of your application if you are granted exemption. Please notify us immediately if' the enclosed copy does not regard your organization.
2. Please pro\'iclc a detailed description of your past, present, and future activities. In general, you should include:
a. What specific activities you conduct. b. Who participates in the activities. c. Where you conduct the activities. d. When or hov,r often the activities occur. e. What fees, i r any, are charged and how you detennine them. f. What percentage of your time and resources you spend on the activities.
3. Please provide your actual revenues and expenses for each year you completed and projections of your likely revenue and expenses for yom cmTent and future year(s) for a total of3 years of financial information.
4. Do you or will you engage in financial transactions (for example, loans, payments, rents, etc.) with any of your donors or any entities they own or control? If so, please provide a detailed description. (Do not include names of donors)
How to submit the requested infm·mation (do's and don'ts)
• Don't include any personal identifying infomrntion like bank account or social security numbers that could result in identity theft or other adverse consequences if publicly disclosed. If we approve your application for exemption. we·re generally required by Jaw to make the application and the information you submit in
Letter 1312 (Rev. 2-2017) Catalog Number 35163W
CENTENNIAL BOYS LACROSSE CLUB INC 47-2364302
4
response lo this letter available for public inspection. If you have questions about the public inspection of your application or other documents, please call me.
• Do include the rollo\\ ing Jcclaralion '' ith your response, signed by one of your principal officers or dircclur~:
Under penalties of pcr,iury, I declare that I have examined this information, including accompanying documents, and, to the best of my knowledge and belief, the information contains all the relevant facts relating to the request for the information and such facts are true, correct, and complete.
• Do attach a cop) or the cm er letter to your response. This enables us to quickly and accurately associate your response '' ith ) our case Ii le.
• Do fax or mail your response to:
Fax: (855 )204-6 I 83 ATT: Will Schroder Room 4504 Group 7826
US Mail: Internal Revenue Service Exempt Organizations P. 0. Box 2508 Cincinnati, OH 45201 A TT: Will Schroder
Room 4504 Group 7826
Street Address (delivery service): Internal Revenue Service Exempt Organizations 550 Main St., Federal Bldg. Cincinnati, OH 45202 ATT: Will Schroder
Room 4504 Group 7826
• Don't provide multiple copies or) our response. Pro\'iding more than a single response may result in unnecessary cklays in processing your response. We must process, assign, and review each piece of correspondence submitted (whether fax or mail).
• Do allow aclcqunt~ processing lime iryou want to call to verify we received your response. If you fax ) our response. allow n minimum or three workdays from the day you fax it. Ir you mail your response. allow a minimum or sc\ en workdays from the day you mail it.
Letter 1312 (Rev. 2-2017) Catalog Number 35163W
ARTICLES OF INCORPORATION OF
CENTENNIAL BOYS LACROSSE CLUB, INC.
FILED EFFECTIVE
ZGl7 JL'l.' 21 PH 3: 08
SECRETARY CF ~TA7E STATE OF IDAHO
The undersigned, acting as the inc:orporator of a nonprofit corporation {"Corporation") organized under and pursuant to the Idaho Nonprofit Corporation Act, Chapter 3, Title 30, Idaho Code ("Act"), adopt the following Articles of Incorporation ("Articles") for the Corporation.
ARTICLE I NAME
The name of the Corporation is Centennial Boy Lacrosse Club, Inc.
ARTICLE II NONPROFIT STATUS
The Corporation is a nonprofit corporation.
ARTICLE Ill PERIOD OF DURATION
The period of duration of the Corporatic.in is perpetual.
ARTICLE IV INITIAL REGISTERED OFFICE AND AGENT
The Corporation's initial registered agent shall be located at 12295 W. Cloverwood Court, Boise, Idaho 83713, and the name of the initial registered agent at such address is Brian Patton.
ARTICLE V PURPOSE
The purposes for which the Corporation is organized and will be operated are as follows:
A. To give the Centennial Boy Lacrosse Club players the opportunity to play in the Idaho High School Lacrosse League ("IHSLL") and to promote lacrosse skill development to a competitive level, fair play, sportsmanship and peer/family participation.
B. For charitable purposes within the meaning of Section 501{c)(3) of the Internal Revenue Code, or corresponding section of any future federal tax code, including for such purposes, the making of distributions to
ARTICLES OF INCORPORATION - CENTENNIAL BOYS LACROSSE CLUB Page -1
organizations that qualify as tax-exempt organizations under Section 501(c)(3) of the Internal Revenue Code.
C. To plan, conduct and attend games, tournaments, exchanges, tours and
camps.
0. To exercise all powers granted by law necessary and proper to carry out the
foregoing purposes, including, but not limited to, the power to accept
donations of money, property, whether real or personal, or any other thing of value. Nothing herein contained shall be deemed to authorize or permit the Corporation to carry on the business for profit, to exercise power, or do any act that a corporation formed under the Act, or any amendment thereto or substitute therefore, may not at that time lawfully carry on or do.
ARTICLE VI LIMITATIONS
No part of the net earnings or the assets of the Corporation shall inure to the benefit of, or be distributable to, its members, directors, officers, or other private persons except that the Corporation shall be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes set forth In Article V hereof. No substantial part of the activities of the Corporation shall be for the carrying on of propaganda, or otherwise attempting to influence legislation, and the Corporation shall not participate in or intervene in (including the publishing or distribution of statements) any political campaign on behalf of any candidate for public office. Notwithstanding any other provisions of these Articles, the Corporation shall not carry of any other activities not permitted to be carried on by a corporation exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code, as amended from time to time.
ARTICLE VII MEMBERSHIP
There shall be two classes of Membership in the Centennial Boys Lacrosse Club, Inc., voting and non-voting.
A. Voting Members shall be the nine elected members of the Board of Directors and each member will have one vote for a total of nine votes.
B. Coaches, parent(s), and/or legal guardian(s) of players currently participating on the Centennial Boy Lacrosse Club are non-voting members. Membership for parents and/or legal guardians begins at the first regular season game and ends when a
player no longer participates or graduates.
ARTICLES OF INCORPORATION - CENTENNIAL BOYS LACROSSE CLUB Page - 2
ARTICLE VIII BOARD OF DIRECTORS
The affairs of the Corporation shall be managed by its Board of Directors. The number
of Directors serving on the Board of Directors shall be fixed in accordance with the
Corporation's Bylaws, which number shall be no less than three. Other than the Directors
constituting the initial Board of Directors, who are designated in these Articles, the Directors
shall be elected by the existing Directors in the manner and for the term provided in the Bylaws of the Corporation.
Brian Patton
Tara Tandrow
Bill Ottinger
John Lentz
Kristy Hanson
Justin Withers
Kimi White
ADDRESS
12295 W. Cloverwood Court, Boise, Idaho 83713
13366 W. Elmspring Drive, Boise, Idaho 831713
5441 N. Armstrong Avenue, Boise, Idaho 83714
6054 N. Peppard Avenue, Meridian, Idaho 83646
4243 N. Columbine Street, Boise, Idaho 83713
10730 W. Sandpiper Street, Boise, Idaho 83709
11439 W. Daniel Street, Boise, Idaho 83713
ARTICLE IX DISTRIBUTION OF DISSOLUTION
Upon dissolution of the Corporation, the Board of Directors shall, after paying or making provision for the payment of all liabilities of the Corporation, distribute all the assets of the Corporation consistent with the purposes of thl:! Corporation to such organization or organizations as shall at that time qualify as exempt organizations under Section 501(c)(3} of the Internal Revenue Code, as amended from time to time, in such manner as the Board of Directors shall determine. Any such assets not so distributed shall be distributed by the district
court of the county in which the principal office of the Corporation is then located, exclusively
for the purposes or to such organizations, as such court shall determine to be consistent with
the purposes of Corporation.
ARTICLES OF INCORPORATION - CENTENNIAL BOYS LACROSSE CLUB Page - 3
ARTICLE X TAX EXEMPTION
It is the intent of the incorporators that this organization shall be incorporated as a tax -exempt organization to which deductible gifts may be made pursuant to the terms of the Internal Revenue Code. To that end, the Corporation shall be subject to all restrictions and requirements now or hereafter imposed by the United States Internal Revenue Code and any rules and regulations duly and properly promulgated in the application and interpretation of said Code.
ARTICLE XI INCORPORATOR
The name and address of the incorporator is Kimi White, 11439 W. Daniel Street, Boise, Idaho 83713.
ARTICLE XII BYLAWS
Provisions for the regulation of the internal affairs of the Corporation shall be set forth in the Bylaws. The Board of Directors of the Corporation shall be authorized to amend the Corporation's Bylaws at a properly noticed special or regular meeting of the Board of Directors.
