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Broad Brook Coalition as 501 C 3 IRS and MOAINILRNAL REVENUE SERVICE DISTRICT DIRECTOR G.P.O. BOX 1680 BROOKLYN` NY 11202~ THE BROAD BROOK C8AL[T[[)N INC 106 LAUREL PARK NORTHAMPTON, MA 01060 Dear Applicant: Employer Identification Number: 04.3031438 Contact Person: PHYLLIS H MCKINNDN Contact Telephone Number: (718) 780-4532 Accounting Period Ending: December 31st Form 990 Required: Yes Addendum Applies: No P^ OF THE TREASURY Based on information sopp\iedi and assuming your operations will beas stated ill yoor application (or recognition of exemption, we have determined you are exempt from Federal income tax unUersectiox 501(a) of the Internal Revenue Code as an organization described in section 501(c)(3). We have further determined that you are not a private foundation within the meaning of section 509(o) of the Code, because you are an organization described in sections 509(a) (1) and 1 7O(b)(1) (A) (vi)� If your sources of support` or your purposes, dharacter, or method of operation change.; please let us knox so we can consider the effect of the change on your exempt status and foundation status. In the case of an •amend- ment to your organizational docomentor by|axsv please send us a copy of the amended document or bylaws. A|so, you should inform us of all changes in'your name or address. As of January 1, 1984? you are liable for taxes under the FeUera|. Insurance Contributions Act (social security taxes) on remuneration of $100 or more you pay to each of your employees during a ca(endar year You are not /iab{e for the tax imposed under the Federal Une mPloyment Tax Att (FUTA)" Since you aro not a private foundation, you are not subject to the excise taxes under Chapter 42 of the Code. Hoxever, you are not automatically exempt from other Federal excise taxes. If you have any questions about excise,` emp|oymeot, or other Federal taxes, please let us know., Donors may deduct contributions to you as provided' in sectido 170 of the Code. Bequests? {egacies, devises, transfers, Or gifts to you or for yVur use are deductible for Federal ostate and gift tax purposes if they meet the applicable provisions of Code sections 2055, 2106, and 2522. Contribution deductions are allowable to donors only to the extent that their contributions ora gifts` with no consideration received. Ticket pur- da�es and similar payments in cvnjumt{on with fundra{sing •ovents may not necessarily qualify as deductible contributions, depending on the circow- Letter 947(00/C6) THE BROAD BROOK COALITION INC -2- stances. See Revenue Ruling 67-246, published inCumo|*tive Bulletin 1967-2, on page iO4, which sets forth guidelines regarding the deductibility) as chari- table contributions, of payments made by taxpayers for admission to or other partkipotiox in fundraising activities for charity. In the heading of this letter we have indicated 'whether you mvst file Form 99O, Return of Organization Exempt From Inc ome Tax, If Yes is indicated) you are required to file Form 990 only if your gross receipts each year are normally more than $2550O0. However) if you receive a Form 990 package in the mail., please file the return even if you do not exceed the gross receipts test. If you ore not required to file) simply attach the label provided, check the box \n the heading to indicate that your annual gross receipts are normally $25,000 or less, and sign the return. If o return is required, it must be filed by the 15th day of the fifth month after the end of your annual accounting period. A penalty of $10 aday is charged when a return is filed late, unless there is •reasonab|e cause the delay. However, the maximum penalty charged cannot exceed $5,000 or 6: per- cent of your gross receipts for the year whichever is less. This penalty �may also be charged if a return is not complete, so please be sure your return is complete before you file it. You are not required to f)|» Federal income tax returns unless you are subject to the tax on unrelated business income under section 511 of the Code. If you are subject to this tax, you must file an income tax return on Form 990-T, [xempt Organization Business Income Tax Return. In this letterxe are not determining whether any of your present or proposed activities are unre- !ated trade or business as defined in section 513 of the Code. You need an employer identification number even if •you have no employees. If an employer identification number was not entered on yourapp|ication a number will he assigned to you and you will be advised of it. Please use that number on all returns you file and in all' correspondence with the Internal' Revenue Service. In accordance with section 508(a) of the Code, the effective date of this determination letter is December 8, 1988. This determination is based on evidence that your funds are dedicated to the purposes listed in section 501(c)(3) of the Code. To assure your continued exemption, you should maintain records to shoo that funds are expended only for those purposes. If you distribute funds to other organizations, your records should shoo whether they are exempt under section 501(c) (3), Ili cases where the recipient organization is not exempt under section 501(c)(3), there should be evidence that the funds will remain dedicated to the required p"ryoses and that they will be used for those purposes by the recipient. 1f we have indicated in the heading of this letter that an addendum applies) the enclosed addendum is an integral part of this letter. Letter 947(00/CG) THE [MOAB BROOK COALITION INC Because thiI5 letter could help resolve:any clU6s status and foundation status4 you should keep itin, voUr'....0ermanent-redords.V 1 .,f If you have any questions, please contaCt'thepe'rSbn.,:khose!iraMeland' telephone number are shown in the heading of th.i.s lettet,n Sincerely' 'yours',: Eugene cl...oti6Ott4e',,,:: District Dir6ttor... 947(00/CG miner ame pproved. FORM CD 180 Rev. 4-84. 20M-809221 NAME Include given name in full in case Jonathan C. Roche Nancy D. Bar yin David Baker Richard•_H _.Wynne Marcia C. Blomberg Norma Roche Frank C. Olbris Christine M. Pratt CIIriTIttIIAtfUEFittil Dt�; Office of the Secretary of State One Ashburton Place, Boston, MA 02108 Michael Joseph Connolly, Secretary ARTICLES OF ORGANIZATION "(Under G.L. Ch. 180)' Incorporators The above -named incorporator( s) do hereby associate (themselves provisions. of General Laws, Chapter 180 and.hereby state(s): 1. .The name by which the corporation shall be known is: The Broad Brook Coalition, Inc. ttzzartiizetts RESIDENCE of natural persons; in case of a corporation, give state of incorporation. 42 Laurel Park,. Northampton, MA 164 Cooke. Avenue,' Northampton:, MA 112 Laurel Park, Northampton MA-. 68 Coles Neadow Road., Northampton, MA 103 Laurel Park, Northampton, MA 42 Laurel Park, Northampton, MA. 284 North Farms Road," Northampton, MA 97 Mountain Street, Northampton, MA with the intention of forming corporation under the The purposes for which the corporation is formed is as follows: The Broad:_ Brookoalition, _.Inc ...is organized.. exclusively .for ,.charitable, .educaa �ional, and:. scientific purposes, provided, however:, thatAhe purposes shall at n time. be. inconsistent with the meaning of section 501(c)(3.) of:' the Internal Revenue. Code, or. corresponding; section of. future federal': tax code, incitkling-. but not limited to, for;. such purposes, -the, making of_ distributions under section 501( e)(3) =ofthe- lnternal.Revenue Code, or. corresponding section of any future :federal.._tax: code. she Broad Brook Coalition, :.Inc is o for, the following; purposes:. .:2_ a: preservation. ..and enhancement of the natural: character 'of the Broad Brook. area of Northampton: ,and improvement of the future; `quality of.. life.: of Northampton -:residents through.: wise user of:natural resources to: the: affordable housing and outdoor :recreation needs of:'.the community, 0 ,r*'`' r s -b Promotion and. facilitation': of the conservation, of the natural environ .ment,.especially; near Broad. Brook and its._ tributaries, of wetlands and wildlife h abitat, t ri i,,,x r-i- r .H."# _t,.. .0 S f-, ...a omotionand facilitation. of public ownership o access to op .�Y .L.. Promotion facilitation, through community outreach, education, re= search, or;other- lawful activities, of:the development,;; implementation of, and public accessibility. `to, effective and beneficial environmental .laws' and land use' policies responsive" 'to the; needs of the community Such activities shall be per- formed in a :manner'-not ;inconsistent:_with :Section ,Article "Eight below. Note If the space provided under any article or'item on this form is insufficien additions shall be set forth on separate 8 1/2 x 1 sheets of paper leaving a left hand margin of at leas X1inch for binding `_Additions to more th one article an continued on a 'single sheet s o long as each arucle iring each ,such, such addition is dear mdicate "nr""" .V •=zing there are no proviimni state: None, the corporation has more- than one- class of members,. the designation of such classes, the manner of eleCtioh appointment, the duration of membership and the qualification and rights, including voting rights, of the members of each class, are as follows: There shall be three categories of membership in the Broad Brook Coalition, Inc: ACTIVE members, HOUSEHOLD members, and. ASSOCIATE: members. a. Active members shall comprisethose who choose to join and pay the prescribed dues who reside within :or 'own Property within the Northampton neigh- borhoods of: Coles Meadow Road; King Street and associated streets from the Hatfield border. to Hatfield Street; Hatfield Street between King Street and Bridge Road; Bridge Road between Hatfield Street and North Main Street; Mountain Street and associated streets; North Farms. Road, and associated streets; North Maim Street. north of Bridge'Rdaa'to'Ha.ydenville'Road;: to the Williamsburg border. The intent is to describe all Northampton' areas bounding the-Broad Brook.. watershed. All ACTIVE members may vote and hold office. b. HOUSEHOLD members shall comprise those who choose. to join and pay the:.. prescribed dues who reside together in households-within the, areas: described in. ACTIVE membership. All HOUSEHOLD members: may vote:and hold..Office;The Council of members may from time to time assess a different rate of :dues. for HOUSEHOLD members than for ACTIVE' members. (continued on separate sheet) *4.:.. Other lawful provisions, if any,. for the conduct and regulation: of the business and affairs of the corporation, for its voluntary dissolution, or for limiting, defining, or regulatingthe powers of the corporation, or of its directors or members, or of any class of members, are as follows:- Annual_ meeting. The Annual Meeting shall. be held in NorthamPton' in. October or .November as specified by. the Bylaws:. 2. Ammdments. The Articles of Organization, may be amendedpnitr'at. Meting, by a 2/3 (two-thirds)_ vote: Of.::".thOsa: present andf_vo:Eing.''-' t_: 3 i BY7Laws. The Council of Members r May create by.f.which` Brook/.::- -'Coalition shall be governed, provided, -that, any BY-Law-maY.be?diended.:: by a majority vote at... an Annual Meeting.::: f I. i 1: 4: :The CoUncil, of Membeii:. shall consist of nirie:,:: (9) members hY the Active and Household from.: among themselves ,:to.f.:.: seggered::three (3) s: 1, year terms::. The-Council.-;-shalL.conduatthei.:bii.SinesSF Inc subject to the instruction of the membership at dUlylf 5. The Council of Members shali elect frail among themselves '_af.:!f;: Treasurer;: Clerk at the first.COUnCirmeeting:cfollOWing6`eaoh'fAnnual,.. If eet: Ping, and:-.7wheneVer: vacancieS.:. Occur:Th at the:. next Annuarmeeting; however, the other3Cannoii. r.:meMberS: MAY lect. a::: replace- ment 'Until the- 6.. The Broad Brook Coalition, Inc shall be.-governed byits members-who.-shall have final::authority.s.bn:all.--issues....T.n.:.addition.:'',to:.:en:,Annual::Meeting;: the Cipun7- lrCil of: at least one o iit iaixii- All Council.' meetings: shall beV..open.:-to'-: alIJ':irieinbeiS ":ProVided,4 Counci11 itiai,_yO-te itO eeting -1: d v ernment bodylto;:ga. ,,:,p 40t .'„Iie1;,..9.e r ..:4s1 1 H' :a,o „,c_ r ,c2Tdingt..,. 0 th e,,,,,,,.,.._,..;:,....,;.i.,::..,,„„,t Open Purrent M e e t i n g Law as of :-..thedate:s.:i.Of:;:the fileeting.,:, t::-.-:,4:.4,kfi 4 ,r ,6 g'' 9 8, 9, '11: 1 ...r ,7r THE BROAD `BROOK .COALITION, _11 Articles of Organization Members (continued from. page 2)• c. ASSOCIATE ;members._shall.,comprise those who choose to join and pay the prescribed dues 'who are: not eligible for.ACTIVE'or HOUSEHOID membership. ASSOCI- ATE members may not vote or hold office. There shall be' no other categories of membershiThose ,who become members in 1988 shall be'_known as charter members within.;their:respective categories. Other lawful provisions (continued from Page 2) 7. Unless specified differently in the Articles of Organization or the By -laws, all meetinga shall.. be :conducted.according to. the most: recent edition of Robert's Rules of Order available.,at4the.particular meeting in question. 8. No part of the net earnings of the Broad. Brook,Coalition, Inc. shall inure to the benefit of, or be distributable to its members, trustees, officers, or other private persons except that the corporation shall be empowered to pay reasonable compensation for services rendered and to make payments and distributions in fur- therance of the purposes set forth in Section 2 :hereof •No substantial part of the.activities of the Broad Brook Coalition,', Inc.. shall be 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 distribu- Lion of statements) any political campaign on.. behalf of candidate for public .office. Notwithstanding:any other provision, of these articles, the Broad Brook Coalition, Inc. shall not carry -on any`other.activities:not permitted to be don by a.. corporation.. exempt from federal income tax :under. section 501(c)(3) of the Internal. Revenue Code, or-. corresponding section di any future federal tax code, or b. by 'a corporation,. contributions to which are deductible under section 170(e)(2) of the Internal. Revenue Code, or corresponding section of any future federal tax. code. 9. Upon dissolution of the. :Broad Brook Coalition, .Inc;.,assets shall be dis- tributed for: one. or more exempt purposes within: the meaning. of. section 501(c)(3) of the Internal Revenue Code, or corresponding section of future federal tax :code, or shall :be distributed to the federal government or to a state or local .government, for a public. purpose. Any such. assets not: so. disposed of shall be- disposed of by the` Court of Common Pleas of'the the principal of- fice of. the. corporation is then located -exclusively forsuch purposes or to such :organizations, as said; Court: shall determine:, which are organized and operated exclusively for:, such; purposes. 1.0: I.t is'the,policyof: :the Broad Brook .Coalition, In to•operate without discrimination with respect'to race, national origin religion, age, sex, color or: sexual. preference .in; relation to the services: provided by the Broad Brook Coalition, Inc.; and: in relation. to. the recruitment hi retention or serving on the Broad Brook :Coalition,: Inc .:'s Council of;;Membersor Committees. 11. The Broad. Brook Coalition,,, Inc `shall have all general powers. conferred by Chapter 180 of the:: Massachusetts: General Laws and..: all'ainendments' thereto, and all_ 'other powers necessary;, desirable,. or fully_ effectuate its corpo- `rate purposes; including but not to :the power to buy- and sell. real prop. erty or interests in-real property or personal pro perty, to hire and fire employ ees and to.,enter: into' contracts. Clerk: tmir- By-laws of the corporation have been duly adopted and the initial directors and :Clerk or othei. •presiding, financial -or recording officers whose names are set out beloW, have been dut elected The effective date of organization of the corporation shall be the date of filing with the Secretary of the Commonwealth or if later date is desired, specify date, (not more than 30 days after date of filing). The following information'shall not for any purpose be treated a pertnanenepart of the Articles of Organization of the corporation. a. The post office.address of the initial ,principal office of the corporation in Massachusetts is: er, 100 Laurel Park, Northamp MA 01080 b. The name, residence, and post office address of each of the initial directors and following officers of.the corporation .;POST:OFFICE ADDRESSZ,..:%;:/- _-..-:.,.:;:.1,-,,,i.,e i 1 Northampton;..MA....01060., 1. President: Nancy D:.'-'HarVin'.• '164 Cooke Avenue jonathan Laurel. .-MA Northampton, Park "•11 er Same Marcia C. -Blomberg 103 Park Northampton,. MA Directors: -(or officers having the powers of.directors) David Baker-. 112 Laurel Park, Northampton, MA Richard H. Wynne' 68 Coles Meadow. Road, Northampton, .MA Frank C. Olbris 284 _North Farms Road, Northampton, MA Christine.M., Pratt 97 Mountain, Street, Northampton, ',Northampton, MA Helene Stracco 21 Harold Street, S Brooks 61 North "Farms r Etbad,: Northaiipton;L c: The date initially adopted on which the corporation's fiscal year ends December .31, 1988 d; The date iiiitiall3i.fiked'in:thiby=laWS'..for the annual Meeting of members of the corporation is The third ;:weekend in November 'y e. The name and business address of the resident ageni, if any of the corporation is i .:::E 1,1. ;A (5 4.....: ...5.N e signature of each incorporai hichis not a natural personintisilie by an individual who shallshow the Capacity in which he .-.-.,..rdA, .1 a c t i and by signing shaiiiepresentunder Ole penalties of PerjurY:that theseAmcles i Organization;-- 74:?- AS.v..kk.t.i. ■,..t,'n:' ..7 vg7.,,,w „R-04.0-3_* 7 .7.•?•-•L•ii.175f---eq-41::•4. IP y.).`-i-,.•:. r ,NiTi l'-' -IN WITNESS WHEREOF, :and under the penalties of perjury the INCORPORATOR(S) these Articles of Organization this day of :*Dec.e.ert6e-r 19 I/We the below signed 114C0kPORATORS do hereby certify .under the pains and penalties of perjury.that I/We have not been convicted of any crimes relating to alcohol or gaming within the past ten years I/We do hereby further certify that to the best of my/our knowledge the above named Principal officers have not been similarly convicted- IfsO explain.