Nevada Masonic Kid's ID Program


Tax Status of Donations

           To make a contribution to or thru any masonic body that is specifically earmarked for The Nevada Masonic Kid's ID Program will qualify it as a Tax Exempt Donation. This status is explained in the following letter.

 Grand Lodge of Nevada
Office of the Grand Treasurer


May 24, 2002

To the Brethren of the Grand Lodge F.&A.M. of Nevada

Dear Brethren:

The question has been raised if the subordinate Lodges project of raising funds
exclusively for The Child ID Program would qualify for a tax deduction.

The answer is YES. If you write a check to your Lodge in support of the Child ID
Program you can take a charitable tax deduction on your income tax return.

The Internal Revenue Code (IRC) allows deductions for charitable contributions under
two code sections. IRC Section 501(c)(3) defines organizations that qualify as deductible
charitable entities per se; IRC Section 170 defines the use of funds by organizations
which are not otherwise qualified as a 501(c)(3) entity, such as the Grand Lodge.

All contributions to 501(c)(3) entities are qualified for deductibility. Contributions
to other 501(c) entities, such as a subordinate Lodge, may be deductible if certain
criteria are met. Those applicable to us are in IRC Section 170(c)(2)(B) and IRC
Section170 (c)(4).

Subordinate Lodges are 501(c)(10) organizations, but may receive funds "to be used
exclusively for religious, charitable, scientific, literary or educational purposes, or
for the prevention of cruelty to children or animals."

The collection and use of funds in support of the Child ID Program is clearly within this definition. Contributions for this project should be made separately to your Lodges Charitable Fund with the project clearly identified.

Thank you, Brethren, for your generosity and for your support of our gentle craft.


Mike Aurnague
Mike Aurnague
Grand Treasurer

Grand Treasurer

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