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BYLAWS OF THE KANSAS ASSOCIATION OF FAMILY AND CONSUMER SCIENCES
Proposed Bylaw Amendments

ARTICLE XV
Tax-Exempt Status

The Association is a non-stock and non-profit corporation. The Treasurer shall hold the official tax-exempt documents and direct financial activity to ensure the Association is in alignment with the parameters of the status. The parameters of the non-profit work of the Association includes:

  • No part of the net earnings of the Association shall inure to the benefit of, or be distributable to, its directors, officers, or other private person, except that the Association shall be authorized or empowered to pay reasonable compensation for services rendered and to make payments and distributions to further the objective set forth in Article III of the Articles of Incorporation.
  • No substantial part of the Association's activities shall be invested in carrying on propaganda or otherwise attempting to influence legislation.
  • The Association shall not participate in, or intervene in, any political campaign on behalf of any candidate for public office.
  • Notwithstanding any of the provisions in the Articles of Incorporation, the Association shall not carry on 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 of 1986 (or corresponding provisions of any future U.S. internal revenue law) or
    • By a corporation, contributions to which are deductible under section 170 (c) (2) of the Internal Revenue Code of 1986 (or corresponding provisions of any future U.S. internal revenue law).
  • Private Foundation Status
    If in any one year the Association is found to be a private foundation, then, and in that event, its income for each taxable year shall be distributed at such time and in such manner as to not subject the foundation to tax under section 4942 of the Internal Revenue Code.
  • Business Holdings, Investments, Expenditures
    The foundation shall not engage in any act of self-dealing (as defined in Section 4941(d) of the Internal Revenue Code), shall not retain any excess business holdings (as defined in Section 4943(c) of the Internal Revenue Code), shall not make any investments in such manner as to subject the foundation to tax under Section 4944 of the Internal Revenue Code, and shall not make any taxable expenditures (as defined in Section 4945(d) of the Internal Revenue Code).
  • To the extent permitted by law, the Association shall defend and/or indemnify any person who was or is a party defendant or is threatened with being made a party defendant to any legal action, suit, or proceeding (other than an action, suit or proceeding by or in the right of the Association) by reason of the fact that he/she is or was a director, officer, employee, or agent of the Association, or is or was so serving at the Association's request for another profit or not-for-profit corporation, against expenses actually and necessarily incurred by him/her in connection with the defense of such legal action, suit, or proceeding, except in relation to matters as to which he/she shall be adjudged in such legal action, suit, or proceeding to be liable for negligence or misconduct in the performance of his/her duty to the Association.
  • The termination of any legal action, suit, or proceeding by judgment, order settlement, conviction, or upon a plea of nolo contendere or its equivalent, shall not of itself create a presumption that the person did not act in good faith or in a manner which he/she reasonably believed to be in the Association's best interest.
  • To the extent that the court or body in or before which such legal action, suit or proceeding was finally determined has not addressed the question of negligence or misconduct in the performance of the person's duty to the Association, a determination that indemnification is proper shall be made by a majority vote of the Board of Directors.
  • In the event of settlement of a legal action, suit, or proceeding, indemnification shall be made up to the amount that would reasonably have been expended in the defense, as provided for by the Board of Directors. Indemnification shall not be deemed exclusive of any other rights to which the director, officer, employee, or agent may be entitled under any Bylaw, agreement, vote of Board of Directors or members, or otherwise.

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(Adopted 1977; Revised 1979,1980,1981,1984,1985,1988,1999,2005,2006,2007,2013)