Experimental Aircraft Association

Willamette Valley Chapter 292

Independence, Oregon

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February 1, 2000
Updated and reviewed materials April 18, 2005

I hope that the materials I’ve gathered together will help your EAA chapter qualify for property tax exempt status.  EAA Chapter 292 is located in Independence, Oregon.  We built a meeting room/building area 75’ x 42’ with two 42’ x 42’ hangars tacked on each end.  The property is assessed at $123,000. 

Two years ago we couldn’t imagine how we could ever build such a facility.  Now we can’t imagine how we could live without it.  As the Chapter Secretary, my first task in the building project was to get donations to the building fund to qualify as charitable contributions.  This process went on for three years and took several hundred hours of my time.  The next chapter should not have to duplicate this effort.  Now that the road is built other chapters should be free to drive on it.  Simply find the English Major or member of the high school debate team in your chapter and give him (or her) the challenge to make this happen. 

None of the process is all that difficult, and we completed it all without the benefit—or charges—of an attorney.  For Oregon EAA chapters, I recommend the Oregon Nonprofit Corporation Handbook, by Cumfer and Sohl.  (more of this letter)

 

 

Our EAA Chapter 292, Experimental Aircraft Association was recognized as a 501 (c)(3) non-profit organization in 1997.  Included below are links to some of the documents submitted to the Internal Revenue Service for this designation.

In addition, we petitioned our government agencies (for Polk County, Oregon) for relief from property taxes, as we are a 501 (c) (3) non-profit organization, and were granted an exemption by our magistrate in 1999.  There are links below to our documentation of this effort also.

 

IRS form 1023—filed March 1997.  You may notice that a few of the pages seem to be missing from this document.  As the new form has changed so dramatically, those that are not here would not be helpful to new filers of IRS form 1023. Original Letter to Polk County requesting property tax relief
IRS form SS 4—document to support form 1023 Chapter Bylaws (in support of request for property tax relief)
Articles of incorporation (in support of IRS form 1023) Certificate of incorporation (in support of request for property tax relief)
Support for Part II—question 10b Polk County property tax exemption petition ORS 307.162
IRS form 8718 User fee for exempt Organization—filed March 1997 Letter to appeal denial of property tax exemption—October 1997
Letter from IRS Tax Exempt specialist dated 9-29-1997 requesiting additional information Complaint to appeal denial of property tax exemption—October 1997
Letter to IRS Tax Exempt specialist dated 10-10-1997 Brief submitted appealing the denial of tax exempt status by Polk County
Letter to IRS Tax Exempt specialist dated 12-4-1997 Support for Brief  appealing the denial by Polk County for tax exempt status
IRS Letter stating determination of 501c3 tax exempt status for EAA Chapter 292 Response to communications about appeal
  Magistrate's decision granting exemption from Polk County property tax.
   
   

 

This page was last updated 10-Feb-2007