501c3
This page is for materials relating to our application with the IRS for federal tax-exempt status.
501(c)(3) working group
Form 1023 and Instructions
Form 1023 is the main form we have to fill out.
There are a number of schedules to Form 1023, none of which apply to us.
In addition to the form, we have to include the following materials:
- Articles of organization (Certificate in New York)
- By-laws
- Form 5768 (if applicable)
- Other attachments, including explanations, financial data, printed materials, publications
- $850 user fee
Form 1023 information
The following are the areas of Form 1023 that will require most work.
Provision of goods and services
"1a In carrying out your exempt purposes, do you provide goods, services, or funds to individuals? If Yes No “Yes,” describe each program that provides goods, services, or funds to individuals."
In carrying out our exempt purposes, as part of workshops, we plan to sell parts and tools for projects to individuals, and we may also provide them for free on a case by case basis.
Our main space is equipped with tools, parts and materials, and is available as a service to the public when supervised by a member.
We have also and plan to provide services in the form of lectures, workshops and tutorials to individuals. As part of our project to build a roof garden on our building, we are providing goods and services that will in part benefit our landlord, although we may be partially reimbursed for this, subject to ongoing negotiation.
We do not provide any funds to individuals.
b In carrying out your exempt purposes, do you provide goods, services, or funds to organizations? If Yes No “Yes,” describe each program that provides goods, services, or funds to organizations.
In carrying out our exempt purposes, we may provide goods and services to non-profit organizations. We do not have current concrete plans to do so, but an example
Narrative description of activities
"Using an attachment, describe your past, present, and planned activities in a narrative. If you believe that you have already provided some of this information in response to other parts of this application, you may summarize that information here and refer to the specific parts of the application for supporting details. You may also attach representative copies of newsletters, brochures, or similar documents for supporting details to this narrative. Remember that if this application is approved, it will be open for public inspection. Therefore, your narrative description of activities should be thorough and accurate. Refer to the instructions for information that must be included in your description."
Our purpose is to advance science, technology, craft and art by providing a physical space in New York City and by organizing events and activities. The goal is to have a well equipped space with tools and materials for a variety of disciplines.
We obtained a lease in November 2011 for a small space zoned for manufacturing on West 14th Street in the Union Square neighborhood of Manhattan. It has internet access and is equipped with a variety of power and electronics tools. The main room of the space is flexible and can be configured for both events and working. Some members donated use of a milling machine, which can be used to machine wood, metal and other materials. Members have also pledged to donate sewing machines and photographic darkroom equipment. We are currently in the process of equipping a secondary room with permanent workbenches and a photographic darkroom.
Our space is open to the general public without charge, either at events organized by us or at other times when supervised by a member. As of late February we have 16 dues-paying members. Since we moved in to this space, we have had a number of events where members of the public have attended. At these events, attendees have working on electronic, mechanical and craft projects. Currently we have a Tech Tuesday event scheduled every Tuesday evening and a 3D printing event every other Thursday evening.
Our space cannot accommodate large numbers of people. We recently held a locksport workshop in cooperation with the Jefferson Market branch of the New York Public Library that was listed in the influential Linked List NYC mailing list of tech-related events. 45 people attended the workshop. We hope to organize many such public events with them in the future, in both lecture and workshop forms. The next such event has not yet been scheduled, but we anticipate that it will be related to 3D printing.
We are in the process of building a 3D printer, a device that can construct objects from a digital design by extruding plastic. We have held workshops on building a bicycle, knife sharpening and metalworking. We will publish information about our projects on the internet and to show them at events such as Maker Faire. The group of members interested in 3D printing also plans to launch a 3D printing education initiative by giving presentations and demonstrations of 3D printing at schools and disseminating knowledge about 3D printing and other new manufacturing techniques and possible applications to manufacturing, education, art and craft.
In the Spring and Summer of 2012, in cooperation with our landlord, we will build a green roof on the roof of our building using plants native to the area; we plan to meet the requirements for New York City's partial property tax abatement for green roofs.
We are organizing a workshop on electroencephalography and biosensors. We have received several donations of EEG headset hardware and plan to experiment with using EEGs to develop brain-aware geospatial services and human computer interaction. In one early experiment, a member was able to successfully control a computer mouse pointer with his thoughts. Our immediate goal for this project is to create and play a mental tug-of-war game between two players.
All of our activities so far have been funded by members' dues and donations. We do not anticipate receiving large unrestricted cash donations, but if we obtain 501(c)(3) status, we will be able to request materials from Materials For The Arts, a New York City program, and we may apply for grants from foundations. We do not currently sponsor any member projects that require large amounts of funds, but we anticipate that such projects will develop, and will raise funds for them through Kickstarter.com and other channels. We will receive some revenue from sales of merchandise and materials for use at our workshops and events.
Fundraising activities
We need to indicate with checkboxes if we will conduct a variety of types of fundraising activities, including website donation solicitations, personal solicitations, soliciting government or foundation grants, etc., and provide a description of each fundraising program.
Website solicitations: We will solicit donations from the public on our website, paid with a credit card or through PayPal.
Government or foundation grants: We do not have any immediate plans to solicit government or foundation grants, but we aim to eventually be able to carry out projects that could attract such grants. Grants would then be solicited for a specific project integrating art and technology that our members would be able to carry out. For example, the New York City Economic Development Corporation recently issued a request for proposals to illuminate Lower Manhattan and "transform the experience of Lower Manhattan at night." While we are still too small to be able to handle that project, it is the type of project that we eventually aim to have the sufficient expertise and scale to carry out.
Membership dues: Most of our revenues currently come from membership dues. Interested persons may sign up for a membership on our website, but all memberships must be voted on by a meeting of the members to become active.
Personal solicitations: We may solicit cash donations at events that we organize, although we have not done so yet. We do not anticipate organizing events with an admittance fee or "suggested donations" in the near future. We have made a policy decision not to derive any significant part of our revenue from charging for classes or events.
Financial projections
We must provide projects for the current tax year and two subsequent tax years.
Public charity status
Expenses not otherwise classified
materials and equipment for workshops
