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American Piano Company Player Test Rolls & AMICA
By Warren Trachtman

I must preface this note by saying that I am not a member of AMICA,
but I do run a 501(c)(3) organization, The Northern Virginia Ragtime
Society.  The AMICA is also a 501(c)(3) organization, which means that
they have been granted a tax-exempt status in exchange for assuring
the IRS that their activities benefit the public at large.

As an outside observer, I fear that Larry Norman's recent MMD posting
does seem to represent the general attitude of the AMICA board of
directors, as reflected by the way they conduct the organization's
activities, when he states:

  "Should any organization be required or forced to provide a benefit
  to the public?  The answer is _no!_  They may, and it is nice if they
  do, but why should the fruits of labor of some hard working
  individuals or groups benefit those who are not willing to pay for,
  or help out, in those efforts and labors?"

I must respectfully disagree and point to the fact that in order to
first receive, and to subsequently maintain, their tax-exempt 501(c)(3)
status, AMICA is required to operate in such a way as to benefit the
public at large, and not to benefit only their own members/shareholders.
For those unfamiliar with the requirements of a 501(c)(3) organization,
some background is available at:

   http://www.irs.gov/charities/charitable/article/0,,id=96099,00.html
and more specifically
  http://www.irs.gov/pub/irs-pdf/p557.pdf

By using tax-exempt contributions and membership dues to fund products
and services that the general public is specifically excluded from
obtaining, and which benefit their members exclusively, AMICA is heading
down a path that risks having their 501(c)(3) tax-exempt status revoked.

If AMICA wants to reorganize as a private, taxable foundation, then
that's fine.  Then they can limit access to their products and services
any way they like.  But if they want to remain a publicly subsidized
tax-exempt organization under the 501(c)(3) provisions, I believe they
need to seriously review their operations.

Regards,
Warren Trachtman


(Message sent Tue 31 Jan 2006, 16:35:25 GMT, from time zone GMT-0500.)

Key Words in Subject:  American, AMICA, Company, Piano, Player, Rolls, Test
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