Text Box: Articles of Incorporation, By-laws and Taxes are most likely the last thing any of us in contextual or field education want to work on in Chicago during our biennial Consultation.  The good news is a lot of work has gone on between consultations that make our work easier, but still necessary.  

We began the process of incorporation as a 501(c)(3) tax-exempt organization with the Internal Revenue Service shortly after the 1999 consultation in Vancouver BC.  

While in Boston 2001, we approved articles of incorporation which were filed in State of Delaware.   The articles filed in 2001, however, lacked the necessary IRS language to be considered a 501 (c)(3) tax exempt organization.  
Text Box: The steering committee determined that legal counsel was needed.  The Treasurer was asked to pursue the issue.  Legal counsel was hired in the State of Washington, home state of the ATFE treasurer

The State of Delaware has been exceedingly slow to respond to the our amendments and inquiries by legal counsel.    This has cost us in both time and dollars.  

ATFE attorney Matthew O'Conner advised two actions need to be taken by the membership.  First, we dissolve our incorporation in the State of Delaware.  Second we become incorporated in the State of Washington as a 501(c)(3) non profit organization. These two steps are essential if we are to become tax exempt in the view of the Text Box: IRS.
As a member of  ATFE attending the 27th Biennial Consultation in Chicago, you will be asked to approve these legal documents. 

You are asked to review the legal documents in this packet or on the ATFE web site: www.atfe.org  Minutes and Resolutions of the Special Meeting of the Steering Committee and ATFE Bylaws will be presented for ratification.

Questions about the legal papers and tax status will be discussed at the “Open Space” Sessions in Chicago on:  Thursday  1:30 pm to 3:00 pm, or 3:30 to 5:00 pm.  

Richard Cunningham, 
Treasurer  will lead the session. 

Text Box: The Association for Theological Field Education paid taxes for the first time in its existence because ATFE has been incorporated but not yet achieved 501(c)(3) status.   
The total tax bill for the 2001 was $1,250.00.  These taxes were paid due to Delaware’s lethargy.  We have not been Text Box: able to apply for non-profit tax exempt status until specific language is contained in our Articles of Incorporation.  The language needs to direct dispersal of assets if ATFE is ever dissolved to a similar 5501(c)(3) organization.   
The ATFE Steering Committee has been deeply committed and worked over two   Text Box: biennium's to correct this situation, as it places our financial partnership with other nonprofit agencies in jeopardy.  
Once we become incorporated and secure the tax status as a 501 (c)(3) entity we will need to report to the IRS annually but not pay taxes on income over expenses.   
Text Box: Articles of Incorporation, By-laws and Taxes
Text Box: ATFE Pays Taxes	
Text Box: Text Box: Actions needed to become a non-profit entity.
ATFE Delaware Articles of Incorporation need to be dissolved

 ATFE becomes incorporated in State of Washington

ATFE files request with IRS to become tax exempt and declared a 501(c)(3) corporation

ATFE will need to ratify By-laws
Text Box: Attached You will find:

Resolution to

dissolve as a

corporation in Delaware


Resolution to

Approve Articles and By-Laws and transfer assets to Washington State Corporation


Articles of

Incorporation, Washington State


By-laws for



Minutes of Special meeting of Steering Committee