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IRS
Date: April 17th, 2001
E.A.A. CHAPTER 59 WACO, Texas is not required to file IRS form 1023 for a letter of exemption determination. We are automatically exempt from filing because we have less than $5,000 in receipts each year. We have never asked for nor received donations of money, services or goods for the operation of our chapter. We are not asking for the letter of exemption to be made retroactive to our chartering date but are asking for the letter to be effective as of the date it is approved. There is a very good reason we are asking for the letter at this time. The many attractions available to our young people today have eroded the number of those interested in aviation and aviation fields. The shortage of aviation minded young persons has began to have a very deleterious effect on flying activities in the United States. The government along with many major aviation agencies and groups has formed the National Coalition for Aviation Education (NCAE ). This coalition is organized to try and interest young people in aviation. The NCA includes members such as: National Air & Space Museum, National Aeronautics & Space Administration, Civil Air Patrol, Federal Aviation Administration, Aerospace Industries of America, EAA Aviation Foundation Inc. and dozens of other major well known organizations. The Experimental Aviation Association (EAA), our parent organization, has had a strong plan to stimulate aviation interest in the young for many years. This program is called the Young Eagles. The program has a stated objective of flying one million kids between the ages of 8 and 17 by the one hundredth anniversary of the first powered flight by the Wright brothers. We have been very active in this program. Unfortunately, this program will be ending in 2003. The EAA does have a follow on program called the Science, Math, and Technology program. Our EAA chapter 59 would like to become very active in this new endeavor. In addition to flying youngsters and taking aviation subjects into the school classrooms, we would like to create an Aviation Education Center. This center would provide a meeting place for aviation enthusiast as well as a place to do aviation things like building rocket models, airplane models and perhaps a real airplane. This center would be a place where the young, and the general public could come to see airplanes being built and they would be given a chance to fly. We would like to become active to the extent we can sponsor youngsters to attend the EAA academy at Oshkosh, WI. and possible provide some scholarships to aviation schools. We are filling IRS form 1023 Application for Recognition of Exemption. We intend to grow in scope and activity to the extent we will probably need to file for the exemption eventually and we would like to have this letter in hand from the start. A quick explanation of events might help to put our chapter history into perspective and help explain our wanting the letter at this time. 1. Chapter 59 was chartered by the Experimental Aircraft Association headquarters with a charter dated April 1, 1959. The charter listed us as E.A.A. CHAPTER 59 WACO, TEX.. At that time, the chapter had about 19 members who met once each week to work on an airplane. 2. On July 12, 1971 the chapter was incorporated in the State of Texas as the Experimental Aircraft Association, Waco Chapter 59. Twelve years after the EAA National charter was issued. 3. On January 1, 1994 the State of Texas dissolved the chapter for failure to maintain a current Registered Agent. The State had been unable to contact our chapter via the registered agent listed with the Secretary of State Texas. 4. June 1, 1999 the chapter members discovered the State of Texas had Dissolved Involuntarily our chapter. The registered agent listed on the original incorporation papers had not been kept current. The listed agent had passed away long ago and changing the registered agent had simply been overlooked. 5. The chapter members acted to correct this problem as soon as it was discovered. The cost of getting a renewal and incorporating as a new chapter was about the same. The members decided to incorporate as a new corporation because we also discovered the name listed on our original charter and the name on the original incorporation papers were different. (see item 1. and 2. above ) 6. On July 15, 1999 our chapter was incorporated in the State of Texas as E.A.A CHAPTER 59 WACO, TEXAS. Charter number 0154569-01 7. On September 3,1999 we filled IRS form SS-4 and received EIN # 74-2931809 to accompany the new corporation. I have been a member of chapter 59 for the last 15 years. We have never had a fund raising activity while I have been a member. In the long distant past, I understand our chapter did have fund raising activities to build up a fund to build a hangar. When I first became a member, we had about $5,000 in our account. We had tables and chairs that the chapter had accumulated over the years (about 75 chairs and a dozen tables). We have just purchased new tables and chairs (ten tables and 80 chairs) as well as a chapter tent and we have built up a library of aviation items (books, videos etc.). These items would be donated as chapter 59 501c3 assets when we get the letter of exemption. Our chapter has existed by charging the members dues which are high enough to cover the cost of out newsletter, the Grapevine, and making awards to airplane builders, the airport manager, the Chamber of Commerce and covering our expenses for flying Young Eagles and participating in presenting aviation to the general public. (Things like the South West Region fly-in and the Confederate Air Force open cockpit day). Under penalties of perjury, I declare that I have examined this request including the accompanying document, and, to the best of my knowledge and belief, the facts presented in support of this request are true, correct, and complete. Emmette E. Craver, 2001 President EAA Chapter
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