LWV Illinois Education Fund
The Education Fund enables Leagues to solicit tax-deductible
donations.
All state and local Leagues are classified by the IRS as 501© (4)
nonprofit organizations. As such, donations to them are not
tax-deductible. Those who wish to make tax-deductible
donations must make their checks payable to the "League
of Women Voters of Illinois Education Fund."
The League of Women Voters of Illinois Education Fund (LWVILEF)
was established under Illinois law in 1979 as a separate, tax-exempt
organization with a 501© (3) status. Organizations with 501 © (3)
status are allowed to solicit contributions that are tax deductible
as charitable donations. There are, however, many rules and conditions
that go along with the process. If these rules are not followed,
the LWVILEF risks losing its 501© (3) status. Contact Nancy Marcus,
Treasurer of the Illinois League, at treasurer@lwvil.org
for complete information.
Using the Education Fund
In order to use Ed Fund money to fund a project, it must meet both
IRS and League criteria.
The IRS criteria are:
- The project must be educational. The project
must be completed for the purpose of informing the public in a
fair and objective manner. Through the project, your League cannot
advocate a particular position on legislation or urge any action
to affect legislation (federal, state or local). The project cannot
involve the development of a League position by consensus or other
form of agreement, nor can it promote a League position. The project
cannot involve work with political parties or candidates for office,
other than nonpartisan voters service activities. It cannot influence
the outcome of an election.
- The project must serve the general public,
not League members exclusively.
- The project cannot be at all related to League membership
activities. It cannot be used to support the membership
recruitment or membership maintenance activities of your League.
Nor would membership materials qualify for funding with Ed Funds.
The League criteria are:
- New projects cannot be started before the approval application
is submitted and approved. Ed Fund trustees must ensure that it
will meet IRS and LWV criteria.
- The project must not give direct grants to outside organizations.
- The project must be nonpartisan.
- If the project generates income, the income must be used for
educational purposes only.
- The Ed Fund must be properly credited.
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