BYLAWS

 of

BEPA SOCIAL CLUB,
a subordinate organization of

BIG EASY PEDICAB ASSOCIATION

(proposed 2014-01-22)

 

ARTICLE I: NAME, MISSION, AND PURPOSES

 

Section 1.01.  Name.     The name of the organization is BEPA SOCIAL CLUB

Section 1.02. Mission.     The Club’s mission is to be a club aligned with the social and recreational interests of pedicab drivers, family, and friends

Section 1.03. Purpose.     The Club is organized exclusively for pleasure, recreation, and other nonprofitable purposes.

Section 1.04. Undefined.     reserved

Section 1.05. Exempt Purposes Regulatory Compatibility.     The Club must be organized for pleasure, recreation, and other nonprofitable purposes. The Club is a membership organization primarily supported by dues, fees, charges or other funds paid by its members. Exemption for the Club operates properly only if the Club's income is derived exclusively from members. Unlike most other types of exempt organizations, which are exempted because they provide some sort of community service or public benefit, the Club should be taxed on all income derived from outside membership, including investment income. Special rules are provided for nonrecognition of gain from certain sales of club property when the proceeds are reinvested by the Club for exempt purposes. The Club cannot retain exempt status if it receives even insubstantial amounts of income from activities not traditionally carried on by the Clubs in furtherance of its exempt purposes. Exemption from federal income tax of social clubs organized and operated exclusively for pleasure, recreation, and other nonprofitable purposes, means that substantially all of the activities of which are for such purposes and no part of the net earnings of which inures to the benefit of any private shareholder. "Exempt function income" means the gross income from dues, fees, charges, or other similar amounts paid by members of the organization as consideration for providing such members or their dependents or guests goods, facilities, or services in furtherance of the purposes constituting the basis for the exemption of the organization to which such income is paid. The Club may not engage in business, such as by making its social and recreational facilities available to the general public or by selling products is not organized and operated exclusively for pleasure, recreation, and other nonprofitable purposes (Reg. 1.501(c)(7)-1(b)). The Club will not qualify for exemption if it engages in business activity for profit. However, if the Club engages in income producing transactions which are not part of the Club purposes, exemption will not be denied because of incidental, trivial, or nonrecurrent activities, such as sales of property no longer adapted to the Club purposes. The Club is not exempt if it regularly derives a substantial part of its income from nonmember sources such as, for example, dividends and interest on investments it owns (Rev. Rul. 66-149, 1966-1 C.B. 146). See Section 8.05 for limitations.

Section 1.06. Dissolution.     reserved

Section 1.07. Earnings.     No part of the net earnings of the Club shall inure to the benefit of, or be distributable to, any of its members, trustees, officers or other private persons, except that the Club shall be authorized to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the exempt purposes.

Section 1.08. Equality Statement.     Big Easy Pedicab Association does not discriminate on the basis of race, religion, creed, color, sex (including pregnancy and gender identity), national origin, ancestry, age, disability, physical handicap, mental handicap, medical condition, family medical history, genetic information, sexual orientation, parental status, marital status, political affiliation, military service, veteran status, or any other non-merit based factors.

ARTICLE II: BOARD OF TRUSTEES

Section 2.01. Selection.     Trustees shall first become and simultaneously serve as trustees of BIG EASY PEDICAB ASSOCIATION.

ARTICLE III: AUTHORITY AND DUTIES OF TRUSTEES

 

This article shall be governed by the corresponding article set forth in the Bylaws of BIG EASY PEDICAB ASSOCIATION.

 

ARTICLE IV: AUTHORITY AND DUTIES OF OFFICERS

 

This article shall be governed by the corresponding article set forth in the Bylaws of BIG EASY PEDICAB ASSOCIATION.

 

ARTICLE V: INDEMNIFICATION

 

This article shall be governed by the corresponding article set forth in the Bylaws of BIG EASY PEDICAB ASSOCIATION.

 

ARTICLE VI: ADVISORY BOARDS AND COMMITTEES

 

This article shall be governed by the corresponding article set forth in the Bylaws of BIG EASY PEDICAB ASSOCIATION.

ARTICLE VII: MEMBERS

 

Section 7.01. Classes.  The class of member shall be “Social Club Member”.

 

Section 7.02. Qualifications.  Qualification for membership is defined as “any person interested in the positive and welcoming social and recreational environment of pedicab drivers”.

 

Section 7.03. Resignation.  Resignations of membership are effective upon receipt by the Secretary of the Board of Trustees of a written notification. Resignations may also be submitted with a given date of resignation.

 

Section 7.04.  Removal.  A member may be removed by majority vote of all members whenever in the members’ judgment the best interests of the Club will be served thereby. Any such removal shall be without prejudice to the contract rights, if any, of the person so removed. If at such time a fair procedure is needed to provide a review committee, hearing, debate, and vote, the Board of Trustees shall create such a procedure.

Section 7.05. Dues.  Dues for Social Club Members is free. Changes to dues for existing classes of membership shall be made by the Board of Trustees. The establishment of dues for future classes of membership shall be established by the Board of Trustees. Dues, in whole or any potentially applicable pro rata thereof, are non-refundable. Membership support, both in the form of dues and involvement in the organization's activities, must be at a meaningful level.

Section 7.06.  Meetings.  The annual membership meeting is currently undefined and shall be established by the Board of Trustees.

Section 7.07.  Benefits.  The benefits of Social Club Member consist of Club-sponsored social and recreational activities with pedicab drivers. Social Club Member benefits may be suspended or revoked at any time by the Board of Trustees.

 

ARTICLE VIII: FINANCIAL ADMINISTRATION

 

This article shall be governed by the corresponding article set forth in the Bylaws of BIG EASY PEDICAB ASSOCIATION.

Section 8.05.  Exempt Audit Limits.  

Section 8.05.a. Gross Receipts from General Public  If annual gross receipts from the use of club facilities by the general public are $2,500 or less or, if more than $2,500, gross receipts from the general public for such use is 15 percent or less of total gross receipts, then, as an audit standard, the Service will not rely upon this as a factor reflecting the existence of a nonexempt purpose.

Section 8.05.b.  Income from Source Outside Membership  It is intended that these organizations be permitted to receive up to 35 percent of their gross receipts, including investment income, from sources outside of their membership without losing their tax-exempt status. It is also intended that within this 35-percent amount not more than 15 percent of the gross receipts should be derived from the use of a social club's facilities or services by the general public

ARTICLE IX: BOOKS AND RECORDS

This article shall be governed by the corresponding article set forth in the Bylaws of BIG EASY PEDICAB ASSOCIATION.

ARTICLE X: AMENDMENT OF BYLAWS

This article shall be governed by the corresponding article set forth in the Bylaws of BIG EASY PEDICAB ASSOCIATION.