Name. The name of the organization shall be the Back Bay Amateur Astronomers, herein referred to as the BBAA.
Territory. The territory of this organization encompasses, but is not limited to, the Southeastern Virginia municipalities collectively known as "Hampton Roads".
Offices. The headquarters and principle organization office shall be in the state of Virginia.
1. The purposes for which the Organization is organized are exclusively scientific and educational within the meaning of section 501(c)(3) of the Internal Revenue Code of 1986 or the corresponding provision of any future United States Internal Revenue Law.
2. Notwithstanding any other provision of these articles, this organization shall not carry on any activities not permitted to be carried on by an organization exempt from Federal income tax under section 501(c)(3) of the Internal Revenue Code of 1986 or the corresponding provision of any future United States Internal Revenue Law.
3. To promote the study of the science of astronomy through public education.
4. To improve and increase the BBAA member's knowledge of astronomy.
5. To stimulate the interest of the citizens of the cities of Hampton Roads and surrounding communities in astronomy and related sciences.
6. To encourage members of the BBAA to serve the citizens of the cities of Hampton Roads and surrounding communities by providing educational assistance on subjects related to astronomy.
Section 1. Types of Membership. Membership shall be of three types.
a. Regular Membership
b. Associate Membership
c. Honorary Membership
Section 2. Eligibility. Subject to the limitations contained in this and other Articles of the Constitution and By-laws, a person with an interest in astronomy or a related science is eligible for membership. The BBAA shall not discriminate with regard to age, sex, race, creed or national origin.
Section 3. Regular Membership. Upon payment of annual dues a member becomes a Regular Member for a period of twelve months. A regular member shall be entitled to hold office in the Organization, vote on Organization matters and receive the Organization publications. Directly related family members of the regular member shall be permitted to participate in meetings and other activities, but shall not be entitled to hold office in the Organization or vote without payment of annual dues.
Section 4. Associate Membership: Any person under the age of 18 shall, upon application, be an Associate Member of the organization without payment of annual dues. Associate membership shall remain in force until the person attains their 18th birthday or upon graduation from high school. Associate members shall be entitled to participate in meetings and other activities, but shall not be entitled to hold office in the Organization or vote. Associate members shall not be counted for purposes of determining a quorum or for determining the number of members required to achieve an approval percentage of members. Organization publications may not be mailed to Associate Members at club expense. Upon payment of partial dues equal to the current Astronomical League dues, an Associate Member shall be reported to the League as a Regular Member, but shall have no other privileges of Regular Membership without payment of full annual dues.
Section 5. Honorary Membership: Any individual nominated and approved by majority vote at a regular meeting in which a quorum as defined by Article II Section 2 of the Organization By-Laws is present, shall be considered an Honorary Member for life. Honorary Members shall have all the rights and privileges of Regular Members without payment of dues.
Section 6. Guests. Meetings are open to the public. Guests are invited to attend Organization meetings, but shall not be entitled to hold office in the Organization, vote on Organization matters or receive the Organization publications.
Section 7. Expelling of Members. The elected officers of the Organization shall have the power to expel any member by majority vote of the officers for conduct damaging to the property or reputation of' the BBAA or its members. Failure to pay financial obligations due the Organization shall result in termination of membership.
Section 8. Disposition of Dues and Fees. Any member who resigns or is expelled from the Organization shall also forfeit dues, fees or money paid to the Organization, subject to waiver by a majority vote of the Organization Officers.
The elected officers of the Organization shall include the President, Vice President, Secretary, and Treasurer. The appointed officers shall include the ALCOR (Astronomical League Correspondent), Newsletter Editor, Website Administrator and those other positions of responsibility that the elected officers deem appropriate. The Organization offices, both elected and appointed, shall be occupied by voting members in good standing.
Section 1. President. The President shall preside at all meetings of the Organization and the performance of such other duties as are necessary and incident to the proper administration of the Organization except such duties as are specifically delegated to others by the Articles of the Constitution and By-laws. He shall be charged with the responsibility of assigning the supervision of such committees as the membership may designate and of supervising the functioning of all officers and committees. Subject to the approval of the other elected officers, the president shall appoint the "appointed officers" of the Organization. A decision of the President may be overruled by a majority vote of the membership.
Section 2. Vice President. The Vice President shall be in charge of public relations for the Organization and shall preside as President over all meetings in the absence of the President.
Section 3. Secretary. The Secretary shall keep records of the regular meetings, maintain a complete and current roster of members, their addresses and telephone numbers, maintain an inventory of Organization property and its location, maintain a complete and current copy of the Constitution and By-laws and perform such other duties as ordinarily pertain to the office of Secretary or as specified by the Articles of the Constitution and By-laws.
Section 4. Treasurer. The Treasurer shall receive and bank the funds of the Organization, keep records of all financial transactions involving the funds of the Organization or funds allocated to the Organization for special projects, account to the Officers and members for the funds and transactions monthly and when otherwise requested to do so, maintain a list of all members and the status of their dues payments and perform such other duties as ordinarily pertain to the office of Treasurer.
Section 5. Appointed Officers. The, "appointed officers" shall include the ALCOR, (Astronomical League Correspondent), Newsletter Editor, Website Administrator and any other position of responsibility as the president and the elected officers deem necessary.
5.1 ALCOR: The ALCOR shall be responsible for forwarding roster updates to the Astronomical League, at least quarterly or as they occur. Along with the President, the ALCOR serves as our Organization's representative on the regional council. The ALCOR is responsible for coordinating the Organization's participation in the Astronomical League programs.
5.2 Newsletter editor: The Newsletter editor shall be responsible for publishing, and distributing to the members, the Organization's newsletter once each month. The editor is responsible for insuring that the newsletter content is consistent with the purposes of the Organization and that it is not used for any purpose or activity prohibited to the Organization as an organization exempt from Federal income tax under section 501(C)(3) of the Internal Revenue Code (or corresponding section of any future Federal tax code.)
5.3 Website Administrator: The Website Administrator shall be responsible for the maintenance of the official Organization Website. The Website coordinator is responsible for insuring that the Website content is consistent with the purposes of the Organization and that it is not used for any purpose or activity prohibited to the Organization as an organization exempt from Federal income tax under section 501(C)(3) of the Internal Revenue Code (or corresponding section of any future Federal tax code.)
Section 1. Time of Election. The elected officers of the Organization shall be elected at or before the last regular meeting in November of each year by a majority vote of the voting members present. Appointed officers shall be assigned by the President subject to approval of the other elected officers.
Section 2. Term of Officers. Officers shall serve for a period of one year commencing with the next ensuing January 1st.
Section 3. Vacancies in Office. If an office becomes vacant during the year, the voting members present shall elect the successor by a majority vote to serve for the remainder of the un-expired term at the next regular meeting. If the vacancy is in the office of president, the vice president will assume duties as president until elections are held. For any other vacancy, the duties of the office shall be conducted by whomever the president shall appoint until elections are held.
Section 4. Limitations of Office-Holding. No officer shall simultaneously hold more than one elected office nor more than two consecutive terms for an elected office. There shall be no limitation placed on appointed positions.
In the event of dissolution, the residual assets of the organization will be turned over to one or more organizations which themselves are exempt as organizations described in section 501(c)(3) and 170(c)(2) of the Internal Revenue Code of 1986 or corresponding sections of any prior or future Internal Revenue Code, or to the Federal, State, or local governments for exclusive public purpose.
This constitution shall be amended by a 2/3 vote of the members by proxy and/or absentee ballot or in person, provided that the proposed amendment was printed in a bulletin and/or in the BBAA Newsletter and given to the members at least one month prior to the vote for approval of amendments.
This Constitution, first ratified 0n 2 May 2002, was amended by 2/3 of the members voting by proxy, absentee ballot or in person at the 2 August 2007 meeting. Unexecuted proxies were counted as approving ballots. This revised constitution was adopted by unanimous approval of those members casting ballots. The changes from the original affect Article III Membership and create Associate and Honorary memberships.
On behalf of the membership of the Back Bay Amateur Astronomers, this constitution is declared in-force from 2 August 2007 forward by the undersigned officers of the organization:
Regular meetings of the organization shall be held on the first Thursday of each month at 7:30 PM unless otherwise directed by the President, in which event the members shall be given ample notice by the President of such change.
Section 1. A Quorum is defined as at least three officers convened to conduct business relating to the normal administration of the Organization.
Section 2. For unusual or significant decisions, a quorum will consist of 15% of the membership present at a regular meeting.
Regular Members. The annual dues of a regular member shall be eighteen dollars.
Section 1. Funds. The monies of the Organization collected from dues shall be first used for the production and mailing of the Organization publications. Any additional monies may be used to cover cost involved with Organization projects.
Section 2. Special funds. Special funds received by way of donation, grant, or other gifts shall be first used for the purpose for which they are solicited if such a purpose is defined. Any additional monies may be used for other authorized expenditures.
Section 3. Expenditures. All expenditures shall be approved by a majority of the Officers. All disbursements shall be paid by check signed by the Treasurer or the Secretary. Receipts for expenditures shall be submitted to the Organization, and a check for disbursement issued by the Organization within 90 days of the expenditure. Extensions for payments after 90 days may be approved by majority vote at a regular meeting, a Quorum being present as defined by Article II, Section 2. No officer shall dispense funds to himself/herself.
Section 4. Compensation: Officers and other members performing duties or services are volunteers and shall receive no compensation from the Organization; however, members or other persons may be reimbursed for approved direct expenses.
Section 1. Fiscal year: The fiscal year of the Organization shall begin annually on the first day of January and close on December 31st.
Section 2. Audits: The financial statements of the Organization shall be submitted for audit each year as of 30 September. The President, Vice President and Secretary shall select the auditor, and the auditor shall render the audit report to those officers.
Section 3. Fiscal Officer: For audit purposes, the term "fiscal officer" shall include any individual acting for the Organization in an official capacity who receives, disburses, or invests funds, who has authority to incur commitments against Organization funds, or who authorizes and controls financial policy of the Organization.
Section 4. Organization funds:
4.1 All funds and property received by or coming into custody of the Organization belong to the Organization and are entrusted to the Organization to be expended only for the purposes authorized.
4.2 The financial affairs of the Organization shall be conducted in accordance with generally accepted accounting principles, and the records shall be kept in such a manner as to readily show the financial condition of the Organization.
4.3 No member of the Organization is authorized to commit the funds of the organization, or otherwise obligate the Organization except to the extent that funds are available to the Organization for discharging such commitment.
4.4 All funds received for the account of the Organization shall be acknowledged by issuance of a receipt unless received through the mail, or where a canceled check is acceptable to the payee as a receipt. In all cases, an official receipt will be provided upon request.
4.5 All funds received by the Organization shall be deposited in a bank account or depository in the name of the Organization.
4.6 All withdrawals from such account shall be made by check or similar orders and signed by the Treasurer or Secretary.
The rules of order contained in Roberts Rules of Order, Revised, shall govern the Organization's business meetings.
Committees shall be formed as needed.
Duties of committees shall be assigned by the President.
These By-laws shall be amended by a quorum of the members as defined in Article II Section 2 at a regular scheduled meeting provided that the proposed amendment was printed in a bulletin provided to the members at least one week prior to the vote to amend and/or in the previous BBAA Newsletter.
The above By-Laws were approved by a quorum of the members voting in person, completed on 2 May 2002.
Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, filed by the Back Bay Amateur Astronomers (BBAA)in May 2002 is available for public inspection. Contact the current club secretary at PO Box 9877, Virginia Beach, VA 23450-9877 to inspect the document. To have a copy of the application mailed to you, please forward a check for $1.50 made out to "BBAA" to cover postage and duplication costs.
You may view the "Organizing Documents" of the Back Bay Amateur Astronomers Here
The Internal Revenue Service recognized the Back Bay Amateur Astronomers as exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code as of 14 December 2000 on May 13, 2002. The letter notifing BBAA of that recognition appears below:
Based on information supplied, and assuming your operations will be as stated in your application for recognition of exemption, we have determined you are exempt from federal income tax under section 501 (a) of the Internal Revenue Code as an organization described in section 501 (c) (3).
We have further determined that you are not a private foundation within the meaning of section 509 (a) of the Code, because you are an organization described in section 509 (a) (2).
If your sources of support, or your purposes, character, or method of operation change, please let us know so we can consider the effect of the change on your exempt status and foundation status. In the case of an amendment to your organizational document or bylaws, please send us a copy of the amended document or bylaws. Also, you should inform us of all changes in your name or address.
As of January 1, 1984, you are liable for taxes under the Federal Insurance Contributions Act (social security taxes) on remuneration of $100 or more you pay to each of your employees during a calendar year. You are not liable for the tax imposed under the Federal Unemployment Tax Act (FUTA).
Since you are not a private foundation, you are not subject to the excise taxes under Chapter 42 of the Code. However, if you are involved in an excess benefit transaction, that transaction might be subject to the excise taxes of section 4958. Additionally, you are not automatically exempt from other federal excise taxes. If you have any questions about excise, employment, or other federal taxes, please contact your key district office.
Donors may deduct contributions to you as provided in section 170 of the Code. Bequests, legacies, devises, transfers, or gifts to you or for your use are deductible for federal estate and gift tax purposes if they meet the applicable provisions of Code sections 2055, 2106, and 2522.
Contribution deductions are allowable to donors only to the extent that their contributions are gifts, with no consideration received. Ticket purchases and similar payments in conjunction with fundraising events may not necessarily qualify as deductible contributions, depending on the circumstances. See Revenue Ruling 67-246, published in Cumulative Bulletin 1967-2, on page 104, which sets forth guidelines regarding the deductibility, as charitable contributions, of payments made by taxpayers for admission to or other participation in fundraising activities for charity.
In the heading of this letter, we have indicated whether you must file Form 990, Return of Organization Exempt from Income Tax. If Yes is indicated, you are required to file Form 990 only if your gross receipts each year are normally more than $25,000. However, if you receive a Form 990 package in the mail, please file the return even if you do not exceed the gross receipts test. If you are not required to file, simply attach the label provided, check the box in the heading to indicate that your annual gross receipts are normally $25,000 or less, and sign the return.
If a return is required, it must be filed by the 15th day of the fifth month after the end of your annual accounting period. A penalty of $20 a day is charged when a return is filed late, unless there is reasonable cause for the delay. However, the maximum penalty charged cannot exceed $10,000 or 5% of your gross receipts for the year, whichever is less. For organizations with gross receipts exceeding $1,000,000 in any year, the penalty is $100 per day per return, unless there is reasonable cause for the delay. The maximum penalty for an organization with gross receipts exceeding $1,000,000 shall not exceed $50,000. This penalty may also be charged if a return is not complete, so be sure your return is complete before you file it.
You are required to make your annual information return, Form 990, or Form 990-EZ, available for public inspection for three years after the later of the due date of the return or the date the return is filed. You are also required to make available for public inspection your exemption application, any supporting documents, and your exemption letter. Copies of these documents are also required to be provided to any individual upon written or in person request without charge other than reasonable fees for copying and postage. You may fulfill this requirement by placing these documents on the Internet. Penalties may be imposed for failure to comply with these requirements. Additional information is available in Publication 557, Tax-Exempt Status for Your Organization, or you may call our toll free number, shown above.
You are not required to file federal income tax returns unless you are subject to the tax on unrelated business income under section 511 of the Code. If you are subject to this tax, you must file an income tax return on Form 990-T, Exempt Organization Business Income Tax Return. In this letter, we are not determining whether any of your present or proposed activities are unrelated trade or business as defined in section 513 of the Code.
You need an employer identification number even if you have no employees. If an employer identification number was not entered on your application, a number will be assigned to you and you will be advised of it. Please use that number on all returns you file and in all correspondence with the Internal Revenue Service.
This determination is based on evidence that your funds are dedicated to the purposes listed in section 501 (c) (3) of the Code. To assure your continued exemption, you should keep records to show that funds are expended only for those purposes. If you distribute funds to other organizations, your records should show whether they are exempt under section 501 (c) (3). In cases where the recipient organization is not exempt under section 501 (c) (3), there should be evidence that the funds will remain dedicated to the required purposes and that they will be used for those purposes by the recipient.
If distributions are made to individuals, case histories regarding the recipients should be kept showing names, addresses, purposes of awards, manner of selection, relationship (if any) to members, officers, trustees or donors of funds to you, so that any and all distributions made to individuals can be substantiated upon request by the Internal Revenue Service. (Revenue Ruling 56-304, C.B. 1956-2, page 306.)
If we have indicated in the heading of this letter than an addendum applies, the enclosed addendum is an integral part of this letter.
Because this letter could help resolve any questions about your exempt status and foundation status, you should keep it in your permanent records.
If you have any questions, please contact the person whose name and telephone number are shown in the heading of this letter.
(Addendum) Based on information you supplied, we recognize you as exempt from federal income tax as of December 14, 2000, the date your Constitution was adopted.