Attachment to IRS Form 1023
XXXXXXXXXXXX, Inc.
EIN: 22222222222
Part IV. Narrative Description of Activities
BACKGROUND
The Applicant was created to serve the low income males who have recently been incarcerated, who do not have a means to provide to their families, and who have not been able to incorporate themselves in society. The Applicant's activities will provide such males with guidance and assistance so as to given them a second chance of establishing their lives and gaining financial independence. The activities will all be staffed with volunteers. Funding permitting, the Applicant plans to retain a full time coordinator to assist in providing the services and to coordinate the work of the volunteers.
DESCRIPTION OF THE ACTIVITIES:
1. After-School Tutoring Program:
The After-School Tutorial Program serves high school males throughout South Florida. The hours of operation are 4 pm to 6 pm Monday through Friday. The After-School Tutorial Program provides remedial academics designed to prevent school drop-outs and encourage high school graduation. The program will provide: (1) tutoring for each student's weak subject area; (2) preparation for standarized tests specifically focusing on reading, math, and science; (3) arts and music classes; and (4) basic computer skills classes. The program will be ran by volunteers and each student in need will be assigned a volunteer to improve the particular student's critical subject areas.
2. Mentorship Program:
Each participant in the program will be paired with a mentor. Mentors will help and provide leadership to male individuals enrolled in the program establish stability in their lives and allow them to incorporate as a member of society. The program will work with different agencies to provide professional mentors. The mentors will offer: job training, life skills, and leadership.
3. Counseling Program:
Each participant that enrolls in the program will have access to a variety of counseling programs. Depending on the participants needs and goals, the participant can receive: (1) financial independence counseling; (2) family planning and parenting counseling; (3) mental health counseling. Depending on the program, the participants will either receive personal counseling or group counseling by volunteers.
The financial counseling will offer credit repair assistance, budget classes, financial fitness classes, homeownership advice, and money marketing classes. The family planning and parenting counseling will offer, parenting classes, family skills classes, child nutrition classes, financial budgeting classes, and prevention classes for youth sexual activity. The mental health counseling will provide, anger management, life skills classes, self-sufficient training, stress relief training, alcohol anonymous classes, narcotics anonymous classes, and veteran need classes.
4. Health Mission Seminar Program:
These seminars are targeted to introduce the community and the participants to pertinent health issues. The seminars will provide fundamental educational information regarding health problems. The Applicant will collaborate with local hospitals, clinics, and state health departments to provide speakers for the seminars. The seminars will focus on HIV and AIDS awareness and prevention. The Applicant also plans on having two community health fairs each year, to draw attention to the health issues.
5. Educational Help Program:
Participants enrolled in the program will have the opportunity to advance their education and careers. The program will provide GED preparation, for those participants who have not received a high school diploma. There will also be beginning and advanced computer classes for those interested in pursuing careers in technology. For those participants that have successfully completed an educational program, the Applicant hopes to offer one scholarship opportunity for secondary schooling.
CONCLUSION:
The five above described activities further the Applicant's charitable and educational purposes. The regulations governing exemption eligibility for organizations described under section 501(c)(3) of the IRS Code are found at 26 CFR 1.501(c)(3)-1. The term "charitable" is defined in section 1.501(c)(3)-1(d)(2) to include "relief of the poor and distressed or of the underprivileged,” "advancement of education" and "combating juvenile delinquency.” The After-School Tutoring and Educational Help programs of the Applicant further all three of those purposes. The term "educational is defined in Section 1.501(c)(3)-1(d)(3)(i)(a) which states that educational relates to the instruction or training of the individual for the purpose of improving or developing his capabilities or the instruction of the public on subjects useful to the individual and beneficial to the community. The five above described activities meet that definition of "educational.”
In Revenue Ruling 78-99, 1978-1 C.B. 152, the IRS held that an organization that provides counseling in areas such as mental health, career development, single parenting, estate settlement, financial independence, and social adjustment, qualified for exemption under IRC 501(c)(3).