U of A University of Arkansas Division of Agriculture

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Arkansas Extension Homemakers Council

Cooperative Extension Service

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Incorporation and Tax Status

The Arkansas Extension Homemakers Council has been classified by Internal Revenue Service as a 501(c)(3) tax-exempt organization, with its members (county councils) being subordinate units of the state councils; clubs are subordinates of county councils.

There are rigid restrictions on this tax-exempt classification, and any activity involving affiliation with other organizations or use of monies should be cleared with the County Extension Agent - Family and Consumer Sciences and County Council President before any steps are taken.

The purpose of incorporation is to establish the organization as an entity liable for claims to the limit of its assets. This relieves individual officers and members from liability. An incorporation can give and receive monies the same as an individual; the extent of liability is the limit of its assets. In an unincorporated organization, individual officers and members would be liable to the full extent of their assets in cases of a judgment against the organization.

Affirmative Action

Affirmative Action Plan guidelines established by the U.S. Department of Agriculture require that Extension Homemakers Councils serving an interracial membership area must be interracial in composition in order to receive assistance from the Cooperative Extension Service unless it is established that “all reasonable efforts” have been made to recruit individuals from all racial groups represented and that reasons for individuals not desiring to become members of such clubs in interracial settings are not based on race, color, national origin, religion, gender, age, disability, marital or veteran status, or excluding any other legally protected status. Rather, other factors such as the individual’s lack of interest in the club’s programs, lack of time to devote to attending meetings, inconvenience of meeting locations, times of meetings, the pressure of family responsibilities, etc., must be established as the basis for nonparticipation.

“All reasonable efforts” is defined as the minimum effort required of county Extension faculty to integrate Extension Homemakers Clubs located in interracial membership areas. This effort must include the following:

1. Use of all available mass media, including radio, newspaper, and television, to inform potential recipients of the programs and the opportunity to participate.

2. Personal and circular letters addressed to defined potential recipients inviting them to participate. (Letters must include dates and places of meetings or other planned activities.)

3. Personal visits to encourage participation by a representative number of defined potential recipients in the geographically defined area.

“All reasonable efforts” must be conducted each year when the membership of an Extension Homemakers Club located in an interracial membership area does not reflect the racial composition of the membership area. When new clubs are formed, “all reasonable efforts” must be conducted prior to the formal organization of the club.

Conducting of “all reasonable efforts” is the responsibility of county Extension faculty members. Lay leaders may volunteer to assist, but may not be required to do so.

Separation of Church and State

The first amendment to the United States Constitution states, “Congress shall make no law respecting an establishment of religion or prohibiting the free exercise thereof . . .” This is interpreted as requiring strict governmental neutrality with regard to religion. Although local Extension Homemakers Councils are a voluntary association of private citizens, these clubs were conceived, organized, and promoted by the Cooperative Extension Service as a means of carrying out its responsibilities under the Smith-Lever Act. Because of the relationship between Extension Homemakers Councils and the Cooperative Extension Service, clubs should not engage in those activities which are prohibited to federal and state government by the Constitution.

“Devotional” or “inspirational” materials used in connection with the conduct of Extension Homemakers Club activities should reflect nonsectarian concerns. Care should be exercised to ensure that such materials are tastefully selected to avoid the appearance of sectarian worship and would not be offensive to the religious beliefs of potential participants.

 


© 2006
University of Arkansas
Division of Agriculture
All rights reserved.
Last Date Modified 10/20/2009 

Arkansas Extension Homemakers Council
2301 South University Avenue
Little Rock, Arkansas 72204 • USA
Phone (501) 671-2033 • Fax (501) 671-2323
 

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