Attachment to IRS Form 1023
XXXXXXXXXXXX, Inc.
EIN: 22222222222
Part IV. Narrative Description of Your Activities
The Applicant was created by XXXXXXXXXX Church (a predominantly African American congregation located in XXXXXXXXXXXXX) for the express purpose of taking over two charitable and educational activities that are currently being operated by an exempt affiliate named XXXXXXXXXXX Development Corporation, Inc. The reason for doing this was to leave the affiliate better able to focus on operating a child care facility. The two activities will be transferred to the Applicant during the next tax year upon the expiration of the current funding contracts with XXXXXXXXX County and upon the renewal of those contracts into the name of the Applicant.
XXXXXXXX is an impoverished and physically deteriorated predominately African America neighborhood located directly north of downtown XXXXXXXX. It is characterized by extensive poverty, high levels of unemployment, deteriorated housing, and high crime. The young people that participate in the Applicant's activities are predominantly residents of XXXXXXXXX and adjacent low income neighborhoods.
Upon the transfer of the funding, the Applicant will have two administrative staff members, an "executive director" and an "assistant director".
Description of the Activities
1. After-School Tutorial Program
The After-School Tutorial Program serves elementary and middle school youngsters ages 4 to 14. The hours of operation are 4 pm to 6 pm Monday through Thursday. The After-School Tutorial Program provides remedial academics designed to prevent school drop-outs and encourage high school graduation A purpose is to reduce illiteracy, enhance reading and math skills and promote social interaction. All students receive one-on-one assistance from both a reading and math specialist teacher weekly. The After-School Tutorial Program has a state-of-the-art computer lab with 14 computer stations. The Program is provided to the participants at no charge and includes nutritious snacks. The program is funded through a grant from XXXXXXXXX County.
The After School Tutorial Program has four remedial education teachers. Two of those teachers are specialists. One is a specialist in remedial reading skills and the other in remedial math skills. There is another teacher for the computer lab. There is a a teacher's aide that does some administrative work and prepares the daily snacks for the children.
2. Summer Day-Camp
The annual Summer Day-Camp operates daily for six weeks from 8 am to 6 pm. It is designed for children to develop physical and social skills, absorb cultural enrichment, keep them off the streets and allow working parents to continue their employment. The camp serves approximately 60 children ages 6 to 14. The daily schedule includes arts and crafts, sports, recreation, computer tutorials, cultural enrichment through field trips and leadership development. Nutritious meals and snacks are included. The camp is a positive outlet for youngsters to develop and enjoy the summer while allowing parents to continue employment uninterrupted. The camp is provided to the participants at no charge. The program is funded through a grant from XXXXXXXXX County.
The Summer Day-Camp is supervised by a "director". There is also a "counselor" that works directly with the children. There are between 12 to 14 "junior counselors" that are assigned to the camp by the XXXXXXXXX County's summer youth program (at no charge to the Applicant). The computer lab teacher, in addition to working with the after school program, also participates in the summer camp program.
Facilities.
XXXXXXXX County provides the Applicant with space for its activities at no charge. The space is located at the XXXXXX apartment complex which is a County owned, federally funded "public housing" project for low income tenants. Unit number 2035 is used for the After School Tutorial Program, the computer lab, and as the base for the Summer Day-Camp. Unit number 2043 is used by the Applicant for office space.
Conclusion:
The two 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 tutoring and summer day-camp 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 activities of both the tutorial and day-camp programs meet that definition of "educational"