I understand what they tried to do, but the methodology was flawed, especially for those NIC fraternities which are also NPHC fraternities. APhiA, for example, has more than one associated foundation, and as stated above, the foundation(s) often donate to the fraternity's charitable causes. (And sometimes the fraternity itself will spend operating funds on charitable purposes, rather than using the foundation as a pass-through.) It just all depends.
This is why I feel 501(c)(10) orgs are a better designation for GLOs, as they can be both fraternal and charitable, and donations made to them can be tax deductible as long as it's for a charitable purpose. But as far as my research can tell, those (c)(7) orgs which maintain housing can't get (c)(10) status.
|