Organizational Structure - Corporate status.

ADF is registered in the state of Delaware as a Nonprofit Corporation and has (501(c) (3) tax-exempt status from the IRS in the US. This tax-exempt status has been extended to several of our local groves through a group exemption (number 5226) and these groves have qualified as private foundations as outlined in articles 509(a)1 and 170(b)1(A)(l) of the Federal tax code. Other groves will be added into the group exemption when they meet the criteria.

The criteria for a grove to become tax-exempt include obtaining a Federal Employee Identification Number (FEIN) from the IRS, modifying the grove bylaws to include a section on the non-profit nature of the grove, and then completing the tax-exempt form on the web site and sending it to the office.

Full information can be found on the web site at: http://www.adf.org/members/groves/tax-exempt.html. Once a grove has tax-exempt status, they maintain it by submitting quarterly reports from the grove pursewarden, quarterly grove activity reports and new a new copy of the grove bylaws any time they are amended.