Our Club Mission
Promote the art of keeping Koi, water gardens, & water garden landscapes.
Educate members in keeping, breeding and exhibiting Koi.
Educate members in pond construction, pond maintenance and pond landscaping.
Educate members about wildlife related to ponds.
Engage in educational & social activities which promote the club
Our Club History
The Capital Area Koi and Water Gardening Club began meeting on a formal basis in February 1997. At that time the amount of the club dues were established; club by laws were adopted, and it was agreed to affiliate with the Associated Koi Clubs of America (AKCA). There is an annual amount of dues sent to the AKCA by the club’s treasurer for this affiliation . As part of this affiliation, the club receives insurance coverage for its pond activities. The club is covered for any falls or injuries for its members and guests.
In November of 1997 the United States Department of Treasury/Internal Revenue Service issued the club an Employer Identification Number (EIN). In the same letter, the IRS also requested that the club file Form 1023/1024 to receive a ruling on recognizing the club as a tax exempt organization.
On October 6, 2006, the club received its 501(c)4 non-profit status. The status was retroactive back to January 12, 2001. Under the provisions of Regulation 1.501(c)4-1(a)(2)(i):
“An organization is operated exclusively for the promotion of the social welfare if it is primarily engaged in promoting some way the common good and general welfare of the community. ”
Our club meets this requirement by providing education on pond construction, pond maintenance, fish, fish health, pond plants, general landscaping, and nursery activities.
Because our club’s gross receipts (dues, fund raisers, donations) are less than $25,000, the club does not have to file IRS Form 990-EZ. In addition the club is not subjected to the Unrelated Business Income Tax Return because we do not receive more than $1,000 annually from a regular trade or business partner. Because the club does not have employees, the club is not subjected to income tax withholding.
Under our club’s 501(c)(4) status, we cannot and do not restrict our membership in any way. Our retail partners provide small discounts (usually 5%) to our pond members on pond related items such as fish, pond plants, pond chemicals, pump, and filters. Our retail partners do not donate funds to the club; instead they are kind enough to give our club members discounts.
As President of the club I have prepared this document “to capture the history and establishment ” of the club’s activities. Over the years there have been questions that come up from time to time regarding the club’s tax exempt status. I have attempted to address these questions and hope this document serves its purpose and future President’s can build upon it.
Prepared November 28, 2013 by Edmund P. Kemp
President , Capital Area Koi and Water Gardening Club