How to Apply for the Group Exemption

The CGCI Group Exemption:

How to Apply

California Garden Clubs, Inc. is making this program available to all clubs that can fulfill the requirements. We have tried to make the process as easy as possible. Every requirement your club must fulfill (except the application fee) is a requirement made by the Internal Revenue Service, not CGCI. CGCI only asks that you comply with IRS requirements and pay an application fee to defray the costs of administering the program and of professional assistance.

APPLICATION FORM

This form clearly lists all the steps needed to comply.

Click here to download a copy of the Group Exemption Application Form in Acrobat PDF-form format.

Click here to download a copy of the Group Exemption Application Form in Microsoft Word format.

ARTICLES OF AFFILIATION

Your club must be affiliated and subordinate to CGCI in the eyes of the IRS. This form formally defines the relationship between CGCI and your club as required by the IRS.

Click here to download a copy of the Articles of Affiliation in Acrobat PDF-form format.

Click here to download a copy of the Articles of Affiliation in Microsoft Word format.

REQUIRED BYLAW LANGUAGE

Your club must be organized as a legitimate nonprofit, educational organization in the eyes of the IRS. To determine if your club complies with the IRS definition of a nonprofit, the IRS checks to make sure your clubs' organizing document (your clubs bylaws) have specific language to make sure your club is governed as a legitimate 501(c)(3) organization should be governed. The IRS-approved language for your bylaws is explained on this website (click here to view the page) or you can download the files below.

Click here to download a copy of the Required Bylaw Language in Acrobat PDF-form format.

Click here to download a copy of the Required Bylaw Language in Microsoft Word format.

ADDITIONAL DOCUMENTS REQUIRED

The application lists two other documents that must be submitted to CGCI with your application:

List of Club Activities:
The IRS has granted CGCI the non-profit exemption on the basis of CGCI being a non-profit education organization. The majority of your clubs activities must also be educational. Things like programs, speakers, tours and flower shows are all educational. Please complete a list of the activities of your club during the past year. The list need not be too detailed, but must demonstrate that the majority of the activities of your club are educational.
Financial Statement
The IRS requires that CGCI keep on file a yearly simple financial statement from your club. It merely needs the amount of income your club received (itemized into broad categories....not transaction by transaction) and a list of expenses (also (itemized into broad categories....not transaction by transaction.)

That's it. Submit the required documents along with a $35 filing fee to Maryanne Lucas, CGCI !st Vice-President and CGCI Group Exemption Chairman. You can find the address in the CGCI Yearbook given to your club president.

If you have questions, please contact us .