[Foundation-l] Mission & Vision statement updated

Anthony wikilegal at inbox.org
Wed Apr 25 22:54:30 UTC 2007

On 4/25/07, daniwo59 at aol.com <daniwo59 at aol.com> wrote:
> Just a quick point here: the Foundation may not change its mission  statement
> without an official determination letter from the IRS.

Can you please provide us with the law or regulation which says this?
Can you also let us know the methods by which one can obtain such a
determination letter?  Are you saying an entirely new Form 1023 has to
be submitted?

> If the mission  is
> changed substantially (and that is determined by the IRS, not the WMF mailing
> list), the Foundation could lose its 501 c 3 accreditation.

In order to keep its 501(c)(3) status (I've never heard it called an
"accreditation"), an organization must obviously continue to be
described by 501(c)(3) of the IRC.

> I am confident that the Board is aware of this, but do suggest that the  word
> "draft" be included with every newly formatted mission statement so that
> there is no misunderstanding.
That's fine, as long as it's a draft, and not the final version.  If
it's the final version, don't call it a draft.  It seems to have been
adopted by resolution of the board of directors, and that would make
it quite incorrect to call it a draft.


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