Administration

Non-profit Organization Management

The Izaak Walton League of America is a Non-profit Organization (League). As such there are both federal and state rules and regulations that the League must follow. Federal Rules are based on rules based on laws written and enforced by the United States federal government. Many of these are found in the IRS codes and cover not only the national organization office but also all of the state divisions and chapters. In addition the state divisions and chapters must follow their respective state laws and regulations. In Ohio these generally follow under the departments and agencies of the Ohio Attorney General, State Auditor and Ohio Attorney General. Two publications from those offices are useful for the Ohio Division and all of the chapters in Ohio. They are Handbook for Nonprofits, revised in 2009 and Guide for Charity Board Members. Both of these; publications are attached below.

Chapter Manual

This manual was written by the IWLA National Office in 2009 to provide the basic administrative and program information that are important to Chapters. The manual covers governance, financial management, legal issues, and fundraising strategies. It also includes ideas on membership recruitment, conservation projects and outdoor activities, and public relations to help Chapters with their administrative functions. This manual was given free to each Chapter President in written and digital form. Digital copies can be obtained from the National Office.

By-laws

All chapters and state divisions are a part of the national IWLA organization. As a part of a larger organization it needs to be remembered that all chapters and state division are required to follow the National By-laws. Every chapter and state divisions own by-laws can not be in conflict with the national by-laws. This is stated in the National by-laws under Chapters section 5.3. and section 5.2.3.

National By-laws

The national By-laws can be found on line at the national website or by calling the national office.

Ohio Division By-laws

The national By-laws state that every chapter operating within the jurisdiction of a state division shall be affiliated with the state division and will follow the state division By-laws. This is stated in the National by-laws under Chapters section 5.5. A copy of the Ohio Division By-laws is attached below.

Charity Registration Rules/Law

All IWLA Chapters in Ohio that have a non-profit tax status are impacted by this and must comply. Attached below is the letter that the Western Reserve Chapter received and the poster that came with the letter. The poster is copied in four (4) parts. Just match the page numbers to view it as a poster. For more information, click here.

Conflict of Interest Policy

The federal Internal Revenue Service (IRS) asks many questions on the 990 Tax Form for Non-profits. One of them relates to the non-profit having a Conflict of Interest Policy. In order to address this many organizations have the principle officers and those handling money complete and sign a Conflict of Interest form. Attached is a copy of the Conflict of Interest Questionnaire form that the IWLA National Directors complete and sign each year. Chapters should consider using this form also and keeping it filed with their tax forms and records for each year.

• Reference: IRS Non-Profit Tax Form 990

  • Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)

    • "Does the organization have a written conflict of interest policy?"

    • "Are officers, directors or trustees, and key employees required to disclose annually interests that could give rise to conflicts?"

    • "Does the organization regularly and consistently monitor and enforce compliance with the policy? If “Yes,” describe in Schedule O how this is done."

Insurance

This is covered under the national By-laws in Chapters section 5.8. The national By-laws require that every chapter’s insurance list both their state division and the national Izaak Walton League of America as additional insureds.

It is recommended by the Ohio State Division, IWLA that each year the chapters in Ohio make a list of all it's planned activities for the year, including its meetings, and that they ask their insurance company in writing (e-mail works) if each and every one of those activities is covered by its current insurance policy. If an activity is not covered or does not have adequate coverage it is further recommended that the chapter either increases their insurance coverage or that they obtain event insurance.

Minutes

"Ensure board minutes are kept to indicate board approval of expenditures and investments and to show that informed discussions were held prior to approval of such transactions." This is a statement found in the booklet titled Guide for Charity Board Members by Ohio Attorney General (Page 7). A copy of the publication is attached below.

Non-Profit Tax Exemptions

Individual Non-profit Group Exemption

Some National Izaak Walton League of America (IWLA) chapters have their own individual organization federal non-profit tax exemption. Those chapters need to follow the federal non-profit tax exemption laws and regulations just like all of the chapters, state divisions and the national office that covered under the IWLA Group Non-profit Tax Exemption need to do. They, however, are on their own with meeting these requirements and documenting and maintaining the documentation to prove to IRS in an audit that they are following the laws and rules.

National Non-profit Group Exemption

Many chapters and state divisions are covered under the National Izaak Walton League of America (IWLA) Group Non-profit Tax Exemption. All of those chapters and state divisions are bound together by that exemption. If one of the covered chapters or state divisions has an independent audit by IRS it can loose that exemption or be required to obtain its own independent non-profit exemption. If the national office looses its 501-c-3 non-profit status that would logically have negative impact on all of the chapters and divisions that are part of the national office group.

Officer Report Form

This form is used to document who in the Chapter has the responsibilities for various positions and activities. The form is needed by the national office in a timely manner for two reasons. They need to know who to contact at the appropriate time for membership Renewals, who to notify about important notices or for critical information related to administrative activities that are required of both the national organization and the local chapters. The information provided in this form is used to update the National Directory of all chapter, division and national officers and national directors and Executive Board members. Anyone who is listed in the National directory can access and download an up to date copy of it from the national website.