About the Association

Tax Exempt Status and Financial Transparency

The Association for the Sociology of Religion, Inc., is a nonprofit, IRC 501(c)6 organization, which places it in the same class as other trade boards or business leagues whose members share a common professional interest and whose mission is to improve their profession. As a 501(c)6 organization, ASR’s income from its mission-promoting activities is exempt from federal taxation.  However, it must annually file Form 990, “Return of Organization Exempt from Income Tax,” to report its financial activity to the Internal Revenue Service.  To maintain its tax exempt status under Internal Revenue Code Section 501(c)6, ASR reinvests all of its earnings into the organization.  None of ASR’s earnings may benefit any individual member.  This is partly why our Fichter Grants provide resources needed to conduct research, but do not provide salaries to principal investigators.

IRS Tax Form 990 for 2013

IRS Tax Form 990 (Schedule I) for 2013

IRS Tax Form 990 (Schedule O) for 2013

Federal Government Letter of Determination of NonProfit Status

 

Tax Treatment

Any university, publishing company, or other organization that wishes to make a donation to ASR or to support ASR by sponsoring activities or paying the membership or registration fees of its employees may not deduct such donations as a charitable contribution.  However, they can write off these donations as business-related expenses if the donating university, company, or organization operates in the same industry or seeks to advance the same mission.  The same applies to individuals who wish to make a donation to ASR.  Those wishing to write off their financial contributions to ASR as a business-related expense should reference the following W-9 Form.

W9 with ASR Information Inserted

 

Status of Incorporation

ASR was originally incorporated in the State of Connecticut on November 27, 1984.  To maintain its incorporation in the State of Connecticut, ASR annually files a report to the Secretary of the State of Connecticut – Commercial Recording Division

Original Certificate of Incorporation

Report of Incorporation, 2014