| Ronald Boehme at a forum in Bremerton explained a letter that he filed with the Public Disclosure Commission, dated August 9, 2006. In that letter he identifies Renewal Communications as “a small 501-C3 that has been used for 14 years as a depository for my honorariums, book royalties, sales of books and miscellaneous donations to me and was set up for the sole purpose of financially supporting my public ministry and family.” The IRS regulations for a 501(c)(3) do not appear to allow that or allow the deposit of said funds into a tax-exempt for family support.
IRS instructions provide: “The organization must not be organized or operated for the benefit of private interests, such as the creator or the creator’s family, shareholders of the organization, other designated individuals, or persons controlled directly or indirectly by such private interests. No part of a section 501(c)(3) organization’s net earnings may inure to the benefit of any private shareholder or individual. A private shareholder or individual is a person having a personal and private interest in the activities of the organization.”
A recent IRS bulletin sent to tax-exempt organizations cites the 1983 Tax Court decision in the case of Meidaner V. Commissioner, 81T.C.No.21, where the Tax Court seems to ban the very conduct engaged in by Mr. Boehme.
Based on his letter, Mr. Boehme seems to be “a person having a personal and private interest” in Renewal Communications. Perhaps the IRS will tell us whether the activities of Mr. Boehme and Renewal Communications were proper.
Cindy Robison
Gig Harbor |
