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About the Group Exemption Program

Group Exemption Program

The following guidelines have been established for members who are interested in coverage by our federal group tax exemption ruling. Groups that are recognized by the Internal Revenue Service (IRS) as exempt under section 501(c)(3) of the Internal Revenue Code enjoy the following benefits, among others:

  1. No federal tax on income earned by or contributed to the group in furtherance of its exempt purposes (although taxes may be due on Unrelated Business Income);
  2. In some states, exemption from state income and sales taxes is automatically granted to groups that have been recognized as exempt by the IRS (however, in most states this requires organizations to apply for this exemption);
  3. Eligibility to receive donations that are tax deductible by their donors as charitable contributions;
  4. Special reduced postal rates for bulk mailings (requires an application to the US Postal Service);
  5. Eligibility for grants by public agencies and private charitable foundations;
  6. In some facilities, eligibility to rent space at below market rates; and
  7. Eligibility for services of arts councils and other service organizations.

A group affiliate seeking recognition of exemption may apply to the IRS for its own ruling independently of FAI by filing IRS form 1023. The organizational requirements are essentially the same, but joining the FAI group exemption is easier, quicker, and cheaper. It is, however, a serious undertaking. In this process you will warrant that your organization qualifies as a charitable organization and you undertake to complete annual reporting requirements to maintain this status.

Being part of FAI's Group Exemption Program does not exempt your organization from the requirements of any applicable agencies, including the IRS, INS, Department of Labor, or other federal or state entities with jurisdiction over non-profit organizations and operations.

You will have requirements to your state offices and the federal government (such as income tax filings) because you are considered to be your own freestanding organization for all of these purposes.

If you are interested in learning more about the Group Exemption Program, required paperwork, fees and eligibility, please contact FAI headquarters at 816-221-FOLK (3655) or email membership@folk.org.


 

Participating Group Exemption Members

Updated: Oct 2019

Acoustic Celebration - Ridgefield, Connecticut
Alamosa Live Music Association - Alamosa, Colorado
American River Folk Society - Georgetown, California
Art as Mentorship - Kansas City, Missouri
Art Works for Us - Miami, Florida
Ballad of America, Inc. - Hollywood, Florida
Big Stone Celtic - Big Stone Gap, Virginia
Branford Folk Music Society - Branford, Connecticut
Broward Folk Club, Inc. - Tamarac, Florida
Camp Springs Music Foundation - Rougemont, North Carolina
Celtic Society Of The Monterey Bay - Soquel, California
Clarita Filgueiras - Flamenco Puro, Inc. - Coral Gables, Florida
Crestone Performances Inc. - Crestone, Colorado
Delaware Friends of Folk, Inc - Dover, Delaware
FAR-West - Las Vegas, Nevada
First Acoustics - Brooklyn, New York
Flint Folk Music Society - Flint, Michigan
Friends of the Moab Folk Music Festival - Moab, Utah
Gopherwood Concerts - Cadillac, Michigan
Green Willow Folk Club - Rockland, Delaware
Guitart International Concerts, Inc. - Atlanta, Georgia
Harmonikids - Los Angeles, California
Imagine Studios - Amesbury, Massachusetts
In Concert Tucson - Tucson, Arizona
Joyful Noise Gospel Singers, Inc - Sebastopol, California
Lansdowne Folk Club - Lansdowne, Pennsylvania
Magical Strings - Olalla, Washington
Movements 4 Movements - Missoula, Montana
NERFA - Philadelphia, Pennsylvania
New Haven Folk Inc. - Westville, Connecticut
North Florida Folk Network, Inc. - Jacksonville, Florida
Odaiko Sonora / Rhythm Industry - Tucson, Arizona
Old Settler's Music Festival, Inc. - Austin, Texas
Organic Arts Ltd. - Milwaukee, Wisconsin
Plank Road Folk Music Society - Downers Grove, Illinois
Project Route 66.com Inc. - Hurricane Mills, Tennessee
Redding Roots Revival - Redding, California
Ripton Community Coffee House - Ripton, Vermont
Rock House Center for the Arts - Reeds Spring, Missouri
SERFA - Carrboro, North Carolina
Small Stages, Inc. - Birmingham, Alabama
South Fork Arts and Recreation, Co. - Coloma, California
South Fork Music Association - South Fork, Colorado
SummerSongs, Inc. - Newport Richie, Florida
Sundilla Concert Series - Auburn, Alabama
SWRFA - Kerrville, Texas
Tabaruq Arts - Nevada City, California
The Hearing Room - Lowell, Massachusetts
Tribes Hill/Kindred Folk, Inc. - Valhalla, New York
Tucson Kitchen Musicians Association - Tucson, Arizona
Upper East Tennessee Celtic Society - Johnson, Tennessee
Uptown Concerts Inc. - Randallstown, Maryland
Xtreme Folk Scene - Clifton, New Jersey

Folk Alliance International, 601 Avenida Cesar E Chavez Suite #100, Kansas City MO 64108 • 816-221-FOLK (3655) • fai@folk.org

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