WHEREAS:  The Articles of Association of the Vermont Archaeological Society state “No substantial part of the activities of the corporation shall be carried on of propaganda, or otherwise attempting to influence legislation, and the corporation shall not participate or intervene in (including the publishing or distribution of statements) any political campaign on behalf of any candidate for public office.  Notwithstanding any other provision of these articles, the corporation shall not carry on any other activities not permitted to be carried on (a) by a corporation exempt from Federal income tax under section 501(c)(3) of the Internal Revenue Code of 1954 (or the corresponding provisions of any future United States Internal Revenue Law) or (b) by a corporation, contributions to which are deductible under section 170(c)(2) of the Internal Revenue Code of 1954 (or the corresponding provision of any future United States Internal Revenue Law).  And,

WHEREAS:  The Internal Revenue Service (hereinafter referred to as the IRS) regulations state an organization is not operated exclusively for exempt purposes if it is an “action” organization and said regulations describe the term “action” organization as either an organization that attempts to influence legislation or an organization that intervenes in (including the publishing or distributing of statements) any political campaign.  And,

WHEREAS:  The IRS regulations refer to activities that intervene in political campaigns as “political” activities and activities that are of the nature of attempts to influence legislation as “legislative” activities.  And,

WHEREAS:  The IRS regulations absolutely PROHIBIT a 501(c)(3) organization from “political” activities.  And,

WHEREAS:  The IRS regulations state an organization will be regarded as attempting to influence legislation if it (a) contacts or urges the public to contact members of a legislative body for the purpose of proposing, supporting, or opposing legislation, or (b) advocates the adoption or rejection of legislation, including requesting executive bodies to support or oppose legislation.  And,

WHEREAS:  The IRS regulations state a 501(c)(3) organization that attempts to influence legislation and that those activities are less than a “substantial” part of the organization’s activities will not deprive it of exemption.  And, 

WHEREAS:  A determination whether a specific activity of an exempt organization constitutes a “substantial” portion of its TOTAL activities (not just financial expenditures) is a factual one, there is no simple rule as to what amount of activities is substantial, nor is it known what sort of activities are to be measured by the weight of precedence.  And,

WHEREAS:  Most court cases either have tended to avoid any attempt at percentage measurement of activities or, at least, have stated that a percentage test is not conclusive, yet in two cases the courts have found (1) attempts in influence legislation that constituted five percent of one organizations total activities were not “substantial” and (2) an organization’s lobbying activities that amounted to from 16.6 percent to 20.5 percent of its expenditures (the figures varied with the years involved and the method of calculation) was “substantial” even though the court also determined that a percentage test is not the only measure of substantiality, it held that in this case the results of such a test were a strong indication that the organization’s purposes were no longer consistent with charity.  And,

WHEREAS:  The term “legislative” activities does not include (a) making available the results of nonpartisan analysis, study, or research; (b) providing technical advice or assistance (where the advice would otherwise constitute the influencing of legislation) to a governmental body or to a committee or other subdivision thereof in response to a written request by that body or subdivision; or (c) communicating with a government official or employee, other than a communication with a member or employee of a legislative body (when the communication would otherwise constitute the influencing of legislation)or a communication with the principal purpose of influencing legislation.  And, 

WHEREAS:  The Board of Directors of the Vermont Archaeological Society, an IRS 501(c)(3) tax exempt organization, does not condone any activity nor shall it engage in or approve, promote or otherwise permit any activity that may or may tend to place in question the 501(c)(3) tax exemption of the Society.  We,

THEREFORE RESOLVE (POLITICAL ACTIVITIES PROHIBITED):  That neither the Vermont Archaeological Society (hereinafter referred to as the VAS) nor any of its members or agents shall in behalf of the VAS engage or otherwise participate in “Political” Activities as is heretofore defined herein or as the term may be redefined by the IRS in the future,  And, we

THEREFORE RESOLVE (LEGISLATIVE ACTIVITIES LIMITED):  That neither the VAS nor any of its members, committees or agents shall engage in or otherwise participate in “Legislative” Activities as is heretofore defined or as the term maybe redefined by the IRS or a Federal Court of competent jurisdiction that may or may not tend to individually or collectively equate to more than ten (10) percent of that person’s, the committee’s, the task force’s or the VAS’s annual activities, as may be judged from its financial expenditures, publications or other involvements including time spent.

Adopted by the Board of Directors: May 20, 1998