Sunday, August 04, 2019


For the first two decades of existence for Beyond AIDS, two separate corporations were maintained: the main Beyond AIDS organization for political work and to maintain the organization, and the Beyond AIDS Foundation for education, research, and other charitable purposes (including our internship/fellowship program and educational Website content). The Foundation was registered with IRS as a 501(c)(3) tax-deductible, charitable corporation, while Beyond AIDS was registered as a tax-exempt but not tax-deductible 501(c)(4) corporation. For all lobbying work, Beyond AIDS funds were utilized.

At the Annual Meeting of Beyond AIDS in December 2018, the membership present voted to merge the two corporations, with the Foundation becoming the surviving corporation. To accomplish this, a number of documents including Articles of Incorporation of the Foundation are being revised during 2019. The plan is for the merger to become effective at the beginning of 2020.

A major reason that two corporations were formed in the first place was that originally, we anticipated that a substantial portion of of the income of Beyond AIDS would be needed for political work, which would not be legitimately deductible. That has not proven to be the case. Any work to promote legislation is expected to consume a non-substantial proportion of the income of the Foundation, which should not threaten the tax status of that surviving corporation. The merger will simplify paperwork, corporate expenses, banking, and bill paying.

Since the Trump-era tax legislation took effect in 2018, having a 501(c)(3) tax-deductible corporation has not been as important as in the past, because charitable contributions by individuals only become deductible when they exceed $24,000 in a year. However, maintaining such a corporation has other benefits, such as making us eligible to receive grants.

Under the new arrangement, the Beyond AIDS Foundation will have no members, and all authority will be in the hands of the Board of Directors. However, contributors will be known as "supporters," and will be eligible to serve on committees and to attend open Board meetings.

Anyone with questions is welcome to write to

No comments: