Organization Amendment and Tax Exempt Status

Dear SSSA Members,

As we know, organizations change over time with adjustments made in their structures.  Our own Southwestern Social Science Association is undergoing such a change.  In this introductory letter, I want to let you know proposed changes that are afoot in SSSA and to direct you below to links which contains several documents that provide the details of the transition that SSSA is experiencing.

By way of background, SSSA has for long had 501 (c)(3) status as an unincorporated association.  As our organization has prospered and grown, the filing of Form 990 became a requirement several years ago.  Because of this change along with advantages associated with corporate status, the decision was made in 2008 that SSSA become incorporated.  However, at that time our organizations then-legal counsel failed to complete the process by applying for IRS tax-exempt status for the “new” corporation and the SSSA officers were not informed about this situation.  The reality is that SSSA exists in IRS records as a 501 (c)(3) unincorporated organization that no longer exists and as an exempt corporation in the state of Texas that does not have IRS 501 (c)(3) status.  This situation came to our attention in the past year.

To deal with this issue, then-President Tahany Naggar appointed a committee of current and past SSSA leaders.  After considerable amounts of discussion and consultation with our attorney, it became apparent that the best option is to re-incorporate as a “new” non-profit corporation with IRS 501 (c)(3) status.  The final report of the Tax Exempt Committee of the Southwestern Social Science Association (attached) provides details on the background, actions taken, and the next steps in the re-incorporation of SSSA.  The final report of the Tax Exempt Committee of the SSSA has been unanimously approved by both the SSSA Executive Committee and the SSSA Council.

We are making available in the links below the final report of the Tax Exempt Committee of the SSSA along with three other documents: Certification of Incorporation of SSSA by State of Oklahoma, the Certification of Incorporation along with the SSSA constitution, and the IRS document providing us 501 (c) (3) status.  In addition, you will also find a document that outlines the steps that will be taken at the business meeting to complete the transition.  I encourage you to review these documents.

The re-incorporation of SSSA will be discussed and voted on at the SSSA General Business meeting to be held on April 10 (Friday) at 1:00-2:15 pm in the General Ballroom.  I encourage you to attend the business meeting.  Please let me know if you have any questions or need more information.

Rogelio Saenz
SSSA President

Steps in Termination of SSSA-TX and Replacement of SSSA-OK:STEPS IN SSSA-TX_SSSA-OK CHANGE_01-02-15 (2)
Final Report, SSSA Tax Exempt Committee, to the SSSA Executive Committee
Certificate of incorporation:  cert incorp sssaok
Documents creating ‘new’ SSSA:  creation docs sssaok
IRS Documents for ‘new’ SSSA:  sssa irs 501 (c) (3)