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Black Environmental Leaders Association is a non-profit tax-exempt membership organization, incorporated in 2020. 

BEL exists for a charitable purpose, to “Stand as stewards of the natural and built environment through collaboration and partnership, to raise awareness and advocate for environmental and economic justice,” as stated in our by-laws. 

Does being “non-profit” mean the organization is not allowed to make any money?

A non-profit organization is allowed to make money, and to have a surplus each year.

Do we have to spend all our income before the end of the year?

We don’t have to spend it all by the end of the year, quite the contrary. We would like to retain some of our earnings each year to build a strong organization. The stronger we are, the more we can do.

How are we different from for-profit companies?

One difference between us and a for-profit company is that we don’t have shareholders to distribute earnings to. If we do have a surplus, it goes back into the organization.

What exactly does tax-exempt mean?

There are different categories of tax-exempt organizations. Black Environmental Leaders Association is classified by the Internal Revenue Service as a 501(C)(3) Environmental Professional Society & Association.

Does this mean we don’t pay any taxes of any kind?

We do not pay income tax on our earnings. However, we do pay Social Security (FICA), unemployment, and sales taxes.

Are we exempt from filing tax returns?

We also file tax returns, even though we do not pay income tax. We are required to report our activity to the Internal Revenue Service (Return of Organization Exempt from Income Tax, Form 990, identification number 85-2819234). These filings show that we still qualify as tax exempt, and report on an ongoing basis what we have been doing, where our funding is coming from, and what we have spent it on.

Why are donations to Black Environmental Leaders Association tax-deductible?

Black Environmental Leaders Association is a non-profit tax-exempt membership organization, incorporated in 2020 as designated under the Internal Revenue code (IRC) Section 501 (c) (3). Donors can deduct contributions they make to BEL under IRC Section 170. BEL is also qualified to receive tax deductible bequests, devises, transfer or gifts under Section 2055, 2106, or 2522.

As an organizations exempt under IRC Section 501 (c) (3), BEL is classified as a public charity.

Do we have to file any annual documents with the State of Ohio?

BEL must file annually not only with the Internal Revenue Service, but also with the Public Charities Section of the Ohio Attorney General’s Office (Annual Report – Charitable Organization, CS-2).

What does it mean for BEL to be considered as a membership organization?

As a membership organization, this means that people and organizations can join Black Environmental Leaders Association by paying membership dues. The money we collect is our members’ money, and we are trustees of it, held with the charge of responsibly using it for the best interests of the causes we are working for.

What is BEL’s commitment to full financial disclosure?

Black Environmental Leaders Association is committed to the belief that members and the public deserve to know how this organization’s money is raised and spent.

We will not disclose, however, the names of our members, directly or indirectly. We provide aggregate information on dues and other small contributions, but not those of individual members. Only large individual contributions are identified.