Horrace,


I do not think the AMA should ever support, oppose or even endorse a candidates for public office in elections (even to the limited extent the law allows for us as a membership 501(c)(3)); it should lobby at the agency level FAA, FCC, NPS, ACE, EPA and other appropriate federal and state agencies as required. I do not think, unless we already have a very sympatitic and powerful congressman we will never get any special laws passed, while that would be nice for us and our country There are even countries that would pay you and me to build fly and instruct in our sport/hobby. Our legeslative agenda is not that intense as our regulatory agenda this is different from the NRA. It is quite a bit different lobbying and testifying before a legislative body and an administrative body.

Not all not for profits entities are 501(c)(3) organizations, there are 501(c)(4)'s and others. What is political and what type of lobbying and political involvement the various types of not for profits can or can not do is described by publications, regulations and written opines of the FEC and IRS (hopefully they do not contradict) and is not always simple. In the past their staff, once you get the right person, have always been helpful to me when I need answers on these types of questions. Also what was 5 years ago maybe not the way it is today as far as the definitions of the relevant terms and what is permit able; such as changes in who may lobby that accured a half a dozen years or so ago. There are significant exclusions of various activity that are sometimes not apparent in a casual read of the regulations and guide books; but a good practicing attorney in the field would be able to sort them out, or once again a talk to the right person in the right agency.

A comparison of the advantageous of the various forms of entities and examples of them is of value. If my memory serves all of NRA was a not for profit of one type or another, at least I was told this in an interviews with their officers and documentations they provided a few years ago, but they may have changed in the intervening time; I remember writing a sentence or two on a report about it. Not all if not most NFP donations are deductable. Other organizations to look at would such as the Serra Club (nice magazine) and effective organization. There are a lot of 501(c)(3)'s and other NFAs that the AMA can be compared to one does not need to be a member of them and it would be preferable not to be a member of them to eliminate personal bias. What worked well at one time may not be what is needed now with the current set of laws and circumstances the AMA needs to adress and adhear to. I was told early on that ever tax law especially ones labeled "simplification" were really just full employment for accountants acts and attorney proliferation acts.

Kidepoxy,
I wonder if the amount the Post Office uses is some sort of valuation expense related not an actual net cost. When government accountants talk about cost, expense and value they have a very different meanings in various context (got to love it, well if you were a goverment accountant). The answer I believe is on the application the AMA gave to the Post Office and the proper reading of it. The completed application should be available from the Post Office under the Freedom of Information act, but a blank form may also have the answer. I am sure it is some formulic value such as the total cost of the publication/total circulation without consideration of Advertising income. There should be a simple reason for this apperent descrepency, once know it will not be a desrepency I guess.

I would not recommend messing around with the Post Office, I feel, which some would may find surprisingly, the Postal Investigators are on the top tier of the various Federal Law enforcement personal I have the pleasure to deal with over the years and the penalties for non-compliance pretty tuff Also as the AMA is a 501(c)(3) organization it is independently audited; typically a review of a large expense such as the mailing cost of a publication would at least be on the auditors working papers (they are required tor report any discrepancies with Federal Laws they find). This would of been done each time it was audited. For the above reasons I doubt if that it was done incorrectly. What it means if the value that the AMA put on it is important in setting the rate is something the Post Office knows not I unfortantetly.

A good accounting of our organization is a good thing., which is one reason in favour of it being one sole entity. The AMA will face may different challenges especially with the "Park Flyers" and its new "Park Pilots association" which will eventully change the face of our organization.