button-up

Legal, Tax, Financial and Policy Documents

Index of Legal, Tax, Financial and Policy Documents on Website

A. pdfCertificate of Incorporation

  1. Long-form Certificate of Good Standing listing all of the documents of French Heritage Society, Inc. (a New York Not-For-Profit corporation, the “Corporation”) on file with the State of New York, Department of State, as the Certificate of Incorporation filed on October 23, 1981 and the Certificate of [Amendment] Change of Name filed on January 2, 2002. [1 page]
  2. Receipt for filing fee. [1 page]
  3. Certificate issued by the State of New York, Department of State, certifying that the annexed copy conforms to the original documents then on file with the Secretary of State. [1 page]
  4. Copy of the Certificate of Amendment of the Certificate of Incorporation of the Corporation changing the name of the Corporation from Friends of V.M.F., Inc. to French Heritage Society, Inc., and including: a notary certificate; and a copy of the back cover with filing stamps. [4 pages]
  5. Certificate issued by the State of New York, Department of State, certifying that the annexed copy conforms to the original documents then on file with the Secretary of State. [1 page]
  6. Memorandum issued by the New York State Department of Education waiving the need for the Corporation to obtain the consent of the Commissioner of Education under Section 216 of the State of New York Education Law to the filing of its certificate of incorporation and stating its ‘no objection’ to the Corporation’s filing of its Certificate of Incorporation, including a listing of the understandings and conditions to the granting of the waiver. [2 pages]
  7. A copy of the original Certificate of Incorporation of the Corporation, and including: a notary certificate; a certificate signed (a) by a Justice of the Supreme Court of the State of New York, First Judicial District, approving and consenting to the filing of the Corporation’s Certificate of Incorporation and (b) on behalf of the Attorney General of the State of New York; a certificate on behalf of the Corporation certifying that no previous application had been made to any Justice of the Supreme Court for an order approving and consenting to the filing of the Corporation’s Certificate of Incorporation; and back cover with filing stamps. [10 pages]
  8. pdfFrench translation of Certificate of Incorporation, as amended, of the Corporation

B. By-laws

  1. pdfBy-laws of the Corporation, as amended, by action taken by the Board of Directors on November 16, 2012, and as currently in effect. [9 pages]
  2. pdfFrench translation of Current Amended By-Laws of the Corporation (Reglement) as of November 16, 2012 [11 pages]

C. U.S. Tax Status

  1. pdfApplication for Recognition of Exemption on Form 1023 filed on behalf of the Corporation with the Internal Revenue Service, Manhattan District Director, on December 28, 1981. [19 pages]
  2. pdfLetter dated February 23, 1982 from the Internal Revenue Service, District Director, Manhattan District, requesting additional information to supplement the Application for Recognition of Exemption. [2 pages]
  3. pdfLetter dated March 15, 1982 from Dana W. Hiscock of Mudge Rose Guthrie & Alexander, acting on behalf of the Corporation, to the Internal Revenue Service supplying additional information in response to the IRS letter dated February 23, 1982 requesting such information. [3 pages]
  4. pdfOriginal Determination Letter, dated May 26, 1982, issued by the Department of the Treasury, Internal Revenue Service, District Director. Manhattan District, stating that the IRS has determined that the Corporation is “exempt from Federal income tax under section 501(c)(3) of the Internal Revenue Code”. [2 pages]
  5. pdfReplacement Determination Letter, dated June 2, 1982, issued by the Department of the Treasury, Internal Revenue Service, District Director. Manhattan District, stating that the IRS has determined that the Corporation is “exempt from Federal income tax under section 501(c)(3) of the Internal Revenue Code” (issued because the original Determination Letter dated May 26, 1982 contained a typo in the name of the Corporation). [2 pages]
  6. pdfLetter dated December 19, 1986 from the Internal Revenue Service, District Director, Brooklyn District, requesting additional information to establish that the Corporation is a publicly supported organization and not a private foundation. [2 pages]
  7. pdfLetter dated May 14, 1987 from Dana W. Hiscock of Mudge Rose Guthrie Alexander & Ferdon, acting on behalf of the Corporation, to the Internal Revenue Service supplying additional information in response to the IRS letter dated December 18, 1986 requesting such information. [The copy of this letter has been modified, as permitted by the IRS, to exclude the names and addresses of contributors listed in the letter as filed with the IRS.] [8 pages]
  8. pdfDetermination Letter, dated June 9, 1987, issued by the Department of the Treasury, Internal Revenue Service, District Director, Brooklyn District, stating that the Corporation is not a private foundation because the Corporation is an “organization of the type described in section 509(a)(1) and section 170(b)(1)(A)(vi) [of the Internal Revenue Code] [i.e., a public charity].” [2 pages]
  9. pdfLetter dated March 31, 2003 issued by the U.S. Department of Treasury, Internal Revenue Service, acknowledging the change of name of the Corporation and confirming that the two Determination Letters of May 26, 1982 and June 9, 1987 remain in effect and confirming that donors may deduct contributions to the Corporation as provided in Section 170 of the U.S. Internal Revenue Code. [2 pages]

D. Audited Financial Statements

  1. pdfStatements of Financial Position for French Heritage Society, Inc. as of December 31, 2013 and December 31, 2012, and the related statements of activities, functional expenses and cash flows for the years then ended, accompanied by the independent auditors’ report thereon by Marks Paneth, LLP [15 pages]
  2. pdfStatements of Financial Position for French Heritage Society, Inc. as of December 31, 2012 and 2011, and the related statements of activities, functional expenses and cash flows for the years then ended, accompanied by the independent auditors’ report thereon by Marks Paneth & Shron LLP [15 pages]
  3. pdfStatement of Financial Position for French Heritage Society, Inc. as of December 31, 2011, and the related statements of activities, functional expenses and cash flows for the year then ended, accompanied by the independent auditors’ report thereon by Marks Paneth & Shron LLP [14 pages]

E. U.S. Tax Returns

  1. pdfCorporation’s U.S. tax return on Form 990 for 2013. [The copy of this Form has been modified, as permitted by the IRS, to exclude the names and addresses of contributors listed in Schedule B to the Form as filed with the IRS.] [47 pages]
  2. pdfCorporation's U.S. tax return on Form 990 for 2012. [The copy of this Form has been modified, as permitted by the IRS, to exclude the names and addresses of contributors listed in Schedule B to the Form as filed with the IRS.] [ 42 pages]
  3. pdfCorporation's U.S. tax return on Form 990 for 2011. [The copy of this Form has been modified, as permitted by the IRS, to exclude the names and addresses of contributors listed in Schedule B to the Form as filed with the IRS.] [ 38 pages]

F. Policies

  1. pdfConflicts of Interest Policy [3 pages]
  2. pdfWhistleblower Policy [2 pages]
  3. pdfDocument Retention Policy [3 pages]
  4. pdfPolicy on the Process for Determining Executive Compensation [2 pages]
  5. pdfJoint Venture Policy [2 pages]
  6. pdfSupplement to Joint Venture Policy [1 page]
  7. pdfWebsite Privacy Policy [2 pages]
  8. pdfCharter of the Audit Committee of the Board of Directors [5 pages]
  9. pdfGift Acceptance Policy [7 pages]

G. Declaration in France

  1. pdfDéclaration Préalable filed with the Préfecture de Police de Paris.
  2. pdfLettre du Préfecture de Police, le 27 Septembre, 2012, acknowledging the filing of the Declaration