Heritage Defense

“The organization does not have committees with authority to act on behalf of the governing body.”

“Upon completion of the organization's form 990, the return is presented to the governing body. The governing body reviews the tax return and is free to ask any questions or engage in discussion regarding any topic covered in the return. Once the governing body has reviewed and approved the form 990, the return is filed with the internal revenue service.”

“Consistent with its written conflict of interest policy, the organization conducts periodic reviews to ensure the organization operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status. Among other things, the periodic reviews include the following subjects: (a) whether compensation arrangements and benefits are reasonable, based on competent survey information, and the result of arm's length bargaining; and (b) whether partnerships, joint ventures, and arrangements with management conform to the organization's written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes and do not result in inurement, impermissible private benefit, or in an excess benefit transaction.”

“The disinterested members of the board determine such compensation based on contemporaneous compensation surveys compiled by independent firms. In keeping with its written compensation policy, when determining the compensation arrangement of (1) any officer or (2) any employee or independent contractor who/which will receive more than $50,000.00 in annual compensation, the president of the organization must: (a) approve compensation arrangements in advance of paying such compensation; (b) document in writing the date and terms of approved compensation arrangements; (c) base compensation arrangements on information about compensation paid by similarly situated taxable or tax-exempt organizations for similar services, current compensation surveys compiled by independent firms, or actual written offers from similarly situated organizations; (d) record in writing the information on which the president relies to make his compensation decisions and the source of that information; and (e) record in writing the decision of the person makes such compensation decisions.”

“The organization's financial information and governing documents are made available upon request.”

“Heritage defense solicits contributions from members in all fifty states and reports in accordance with the respective laws and regulations of each state. Further information is available upon request.”

“Heritage defense 2082 us 183, ste 170-224 leander, tx 78641 employer identification number: 27-1286880 heritage defense is making the de minimis safe harbor election under reg. Sec. 1.263(a)-1(f).”