Georgia Conservation Voters

“Before filing Form 990, the organization's Executive Director and finance team submit the draft to their legal counsel and the Board of Directors Finance Committee for review. The staff works with the accountants to address concerns raised by either party before the Form 990s are approved and filed.”

“GCVEF ensures conflicts of interest statements are collected as new board members are onboarded. The organization also check in with board members for potential updates at least once a year at the first annual board meeting.”

“The organization provides all documents required by law to be made available in response to a request from the public”

“The organization provides all documents required by law to be made available in response to a request from the public.”

“Georgia Conservation Voters Education Fund (GCVEF) and Georgia Conservation Voters (GCV) are separate legal entities with distinct governing boards and tax-exempt statuses under sections 501(c)(3) and 501(c)(4) of the Internal Revenue Code, respectively.While the organizations coordinate certain activities and share limited resources under a written cost-sharing agreement, they are not related organizations as defined in the Form 990 instructions. Neither entity controls the other, and there is no parent-subsidiary or majority-overlap relationship as defined by the IRS for purposes of Form 990 Schedule R.”

“GCVEF and Georgia Conservation Voters (GCV) maintain a written cost-sharing agreement governing the allocation of expenses for personnel, occupancy, and shared operational services. Under this agreement, each organization reimburses the other for its proportionate share of costs based on documented time allocations and usage metrics.GCVEFs reimbursements to GCV reflect only the charitable, educational, and non-lobbying portions of those shared expenses. No 501(c)(3) funds were used to support lobbying, political campaign, or other non-exempt activities of GCV. The arrangement ensures each entity bears its own costs in accordance with IRS rules for affiliated but separately incorporated organizations.”

“Georgia Conservation Voters Education Fund (GCVEF) has no direct employees and therefore reports 0 for the number of employees for federal tax-withholding purposes.All staff performing services for GCVEF are employees of Georgia Conservation Voters (GCV), a separate 501(c)(4) organization that serves as the paymaster under a written cost-sharing agreement. GCV issues all payroll, withholds and remits employment taxes, and is reimbursed by GCVEF for its allocable share of compensation and benefits based on contemporaneous time records and activity allocations.GCVEFs payments to GCV represent only reimbursement of its share of those common personnel costs and do not include any amount for lobbying or political activity.”