attachments to form 1023 for irs 501c3 exemption ...attachments to form 1023 for irs 501c3 exemption...

Attachments to Form 1023 for IRS 501c3 Exemption Application Getting Out, Corp. EIN: 81-1634748

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In this bright future, you cannot forget your past.

-Bob Marley

Map out your future - but do it in pencil. The road ahead is as long as you make it.

Make it worth the trip.

-Jon Bon Jovi

My music had roots which I’d dug up from my own childhood, musical roots buried in the darkest soil.

-Ray Charles


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Overview

Gettin Out, Corp. was born in the heart of Dr. Rob Roe, Jr. as a response to the effects of poverty and suffering observed in disadvantaged youth in the United States.

Rob is acutely aware of how demoralized and traumatized some teens are and how little hope and few plans they have for a bright future. Struggles, lack, homeless shelters, foster care, parents in jail, and abuse have beaten down many talented and otherwise wonderful children, teens, and young people, causing them to stop dreaming and believing in a bright future full of promise and success.

Many young people have musical talents that could lead to future occupations whether as musicians or singers, but they don’t have ways to channel those talents productively and they lack mentors to show them the path to success.

That is where Gettin Out, Corp. comes in. We want to empower young people around the world to be successful, not just in music, but also in life.

We want to build relationships other organizations, not just in the music industry, to help youth find a place to be productive in life, even if that is not music. We plan to mentor teens and young people, help them get into and get through college, help them establish careers, and help them in Gettin Out of the poverty lifestyle, circumstance, and mindset.

We will foster global partnerships through networking with other nonprofits, businesses, music industry professionals, and churches to enrich, support, and enhance the lives of disadvantaged children, teens, and young adults through mentoring, raising awareness, and providing tangible assistance to increase individual abilities to become self-sustaining. We will provide whatever is needed in terms of food, access to medical care, clothing and education to help young people succeed. We aim to help prepare children for a future that does not include hunger, want, or hopelessness. In time, we want to extend our reach beyond helping individuals and include helping families and communities around the world with sustainable development projects, economic development projects, obtaining clean water and affordable energy, improved educational opportunities, job training and internship programs, cultural exchange, disaster relief, and humanitarian aid. We realize we cannot help every struggling, individual and every community. But we can start small, work efficiently, and help as many as our resources allow in as many places as possible.


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The Board of Directors is made up of people who have hearts for the poor and who understand how poverty (both actual and mindset) and lack of education, food, shelter, opportunity, and medical care impact the future of communities, families, and countries. Dr. Robert G. Roe, PhD, President 10765 Carrara Cove, Alpharetta, GA 30022 In response to events that took place in Tampa the summer of 2011, Dr. Rob Roe organized a ‘break the teen pregnancy cycle’ summer camp for inner-city cheerleaders in Central Park (the projects). It was called; “Cinderella Slipper Live Your Dreams Summer Camp.”

Since that time Dr. Roe has personally funded, to the point of exhausting all his savings and investments, an initiative to help inner-city kids chase down their dream of becoming singers through HRW Music Group, LLC. Rob has seen lives changed drastically from his efforts, and realizes it is time to expand to national and international reach by establishing a 501(c)(3) nonprofit to continue this work in the nonprofit sector. He was happy to put his own funds and efforts toward helping as an individual, but he cannot have the impact and reach that a tax-exempt organization can have.

Kathleen Kurre Vice President 25 Willow Glen NE, Atlanta, GA 30342

Kathleen is an accomplished executive, entrepreneur, social entrepreneur, and teacher. From the beginning of her career, she has been passionate about the adoption of new technologies. Initially, working in large organizations (including PNCBank, KPMG, Humana), she contributed to and later led new technology projects where it was critical to build usable technologies that would be successfully adopted by internal

staff and customers.

More recently, as CEO of two venture capital backed healthcare technology services companies, CEO of a social entrepreneurship, technology services nonprofit, and Executive-In-Residence at Georgia Tech, her vision and ability to execute has resulted in developing strategies and viable business models; raising significant amounts of capital; bringing new ideas to market; and creating sustainable revenues, operating margins, and organizations; and teaching others, to do the same.

Throughout her career, Kathleen has worked on the leading edge of change.


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Wells Burke Secretary/Treasurer 2972 Webb Bridge Road, Alpharetta, GA 30009

Wells Burke is an Entrepreneur in Residence at ATDC, Georgia Tech. He is a serial technology entrepreneur with a passion for turning good ideas into great businesses. Wells has founded and grown two successful ATDC graduate startups.

Wells founded LIFT Retail in 2010, a point of sale (POS) connected digital shopper marketing platform. LIFT became the fast growing DooH advertising network in the U.S. and was acquired by Verifone Inc. in 2012.

Prior to LIFT Retail, Wells founded Synthis Corporation. Synthis’ digital marketing and electronic contracting platform powered over $500 million in monthly retail sales transactions before being acquired by a market leader in 2009.

Wells began his technology career at IBM where he helped launch some of earliest interactive eBusiness initiatives for companies including Macys, Borders Books, Hertz Rental Car, Bank of America, Washington Mutual Bank, US Tennis Open, PGA Tour, and the Olympics.

Wells hold a BS in computer Science from Georgia Tech.

Specialties: startup leadership, acquisition integration, strategy, product management, digital shopper marketing, mobile payments, retail loyalty, customer presentations and public speaking, Cloud Computing, Big Data Analytics, software architecture.

PART IV – Narrative Description of Our Activities Getting Out, Corp. is dedicated to serving the tangible, spiritual, and emotional needs of disadvantaged teens and young adults in the United States initially, but with vision to expand to other countries, especially third world countries and areas where natural disasters, wars, drought, poverty, and disease have taken a serious toll on the capacity of young people to dream of and succeed with educational, career, and life plans. Because board members have a charitable Christian worldview and vision, we will establish contacts with local organizations in the United States and in countries where we conduct our tax-exempt mission. Board members will travel to those selected countries, and put boots on the ground in the areas we serve. We are ready to begin fundraising and implementing our work. As the organization is in its beginning stages, we envision the primary objectives of this corporation to be:


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1. Provide tangible assistance and guidance to disadvantaged youth, especially those who have come through the foster care system, have experienced abuse, been orphaned, have parent(s) in jail, or are on the street.

2. Provide disadvantaged youth with opportunities for growth so that they may become independent citizens able to contribute to their communities and support themselves and their families.

3. Provide the means for teens and young adults to attend school or college by providing

what is needed including but not limited to clothing, school fees, and supplies. 4. Provide emergency assistance due to crisis or illness, etc.

5. Provide cultural exchange opportunities and send volunteers individually to work in

the locations that Getting Out, Corp. is operating. 6. In time as the organization grows, we hope to assist communities to implement

sustainable development and economic development projects to improve living conditions for the community residents. Examples might include but are not limited to digging water wells, or providing funding to build school schools. Our initial mission is to work with youth, but our long term mission is to grow in an organization that is benevolent to all ages, ethnic groups, and income levels.

To realize our mission, Gettin Out, Corp. will:

A. Assist disadvantaged youth, teens, young adults who could not otherwise attend school.

B. Provide musically-talented teens and young adults with the opportunity to practice and improve their skills and when possible, to work with recording companies to produce songs and gain publicity to launch music careers.

C. Provide necessary tools and resources to promote education including current technology (computers and software) where appropriate to compete in today’s job market.

D. Outreach to local communities, businesses, and organizations for support and

guidance on Gettin Out, Corp. projects.

E. Distribute basic necessities such as food, water, clothing, housing assistance, and access to medical care to children, teens and young adults in poverty, crisis, or homeless individuals and families.

F. Career education programs and providing access to job training to improve self-

reliance and entrepreneurship.


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G. Collect and distribute donations of money, clothing, school supplies, food, and living

necessities (as well as funds to transport) to assist the teens and young adults we work with and especially those that are homeless street kids in the USA and abroad.

H. Provide cultural exchange opportunities for the young people we serve and for

volunteers who want to work in other countries on our behalf. I. In time, plan (in conjunction with communities) sustainable development and

economic development projects to improve the lives of individuals served. This could include digging water wells, building schools, and other tax-exempt projects.

Part V, 1a – Compensation and Other Financial Arrangements with Your Officers, Directors, Trustees, Employees, and Independent Contractors. Board members are not paid for their services as board members. They plan to go to the countries we will operate in, to perform services on behalf of Gettin Out, Corp. and to administer the affairs of Gettin Out, Corp. as the boots-on-the-ground program directors. That will not occur until funds are available to begin operations and sustain efforts in foreign lands. Board members will be reimbursed for necessary and reasonable expenses while on organization business. Their services will be invaluable to the effective launch of Gettin Out, Corp. IRS tax law allows a public charity 501(c)(3) to make payments to insiders as long as the amounts are reasonable, and the goods and services are actually rendered. When considering the


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implications of 1996 Congress enacted Section 4958 of the Internal Revenue Code which imposed a tax on “excess benefit” transactions, we conclude that the payments proposed to reimburse out of pocket expenses (with receipts provided) while on tax-exempt business are not unreasonably high or excessive. Part V, 3a - For each officer, director, trustee, highest compensated employees and highest compensated independent contractors listed on lines 1a, 1b, or 1c, attach a list showing their name, qualifications, hours worked and duties: No officers, directors, or trustees will be compensated for serving on the board.

1. The duties of the President of the Board are found in the organization’s bylaws, Page 8, Paragraph 6, Section 6.04. The President will work 5 – 8 hours a week while in the United States and 40+ hours while in other countries we operate in.

2. The duties of the Vice President of the Board are found in the organization’s bylaws, Page 8, Paragraph 6, Section 6.05. The Vice President will work 4 - 6 hours a week while in the United States and 40+ hours while in other countries we operate in.

3. The duties of the Secretary of the Board are found in the organization’s bylaws, Page

8, Paragraph 6, Section 6.06. The Secretary will work 3 - 5 hours a week while in the United States and 40+ hours while in other countries we operate in.

4. The duties of the Treasurer of the Board are found in the organization’s bylaws, Page

8, Paragraph 6, Section 6.07. The Treasurer will work 2 - 3 hours a week while in the United States and 40+ hours while in other countries we operate in.

Part V, 5a – Have you adopted a conflict of interest policy consistent with sample conflict of interest policy in Appendix A to the instructions? If yes, provide a copy and explain how the policy has been adopted such as by resolution of your governing body.

Yes. The board of directors of this organization has adopted a Conflict of Interest Policy, which is attached to this Form 1023 Exemption Application. This policy is based on the sample conflict of interest policy contained in Appendix A of the official instructions to IRS Form 1023. Article VI requires each interested party to annually sign a statement that affirms that such person received a copy of the conflict of interest policy, has read and understood it, agrees to follow it, and understands that the organization is charitable and in order to maintain its federal tax exemption, it must engage primarily in activities that accomplish one or more of its tax-exempt purposes. A copy of the Conflict of Interest Statement is attached.


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Part VI, 1b – In carrying out your exempt purpose, do you provide goods, services, or funds to individuals? Describe each program that provides goods, services, or funds to individuals.

We may provide goods and services to individuals. Examples would include: We may provide food, clothing, shelter and other necessities to the kids we work with, and to their families if that is what is needed to help ensure a young person’s successful launch into a productive life.

We also aim to foster global partnerships through networking with other nonprofits, businesses, and churches to enrich, support, and enhance the lives of disadvantaged individuals, children, and communities through mentoring, raising awareness, and providing tangible assistance to to increase individual abilities to become self-sustaining. We will provide needed food, shelter, access to medical care, clothing, access to education and other needs for the needy. In time as our mission unfolds, we aim to relieve suffering and lack while helping prepare children and their parents for a future that does not include hunger, want, and helplessness. We want to help individuals, families, and communities around the world with sustainable development projects, economic development projects, obtaining clean water and affordable energy, improved educational opportunities, job training and internship programs, cultural exchange, and humanitarian aid.

Part VI, 1b – In carrying out your exempt purpose, do you provide goods, services, or funds to organizations? Describe each program that provides goods, services, or funds to organizations.

Yes. Gettin Out, Corp. may partner to provide services jointly with charitable organizations. We may provide goods and services by working with and through other tax-exempt nonprofits and NGOs, or make contributions of funds to those organizations to carry out our tax-exempt mission in their area of the world.

When we cannot achieve our objectives with efficiency, we will work through or in conjunction with other organizations from time to time depending on the country and the mission in that country.

Part VIII, 4a – Attach a description of each fundraising program:

Personal solicitation: We intend to raise funds from individuals, groups, faith-based organizations including churches, and businesses by direct contact. We will invite individuals and groups with a commitment to our purpose and efforts to contribute to our organization. We do not have printed materials or brochures at this time. All donations will be solicited and recorded according to IRS codes.

Vehicle, boat, plane, or similar donations. We will accept donations of nonmonetary items. If someone wants to donate a car, for example, we will certainly accept it.


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Foundation Grants and Government Grants: Gettin Out, Corp. will seek grants that we are eligible for based on our tax-exempt mission.

Our website: We may take donations on our website.

Other: We may do crowd funding and crowd sourcing for specific projects we undertake and partner with other nonprofits and NGOs to accomplish.

Part VIII, 4d – List all states and local jurisdictions in which you will conduct fundraising. For each state or local jurisdiction listed, specify whether you fundraise for your own organization, you fundraise for another organization, or another organization fundraises for you.

Gettin Out, Corp. would be involved in fundraising for our own organization throughout Georgia, but because potential donors live across the United States, funds could potentially come from any state. Funds raised would be used for tax-exempt purposes in the United States, and other countries and continents as the organization grows and expands over time.

Part VIII, 6a - Do you or will you engage in economic development? If “Yes,” describe your program. We plan in time to impact communities in the future by engaging in economic development, job training and creation at the individual, family, and community levels. We have no active plans in work at this time but will in the future. 6b - Describe in full who benefits from your economic development activities and how the activities promote exempt purposes. We foresee engaging in economic development programs in locations in poor communities around the world, starting in the USA by creating job training and entrepreneur programs to assist teens and young adults in poverty, and for those with musical talent, to create opportunities for them to enter the entertainment industry as a profession either in front of or behind the microphone.

Part VIII, 12b – Name the foreign countries and regions within the countries in which you operate:

At this time, we will begin operations in the central states of the United States, specifically, because we have made contacts there with other organizations, because the need is great, and because many board members live in those areas. We will expand to Europe and Asian countries next. We want to specifically create economic development programs in counties below the


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World Bank poverty level of $1.25 (U.S.) per day. Over the years, we plan to expand to other regions as funds become available, and partnerships can be established with NGOs in the areas we expand to operate in.

Revenue Ruling 71-460, 1971-2 C.B. 231 states that a domestic corporation that conducts a part or all of its charitable activities in a foreign country is not precluded from exemption under section 501(c)(3) of the Code.

Part VIII, 12c - Describe your operation in each country and region in which you operate:

We will support the tangible needs of young people living in poverty, danger, as orphans, or with handicaps. We will provide food, clothing, shelter, access to medical care and education and job training, assistive technology to handicapped, and humanitarian aid/disaster relief where needed. We will identify community projects and work with communities providing economic development and sustainable development to improve lives in that community and create career opportunities for young people stuck in the cycle and mentality of poverty.

Part VIII, 12d – Describe how your operation in each country and region further your exempt purpose:

After Gettin Out, Corp. establishes successful ongoing relationships with several local charitable organizations in a country, our plan would be to continue this work and expand to other regions in the same country. Board members would periodically be in-country ensuring that our tax-exempt mission was being conducted within Section 501(c)(3) guidelines in the countries we expand to include.

Part VIII, 13a – Do you or will you make grants, loans or other distributions to organization(s)?

We do not offer grants or loans to other organizations. Other distributions to organizations assisting us in conducting our mission will be documented with copies of receipts, letters, or other relevant documentation. According to our bylaws, all business including any distributions would have to be approved by the board of directors. The method of approval would be documented. Distributions to organizations have not yet occurred since the incorporation.

It is our intent that if we distribute through organizations, that they would be 501(c)(3) if in the United States, and would be 501(c)(3) eligible if they were located in the United States, however Revenue Ruling 68-489, 1968-2 C.B. 210 states that an organization will not jeopardize its exemption under Section 501(c)(3) of the code, even though it distributes funds to nonexempt organizations, provided it retains control and discretion over use of the funds for Section 501(c)(3) purposes.


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In a specific IRS ruling, an organization exempt from Federal income tax under Section 501(c)(3) of the Internal Revenue Code of 1954 distributed part of its funds to organizations not themselves exempt under that provision. The exempt organization ensured use of the funds for Section 501(c)(3) purposes by limiting distributions to specific projects that were in furtherance of its own exempt purposes. It retained control and discretion as to the use of funds and maintained records establishing that the funds were used for Section 501(c)(3) purposes. Held: the distributions did not jeopardize the organization’s exemption under Section 501(c)(3) of the Code.

Part VIII, 13b – Describe how your grants, loans, or other distributions to other organizations further your exempt purposes:

We do not offer or provide loans or grants to other organizations. Any contributions to other organizations will only include funds necessary to carry out our mission as it has been described in the Narrative Description of Activities in Part IV. These contributions would be funds, food, school supplies, and other basic necessities to assist young people in poverty. We only donate to organizations that would be capable of addressing the issues we address and provide the aid we seek to provide, in a more timely and effective manner than Gettin Out, Corp. would be able to at the given time. The board of directors will conduct due diligence and maintain control of any funds contributed to any organization regardless of their exempt status and will comply with all applicable laws and guidelines to maintain and further our exempt status.

Part VIII, 13D – Identity each recipient organization and any relationship between you and the recipient organization:

Currently, we have no recipient organizations and plan to administer aid through our board members in the U.S. to start out. We plan to establish direct contact points with NGOs and other organizations in other areas and set up communication with them.

Part VIII, 13e – Describe the records you keep with respect to grants, loans and other distributions you make:

Gettin Out, Corp. will maintain its financial records on QuickBooks or similar accounting software in accordance with general accounting principles for nonprofit organizations. Cash received is applied to Accounts Receivable ledger and cash distributed is recorded in Accounts Payable ledger. Likewise, organizations such as churches, other nonprofits, and schools will be required to maintain general accounting records, and will be required by Gettin Out, Corp. to report on a regular/monthly basis as to how, when, and where funds were applied.


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Part VIII, 13f – Describe your selection process, including whether you do any of the following:

(1) Do you require an application form? If “Yes” attach a copy of the form. We do not require an application form. We are dealing with disadvantaged youth and young adults who may who need food, the opportunity to attend school or get job training, get clean water, etc. We do not need an application for that.

We will give special priority to those who:

a. Suffer from malnutrition. b. Are not otherwise able to go to school. c. Are orphaned, abused, neglected, or abandoned. d. Are homeless.

(2) Do you require a grant application? No.

Part VIII, 13g – Describe your procedure for oversight of distributions that assures your resources are used to further your exempt purpose, including whether you required periodic and final reports on the use of resources. Gettin Out, Corp. is a hands-on effort. General accounting methods are used, maintained, monitored, and audited on a regular/recurring basis. Likewise, any organization working on behalf of or in conjunction with Gettin Out, Corp. will require similar accounting methods. Various members of Gettin Out, Corp. will maintain written and verbal contact with charitable organizations in countries where we operate now and in the future. We will have volunteers and board members in countries where we operate on a regular basis to oversee operations. Part VIII, 14a – Do you make grants, loans, or other distributions to foreign organizations? If so, answer lines 14 b through 14f. We do not offer or provide grants or loans to any foreign or domestic organizations. If we decide a contribution or distribution is necessary to fulfill our mission and our duty to further our exempt status, we will contribute to foreign organizations at the discretion of the board of directors. If we decide to contribute to an organization, we will stipulate how the funds shall be used and require the recipient to provide us with detailed records and financial proof of how the funds were utilized. Although adherence and compliance with the U. S. Department of the Treasury’s publication, “Voluntary Best Practices for U. S. Based Charities” is not mandatory, we the directors of Gettin Out, Corp. willfully and voluntarily recognize and put into practice these guidelines and suggestions to reduce, develop, re-evaluate, and strengthen a risk-based approach to guard


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against the threat of diversion of charitable funds or exploitation of charitable activity by terrorist organizations and their support networks. We also comply and put into practice the federal guidelines, suggestions, laws, and limitations set forth by pre-existing U. S. legal requirements related to combatting terrorist financing, which include, but are not limited to, various sanctions programs administered by the Office of Foreign Assets Control (OFAC) in regard to our foreign activities. Part VIII, 14b. Do you or will you make grants, loans, or other distributions to foreign organizations? Provide the name of each foreign organization, the country and regions within a country in which each foreign organization operates, and describe the relationship you have with each foreign organization. We do not make grants or loans. Nonprofit organizations would qualify for distributions to provide services that would further our exempt purpose. We currently have no relationships established with other organizations, but will continue to build professional relationships with other NGOs in the countries we operate in to better accomplish our mission. Part VIII, 14d – Do your contributors know that you have ultimate authority to use contributions made to you at your discretion for purposes consistent with your exempt purposes? If “Yes,” describe how you relay this information to contributors. Yes. We will tell them specifically during direct contact when we start direct contact after 501(c)(3) status is approved, and will have it printed on a receipt of donation once receipts are developed. Part VIII, 14e – Do you or will you make pre-grant inquiries about the recipient organization? If “Yes,” describe these inquiries, including whether you inquire about the recipient’s financial status, its tax-exempt status under Internal Revenue Code, its ability to accomplish the purpose for which the resources are provided and other relevant information. We do not offer or provide grants to any individuals or organizations. But for any contributions made by Gettin Out, Corp. to any organization, we take into consideration the tax-exempt status (based on whether it would be exempt under Internal Revenue Code if located in the United States), overall financial standing of the recipient, and we inquire about any reasonably available historical information about the recipient’s identity and integrity; the available postal, email, and website addresses and phone number of each place of business of the recipient; and a statement of general purpose of the recipient, including a detailed report of the recipient’s projects and goals.


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Part VIII, Line 14f – Do you or will you use any additional procedures to ensure your distributions to foreign organizations are used in furtherance of your exempt purposes? We generally do not contribute to any organization unless we have a board member or other responsible representative in that country overseeing distribution of the funds until the integrity of a local organization has been established. We will have one of our board members in the country setting up operations and assessing need as our boots on the ground initially and establishing relationships with local organizations to further our tax-exempt operations. The board of directors will maintain control of any funds contributed to any organization and will comply with all applicable laws and guidelines. Part IX, 15 – Contributions, gifts, grants, and similar amounts paid out (attach an itemized list). We will begin small and expand our mission as funds are available. These figures are projected, not actual: 2015: Line 23: Legal Zoom, Legal Notices, Georgia incorporation fees: $240 2016: Line 15: Program services in the U. S.: $6,500 2017: Line 15: Program services in the U. S. expanding to Europe/Asia: $8,500

attachments to form 1023 for irs 501c3 exemption ...attachments to form 1023 for irs 501c3 exemption...

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