Make your press releases stand out . . . . . . . 2Key activities coming up . . . . . . . . . . . . . . . . 2Some in’s and out’s of UBI . . . . . . . . . . . . . . 2Promote Elks through Scouting . . . . . . . . . . . 3Tax exempt status requires accurate records . . . . 4Elks partner with U .S . Veterans Affairs . . . . . 4

’Tis the season for holidays, service and membership

Let’s emphasizeretaining Members

InsIdePlease see GER, Page 2

http://www.elks.org Care — Share December 2015 Volume 51 • No. 5

Message from the GrandExalted RulerRONALDL . HICKS

GRAND SECRETARYBryan R . Klatt

The GER pin and your elevator speech

Christmas is the time of year when we celebrate the birth of Christ, and when our thoughts turn to family and friends, anticipating good will, social gatherings, gifts and the great foods of the holiday season. It’s a wonderful time of year for every Lodge to show its “Elks Pride and Community Focus” by being a beacon of hope for the community and showing that Elks live and Elks give from the heart.

If you have been waiting for just the right opportunity to get more involved in your Lodge, the holidays are the perfect time to get started. There is so much going on at your Lodge, and there will certainly be something that you will enjoy! Why not step forward to participate in the holiday activities at your Lodge or join with other Members

in a community service program to help bring a smile to the face of a Veteran or a child, or to assist someone in need? Your efforts will be greatly appreciated, and will fill your heart with the true joy of the holiday season, increase your pride in membership and may even spark a desire to become more involved and active at your Lodge.

In addition, this is a great time of year

to attract new Members by showing how “ Care – Share.” As we advance and strengthen our presence in our communities, we also introduce our friends and neighbors to Elkdom and prove ourselves a reliable community partner. Through our enthusiastic volunteer service, we are able to put a face on our Lodges, encourage others to learn more about the Elks, who we are and what we do, and increase the opportunities for new Members to join our Order.

Nancy and I wish you and your family a very Merry Christmas, a wonderful holiday season and a safe and happy New Year.

Follow our travels at www.virginiaelks.org/GER_Ron_Hicks_Blog.htm

By RONALD L. HICKSGrand Exalted Ruler

You’ve read and heard about having an “elevator speech,” a few short remarks ready to help you answer the questions “Who are the Elks?” and “What do they do?” I believe my GER pin provides you with a guideline for that speech. Here is my explanation for the GER pin, and who we are and what we, as the Best People on Earth, do:

Shape – With apologies to Alaska and Hawaii, the shape of my GER pin is the continental USA, representing that we are distinctively American. Our Members are American citizens, 21 years of age, and willing to profess a belief in God and their love of our country.

Flag covering our country – Signifies our patriotism and support for the military and our Veterans, and our pledge of allegiance to that most enduring symbol of freedom, our flag.

Elk with its Antlers across America – Symbolizes how our Order spans America, bridging the gaps in the communities we serve. How Elks Care

and Elks Share, and how no other organization can, or will, provide the depth or quality of service that we provide to our Members and communities.

Clock striking the Hour of Eleven – Denotes how Elks are a very social group, how

we enjoy our time together and helping

The November Membership Report has been closed with the Order showing a gain of 2.8 percent (22,180 Members). The mid-year total stands at 811,847 with 10,193 candidates awaiting initiation. The downside is that 9.3 percent (75,179) are delinquent Members. We must emphasize the need to retain those lapsed Members.

On October 17 and 18, our Memorial Building, along with more than 150 other buildings citywide, were featured in the Chicago Architecture Foundation weekend open house. More than 5,600 visitors came through our doors to see our magnificent structure.

The Memorial Building is now closed until April 15, 2016. If you or someone you know plans to be in Chicago over the winter, give a call and staff can give you a tour.

Season’s greetings and happy holidays from your Grand Lodge staff.

Page 2 Grand LodGe newsLetter • December 2015

And remember the needy in this season of good tidings and cheer!

Grand LodGeaudItInG &

accountInGcommIttee

In’s and out’s of UBI

Key activities coming up

By KEITH E. ALVERSONCommittee Member

A number of Lodges nationwide have recently seen a visitor — the Internal Revenue Service!

Fraternal organizations generally began to experience audits of Local Lodges in recent years to see whether taxes are being paid on unrelated business income. Key provisions defining UBI were covered in last month’s newsletter.

The IRS will try to determine the nature of a sale, that is, who makes the payment for the sale. If a Member pays the bill, it ordinarily will be considered income from Members, and not taxable. The IRS does not prohibit non-members from coming to the Lodge as guests of Members. The key is that the Member

must pay for the goods and/or services.Our firm position is that sales to visiting Members are not

UBI, since all Lodges are under the same group exemption and operate by uniform national rules. Our position has been supported by IRS pronouncements. It is recommended that visiting Elks do not sign the “guest register.”

There are some tax-exempt sales to the general public. A Lodge can have bingo games without having UBI, provided the bingo games comply with IRS requirements. This exemption applies only if the game is legal under state and local law, and not in direct commercial competition with similar games conducted by for-profit organizations.

It must be noted, however, that the bingo exception does not apply to instant bingo, pull tabs, raffles and similar gaming provided to non-members. But, as usual, there can be an exemption under the volunteer workers exemption.

The exception applies where “substantially all of the work is performed for the organization without compensation.” The “substantially all” test is met when 85 percent of the total labor is provided by unpaid volunteers.

The volunteer-workers exception can apply to any Lodge fundraising activity. You should contact your tax professional to determine the correct way to manage and report your UBI.

others, and how no matter where our Members may roam, or what their lot in life may be, Our Members are never forgotten, never forsaken.

We offer great appeal to those who know who we are and what we do, so wear the pin proudly at all times and have your “elevator speech” ready to share the good news of Elkdom. The pin will provide the guideline.

GER From Page 1

Veterans From Page 4

By DIETRICH L. BOSKIECommittee Member

How are you and your Lodge doing so far this year? Take a moment to reflect on how fortunate are we to be

American citizens and Elks, thus giving each of us much more than we realize.

Don’t take your membership for granted. As an Officer, Committeeman or Member, a lot can be done to make an impact in your Lodge and community.

We are now into the season for Members and Lodges to remember that “ Care – Share” with respect to the less fortunate. Hopefully, all Lodges take advantage of ENF grants to help those in your community who need it.

Exalted Rulers and Lodge Secretaries are reminded that many activities are concluding in Elkdom. Hopefully, every Lodge has looked at participating in the All American Lodge Contest A, which will be culminating soon.

For the Americanism Essay Contest, entries are due to Lodges by December 19, and then passed on to District Chairmen.

Remember to recognize your Members and Officers by sending in your request for “Outstanding Member” and “Make a Difference” certificates to your Area Fraternal Committeeman. The request form may be downloaded at http://www.elks.org/grandlodge/fraternal/downloads.cfm.

Lodge PER’s should be ready to select the Officer of the year, and Exalted Rulers should pick quality individuals for both Elk and citizen of the year. Reward your Members with the recognition due them for what they have done for your Lodge.

Finally, “Mel Kalikimaka, Meka Hau’oli Makahiki Hou” (Merry Christmas and a Happy New Year). ’Tis the season of good tidings and cheer!

rent to Veterans. When Veterans do find a home, most move in with nothing. Help Veterans establish their homes by donating supplies such as kitchenware, sheets, towels and cleaning items.

Finally, it can be difficult to change habits and transition from a life on the street. Set up a monthly visit or dinner at the Lodge with the Veterans, and call them a few times each month to check in.

Our goal is to provide the tools and support necessary for homeless Veterans to transition successfully into healthier and stable lives. Help Veterans in your community by getting involved. Visit www.elks.org/vets/welcomehome.cfm for more information.

Grand LodGe PubLIc reLatIons commIttee

Grand LodGe FraternaL commIttee

By RICK GATHENMembership and Public Relations Manager

Here are five hard and fast rules for writing a press release:n The five-second rule...can anyone pick up your release

and in five seconds determine exactly what the news value is? That is all the time an editor is going to spend on your release before deciding to keep it or dump it.n Put yourself in the reporter’s place and ask yourself,

“could I write a story based on this information?”n No attachments. They won’t open them mostly due to

virus threats and company policy. Paste the text of your news directly into an e-mail.n Since most press releases go over the Internet, it is

important your e-mail subject line be compelling. Reporters will read or delete e-mails based solely on the subject line. Avoid subject lines like: “News from the Elks Lodge.” Opt instead for “Elks announce scholarship.” Or “Elks help students with scholarships.”n Write your release as you’d want to see it in the paper.

Some newspapers will run a press release exactly as written.

Punctuate Lodge PR effortwith quality press releases

Grand LodGe newsLetter • December 2015 Page 3

Grand LodGe actIvItIes commIttee

Exempt From Page 4

By DALE E. NIELSONCommittee Member

Recognizing the youth of our communities is something the Elks have been doing for decades, be it through Scouting, Hoop Shoot, Soccer, Scholarships, Drug Awareness or other activities.

Focusing on Scouting, Lodges recognize all Scouts with certificates, a feather pin for Eagle Scouts, and certificates for Silver and Gold Girl Scout award winners, along with a congratulatory letter from the Grand Exalted Ruler. Simply e-mail Patricia Dempsey at the Grand Lodge office at patriciad@elks.org, the name you want on the certificate, the troop number or the recipient, date the award is to be presented, where it is to be presented and where to mail the certificate.

You may also download “fillable” certificates for Scouting and other youth programs at http://www.elks.org/grandlodge/activities/downloads.cfm. These may be filled out online and printed. For a nice appearing certificate, use high quality paper and printer.

Are we doing all we can for our Scouts? Do you have a night the Lodge works on merit badges or assists in training? Do we recognize Scout achievements in our Lodge newsletters so Members are aware

of the service their Lodge provides for the youth of their community?

When you have a Flag Day, Veterans Day or other occasion when the Elks ritual is used, utilize your Boy Scouts. They all know how to present the flag and are very willing. Many times we are asked to do a Ten Flag presentation, and flags are posted for the Eagle Scout Court of Honor. Boy Scouts stand ready to post the flags.

As Christmas approaches, think what a $2,000 Elks National Foundation Beacon Grant could accomplish for your community. No, it cannot be a monetary gift but a project that Elks are physically involved with, and is on-going. Elks should be the leaders so Elks are getting the credit for the project and

actively serving the community. If the community sees Elks doing good things to help the community they may be inspired to join for the fun and fellowship, and to help our fellow man.

Don’t forget there are also the ENF Gratitude Grant, Promise Grant, Impact Grant, Lodge Assistance Grant and Freedom Grant, all parts of the ENF Community Investments Program. Log on to http://www.elks.org/enf/community/ for information on how each of these grants may be used.

Wishing everyone a very Merry Christmas.

information.The Government Relations

Committee held a training session for all State Chairmen in Chicago on October 30 through November 1. It was great to see and meet many State Chairmen there. My hope is that each of them learned as much as I did, since I am the new member of this committee. I look forward to continuing to work with the other committee members and to assisting you and your Lodge.

As we end our year this December, the Grand Lodge Government Relations Committee wishes you all a very Merry Christmas, joyous Holiday Season and a very special New Year!

druG awareness ProGram

‘Just a phase’ ... and other myths about teen drug abuse By FRANK SCARPINOSpecial Contributor

There are many misconceptions about teen drug use that prevent teens and parents alike from getting the accurate information they need to address this issue realistically and safely. Here are a few myths surrounding teen drug abuse that can prove deadly if believed:

Myth No. 1 “Drug use is just a phase for teens.” While it’s true that some teens will experiment with drugs and go on to reject them, it’s never a guarantee. Statistics show that most adults who regularly use marijuana began smoking before they were 18, and almost 50 percent of adolescents who begin drinking before age 15 go on to be alcoholics.

Myth No. 2 “Prescription drug use is not as dangerous as using illegal substances.” Many teens think that since prescription drugs are prescribed by a doctor, using them recreationally is

safer than using illegal substances such as marijuana or cocaine. However, using medication in ways not recommended by a doctor is just as illegal as using street drugs, and many come with risks equally dangerous as illicit substances.

Myth No. 3 “Drug use is not a big problem among teens.” While it’s true that about 80 percent of teens will reject drug use, that doesn’t mean the temptation isn’t around every corner. Approximately one quarter of all young people will be offered drugs or alcohol at some point during adolescence, and the risk increases with age — 40 percent of high school seniors report being offered illicit substances.

Myth No. 4 “Marijuana use is not as bad as taking other drugs.” There are doubtless other substances much worse than marijuana that teens could be using, but it’s not without risks. In

addition to creating decision-making and concentration problems, marijuana is particularly problematic for teens because it can interfere with normal brain development.

Myth No. 5 “It’s not drug abuse if you’re using them for a good reason.” Teens are increasingly turning to prescription stimulants to help improve their performance in school, sports and other activities. Many teens who use these drugs don’t feel like they’re abusing them because they serve a useful purpose. Regardless of the intent behind drug use, these substances are still addictive and potentially dangerous.

Parents and grandparents, get involved, do your own research and help educate your child about the real dangers of drug use.

For other Drug Awareness information, go to www.elks.org/dap, www.facebook.com/elks.dap and check out what’s new at www.elkskidzone.org.

CorrectionsIn the recently released 2015-16

Grand Lodge and State Associations Directory, the head of the Grand Lodge Public Relations Committee was misidentified. The committee manager is Rick Gathen (wife Linda); Lake Hopatcong, New Jersey Lodge No. 782, 2750 N. Lakeview Avenue, Chicago, IL 60614-1889; O (773) 755-4904; C (603) 546-5182. Leo G. LeBel Jr. is a committee member.

Also, on Page 7 of the directory, Mary K. Morgan, director of the Elks National Veterans Service Department, was misidentified.

Promote Elks through Scouting

Think what an ENF grant could accomplish in your community!

BRYAN R . KLATT, Grand SecretaryBenevolent and Protective

O R D E R O F E L K S2750 N . Lakeview Avenue

Chicago, Illinois 60614-1889

December 2015 NON-PROFIT ORG.U.S. Postage

PAIDCHICAGO, IL

Permit No. 5244

Please see VETERANS, Page 2

Please see EXEMPT, Page 3

Page 4 Grand LodGe newsLetter • December 2015

Elks partner with U.S. department to support homeless Vets

Maintaining tax exempt status requires accurate recordsGovernment reLatIons commIttee

By TOM McQUEARYCommittee Member

It has been mentioned many times that State Associations and Local Lodges are required to submit an annual Charity Report. It is important to report accurately and thoroughly all activities within your Lodge. This information will not only assist with your local, county, state and federal tax reporting, it also serves to let our local citizens know of our many generous and charitable works.

Each Local and State Chairman must keep a vigilant eye on any legislation or action that might benefit or hurt our Order. With the regular sessions of both state and federal government coming up, now is the time to contact your representatives. Invite all of your elected city, county and federal officials to join your Lodge for a better understanding of our Order and what we do.

If your Lodge should be audited by the state or the IRS, be sure to appoint your CPA or accountant as power of

attorney for the audit. The IRS has held Lodges as tax exempt, and our Order is designated a 501(c)(8) organization. However, in some random audits the IRS has required certain documentation for an individual Lodge to be recognized as a 501(c)(8) organization. Maintaining accurate and complete records will assist in this endeavor. They may require many additional documents. Contact your State Chairman or anyone on this committee for

Merry Christmas!Season’s Greetings! Happy Holidays!

Who needsChristmasPresents

from Elks?

Elks Lodgessponsor

ChristmasPrograms!

By MARY K. MORGANCommission Director

The Elks National Veterans Service Commission is excited to announce a new partnership with the Department of Veterans Affairs. To support the VA’s efforts to end Veteran homelessness, the Elks have pledged $4 million in support over the next four years. The program will launch this winter at three facilities in the Chicago area: Edward Hines Jr. VA Hospital in Hines, Ill.; Jesse Brown VA Medical Center in Chicago; and Captain James A. Lovell Federal Health Care Center in North Chicago.

“We’re so excited about partnering

with the Elks on this important issue facing the lives of so many Veterans,” Department of Veterans Affairs Secretary Bob McDonald said. “Partnerships

like these will be critical to ensuring that all Veterans have access to safe and affordable housing.”

An estimated 10 percent of homeless adults in America are Veterans. The VA also estimates 70 percent of veterans they serve have dealt with chronic homelessness and unemployment. Finding

safe and stable housing is a real need for many individuals who have served this nation. So along with pledging funds,

the ENVSC is calling on all Members to support homeless Veterans in their communities.

In advance of the national rollout of this new program in the next few years, Members can support Veterans who are homeless or at-risk of being homeless in several ways. Start by contacting your local VA facility to see if there are any Veterans transitioning to new homes. Don’t forget about other Veterans shelters and transitional homes in your community, too.

It can be difficult to find safe and stable places to live. Talk to people in your community about finding affordable places to live, and encourage them to