Group Tax Exemption Program
The Group Tax Exemption Program — GTEP — is an opportunity for a member Garden Club or District to obtain tax-exempt status under the Garden Clubs of Idaho, Inc. (GCII) exemption "umbrella".
GCII is a not-for-profit educational organization under Section 501(c)(3) of the Internal Revenue Code. This section affords GCII tax-exempt status. GCII will apply for and expects to receive a group exemption letter recognizing subordinate clubs and districts as tax exempt also. By obtaining these group exemptions, GCII is able to pass along to its subordinates its tax exempt status. Thus, qualifying member clubs and districts are eligible to be considered tax-exempt organizations under the same status as GCII without having to pay for and obtain their own tax exempt status. By being included in this program, revenue from business-related sales (plant sales, etc.) is exempt from income tax, members can accept donations that are tax-deductible under the law, and members do not have to pay the fees to obtain an exemption letter on their own.
The Handbook and supporting documents explain more about this program. Select a document name to view it. Documents may also be downloaded.
- GCII Group Tax Exemption Program Handbook or [download (.pdf)]
- GCII GTEP Application Form or [download (.pdf)]
- GCII GTEP Articles of Affiliation or [download (.pdf)]
- IRS required Bylaws language or [download (.pdf)]
- Sample Activities Form or [download (.pdf)]
- Sample Financial Statement or [download (.pdf)]