FISCAL POLICIES handbook

II. Control environment

II.A non-profit status and tax exemption

The Association is a non-stock, non-profit corporation organized and operated exclusively for said purposes. No part of the net earnings of the Association shall inure to the benefit of any individual. No officer, member, or delegate of a member shall, as such, receive compensation except that reasonable compensation may be paid for services of employees of the Association. (Constitution and Bylaws, Article II.B)

MLA will apply for state tax exemption in states where a convention is being held. Application should be made well in advance before the convention budget is prepared. (Minutes, 02/1992, II.5)  This application is made by the Administrative Officer.

All MLA chapters have group tax exemption as subordinates of MLA. (Minutes, 02/1993, II)