Western Suburbs Rugby Football Club, Inc.

May 8, 2000

Attn.: Gloria Polk

Internal Revenue Service

EO Group 7212, Stop 501-D

401 West Peachtree Street, NW

Atlanta, GA 30365

 

Enclosed you will find an attachment providing answers to your questions in your letter of 19 April. I hope it provides you with the detail you seek.

If you have any questions please do not hesitate to call or write me.

I affirm that I currently serve as the secretary of Western Suburbs RFC, Inc. and am one of the principal officers of the corporation. As such I am properly authorized to seek 501(c)(3) status for the club.

 

Wesley H. Clark

Secretary, WSRFC, Inc.


Additional information requested by Gloria Polk in her letter of April 19, 2000.

1. Statement about Gloria Polk's return address.

2. Please submit a copy of your creating instrument as described below:

Since you are incorporated, a copy of your Articles of Incorporation signed by the Secretary of State or Judge of Probate showing the date filed by the State.

Response: A photocopy of the Certificate of Incorporation we have received from the Virginia State Corporation Commission is included. It is signed by Joel H. Peck, Clerk of the Commission, and shows an effective corporation date of 2 February, 2000. I called you on 26 April to point this out, and you agreed that this documentation would serve.

 

3. Provide a copy of your bylaws. If you have not yet adopted bylaws, indicate such.

Response: WSRFC, Inc. has not yet adopted bylaws.

4. Fully describe the activities you conduct in organizing, coordination, and supporting matches with other Mid-Atlantic Rugby Football Union rugby clubs.

Response: Essentially, MARFU exists to give member club other teams to play rugby with. During the fall season (August-November) Western Suburbs will play other Division II MARFU clubs in competitive matches for standing; these matches are arranged by MARFU and announced to member clubs via newsletters, e-mail and announcement on their web site. WSRFC coordinates with MARFU in stating club desires for the number of home and away games, bye weekends and obtaining referees when matches are played at home. Additionally, WSRFC schedules the use of local fields and arranges for the traditional after-match rugby social activities. During the spring season (February-May), WSRFC will put together a schedule with other clubs. The spring matches only count for standing if the club makes the playoffs in the prior season. Otherwise, the matches are less formal, friendly in nature and arranged by agreement between club match secretaries. WSRFC still has the requirement to provide local fields and to pay for socials in the spring.

5. Fully describe the activities you conduct in promoting and developing individuals for refereeing.

Response: Refereeing (providing referees and training new referees) in the Mid-Atlantic Rugby Football Union (MARFU) that Western Suburbs RFC is a member of is provided by the Potomac Society of Rugby Football Referees (PSRFR). This organization provides training for individuals interested in serving as referees, and grants Level I or Level II certification based on experience and evaluation during matches. Western Suburbs RFC has sent one member to their "clubside training" (similar to Level II) to serve as a ref for b- and c-side matches when a referee is not provided by PRSFR. This is more or less informal, and this clubside referee is not used in the fall match competition for standing within MARFU. Western Suburbs paid the fee for this training. We have no current plans to promote individuals to be Level I or II referees, but will pay for PSRFR clubside training as needed.

6. Does your organization organize and conduct inter-team competition? Fully explain.

Response: As stated in the answer to question #4, during the spring season WSRFC schedules matches with other local and non-local rugby clubs. Some of these matches are home games, some are away. At home games, WSRFC must procure the use of a field and coordinate and fund the after-match social activity. The clubs WSRFC would normally play are themselves also members of MARFU: the Raleigh (NC) Vipers, the Rocky Gorge RFC, Virginia RFC (Charlottesville), the Washington (D.C.) Irish, the Norfolk Blues RFC, the James River RFC and Richmond United RFC are normally the Division II clubs we would be playing. In the spring, however, we would also schedule matches with smaller, Division III clubs.

During the fall season, as stated above, MARFU schedules the competitive matches for WSRFC, who would procure the use of a field and provide the social in the case of home games.

 

7. Fully describe the type of training you provide to players and indicate the length of the training.

Response: WSRFC has a developmental coach available who trains new players during practice sessions twice a week, for an hour and a half per session. When he feels confident that the players understand the laws of rugby, ball passing and ruck and maul fundamentals he allows them to run practice plays with the rest of the club. When he feels confident about the new players' skills and abilities, they are allowed to play for shorter periods than normally found in the two 40-minute halves regulation game in Saturday matches. In a matter of a few weeks - depending upon the player and his commitment to the game - the player could be playing full matches as an a-side player, or playing b- or c-side matches. This training is included in the dues payment, and typically takes a month or two. (Once again, depending upon the player.) With experience, talent and commitment there is a natural progression from c, to b and to a-side play.

8. Have your players participated in any national or international competitions?

Response: Yes. In April 2000 Western Suburbs played a match with a touring rugby club from the U.K., the R.A.F. "Lyneham Lions." We organized the match, provided commemorative items, obtained the pitch and provided the after-match social activity. In 2001 we plan to send a touring side (along with other Washington D.C. area clubs) to Toulouse, France for the "Golden Oldies Rugby Festival." Members will travel at their own expense; the club will promote this activity by providing coordination with other clubs and communication via e-mail and web site announcements.

National Competition: We are planning to send members to Las Vegas for a Rugby Sevens (a variation of the 15 man game played with 7 players) tournament this Summer; this will be at members own expense. And in local tournaments we play other clubs from across the United States. The club funds the entry fee for the tournament. We often play clubs from other states: Pennsylvania, Maryland, North Carolina and New Jersey being frequent opponents. Finally, the fall MARFU competitions we play are for local, then possibly regional all-star or "select," and then national competition, depending upon how well the club plays. Players could advance to the U.S. Eagles (the national rugby team); WSRFC would likely fund some of the expenses associated with this.

9. Do you organize or assist in organizing other rugby teams? If so, fully explain.

Response: Currently, members of WSRFC are involved with the organization and coaching of a local U-19 (under 19 years of age) club, the Loudoun County Wolverines. This effort involves members volunteering their services to teach U-19 players how to play rugby, and to help with the logistics of travelling to away games. This support is informal, and does not involve funding. It has been organized along the basis of a father who is a member of WSRFC providing his time to allow his son to play rugby with a newly-formed team.

Currently, the officers of WSRFC are evaluating whether or not the club should sponsor another local youth club, the Langley-McLean RFC. This sponsorship would take the form of more frequent and consistent coaching, occasionally allowing members to attend practice with members of WSRFC, and help with communication and logistics. It is not currently envisioned that WSRFC will provide any funding to Langley-McLean RFC. This sponsorship is being considered to provide WSRFC with a youth "feeder" into the men's club.

10. What is the age range of your players?

Response: Typically the youngest active members of WSRFC are 18. The oldest playing members of the club are in their 40's. Members 35 and above usually play in the WSRFC "Old Boys" side, which schedules matches with other Old Boys clubs in the area. The expenses for the WSRFC Old Boys side is funded by the club just as the younger players' activities are.

11. How many players are on your team?

Response: Currently (May 2000) Western Suburbs has a paper strength of 120 members, however not all of those member pay dues or play. This spring season WSRFC has typically had between 30-40 players at practice, and in Saturday matches this season the club has been fielding 2 1/2 - 3 sides (teams) for matches. (A side, or team, being 15 players.)

12. Please submit copies of any pamphlets, brochures, newspaper articles, newsletters, etc. concerning your organization.

Response: This material is attached.

13. Has your web site been established? If so, provide a copy of the information contained on your web site.

Response: The web site address is http://www.rugbyfootball.com - there is simply too much information on it to send everything. (The material and photos on it constitute hundreds of megabytes of data, and much of it is in the form of articles and rugby-style humor, which is not relevant to a discussion of tax-exemption.) I have attached copies of the pages containing relevant information: What's new, officers, schedule, results, etc.

14. You have indicated you plan to conduct fundraising events. However, your financial statements do not reflect any actual or proposed income or expenditures relating to fundraising events. Please provide a schedule, by type and amount, of the actual, or expected income and expenditures received and incurred from fundraising events.

Response: Detailed information about each planned fundraising activity is attached.

15. Note about the fee based on anticipated gross receipts.

Response: We do not currently anticipate more than $10,000 annual gross receipts.

16. Request for detailed information about fundraising activities.

General response: This information, and the information to answer question 14, is attached. In general, WSRFC plans to keep the overhead expenses in running its fundraising activities to a bare minimum. Members of the club will volunteer their time, and no contractors or professional fundraising companies will be used. These activities are not similar to a commercial activity.

17. It will be necessary to amend your Articles of Incorporation in order to comply with the organizational requirements of section 501(c)(3) of the Code. Please see the enclosed Attachment for the amendments you will need to make. If you have questions concerning these amendments please call. THESE AMENDMENTS ARE ONLY REQUIRED IF THE DOCUMENT REQUESTED IN ITEM 2 ABOVE DOES NOT CURRENTLY INCLUDE THE LANGUAGE REFLECTED ON THE AMENDMENT ATTACHMENT.

Response: WSRFC's Articles of Incorporation (attached) contains this exact language.

 


WSRFC, Inc. Fundraisers

Proposed Fundraiser #1: Boo Daddy 7's Tournament

This tournament is named after a member of the club nicknamed "Boo Daddy." It will be held in July on a field in Manassas, Virginia, and is open to all rugby players, male and female. Men's division and women's divisions will be created.

The teams are created at random on the morning of the tournament. In other words, nobody knows who their teammates will be before the matches. A short period will be allowed for teams to meet and coordinate player positions, then play will commence.

All planning, coordination and work involved in this fundraiser is to be performed by volunteers from the club; no one is paid for his time spent putting the fundraiser together and no fund-raising contractors or professionals will be used.

A committee of ten persons will do the planning, coordination and obtain referees, tee-shirts, etc. Each person will put in approximately 10-15 hours of total work - this includes attendance at planning meetings, time spent on the phone arranging things, etc.

 

Income

$30 fee per person X 200 (estimated) players

$6,000 total

 

 

Expenses

$2,000 to the Clubhouse Sports Bar in Manassas, VA for the social

$170 for advertising in Rugby magazine

$125 to Prince William County Park for field permit

$230 for awards (medals, trophies)

$2,500 tournament tee-shirts

$325 for referee fees

$5,350 total

Profit: $650

The total amount of profit goes to WSRFC, Inc. to help finance club operations and costs.

 


Proposed Fundraiser #2: WSRFC Crab Feast and Barbecue

This activity is a member and family picnic open primarily to WSRFC, Inc. players and their families. Guests are also welcomed. It will be held in August, at the end of the summer season and the beginning of the fall season. Payment is made per person.

All planning, coordination and work involved in this fundraiser is to be performed by volunteers from the club; no one is paid for his time spent putting the fundraiser together and no fund-raising contractors or professionals will be used.

A committee of five persons will do the planning, coordination and obtain food, etc. Each person will put in approximately 10 hours of total work - this includes attendance at planning meetings, time spent on the phone arranging things, etc.

 

Income

$25 fee per person X 100 (estimated) persons

$2,500 total

 

Expenses

$1,380 for food

$250 for "moon bounce" rental

$1,630 total

Profit: $870

The total amount of profit goes to WSRFC, Inc. to help finance club operations and costs.


 

Proposed Fundraiser #3: Car wash

This activity involves WSRFC members working at a local gas station to wash cars. This fundraiser is similar in operation to high school and scout unit car washes that finance sports activities and hikes, etc.

All planning, coordination and work involved in this fundraiser is to be performed by volunteers from the club; no one is paid for his time spent putting the fundraiser together and no fund-raising contractors or professionals will be used.

Two persons will do the planning and coordination for this effort. Each person will put in approximately 5 hours of total work - this includes time spent on the phone or visiting station managers to arrange things.

 

Income

Anticipated $200 - $500 total.

 

Expenses

No expenses.

Profit: $200 - $500

The total amount of profit goes to WSRFC, Inc. to help finance club operations and costs.