| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Section B, Line 11b | REVIEWED BY EXECUTIVE DIRECTOR |
| Form 990, Part VI, Section B, Line 12c | GCV ensures conflicts of interest statements are collected as new board members are onboarded. GCV also checks in with board members for potential updates at least once a year at the first annual board meeting. |
| Form 990, Part VI, Section C, Line 18 | The organization provides all documents required by law to be made available in response to a request from the public |
| Form 990, Part VI, Section C, Line 19 | PROVIDED UPON REQUEST |
| CLARIFICATION OF RELATIONSHIP W/ GA CONSERVATION VOTERS EDUCATION FUND | Georgia Conservation Voters (GCV) and Georgia Conservation Voters Education Fund (GCVEF) are separate legal entities with distinct governing boards and tax-exempt statuses under sections 501(c)(4) and 501(c)(3) of the Internal Revenue Code, respectively.While the organizations coordinate certain activities and share limited resources under a written cost-sharing agreement, they are not related organizations as defined in the Form 990 instructions. Neither entity controls the other, and there is no parent-subsidiary or majority-overlap relationship as defined by the IRS for purposes of Form 990 Schedule R. |
| COST SHARING EXPLANATION | Georgia Conservation Voters (GCV) and Georgia Conservation Voters Education Fund (GCVEF) maintain a written cost-sharing agreement covering payroll, occupancy, and common operating expenses. GCV serves as paymaster for shared employees, paying all wages and related payroll taxes, and is reimbursed by GCVEF for its allocable share of compensation and benefits associated with charitable and educational (non-lobbying) activities.The agreement is structured to ensure that each organization pays only its fair share of expenses consistent with its exempt purpose and that 501(c)(3) funds are not used for lobbying or political activity. |
| Software ID: | 24020490 |
| Software Version: | 2024v5.2 |