The Belnap Family Organization is registered with the U.S. Internal Revenue Service as a tax-exempt public charitable organization under the name “Gilbert Belnap Families Genealogical Association,” EIN 23-7373750. It is also registered as a Utah non-profit corporation under the name “Gilbert Belnap Families Genealogical Association” with a D/B/A name of “Belnap Family Organization.” To see governing and tax documents of the Organization, click on the links below:
Articles of Incorporation
- Gilbert Belnap Families Genealogical Association Articles of Incorporation (current; filed 29 Aug 2011)
By-laws
- Belnap Family Organization By-laws (current; restated 9 Jun 2005, with further revisions through 28 Jun 2014)
- Belnap Family Organization Constitution and By-Laws (superseded; adopted 29 Aug 1964, with subsequent amendments Aug 1966 and 16 Nov 1974)
- By-Laws of the Belnap or Belknap Surname Organization (superseded; adopted sometime post-Fall 1939; from BFO Minute Book)
- By-Laws of the Belnap and or Belknap Surname Organization (superseded; adopted Fall 1939)
Corporate Registration and Renewal Documents
- Gilbert Belnap Families Genealogical Association Certificate of Registration (29 Aug 2011) (redacted copy)
- Utah Annual Business Renewal–GBFGA 8088885-0140 (23 Jul 2012)
- Utah Annual Business Renewal Update–GBFGA 8088885-0140 (18 Jun 2013)
- Utah DBA Business Name Registration of “Belnap Family Organization” (19 Jun 2014)
- Gilbert Belnap Families Genealogical Association Certificate of Existence (“Good Standing Certificate”) (19 Jun 2014)
- Utah Annual Business Renewal–GBFGA 8088885-0140 (20 Jul 2015)
- Utah Annual Business Renewal–GBFGA 8088885-0140 (25 Jun 2016)
- Utah Annual Business Renewal–BFO D/B/A 9079527-0151 (24 Apr 2017)
- Utah Annual Business Renewal–GBFGA 8088885-0140 (11 Oct 2017)
- Utah Annual Business Renewal–GBFGA 8088885-0140 (12 Jun 2018)
- Utah Annual Business Renewal Update–GBFGA 8088885-0140 (30 Aug 2018)
- Utah Annual Business Renewal–GBFGA 8088885-0140 (6 Aug 2019)
- Utah Annual Business Renewal–BFO D/B/A 9079527-0151 (21 May 2020)
- Utah Annual Business Renewal Update–GBFGA 8088885-0140 (19 Aug 2020)
- Utah Annual Business Renewal Update–GBFGA 8088885-0140 ver. 2 (19 Aug 2020)
- Utah Annual Business Renewal–GBFGA 8088885-0140 (3 Aug 2021)
- Utah Annual Business Renewal–GBFGA 8088885-0140 (5 Aug 2022)
- Utah Annual Business Renewal–BFO D/B/A 9079527-0151 (27 Apr 2023)
- Utah Annual Business Renewal–GBFGA 8088885-0140 (21 Jul 2023)
Corporate registration status for Gilbert Belnap Families Genealogical Association (required annually) and D/B/A Belnap Family Organization (valid for 3 years): current for 2022-2023
NAICS Code: 8134; NAICS Title: 8134-Civic and Social Organizations
U.S. Internal Revenue Service Tax Documents
- IRS Revenue Ruling 71-580, 1971-2 C.B. 235 (“A nonprofit organization formed to compile genealogical research data on its family members in order to perform religious ordinances in accordance with the precepts of the religious denomination to which family members belong is exempt under Code section 501(c)(3).”)
- IRS Tax-exempt Determination Letter to Gilbert Belnap Families Genealogical Association (issued 31 May 1974)
- IRS Tax-exempt Determination Confirmation Letter to Gilbert Belnap Families Genealogical Association (issued 16 Sep 2011)
- IRS 990-N e-Postcard (2009)
- IRS 990-N e-Postcard (2010)
- IRS 990-N e-Postcard (2011)
- IRS 990-N e-Postcard (2012)
- IRS 990-N e-Postcard (2013)
- IRS 990-N e-Postcard (2014)
- IRS 990-N e-Postcard (2015)
- IRS 990-N e-Postcard (2016)
- IRS 990-N e-Postcard (2017)
- IRS 990-N e-Postcard (2018)
- IRS 990-N e-Postcard (2019)
- IRS 990-N e-Postcard (2020)
- IRS 990-N e-Postcard (2021)
- IRS 990-N e-Postcard (2022)
- IRS 990-N e-Postcard (2023)
Additional U.S. Internal Review Service Letters, Regulations, and Legal Decisions Relating to Tax Exemption of Family Organizations
- IRS Revenue Ruling 65-6, 1965-1 C.B. 229 (“An organization does not qualify for exemption under either section 501(c)(3) or 501(c)(13), where it owns, operates, and maintains a cemetery in which only members of a family, their descendants, and persons intermarried with descendants are entitled to be buried.”)
- IRS Revenue Ruling 67-8, 1967-1 C.B. 142 (“A nonprofit membership corporation formed to bring the members of a family into closer association through social and historical activities is exempt under Code section 501(c)(7).”)
- IRS Revenue Ruling 71-580, 1971-2 C.B. 235 (“A nonprofit organization formed to compile genealogical research data on its family members in order to perform religious ordinances in accordance with the precepts of the religious denomination to which family members belong is exempt under Code section 501(c)(3).”)
- IRS Revenue Ruling 80-301, 1980-2, C.B. 180 (“A nonprofit organization whose membership is open to all persons in a particular area and which provides instruction in genealogical research techniques is operated exclusively for educational purposes and qualifies for exemption under Code section 501(c)(3).”)
- IRS Revenue Ruling 80-302, 1980-2, C.B. 182 (“An organization that conducts genealogical activities primarily for members of a particular family does not qualify for exemption from federal income tax under Code section 501(c)(3).”)
- IRS Final Determination Letter, Release No. 200841039, Release Date: 10 Oct 2008
- IRS Final Determination Letter, Release No. 201832013, Release Date: 10 Aug 2018
- IRS Final Determination Letter, Release No. 201919015, Release Date: 10 May 2019
- 26 CFR § 1.501(c)(3)-1 – Organizations organized and operated for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals
- Callaway Family Association, Inc. v. Commissioner of Internal Revenue, 71 T.C. 340 (U.S.T.C. 1978) (“Petitioner is a family association formed as a nonprofit corporation to study immigration to and migration within the United States by focusing upon its own family history and genealogy. The administrative record shows its activities included researching the genealogy of its members for the ultimate purpose of publishing a family history. . . . Held: Petitioner’s family genealogical activities are not purpose, but rather serve the
private interests of petitioner’s members. Petitioner is therefore not operated exclusively for exempt purposes.”) - Benjamin Price Genealogical Association v. Commissioner, Civil No. 78-2117 (D. D.C. 1979)
- Manning Association v. Commissioner of Internal Revenue, 93 T.C. 596 (U.S.T.C. 1989) (“Notwithstanding the existence of truly educational purposes based largely upon a historic Manning homestead and historic artifacts, the Association’s operations were also conducted for the benefit of members of the Manning family, a nonexempt purpose that is found to
be ‘substantial in nature.'”)
Utah Sales Tax Exemption
- Utah Sales Tax License Number: (available upon request)
- Utah Sales Tax Exemption Certificate: (available upon request)
Last update: 14 Feb 2024