Frequently Asked Questions
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1.      How do we form a new TABE affiliate and how long does the process take?

2.      What are the record keeping responsibilities of an affiliate organization that does not have 501(c)(3) exemption status?

3.      Why is 501(c)(3) status important?

4.      How can our local affiliate become a 501(c)(3) organization?

5.      How can affiliates be effective advocates for English Language Learners (ELL) or language minority students?

6.      What is payroll deduction?

7.      Who attends the affiliate meetings and what is their purpose?

8.      What is the House of Delegates and how can affiliates prepare for it?

9.      What are important deadlines that affiliate presidents and affiliate board members need to know?

10.  Why are the accounting year and the membership year different?

 


1.      How do we form a new TABE affiliate and how long does the process take?

Once a group of educators, students, and/or parents decides to begin the affiliation process with TABE.  They must draw up a constitution, which is the written instrument by which the affiliate is created, and hold elections.  Constitutions of nonprofit organizations that are tax-exempt must contain certain information, such as purposes and powers of the organization and the disposition of its assets upon dissolution.  In addition, a TABE affiliate’s constitution must be aligned with the TABE Constitution.  (A copy is available on the TABE website.)   The “non chartered” affiliate should subsequently hold elections (President, President Elect, Vice-President, Secretary, and Treasurer) in accordance with its constitution.  The local affiliate sends to the TABE office, a list of its elected officers and its constitution and/or by laws.  The Constitution Chair reviews the affiliate constitution and presents the local affiliate to the TABE board for approval. (The TABE board meets four times a year, fall, winter, spring, and summer.)  The Vice-President sends an affiliate information packet to the new affiliate, which includes the Annual Filing for Local Affiliates form.  The local affiliate completes this form sends it to the TABE office along with the affiliate fee.  The new affiliate is introduced by the Vice-President during the House of Delegates meeting at the next annual TABE conference.  If there are no problems with the alignment of the affiliate and the TABE constitutions, the review and final approval by the TABE board should take on the average three months.

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2.      What are the record keeping responsibilities of an affiliate organization that does not have 501(c)(3) exemption status?

All local TABE affiliates are nonprofit charitable (educational) and membership organizations.  The directors (elected officers and other members of the board as stated in the local affiliate’s constitution) of the affiliate organization are accountable to their members.  Generally, one of the first actions of a board of directors is to open a bank account in the name of the organization.  All monies that are received and distributed by the organization must be accounted for in the “books” of the organization.  A spreadsheet can initially be used for the purpose of documenting these financial transactions.  All receipts, invoices, and other financial documents should be retained as well.  Members of the organization, state, and federal agencies have the right to examine the financial records of the organization upon demand. Nonprofit charitable organizations are automatically considered tax-exempt without filing Form 1023 “Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code” as long as the gross receipts of the organization are less than $5,000 a year.  (Gross receipts are the total income that the organization has received.  Income includes but is not limited to membership fees, registration fees for workshops and conferences, and contributions.  Net receipts are the total income less total expenses.) 

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3.      Why is 501(c)(3) status important?

Unless a nonprofit organization applies for recognition of exemption under section 501(c)(3) of the Internal Revenue Code, it is considered a private foundation by the IRS.  There are two advantages to a 501(c)(3) determination:  first, the nonprofit organization is tax-exempt, which is important if the gross receipts are over $5,000; secondly, all contributions to the nonprofit orgagization are deductible to the donor as charitable contributions.   As a 501(c)(3) organization there is a caveat from the IRS, the affiliate may not “attempt to influence legislation as a substantial part of its activities, and it may not participate at all in campaign activity for or against political candidates.”  

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4.      How can our local affiliate become a 501(c)(3) organization?

Any local TABE affiliate that pursues 501(c)(3) recognition must be incorporated and have an employer identification number (EIN).  In order to be incorporated an affiliate must have articles of incorporation, which are submitted to the IRS along with Form 1023.   Publication 557 “Tax-Exempt Status for Your Organization” explains this process and gives an example of articles of incorporation for a nonprofit organization.  Publication 557, Form 1023 with instructions for completion, Form SS-4 for obtaining an EIN are all available on the Internal Revenue Service  website.   You can either type in the publication or form numbers or you can go to “Contents” and click on  “Charities and Nonprofits”.  Then click on “Charitable Organizations” for further information.  You may want to explore the Texas Association for Nonprofit Organizations (TANO), which has excellent resources and includes information about incorporating an organization in the State of Texas and how to contact the Secretary of State.  Other links on the TANO website are the Nonprofit Resource Center and the Internet Nonprofit Center.  

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5.      How can affiliates be effective advocates for English Language Learners (ELL) or language minority students?

There are three levels of advocacy for language minority students, local, state, and national.  Texas Legislative Online committees can track proposed legislation  and report to the affiliate board and it members.  Joining NABE and receiving legislative updates is essential to being well informed about national legislation on bilingual education.  Members can sign up for the bilingual listserv on the TEA website, which gives regular updates on new rules and regulations along with information about grants.  Sending members to local school board meetings allows the affiliate to follow local policy and even organize community input when necessary.  Remember that TABE is here to support your organization.  You can contact the TABE Board members through their individual e-mails listed on the TABE website or you can call the TABE office.

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6.      What is payroll deduction?

Payroll deductions are unified (NABE/TABE/and the local affiliate) membership dues that are deducted directly from a member’s paycheck by the employer (the school district).  The total amount of the unified dues is divided into the number of pay periods for 10 months (usually 24), deducted from each paycheck by the school district payroll department, and then remitted by the school district payroll department to the local affiliate.  The local affiliate is then responsible for remitting to TABE and NABE their respective portions of the membership dues.  Membership organizations have used this method of membership dues collection as a service to their members so that the members can avoid lumpsum payments of membership fees and to ensure that memberships do not lapse from year to year.  If you are interested in payroll deductions for your affiliates, click on (Payroll Deductions) .

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7.      Who attends the affiliate meetings and what is their purpose?

The affiliate meetings are held twice a year, in the fall and in the spring.  The local affiliate president and president-elect are invited to attend the meetings, which are called by the TABE president.  The purpose of these meetings is twofold.  First of all, it is a forum for discussion among the affiliate representatives and the TABE Board members.  Secondly, it serves as a mini leadership institute and board retreat for the affiliate board members.  TABE’s goal is to create resources for the affiliates that will allow them to develop a strong membership base and to promote bilingualism, biliteracy, and multiculturalism through our advocacy for effective (meaning research based and data driven) dual language programs and best practices in the instruction of English language learners both in the native language and in English. 

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8.      What is the House of Delegates and how can affiliates prepare for it?

The House of Delegates is the governing body of TABE.  It makes all decisions that have not been exclusively delegated to the TABE Executive Board by the TABE Constitution and bylaws.  The House of Delegates is convened once a year for two days during the annual TABE conference.  It consists of the TABE Executive Board, the local affiliate presidents, and elected local affiliates. There is one representative for every ten affiliate members.  The total number of affiliate members is calculated from each affiliate’s membership list as of August 31 of the previous year.   Once the affiliate has elected its representatives, it is important to conduct a caucus before the actual meeting of the House of Delegates to discuss resolutions, which are formal statements of opinion or actions that the affiliate is proposing to the House of Delegates, or amendments to the platform/the Constitution.  A caucus can be an electronic meeting conducted by e-mail before the TABE conference or an informal meeting of affiliate delegates.  For more information and rules about the House of Delegates click on {House of Delegates}.  

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9.      What are important deadlines that affiliate presidents and affiliate board members need to know?

We have included a timeline for affiliates on the affiliate webpage.  This includes all of the important event dates and deadlines for TABE and its affiliates.

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10.  Why are the accounting year and the membership year different?

The accounting year for TABE and its affiliates is not a calendar year.  It is a fiscal year, June 1 through May 31.  When completing the SS-4 for the Employer Identification Number request, the accounting year is requested by the IRS for purposes of establishing the due date of the annual information return (Form 990).  The membership year has always been organized around the school calendar, September through August, because the majority of our members are educators.  The accounting year on the other hand is based on the terms of the TABE board, which is begins  June 1 and ends May 31.  The financial transactions reflect fiscal activity during this same period. 

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