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royalties to AISC for use of its trademarked certification
program. Petitioner’s income is derived solely from the fees
charged AISC for conducting the quality audits. These fees are
determined annually by petitioner’s board based upon an estimate
of the costs, expenses, and overhead associated with providing
the auditing service. Petitioner’s stated intent is to set fees
at a level which approximates actual cost. The request for tax-
exemption submitted by petitioner to respondent estimated an
excess (loss) of revenue over expenses for the years 1995, 1996,
and 1997 of ($28,350), $25,500, and $103,300, respectively.
The majority of steel structures in the United States are
built without imposing a certification prerequisite on
fabricators. However, the AISC certification program has
increasingly become recognized as furthering structural integrity
and quality within the steel fabrication industry. Numerous
private and public owners, developers, and contractors, including
the Army Corps of Engineers and 38 to 40 State highway
departments, now require AISC certification for bridges and other
metal work. To promote such use of the program, AISC solicits
owners and developers to require certification of fabricators
submitting bids. The following is representative of a
communication sent by AISC for this purpose:
Congratulations on reaching the bid stage of the new
Cleveland Stadium. We understand this is a complex
project, requiring skilled and experienced construction
contractors. AISC, the non-profit association
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Last modified: May 25, 2011