- 19 -
501(c)(3). One need only glance at the other types of
organizations described in section 501(c) for examples
of “nonpublic” organizations which often do much to
enhance the public good * * *
We think it is significant that Congress enacted
special exemption provisions for certain types of
organizations which would be unable to meet the
stricter section 501(c)(3) tests which require service
to public interests rather than to private ones. * * *
[American Campaign Academy v. Commissioner, 92 T.C.
1053, 1077-1078 (1989).]
Here, the development and administration of a quality
certification program, at the request of and for the structural
steel industry, would appear to be consistent with AISC’s mission
as a section 501(c)(6) organization. AISC, in its solicitations
to owners and developers, states that the program is “intended to
make the task of selecting qualified bidders more reliable” and
“exists to provide assurances to construction team members such
as yourself that suppliers are capable of performing according to
your specification.” The focus thus seems to be on aiding
industry participants, with any benefit to the general public
being merely secondary. We note that safety is never mentioned
in the solicitation, and having qualified bidders and suppliers
would address a host of concerns distinct from that of ending up
with a finished product that will not harm its users. Increased
nonconformities, delays, project cost overruns, reduced structure
longevity, and frequent repair expenditures are among the
problems that could flow from hiring fabricators with inadequate
Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 NextLast modified: May 25, 2011