- 20 -
II. Preliminary Considerations
As a threshold matter, we first address a dispute between
the parties regarding whether the tests set out above are to be
applied with or without taking into consideration certain alleged
changes to petitioner’s intended operations and governing
documents. Petitioner, as previously discussed, proposed in a
letter dated August 21, 2000, to amend its articles of
incorporation to include the First Presbyterian Church of
Northville and the Boy Scouts as additional supported
organizations, to amend its bylaws to impose greater restrictions
on the authority of disqualified persons, and to restructure the
Estate Storage note as a demand instrument. No further materials
are contained in the administrative record to indicate whether
the proposed changes were in fact implemented.
On brief, however, petitioner claims to be operated pursuant
to “Amended and Restated By-Laws” and requests findings of fact
consistent with the proposed changes to board procedures and the
addition of the First Presbyterian Church of Northville as a
supported organization. For example, petitioner suggests the
following be found as fact:
Petitioner is to be operated as a supporting
organization to the American Endowment Foundation. As
part of the administrative process with Respondent,
Petitioner established a supporting relationship with
the First Presbyterian Church of Northville.
Additionally, Petitioner proposed establishing a
supporting relationship with the Boy Scouts of America
Page: Previous 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 NextLast modified: May 25, 2011