Category Archives: 501(c)(3)

The Americas Without Walls


Section 501(c)(3) is the portion of the US Internal Revenue Code that allows for federal tax exemption of nonprofit organizations, specifically those that are considered public charities, private foundations or private operating foundations. It is regulated and administered by the US Department of Treasury through the Internal Revenue Service. This discussion will focus on 501(c)(3).

Entities that can seek 501(c)(3) determination from the IRS include corporations, trusts, community chests, LLCs[1], and unincorporated associations. The overwhelming majority of 501(c)(3) organizations are a nonprofit corporation (E.g. Capital mas Recursos Umanos, in this case.)

Provisions Unique to 501(c)(3)

One of the most distinct provisions unique to Section 501(c)(3) organizations as compared with other tax-exempt entities is the tax deductibility of donations.

According to 26 U.S.C. § 170, it provides a deduction, for federal income tax purposes, for some donors who make charitable contributions to most types of 501(c)(3) organizations[2].

PROFMEX has provided incorporation and 501(c)(3) application services to over 17,000 startups since 1995, maintaining a 100% IRS approval rate along the way. We encourage you to put our experience and expertise to work for you, call Olga our Counselor. We listen to your story.

I share here the background and ideas for registration of Americas Without Walls, a Non-profit 501 ( c ) 3 in California, an entity headed by Kino Miquirray and Bernardo Méndez Lugo as executive director.

Enclosed please find some ideas about our Philosophy, Mission, and objectives appropriate and relevant to our operation in California:

The idea is to register the articles of incorporation in Los Angeles for two key reasons: the state of California is a friendly state for migrants and the City of LA is a “sanctuary” city for migrants, as well as a melting pot for migrants of all origins.

Greater Los Angeles is where the largest conglomerate of Mexicans lives. Los Californios and their importance in Southern California has historically been entangled in deep family relations with Mexico, especially the Tijuana and the state of Baja California regions. NAFTA the North American Free Trade Agreement which has been in effect since 1992 has further deepened the commercial and cultural ties between the two regions and countries.

It is also the place where thousands of new immigrants from Central America had been living for centuries and are concentrating.

We have the offer of support from Dr. Olga Lazin of UCLA to advise us on the registration of our organization, articulated with clear goals and objectives, and the Board of Directors.

Dr. Lazin has been working with Mexican academics for 30 years, within the framework of PROFMEX Consortium for Research on México ; as an expert in Non-profits she can help draft the Articles of Incorporation and do the necessary legalese in Los Angeles, California.

Our lawyer Diamante has recently created a non-profit 501 (c ) 3 in México. We are going to work together to further the noble goals of our Foundation, now expanding to Los Angeles, California.

It will be a bicultural, binational organization. {…}.

P.S. let me know if you want me to finish this document,

Abrazos y saludos, Dr Lazin

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