Draft policy pending legal and tax-professional review before donations are enabled. Not yet in effect.
Donations Are Not Yet Open
Untax the Roof is completing the legal, financial, administrative, and technical work necessary to accept contributions responsibly.
Until an official donation system is announced on this website, no person is authorized to solicit or collect money on behalf of Untax the Roof.
Please do not send cash, checks, electronic payments, cryptocurrency, or other contributions in response to an unofficial request.
How Future Contributions May Be Used
When fundraising begins, contributions may support lawful activities that advance the mission of Untax the Roof, including:
- Research and data collection.
- Public education and communications.
- Website development, hosting, security, and technology.
- Legislative advocacy and lobbying.
- State campaigns and grassroots organizing.
- Legal, accounting, insurance, registration, and compliance expenses.
- Administrative and operational costs.
- Reasonable compensation for employees or contractors.
- Other lawful activities that further the organization's social-welfare purposes.
The organization's governing body will be responsible for approving expenditures and maintaining appropriate records and controls.
Compensation must be reasonable, properly documented, and handled under applicable conflict-of-interest procedures. Organizational funds may not be used for improper personal benefit.
The IRS states that a 501(c)(4) organization's earnings may not improperly benefit a private shareholder or individual. It also recognizes lobbying related to an organization's programs as a permissible way to pursue social-welfare purposes. IRS: Social Welfare Organizations
Political Campaign Activity
Untax the Roof does not currently authorize candidate-election activity.
Any future participation or intervention involving candidates for public office would require separate written authorization and a campaign-finance and tax-law review before activity begins.
The IRS permits a 501(c)(4) social-welfare organization to engage in some lawful candidate-related political activity, but that activity may not become the organization's primary activity and may create additional tax and reporting obligations. IRS: Political Activity and Social Welfare
Supporting or opposing legislation concerning property taxes is different from supporting or opposing a candidate for public office.
Unrestricted and Restricted Contributions
Unless Untax the Roof expressly agrees otherwise in writing, contributions will support the organization's general mission and may be used where they are reasonably needed.
A donor's note, request, or preferred use will not automatically create a legally restricted fund.
Untax the Roof may establish designated funds for particular state campaigns, research projects, or other purposes. When such a fund is offered, the applicable description will explain how contributions may be used and what will happen if the project is completed, becomes impractical, or receives more money than needed.
A legally restricted contribution will be accepted only through a written agreement approved by an authorized representative of Untax the Roof.
The organization may refuse a contribution that conflicts with its mission, creates an excessive burden, attempts to control research findings, requires unlawful action, threatens the organization's independence, presents unacceptable legal or reputational risks, or contains restrictions the organization cannot responsibly fulfill.
Tax Deductibility
Untax the Roof intends to operate as a social-welfare organization under section 501(c)(4) of the Internal Revenue Code.
Contributions to a 501(c)(4) organization generally are not deductible as charitable contributions for federal income-tax purposes. No donor should claim a deduction based solely on a payment receipt or the organization's nonprofit status. IRS Publication 557: Tax-Exempt Status for Your Organization
Receipts and donation pages will clearly explain the organization's status when fundraising begins. Donors should consult their own tax advisers regarding their individual circumstances.
Donor Privacy and Recognition
Untax the Roof will not publicly identify a donor unless the donor affirmatively chooses to be recognized.
Any public-recognition option should remain unchecked by default. A donor who does not select it will not be publicly named by the organization merely because a contribution was made.
This privacy commitment does not prevent disclosure when legally required, in required government filings, to service providers needed to administer contributions, when the donor authorizes it, or when reasonably necessary to investigate fraud, misuse, or a legal dispute.
Public recognition does not give a donor authority over research, policy, hiring, spending, or organizational decisions.
Financial Transparency
Untax the Roof will provide the financial information required by applicable federal and state law.
Depending on the organization's size, activities, and legal requirements, this may include government filings, financial reports, registration records, or other disclosures.
The organization may publish additional summaries when doing so would meaningfully help the public understand how funds are used and when the organization has the administrative capacity to prepare accurate reports.
Independence of Research
Contributing money does not purchase a particular research conclusion, favorable coverage, access to confidential information, or control over Untax the Roof.
Sponsored or specially funded research will be disclosed when the funding relationship would reasonably help readers evaluate the work.
All published factual material remains subject to the Research Standards and Corrections Policy.
Refunds
The final donation and refund policy will be published before contributions are accepted.
Contributions are ordinarily intended to be final, but the organization may evaluate duplicate transactions, processing errors, unauthorized payments, or other exceptional circumstances under its written policy and applicable law.