Legal, Tax, Financial and Policy Documents

Index of Legal, Tax, Financial and Policy Documents on Website

A. Certificate of Incorporation

  1. Long-form Certificate of Good Standing listing all of the documents of French Heritage Society, Inc. (a New York Not-For-Profit corporation, the “Corporation”) on file with the State of New York, Department of State, as the Certificate of Incorporation filed on October 23, 1981 and the Certificate of [Amendment] Change of Name filed on January 2, 2002. [1 page]
  2. Receipt for filing fee. [1 page]
  3. Certificate issued by the State of New York, Department of State, certifying that the annexed copy conforms to the original documents then on file with the Secretary of State. [1 page]
  4. Copy of the Certificate of Amendment of the Certificate of Incorporation of the Corporation changing the name of the Corporation from Friends of V.M.F., Inc. to French Heritage Society, Inc., and including: a notary certificate; and a copy of the back cover with filing stamps. [4 pages]
  5. Certificate issued by the State of New York, Department of State, certifying that the annexed copy conforms to the original documents then on file with the Secretary of State. [1 page]
  6. Memorandum issued by the New York State Department of Education waiving the need for the Corporation to obtain the consent of the Commissioner of Education under Section 216 of the State of New York Education Law to the filing of its certificate of incorporation and stating its ‘no objection’ to the Corporation’s filing of its Certificate of Incorporation, including a listing of the understandings and conditions to the granting of the waiver. [2 pages]
  7. A copy of the original Certificate of Incorporation of the Corporation, and including: a notary certificate; a certificate signed (a) by a Justice of the Supreme Court of the State of New York, First Judicial District, approving and consenting to the filing of the Corporation’s Certificate of Incorporation and (b) on behalf of the Attorney General of the State of New York; a certificate on behalf of the Corporation certifying that no previous application had been made to any Justice of the Supreme Court for an order approving and consenting to the filing of the Corporation’s Certificate of Incorporation; and back cover with filing stamps. [10 pages]
  8. French translation of Certificate of Incorporation, as amended

B. By-laws

  1. By-laws of the Corporation, as amended, by action taken by the Board of Directors on May 18th, 2020, and as currently in effect. [9 pages]
  2. French translation of By-laws of the Corporation, as amended

C. U.S. Tax Status

  1. Application for Recognition of Exemption on Form 1023 filed on behalf of the Corporation with the Internal Revenue Service, Manhattan District Director, on December 28, 1981. [19 pages]
  2. Letter dated February 23, 1982 from the Internal Revenue Service, District Director, Manhattan District, requesting additional information to supplement the Application for Recognition of Exemption. [2 pages]
  3. Letter dated March 15, 1982 from Dana W. Hiscock of Mudge Rose Guthrie & Alexander, acting on behalf of the Corporation, to the Internal Revenue Service supplying additional information in response to the IRS letter dated February 23, 1982 requesting such information. [3 pages]
  4. Original Determination Letter, dated May 26, 1982, issued by the Department of the Treasury, Internal Revenue Service, District Director. Manhattan District, stating that the IRS has determined that the Corporation is “exempt from Federal income tax under section 501(c)(3) of the Internal Revenue Code”. [2 pages]
  5. Replacement Determination Letter, dated June 2, 1982, issued by the Department of the Treasury, Internal Revenue Service, District Director. Manhattan District, stating that the IRS has determined that the Corporation is “exempt from Federal income tax under section 501(c)(3) of the Internal Revenue Code” (issued because the original Determination Letter dated May 26, 1982 contained a typo in the name of the Corporation). [2 pages]
  6. Letter dated December 19, 1986 from the Internal Revenue Service, District Director, Brooklyn District, requesting additional information to establish that the Corporation is a publicly supported organization and not a private foundation. [2 pages]
  7. Letter dated May 14, 1987 from Dana W. Hiscock of Mudge Rose Guthrie Alexander & Ferdon, acting on behalf of the Corporation, to the Internal Revenue Service supplying additional information in response to the IRS letter dated December 18, 1986 requesting such information. [The copy of this letter has been modified, as permitted by the IRS, to exclude the names and addresses of contributors listed in the letter as filed with the IRS.] [8 pages]
  8. Determination Letter, dated June 9, 1987, issued by the Department of the Treasury, Internal Revenue Service, District Director, Brooklyn District, stating that the Corporation is not a private foundation because the Corporation is an “organization of the type described in section 509(a)(1) and section 170(b)(1)(A)(vi) [of the Internal Revenue Code] [i.e., a public charity].” [2 pages]
  9. Letter dated March 31, 2003 issued by the U.S. Department of Treasury, Internal Revenue Service, acknowledging the change of name of the Corporation and confirming that the two Determination Letters of May 26, 1982 and June 9, 1987 remain in effect and confirming that donors may deduct contributions to the Corporation as provided in Section 170 of the U.S. Internal Revenue Code. [2 pages]

D. Audited Financial Statements

  1. Statement of Financial Position for French Heritage Society as of December 31, 2022,  and the related statements of activities, functional expenses and cash flows for the year then ended, accompanied by the independent auditors’ report thereon by Condon O’Meara McGinty & Donnelly LLP. [18 Pages]
  2. Statement of Financial Position for French Heritage Society as of December 31, 2021,  and the related statements of activities, functional expenses and cash flows for the year then ended, accompanied by the independent auditors’ report thereon by Condon O’Meara McGinty & Donnelly LLP. [19 Pages
  3. Statement of Financial Position for French Heritage Society as of December 31, 2020,  and the related statements of activities, functional expenses and cash flows for the year then ended, accompanied by the independent auditors’ report thereon by Condon O’Meara McGinty & Donnelly LLP. [15 Pages]

E. U.S. Tax Returns

  1. Corporation’s U.S. tax return on Form 990 for 2022 [The copy of this Form has been modified, as permitted by the IRS, to exclude the names and addresses of contributors listed in Schedule B to the Form as filed with the IRS.] [53 Pages]
  2. Corporation’s U.S. tax return on Form 990 for 2021 [The copy of this Form has been modified, as permitted by the IRS, to exclude the names and addresses of contributors listed in Schedule B to the Form as filed with the IRS.] [55 Pages]
  3. Corporation’s U.S. tax return on Form 990 for 2020 [The copy of this Form has been modified, as permitted by the IRS, to exclude the names and addresses of contributors listed in Schedule B to the Form as filed with the IRS.] [58 Pages]

F. Policies

  1. Conflict of Interest and Related Party Transaction Policy [8 pages]
  2. Whistleblower Policy [3 pages]
  3. Document Retention Policy [3 pages]
  4. Policy on the Process for Determining Executive Compensation [2 pages]
  5. Joint Venture Policy [2 pages]
  6. Supplement to Joint Venture Policy [1 page]
  7. Website Privacy Policy [2 pages]
  8. Audit Committee Charter [7 pages]
  9. Gift Acceptance Policy [7 pages]
  10. Policy Against Discrimination and Harassment [5 pages]
  11. Code of Conduct and Ethics [10 pages]
  12. Operating Reserve Policy (as amended) [2 pages]
  13. Donor Privacy Policy [4 pages]
  14. Measuring Effectiveness Policy [1 page]

G. Declaration in France

  1. Déclaration Préalable filed with the Préfecture de Police de Paris.
  2. Lettre du Préfecture de Police, le 27 Septembre, 2012, acknowledging the filing of the Declaration