North American Sundial Society

Conduct Policy

The North American Sundial Society (NASS) is a not-for-profit, 501(c)(3) organization registered in the state of Maryland. Not-for-profits are able to receive federal and state tax- exempt status. This means NASS is not required to pay federal or state income taxes during the fiscal year. To receive tax-exempt status, NASS must:

  1. Operate exclusively for the purposes set forth in the NASS charter.
  2. None of the NASS funds may inure to any individual.
  3. NASS cannot attempt to influence legislation nor participate in any campaign activity for or against political candidates.

To ensure that NASS provides sufficient transparency, checks and balances, we will conduct all of our business in conformance to the following:

  1. NASS operation is done transparently amongst all board members via email exchanges wherein NASS operations are discussed and, when necessary, voted upon by the board.  Emails of the board transactions are maintained by the Secretary. The Annual General Meeting is held in accordance with NASS By Laws, with minutes of proceedings recorded and formally approved by the board.  Minutes of the Annual General Meeting are published to all NASS members.
  2. The Annual General Meeting is held in accordance with NASS By Laws, with minutes of proceedings recorded and formally approved by the board. Minutes of the Annual General Meeting are published to all NASS members.
  3. NASS fiduciary responsibilities are distributed amongst the board and are transparent.  Subscription income designated to the society is received by the Membership chair.  Income is forwarded to the Treasurer for deposit in NASS accounts. The Treasurer also reviews on-line payment systems (e.g. PayPal) to ensure transactions match NASS bank account transfers. Receipt and transfer of funds are announced via email.  Subscriptions are confirmed by the Vice President..
  4. All legitimate expenses by members on behalf of NASS are recorded by the Treasurer and verified by retained documentation.  Monthly summaries of financial transactions are electronically published to all Board members.  The Treasurer makes the financial books of NASS available to members and the public upon request.  Statements of Financial Position are published in accordance with By Laws and are presented yearly at the Annual General Meeting and published to all NASS members.

This policy shall be reviewed annually.

Approved: 21 Oct 2013
Updated: 18 June 2015