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* IRS Code (IRC) requires a 501c7 organization to distribute funds in accordance with specific rules/guidelines. Distribution to an individual who belongs to the organization requires definitive proof that they are not receiving a personal disbursement or receiving a personal benefit from the club as an owner or shareholder. Paying an individual for services falls under a different authorization that is allowed under the IRC for a 501c7 organization. In 2023 all regions must be IRS sanction 501c7 organizations in good standing or the VOA National club will hold the Regional disbursement of funds in escrow until such time as the region completes all IRC requirements to become a current/sanctioned 501c7organization. VOA National will host workshops to ensure all regions have an understanding, obtain the required paperwork, and are able to successfully file the required information with their state and the federal government to become a sanctioned 501c7 Not-for-Profit organization.

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