Brief descriptive title of the proposed activity
If applicable, who will be teaching or leading the activity?
A paragraph or two describing the proposed activity, e.g., what will take place, what will be involved before, during, and after the activity, its purpose/goal, and any other details.
Date(s) and time(s) the activity would take place
Indicate if there is a preferred size, or a minimum or maximum number of participants.
[1] CSS members who qualify for introductory retreats must: be currently enrolled in or have completed Foundations Studies; be currently enrolled in the CSS Distance Studies program and completed at least phase III of the course with a mentor; or have completed at least one year of practitioners’ group. [2] CSS members who qualify for advanced retreats must have completed at least one introductory retreat with CSS. Note: Without a compelling reason, CSS classes and events may not limit participation based on gender, ethnicity, sexual orientation, religion, marital status, age, or national origin. The board must approve exceptions to this policy.
Check all that apply.
Private benefit is a broad concept that applies whenever any individual, whether associated with the organization or not, reaps a benefit that is not within keeping of the exempt purpose of the organization. Private benefit does not have to be financial. The IRS does not see private benefit in absolute terms. It is allowable when it is insubstantial or incidental to the main service being provided. It is not acceptable when a service or a financial transaction is purposefully aimed to benefit an individual or a narrowly defined group rather than the public.
Private inurement is an important part of private benefit and it happens when an insider — an individual who has significant influence over the organization — enters into an arrangement with the nonprofit and receives benefits greater than she or he provides in return. The most common example is excessive compensation, which the IRS condemns through Intermediate Sanctions, significant excise taxes. Insiders — referred to in IRS parlance as “disqualified persons” — can be high-level managers, board members, founders, major donors, highest paid employees, family members of the above, and a business where the listed persons own more than 35 percent of an interest. Private inurement is an absolute term. There is no de minimis restriction. If a nonprofit is organized to benefit an individual — even while fulfilling its tax-exempt purpose — it cannot be a tax-exempt organization. Under the state law, an organization may lose its nonprofit status.
