Corporate and Financial Information
The Richard Brough Family Organization
(RBFO) is an Ancestral
Family Organization, and directs and supports the on-line activities
and identity of the Brough Family Organization (BFO).
Past and Present Finances of the RBFO
During the past 41 years, from 1 June 1969 to 31 December
2010, the RBFO has received $151,953
from its members. This money came mainly from the sale of publications
and contributions. To accomplish its objectives, the RBFO has spent about
60% of its income on genealogical research, about 22% of its income on
the printing of books and other written materials and the production of
CD's and videos, and about 15% of its income on postage, stationary, office
supplies, computer typography, Internet and web related costs and government
registration fees. Currently, the RBFO has no debt and maintains a positive
balance in accordance with financial objectives determined annually by
its Board of Trustees.
Each year the RBFO hopes that enough donations will
be forthcoming to cover an estimated $3,500 in annual expenses–which includes
$3,000 for additional research projects and $500 for office supplies,
printing, postage, and Internet and Web hosting costs. Therefore, the
RBFO asks parent or grandparent organizations to try and raise $100 or
more that can be donated annually to the RBFO. Of course all financial
donations–large or small–are always welcomed and greatly appreciated and
are tax-deductible in the United States. As always, please send your donations
to:
Mrs. Janene Brough Wood, RBFO
Secretary
115 East 800 North, Bountiful,
Utah, 84010, USA
Tax Deductions and Tax Information for RBFO Members
The Richard Brough Family Organization
(RBFO) is one of the largest ancestral family organizations in the
world, and is listed by the Internal Revenue Service (IRS) of the United
States Government as a non-profit, tax-exempt family history and genealogical
organization that is “a public charity with a 50% deductibility limitation.”
(“The 50% limit applies to the total of all charitable contributions [a
person] make[s] during the year.
This means that [a person’s] deduction for charitable contributions
cannot be more than 50% of [his/her] adjusted gross income for the year.”)
(See www.irs.gov/app/cgi-bin/eosearch.cgi
.)
According to IRS documents,
United States citizens “can deduct [their]
contributions of money or property that [they] make to, or for the use
of [the RBFO].” Individuals
who “give property to [the RBFO]…can generally deduct the fair market
value of the property at the time of [their] contribution.”
Also, RBFO members “may [also] be able to deduct some amounts”
of “out-of-pocket expenses” they “pay in giving services to [the RBFO]”—such
as “the cost of gas and oil, that are directly related to the use of [their]
car in giving services to [the RBFO]”, and “travel expenses necessarily
incurred while [they] are away from home performing services for [the
RBFO].” (See IRS Publication
# 526 on “Charitable Contributions”--from which the above quoted statements
come from--for further detailed information about these allowable tax
deductions.)
In accordance with IRS policy, the RBFO “give[s] a
written statement [to all United States
citizens who] make [an annual] payment to [the RBFO]
that is more than $75 and is partly a contribution and partly for goods
or services,” and also provides a written “acknowledgement of [all individual]
contribution[s]” of “$250 or more.”
(See IRS Publication #
526.) This statement
or acknowledgement is sent out every January to qualifying donors by the
RBFO Secretary and is entitled “RBFO Acknowledgement of Contributions
Statement.” However, in an
effort to make sure that every qualified donor receives such a statement,
the RBFO Board of Trustees asks that all RBFO donors who feel they have
contributed $75 or more in monetary contributions or goods or services
in a calendar year to the RBFO submit an itemized description of such
contributions or expenditures—along with supporting explanations and copies
of any related bills and receipts—to the RBFO Secretary by January 10th.
The RBFO Secretary will then review such materials with the RBFO
Board of Trustees and will, after receiving the Board’s approval, send
back to qualified donors an official “RBFO Acknowledgement of Contributions
Statement" by January 31.
RBFO Articles of Incorporation
Articles of Incorporation of the
Richard Brough Family Organization
(Originally Incorporated on 29 March 1979. Revised
and approved by the RBFO Board of Trustees in 2010 )
Articles of Incorporation of the Richard Brough Family Organization
The undersigned, acting as incorporator of a corporation under the State
of Utah, adopt the following Articles of Incorporation for such corporation.
Article 1: Name
This family organization shall be known as the Richard Brough Family Organization
Article II: Term
The corporation shall be perpetual unless sooner terminated by law, or
under such terms and conditions as may be hereinafter referred to.
Article III: Corporate Purposes
The purpose of this corporation's existence shall be lawful purposes set
forth in and provided for by the State of Utah, but particular emphasis
shall be placed upon the following specific purposes to carry out the
intent of this corporation:
A) The activities and pursuits of this corporation shall be guided by
and be consistent with the principles of religious belief of The Church
of Jesus Christ of Latter-day Saints and particularly as such religious
teachings embrace and direct genealogical research and family history
activities.
B) The corporation shall engage in genealogical and historical research
throughout the world in behalf of the ancestors, descendants and relatives
of the Broughs of the British Isles--with specific emphasis on the ancestors,
descendants and relatives of Richard Brough and Mary Horleston of Staffordshire,
England. (Richard Brough was born in Staffordshire, England, on 14 February
1786; he married Mary Horleston on 7 August 1825; and he died in Staffordshire,
England on 31 January 1873.)
C) The corporation shall educate the membership and others of the history
and family traditions within the genealogical lines of the memberships.
D) The corporation shall compile current records and establish a means
for perpetuating and publishing such records for future generations using
all current and future technological means available.
E) The corporation shall organize and provide family reunions and historical
tours so that family members can gain a greater knowledge and appreciation
of the history and family traditions within the genealogical lines of
the membership.
F) The corporation shall hire specialists (as needed) to engage in appropriate
genealogical and historical research anywhere in the world related to
the ancestors, descendants and relatives of the Broughs of the British
Isles--with specific emphasis on the ancestors, descendants and relatives
of Richard Brough and Mary Horleston of Staffordshire, England.
G) The above purposes shall not be construed as limitation in any way
upon the activities of this corporation and it shall be entitled to pursue
any or all of the purposes cited in or provided for in such statutes.
Article IV: Members
The corporation shall have members. All descendants and relatives of the
Broughs of the British Isles--and especially those descendants and relatives
of Richard Brough of Staffordshire, England (who was born in Staffordshire,
England, on 14 February 1786; married Mary Horleston on 7 August 1825;
and died in Staffordshire, England on 31 January 1873), are eligible for
membership in this corporation. Each descendant or relative may become
a member thereof by submitting to the Secretary a written statement containing
his/her name, address, and showing his or her relationship to the Broughs
of the British Isles or to Richard Brough of Staffordshire, England. Persons
under eighteen shall be Junior Members and are not permitted to vote nor
hold office and are exempt from the payment of any dues.
Article V: Shares of Stock
Shares of stock evidencing membership in the corporation shall not be
issued or required.
Article VI: Meetings
An annual meeting of the Board of Trustees will be held
as determined by the President of the Board of Trustees. A By-Decadal
Family Reunion (for all members of the organizations) will be held as
determined by the President of the Board of Trustees. Other specific meetings
of various operating divisions within the Board of Trustees can be held
at any time as determined appropriate by the President of the Board of
Trustees.
The main purposes of the annual meeting will be to inform
the Board of Trustees of the accomplishments during the past year of the
purposes of the corporation, as well as to elect Trustees and Officers
of the Board of Trustees. Failure to hold an annual meeting--or other
meetings and reunions-- will not disorganize this organization. In the
event a meeting or election is not held the elected Trustees will remain
in their offices until such time that a meeting and election can take
place.
Article VII: Board of Trustees
The affairs, businesses and properties of
the corporation shall be managed by a Board of Trustees. The members of
the Board of Trustees shall consist of up to thirty individuals, comprised
of voting or Governing Members of the Board of Trustees--who must be descendants
of Richard Brough of Staffordshire, England (mentioned above), and non-voting
or International Members of the Board of Trustees.
Trustees must be members of the corporation
but need not be residents of the state of incorporation. The term of office
of the Board of Trustees shall be one to fifteen years or until their
successors have been elected and qualified.
A Trustee may be nominated and voted into
office by a majority of the Board of Trustees at their annual meeting
or on other occasions as agreed upon by the majority of the Board of Trustees,
or by the general membership of the corporation at their By-Decadal Family
Reunion. A Trustee can be removed by the majority vote of the remaining
Trustees.
Article VIII: Executive Officers
The Executive Officers of the corporation must be descendants
of Richard Brough of Staffordshire, England (mentioned above). Also, Executive
Officers must be members of the Board of Trustees and must consist of
the President, Vice-President(s), Secretary(s), Treasurer(s) and Family
Genealogist(s) of the Board of Trustees, and other Board Members as determined
appropriate by the majority members of the Board of Trustees.
Executive Officers shall be appointed to and serve in
their office as determined by the majority members of the Board of Trustees,
and shall serve until they resign voluntarily from their office or are
replaced or voted out of their office by a majority of the Board of Trustees
at an authorized meeting of the Board of Trustees. The specific duties
of Executive Officers shall be determined by the majority members of the
Board of Trustees.
Executive Officers shall meet and/or communicate on
a regular basis to plan, organize and execute the affairs of the corporation.
They shall report their activities to the Board of Trustees at the annual
meeting of the corporation and at the by-decadal family reunion of the
corporation.
Article IX: Finances and Compensation
Members of the corporation may freely contribute to
the needs of the corporation for such purposes as genealogical research,
the preservation of historical records, related religious work, and family
meetings and activities. Dues may be established for members of the corporation
by a majority vote of all members present at the by-decadal family reunion,
if deemed appropriate or necessary by the Board of Trustees.
All monies of the corporation not otherwise employed
shall be deposited from time to time to its credit in such banks as the
Board of Trustees may select or as may be selected by any officer or agent
authorized to do so by the Board of Trustees.
All checks shall be authorized to be released for payment,
and shall be signed by such officer(s) and/or agent(s) of the corporation
in such manner and by whom the Board of Trustees may from time to time
determine appropriate.
The Board of Trustees of the corporation shall serve
in the general and regular capacity of their office without compensation;
provided, however, they shall be reimbursed by the corporation for any
unusual service performed for the corporation as directed by the Board
of Trustees.
Article X: Incorporators
The present incorporators are the current Executive Officers of the RBFO.
Article XI: Principal Office:
The present principal office is 115 East 800 North, Bountiful, Utah, 84010.
Article XII: Termination and Dissolution
Upon the winding up and dissolution of this corporation,
after paying or adequately providing for the debts and obligations of
the corporation, the remaining assets shall be distributed to a nonprofit
fund, foundation or corporation, which is organized and operated exclusively
for charitable, educational, or religious and/or scientific purposes and
which has established its tax-exempt status under Section 501
(c) (3) of the Internal Revenue Code of the United States of America.
No part of the net earnings of this corporation shall
ever inure to or for the benefit of or be distributed to its members,
trustees, officers, or other private persons, except that the corporation
shall be empowered to pay reasonable compensation for services rendered
and to make payments and distributions in furtherance of the exempt purposes
for which it was formed.
Notwithstanding any other provisions of these articles,
the corporation shall not carry on any other activity not permitted to
be carried on by a corporation exempt from Federal Income Tax under Section
501 (c) (3) of the Internal Revenue Code of 1954 of the United States
of America.
Article XIII: Duties and Responsibilities of RBFO Governing Board
of Trustees
Duties of the President
The President shall oversee the Board of Trustees and preside over the
Annual Meeting of the Board of Trustees and Executive Officers and RBFO
sponsored International Brough Reunions. The President shall also guide
the regular and general operations of the family organization.
Duties of the Vice President(s)
The Vice President(s) shall represent various family branches of the RBFO
and encourage descendants of these branches to participate in the family
organization and at RBFO sponsored International Brough Reunions.
Duties of the Secretary/Treasurer(s)
The Secretary/Treasurer(s) shall keep a record of the general operations
of the organization, an accurate account of all financial transactions
of the organization, and an up-to-date list of all registered family members.
The Secretary/Treasurer may appoint an Assistant Secretary/Treasurer to
help with such endeavors.
Duties of the Family Genealogist(s)
The Family Genealogist(s) shall conduct genealogical and historical research
throughout the world in behalf of the ancestors, descendants and relatives
of the Broughs of the British Isles, and shall contact and encourage potential
family members to join, contribute, and participate in the activities
and purposes of the family organization.
Duties of the Members of the Board of Trustees
All Members of the Board of Trustees shall
represent various family branches of the RBFO and encourage descendants
of these branches to participate in the family organization.
Governing Members of the Board of Trustees
shall vote on current and proposed projects and goals of the organizations
at its Annual Board Meeting, and shall suggest projects and goals for
the organization, and participate in directing and facilitating RBFO sponsored
International Brough Reunions.
International Members of the Board of Trustees
shall suggest projects and goals for the organization, and shall participate
in directing and facilitating RBFO sponsored International Brough Reunions.
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