[Chapter-delegates] Accounting Accountability

[Carlos Raúl Gutiérrez G.]

Dear Borka,

both rules apply in Costa Rica and to the ISOC Costa Rica Chapter as a 
registered non-for profit. On top, we have to have gender equality at 
the Board level.

Carlos Raúl Gutiérrez
+506 8837 7176
Skype: carlos.raulg
Current UTC offset: -6.00 (Costa Rica)
On 8 Apr 2016, at 5:32, Borka Jerman Blazic wrote:

> Hi Eric,
>
> Good question raised by you. The problem I see is in the difference of 
> Chapters status and organization.
> I can only speak for my country where the law is very restrictive 
> regarding the acting of
> registered legal non-for profit association.  The following apply:
>
> -our Bylaws must be written in accordance with the state law. They are 
> reviewed by
> regional state agency each time a word or a number is changed and 
> after
> approval are receiving a seal. They must be approved
> as well by the society assembly.
>
> -we must have licensed accounting service, that overlook and manage  
> the bank transactions and
> prepare  each year accounting report that is approved by the society 
> assembly and then
> submitted to the government accounting office - office for public 
> evidences
> and services (ajpes, http://www.ajpes.si/). We are also obliged to pay 
> tax to the
> state official taxation service for each payment or bill.
>
> So, the control in my country is very strict, but I do not know if 
> this apply to
> other countries a s well.
>
> Regards,
>
> Borka
>
>
>
>
>
> Eric Burger je 8.4.2016 ob 12:52 napisal:
>> One of the major issues with disbursing funds is accounting and 
>> accountability. Get one of those wong and the Internet Society loses 
>> its tax exempt status. Losing its tax exempt status could result, in 
>> the extreme, in the liquidation of ISOC. At the worst, such an event, 
>> and the path to that event, would mean lots of lawyers getting rich 
>> and those of us in chapters getting nothing.
>>
>> Tax law is specific about banning individuals from enriching 
>> themselves from a non-profit. This is one of the structural reasons 
>> why non profit pay is so much less than private sector pay for the 
>> same job.
>>
>> A problem with simply paying block grants to chapters is if ANY 
>> chapter improperly spends the money, then ALL of ISOC is at risk.
>>
>> I am not saying ISOC should not be financially supporting Chapters. 
>> What I am saying is that if there is going to be some sort of funding 
>> model proposed, please also propose how the accountability mechanisms 
>> will work.
>>
>>
>> --
>> Sent from a mobile device. Sorry for typos or weird auto-correct. 
>> Thank IETF LEMONADE for mobile email! See 
>> <https://www.standardstrack.com/ietf/lemonade/ 
>> <http://www.standardstrack.com/ietf/lemonade/%3E>>
>> -------- Original message --------
>> From: Keith Davidson <keith at internetnz.net.nz>
>> Date: 4/8/2016 1:28 AM (GMT-03:00)
>> To: 'Chapter Delegates' <chapter-delegates at elists.isoc.org>
>> Subject: Re: [Chapter-delegates] ISOC-NY President Resigns
>>
>> I respect the validity of the concept of bulk funding as a method of
>> supporting chapters. But there is some risk attached for ISOC in 
>> taking
>> such an approach. It might be that 100 chapters pull ISOC in 100
>> different directions. There would likely be high levels of 
>> duplication
>> of efforts and energies with many people doing the same function. etc
>> etc. What safeguards would ISOC have that the funds were not being
>> wasted, or mis-used?
>>
>>
>> _______________________________________________
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>> Society
>> Chapter Portal (AMS): https://portal.isoc.org
>
>
> -- 
> Prof.dr.Borka Jerman-Blažič Head, Laboratory for Open systems and 
> Networks Jožef Stefan Institute and Faculty of Economics, Ljubljana 
> University Slovenia tel. +386 1 477 3408 tel. +386 1 477 3756 mob. 
> +386 41 678 410
> _______________________________________________
> As an Internet Society Chapter Officer you are automatically 
> subscribed
> to this list, which is regularly synchronized with the Internet 
> Society
> Chapter Portal (AMS): https://portal.isoc.org