ARRL

ARRL Second Century Campaign

Second Century Campaign Committee

http://www.arrl.org/files/file/Development/SCC_Committee.gif

(Seated L to R) Mary Hobart, K1MMH, ARRL Chief Development Officer; David W. Brandenburg, K5RQ, Campaign Chairman; Kay Craigie, N3KN, ARRL President (Standing L to R) Ken Byers, K4TEA; Bob Allphin, K4UEE; Mike Valentine, W8MM; L. Dennis Shapiro, W1UF; Dave Sumner, K1ZZ, ARRL Chief Executive Officer; Frank Donovan, W3LPL; Rick Roderick, K5UR (Not pictured) Steve West, W7SMW; Glenn Johnson, WØGJ; Barry Shelley, N1VXY, ARRL Chief Financial Officer

Campaign Information

  • What is the vision of the Second Century Campaign?

    Increasing the ARRL Endowment will mean that the organization’s financial position will be able to continue its services to members and to Amateur Radio.
     

    The ARRL Second Century Campaign will open a path to passionate involvement in Amateur Radio by new generations, providing opportunities for educational enrichment, community service and personal achievement through the exploration and use of the magic of radio communication.
     

    To launch its second century, ARRL will secure significant financial resources to fund ARRL’s permanent commitment to the following objectives:
     

    • Build upon its historic role as a responsive, flexible and progressive organization dedicated to the promotion and advancement of the art, science and enjoyment of Amateur Radio

    • Organize, promote and manage a national program to offer a 21st century experience to young people as they build skills in scientific and technological discovery through Amateur Radio in a safe competitive and collaborative environment for their curiosity and creativity
       
    • Enhance Amateur Radio’s capacity to serve local, national and global communities by applying and sharing our radio communication skills, technical knowledge and volunteer ethic in response to disaster and in public service communications
       
    • Increase Amateur Radio’s capacity to serve local, national and global communities by sharing our radio communication skills and knowledge and by strengthening and expanding partnerships with organizations pursuing similar or complementary goals
       
    • Commemorate the contributions and accomplishments of the Amateur Radio community since 1914.

  • Why should I consider a gift to the Endowment?

    Each radio amateur has his/her own story to tell.  Those stories among our members have similarities in many cases.  Many current members tell us that they earned their first license in their early teens when it gave them an outlet for their curiosity and interest in science.  Since those first years, many members have found both vocations and avocations that have led them on a path to professional success. A gift to the ARRL Endowment encourages members who have enjoyed success because of Amateur Radio to give something back to the service and ensure that ARRL will be there to support radio amateurs in the years ahead.

  • How will the ARRL Endowment manage my contribution?

    Gifts to the ARRL Endowment are invested with other funds in the ARRL investment portfolio.  The goal of gifts to the Endowment is to invest gifts in specific endowment funds in order to produce earnings that will support those areas of the organization or to provide unrestricted earnings to support activities as needs emerge.

  • Why should I contribute to a specific endowment fund?

    Donors to ARRL often have specific interest areas which their annual contributions support each year, such as: education, spectrum defense, W1AW or historic preservation. These contributions serve as operating revenue or a “checking account”.  In the ARRL Endowment, there are similar funds that operate as a “savings account” and produce earnings for the organization.  The goal is to retain the principal and only use the earnings when needed. 

  • How can I make my gift to the ARRL Endowment?

    ARRL encourages donors to consider making a thoughtful stretch commitment composed of a matrix of assets – cash, securities and estate planning instruments such as bequests, trusts, life insurance, 401K and annuities.

  • What are the ARRL gift acceptance policies?

    The following guidelines are recommended for ARRL’s Gift Policy as they relate to the Second Century Campaign, and are not intended to supersede or conflict with existing policies.

    1. Effective May 19, 2011 all ARRL Endowment gifts (without prior pledges) and pledges of cash or convertible property made during the campaign will be counted toward the campaign goal, provided they are not fulfilling a previous pledge.

    2. For recognition purposes, individuals whose gifts are matched by their employers will receive additional campaign credit for the match amount.

    3. Accounting for gifts and commitments will follow rules established by the Financial Accounting Standards Board (FASB].

    4. Campaign pledges may be paid on a schedule established by the donor, preferably within a five-year period or longer if approved by ARRL.  Campaign pledges will be considered to be "in arrears" after the pledge is 90 days delinquent.  At such time, the Campaign/Development Office will contact the donor to determine if there is intent to complete the pledge.  If, after 180 days delinquent, there has been no response from the donor the pledge will be written off.

    5. Charitable remainder trusts, gifts of securities and gift annuities should generally be credited at fair market value, i.e., the full amount of the assets given.  Charitable lead trusts will record only the income received during the period of operation of the trust in the campaign.

    6. Contributions of stock and securities will be liquidated.

    7. Policy for Insurance gifts to be determined.

    8. Bequests will be accepted in accordance with the following policy, pending input from committee members experienced with capital campaigns.

    a. Credit will be granted for new bequests to the extent they have not been counted in previous fund-raising efforts.

    b. In order to be included in the campaign total, the dollar amount of the bequest needs to be stated, even though it may have to be conservatively estimated.  For credit to be given for bequest intentions the ARRL must be provided with written documentation of the intent.

    9. All deferred and planned gifts will be counted toward the goal, provided they fulfill other requirements outlined in these policies.

    10. Non-cash gifts with a value of less than $5,000 will be counted in the campaign totals at the appraised value provided by the donor.  If the gift is valued at $5,000 or more, a qualified appraisal by the donor will be required.  Acceptance of non-cash gifts valued at $5,000 or more will be contingent upon the approval by the CEO, CFO and CDO.
     

    a.    Acknowledgments for non-cash contributions valued at $250 or more will describe the donation.  The amount of specific detail increases with the value of the gift.

     

    b. Acknowledgement of non-cash gifts of property valued at $500 or more within two years of donation will follow IRS guidelines.

     

    c. Gifts of equipment (radios, antennas, etc), and publications will not be accepted.

     

    d. Acceptance of gifts of real estate, jewelry, artwork, antiques, boats, airplanes, or automobiles/trucks is subject to approval by ARRL.

     

    e. All non-cash gifts must be accompanied by independent appraisal secured by the donor per IRS regulations.

     

  • What are the ARRL named giving opportunities?

    As part of the Second Century Campaign to build the ARRL Endowment, donors may consider commitments to “name” key areas of ARRL activity. A list of projects, initiatives, building locations and professional positions within ARRL are offered to donors and prospects who wish to make a significant commitment to ARRL. 

    Contributions will be included in the ARRL Endowment. The naming rights extend for a 20-year period (unless otherwise noted) from the date of the gift and are renewable at that time. Each naming opportunity qualifies the donor to be part of the ARRL Maxim Society as noted below or, if already a member of the Maxim Society, to move to a higher level of recognition.

    Maxim Society Millennium Class

    ARRL Logbook of the World Program (25 years) $2,000,000
    W1AW Operating Suite (3) (20 years) $1,000,000 each


    Maxim Society Century Class

    ARRL Laboratory (20 years) $1,000,000
    ARRL Education and Conference Center (New) $ 500,000


    Maxim Society Fellow Class

    ARRL Education & Technology Program
    $ 300,000
    ARRL Teachers Institute $ 300,000
    ARRL Historic Preservation Program
    $ 200,000

     
    ARRL Maxim Society Founder Class

    ARRL Conference Room $ 150,000
    Professional Staff Positions $ 100,000 each unless otherwise noted  
    Chair in Advocacy (CEO)
    Chair in Technical Relations (CTO- DC)
    Chair in Regulatory Affairs
    Chair in Education and Youth Development
    Chair in Public Service and Emergency Response
    DX Chair
    Chair in Radiosport
    Chair in Information Technology
    Chair in Publications Management
    Chair in Amateur Radio News
    Chair in Laboratory Services Management
    Chair for W1AW Operations
    QST Editorial Chair

     

    Maxim Society Benefactor Class

    QEX Editorial Chair $ 50,000
    NCJ Editorial Chair $ 50,000
    Chair in Electronic Media and Digital Development $ 50,000
    Chair in Field Relations $ 50,000
    Volunteer Examiner Chair
    $ 50,000
    Chair in Club Relations and Mentoring $ 50,000


    Maxim Society Benefactor Class

    ARRL Executive Suite $  75,000
    ARRL Lobby $  75,000


  • Can I contribute to both the Second Century Campaign & WRTC 2014?

    WRTC2014 will take place in New England on the weekend of July 12-13, 2014 with two-operator teams from around the world vying for the gold, silver and bronze medals. This exciting “Olympic-style” operating event will be used to promote Amateur Radio to the public in the New England region and beyond, focusing on using the competition to attract youth interest in our hobby. The WRTC2014 organizers must raise $500,000 before July 2014 for the event, including the pre- and post-contest program.

    If you are considering providing financial support to either WRTC2014 or the ARRL Second Century Campaign, there’s an exciting opportunity to do both with a gift to WRTC2014 now and a multi-year commitment to the ARRL Second Century Campaign starting in 2013 and extending through 2016 or beyond. The WRTC2014 organization and ARRL have together developed a package of benefits for VIP contributors*, including “all-access passes” to WRTC2014 activities, accommodations, exclusive tours, celebrity dinners, etc. AND VIP access to the ARRL National Convention to be held in Hartford right after the WRTC2014 competition. This is a once-in-a-lifetime opportunity to support two major Amateur Radio events and be recognized as an elite contributor to the future of our hobby.

  • How can I contribute directly from an IRA to the SCC?

    A QCD must meet all of the following tax-law requirements:

     

    • It must be distributed from an IRA, and it cannot occur before you, as the IRA owner or beneficiary, are 70½.
       
    • The funds must be transferred directly from your IRA trustee to the charity. You cannot receive the funds yourself and then make the contribution to the charity. However, the IRA trustee can give you a check made out to the charity that you then deliver to the charity.
       
    • You must get and keep substantiation of the contribution from the charity. Also, you must not have received any benefit (such as tickets to an event) in return for making the contribution. Beware of this rule!
       
    • It must be a distribution that would otherwise be taxable. A Roth IRA distribution can meet this requirement if it’s not a qualified (meaning tax-free) distribution. However, making QCDs out of Roth IRAs is usually inadvisable for reasons explained later.

    $100,000 Annual Limit Applies

    There’s a $100,000 limit on total QCDs for any one year. But if both you and your spouse have IRAs, each of you is entitled to a separate $100,000 limit, for a combined total of $200,000, even if you file jointly.

    Tax-Saving Advantages

    The QCD strategy has at least four potential tax-saving elements.

    1. QCDs are not included in your Adjusted Gross Income (AGI). This lowers the odds that you will be affected by various unfavorable AGI-based rules — such as those that can cause more of your Social Security benefits to be taxed, less of your rental estate losses to be deductible and more of your investment income to be hit with that new 3.8% Medicare contribution tax. Also, QCDs are exempt from the rule that says your itemized charitable write-offs for the year cannot exceed 50% of AGI (any excess donations are carried forward for up to five years). Connecticut and many other states base their income on adjusted gross income.
       
    2. A QCD from a traditional IRA counts as a distribution for purposes of the required minimum distribution rules. Therefore, you can arrange to donate all or part of your 2013 required minimum distribution (up to the $100,000 limit) that you would otherwise be forced to receive and pay taxes on.
       
    3. If you own one or more traditional IRAs to which you have made nondeductible contributions over the years, your IRAs consist partly of a taxable layer (from deductible contributions and account earnings) and partly of a nontaxable layer (from those nondeductible contributions). Any QCDs are treated as coming straight from the taxable layer. Any nontaxable amounts are left behind in your IRA(s). Later on, those nontaxable amounts can be withdrawn tax free by you or your heirs.
       
    4. QCDs reduce your taxable estate.

    Are You a Good QCD Candidate?

    If you can afford to donate IRA money, you can benefit tax-wise if you match one or more of the following profiles:

    • You don’t itemize deductions (under the normal rules, only itemizers get any income tax benefit from charitable donations).
    • You itemize, but your charitable donation deductions for 2013 would be delayed by the 50%-of-AGI restriction or partially phased out because you’re a high-income taxpayer.
    • You want to avoid being taxed on the required minimum distributions that you must take from your IRA.
    • You are looking for a super-simple estate tax reduction strategy.

  • Second Century Campaign Pledge Form

    Use this form to make a commitment for the purpose of defining a path to passionate involvement in Amateur Radio by new generations, providing opportunities for educational enrichment, community service and personal achievement through the exploration and use of the magic of radio communication.

     
    Learn More

Join ARRL

Donate Now

QST Get it here