Speaker notes
1. Five options before Woods chooses
The five options are discussion paths, not mutually exclusive legal categories. Woods is multi-state; Michigan is an example from the frozen brief, not a selected home state. No recommendation to file. The board must establish purpose and authority first.
2. State form / federal status
Michigan corporation information and IRS Publication 557 distinguish organization under state law from federal exemption. Do not imply that forming an entity settles multi-state obligations.
3. Unincorporated for now
This is a planning option, not a finding that Woods currently has a verified legal form. Counsel should examine contracts, liability and recordkeeping before anyone commits the family.
4. Michigan nonprofit corporation
Michigan is illustrative only. Review governance, continuity, articles, bylaws and resident-agent responsibilities with counsel. Incorporation alone does not establish federal exemption.
5. Michigan LLC
Member ownership, management, profit treatment and tax classification need counsel and accountant review. Nothing on this slide recommends an LLC or promises deductibility.
6. Federal 501(c)(7) social club
IRS social-club rules address member support, social purposes, private inurement and nonmember income. Nonmember income may be taxable and can affect exemption. Eligibility is not established for Woods.
7. Federal 501(c)(3) status
IRS rules require exempt purposes and prohibit operation for private interests. A private family reunion does not establish a qualifying public program. Do not invent an educational or charitable program to fit a status.
8. Questions for counsel
Carry confirmed records, unresolved authority questions and state participation to counsel. No status language on merchandise until an official letter supports that exact claim. No filing decision is recorded.
Authority sources
Michigan LARA corporations
Michigan LARA LLCs
IRS Publication 557
IRS social clubs
IRS 501(c)(3) requirements
Design inspiration: Brister family continuity and Reunions Magazine governance; no family names or bylaws text reused. Owner: Woods Family Reunion Board / Jazzmin, Secretary.