WellBeing International WBI Studies Repository
12-1984
Shelter Sense Volume 07, Number 10
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Recommended Citation "Shelter Sense Volume 07, Number 10" (1984). ShelterSense 1978-92. 51. https://www.wellbeingintlstudiesrepository.org/shesen/51
This material is brought to you for free and open access by WellBeing International. It has been accepted for inclusion by an authorized administrator of the WBI Studies Repository. For more information, please contact [email protected]. Volume 7 Number 10 December 1984/ January 1985 ., Dog-Bite Prevention; Reduce Your RTS Rate; New Slide/Sound Programs
IRS Rules n October 1984, the Internal Revenue Service {IRS) ruled that Three the Michigan Humane Society's {MHS) operation of three full serviceI veterinary clinics was part and parcel of its charitable, Michigan humane activities rather than a trade or business. Clinics .· This ruling means, first, that income from the MHS' three clinics · i will not be taxed as business income but will remain tax-exempt; Tax-Exempt second, the MHS' overall tax-exempt status under the Internal Revenue Code is not threatened by the operation of the veterinary clinics, which, in the eyes of the tax law, are normally by Roger Kindler considered commercial in nature rather than charitable; third, the MHS' clinics can continue to be run as an integral part of the society and not forced to be "spun off" into a separate for-profit corporation to preserve the MHS' exempt status. The ruling, in the form of a Technical Advice Memorandum {T.A.M.) issued by IRS headquarters in Washington, D.C., applies only to Continued on next page e o e on e e o e e e o e d 7 a d h n y u ar c c rn d ab ut a sp cific pi c f stat or local W legislation that will affect your community's animal programs, d ��: :-:::·u�nb:: r�; !! !�!�,: :;.:� :::v:;� it is very important to monitor it on a regular basis. You may be f,·.;·A·,··.;,:_·.--�-�.: o n e o e n o ;�!.:_;':��:;�:ven e n � imp rta t clu s ab ut th IRS' thinki g ab ut a gi issu a d given little warning that activity on a bill is about to occur 1 e on e e o o o e on on , ar c sid r d w rthy f study by tax pr f ssi als. The l g especially if you are opposed to the legislation ! ' awaited ruling was greeted with some relief by the MHS and the r),1 animal-welfare community because of past IRS decisions directed at Advice on ways to Many states have a legislative information office that tracks ['.'� another Midwest society's full-service clinic. In 1982, the IRS .inform and influence scheduled hearings, upcoming votes, and more. Such an office can ,:,� stripped that Midwest society of its tax-exempt status, finding local officials answer specific concerns such as what the status is of a the full-service clinic was run as a business and had become that particular bill. It can also provide more general information !IJ'1 organization's primary activity, overshadowing the usual programs such as identifying the bills which have been introduced that will i�JJ of sheltering and education (see Shelter Sense, May 1982 and affect animal welfare. Remember, many provisions of law that iii November 1982) . The two cases, however, present different affect animals may be buried in comprehensive bills which have r}� underlying facts, which account for the different treatment at the titles that do not convey that fact. n o e f'.'li.'.'. ha ds f th IRS. i' If your state does not have a legislative information office, you (. Central to the favorable result in the MHS case was that society's must call the committee that handles the bill in which you are demonstration that it used its full-service clinics as an integral interested or call its sponsor. Call regularly! Some states i'', part of its traditional humane-society activities and programs: publish daily information about legislation. Pick a regular time i� MHS veterinarians provided medical treatment to stray and unwanted each wee.k when you will visit or call the legislature to see what l'.'.j animals, took part in cruelty investigations and prosecutions, legislative activity is planned. i.J e e e n o on o o n o n o e e n ut r d a imals t c tr l p pulatio gr wth, a d c ll ct d n e e ee n o e e e on n o on on n e e n n e e n e Duri g th last f w w ks a d days f a l gislativ s ssi , 'ii i f rmati a imal dis as s a d i juri s which was us d i th en no e ee o o n n n e H MHS' community programs emphasizing humane education and the ev ts that might rmally tak w ks t ccur ca happe i a f w 1 o o o o o o e o e n e fl.�.:.._\, prevention of cruelty. (In contrast, the other Midwest society's h urs, s y u must track y ur legislati n m r ft n duri g th se times. • 1 1 clinic was not as integrated into its programs. The clinic l i) functioned substantially as a generator of revenue to support the i;.] society's shelter and other programs.) The IRS' ultimate ii conclusion was that the MHS' clinics were "substantially related" J n n n on e o e o e e e e o (:� a d sig ifica tly c tribut d t th s ci ty's x mpt purpos f university professor wants to visit local animal shelters to even on o o n , , pr ti f cruelty t a imals. n o n o e o o e e e n o hif./1 study eutha ized d gs i rd r t c rr lat th ki d f ifl The second, more complex part of the IRS' analysis consisted of aAntibodies in their blood with any stage of heartworm (Dirofilaria :·:1 balancing the charitable, exempt part of the MHS clinics' immitis) they may have. The study may lead to more precise ' operations against the more commercial, fee-generating aspects of diagnosis and treatment of the disease, and shelters that want to ['.!1 the clinics to determine if the commercial aspects were carri ed on participate should contact him as soon as possible. rj o e ne e o e e e n on e Shelters Sought m r than is c ssary t furth r x mpt fu cti s. (Th MHS' George H. Scherr, Ph.D., adjunct professor of Allied Health n ov e ve e n e v e o ee o on o For Heartworm Study ,J cli ics pr id d t ri ary s r ic s f r fr r a full-c st, Sciences Education at the Governors State University (Park Forest fJ o o o e e e en e en n on e l w-c st, r d f rr d-paym t basis, d p di g up what th South, IL 60466) wants to spend several days at various animal n o ne n n o e o e e Ii a imal's w r, if a y, was willi g r abl t pay. Th xact mix shelters to take small blood samples from dogs that must be n n v e o e n f g t t i euthanized and to perform necropsies to determine if, and at what e e ;:: � � : :::;�! A :s� �� �:s ���:�: �:r�::i�! a h stage, the animals have heartworm. All necropsies will be II �� ;�e����een ;::n o e n v e ve e n n 11.,,,:.::'··..•.'.•.·.·.:� ..••.�-•.�.:.:_'.:.· ... path b tw u fairly c mp ti g with pri at t ri aria s (by performed inside the shelters, and no organs or tissues from the I ov n ee e v e n e o n e o on pr idi g fr s r ic indiscrimi at ly r as a bla k t p licy) animals will be removed from the shelters except for the blood ! e ne n n o e n e n even e ene n th o ha d, a d p rati g th cli ics as a r u -g rati g samples. rn business (by actively promoting the sale of veterinary services) , on the other. Scherr explained that many animals show heartworm antibodies that 1:1,','I Continued on page 12 represent nothing more than a state of recovery from the t}l disease. On the other hand, antibodies may be absent or non Photo Credi ts: ,:! detectable even when an animal is dying from heartworm. Cover, Kathy Bauch/ SHELTER SENSE (ISSN 07 34-3078) is published by The National Humane W! Education Center, a division of The Humane Society of the United States, e e en o o n e e Anti-Cruelty Society; Sch rr said tr atm t f animals with adult w rms i th h art 11[;,q 2100 L St.N .W., Washington, DC 20037, (202) 45 2-1100. frequently results in anaphylactic shock, followed by death. ' ' ' Pages 7 11 12 i·Ci e o e o e e o e e Jan Hutchison/Humane Ther is a diagn stic t st that sh uld b abl t d t ct � l'.jJ Subscription rates: n o e e e o e e e Society of Santa circulati g antib di s b for adult w rms s ttl into th ,\j!·.'·'l ten issues-$5.00 (US currency); renewals-$5.00 (US) on e e o e n e o e Clara Valley additional subscriptions to the same address-$ 4.00 each (US) pulm ary art ry. Sch rr h p s to arrow this t st to m r i\:j reliably determine whether an animal is infected but has no adult worms, or whether adult worms are present even though circulating President, Companion Animals .... Phyllis Wright ltjd1 HSUS Vice ...... o nno e e e e o o e e f·';j Editor, SHELTER SENSE ...... Deborah L. Reed micr filaria ca t b d t ct d thr ugh a microsc p . H said tf;] Production Assistant ...... Lee Manary that when diagnosis of the disease is made using only a microscope, over 50 percent of the findings are "false negative."• � © 1984, The Humane Society of the United States, all rights reserved. December '84/January '85/SHEL TER SENSE/3 2/SHELTER SENSE/December '84/January '85 Calls from the public concerning stray dogs receive quick response with the help of the city and county animal-control departments. Johnson has distributed a "mug book" to letter carriers and community residents to hel.p them more accurately describe dog-bite incidents before they are reported so that animal officers can quickly and efficiently respond to them. Johnson established a dog-control center at each Postal Service
., ! station, run by one person who controls distribution of mail that : 1 is undelivered due to animal interference. That person works with customers to resolve stray dog problems and to encourage responsible pet ownership, reports stray dogs to the animal '· I :l,•1 control authorities, and maintains a log of dog-bite incidents and Postal Service :I evera1. 1oca1 organizations are attempting to so1ve the serious ways they were resolved. ·' Puts the Bite S problem of dogs biting U.S. Postal Service letter carriers, The program has received wide publicity, and Johnson is carrying f j utility meter On Loose Do s readers, and other public service employees. the program to outlying towns, where town officials and private g ii A local branch of the Postal Service recently developed a new industries are taking an interest in dog-bite prevention. "No one ,,I organization can successfully shoulder the burden alone," said !>,j program which has reduced dog-bite injuries to local mail carriers 1 :·:·'-,j and which proves that community groups can work together. Johnson. "This program is well-received by all concerned." She by Debbie Reed [ ·-.1 . 1 personally believes that the interest in her program shown Be a Dog Watcher was developed in 1983 by Marion L. Johnson, on nationwide by the Postal Service will eventually lead to a [·j special assignment with the Safety and Health Protection Section national dog-bite prevention program. 1·: of the Houston Postal Service in Texas, to curb the large number i.;.'1,:, of dog-bite injuries to area letter carriers. Working with the Houston Humane Society and other area groups such as Citizens for Postal employees in one western Massachusetts town are using j Animal Protection, the Houston SPCA, the Houston Department of stickers on mailboxes to warn letter carriers that those residents j Animal Control, the Harris County Health Department, and the own dogs, according to John Dommers, director of The HSUS New Animal Rescue League, Johnson developed a film, a child's coloring England Regional Office. book, a bumper sticker, and educational posters: began a one-hour In Northampton, Mass., the problem of stray or unrestrained dogs bite-prevention training program for postal workers: and designed biting letter carriers seems to be the fault of irresponsible pet educational programs for area public schools. owners. A sticker will warn a substitute letter carrier that The program evolved after Johnson found nothing in Postal Service · : there is a dog somewhere on the premises, but the stickers won't files to stock a "dog-bite prevention" booth at a local Postal curb attacks by stray dogs. Service safety fair. For eight years, Johnson was a letter carrier in Alvin, Texas. She currently breeds and shows collies and fox terriers and manages a kennel. She's convinced that dog bite problems stem from irresponsible pet ownership. Over 7, 000 I dog bites were reported by letter carriers nationwide in 1983, Dogwatcher' s according to Johnson. The Postal Service spent over $12 million How-to-Booki on dog-related incidents that same year. Houston has over 750,000 dogs, and Johnson estimated her new program saved the Houston Postal Service approximately $92, 000 in 1984 through an average 57-percent reduction in lost work days due to dog-bite injuries savings that can be passed on to the consumer. Johnson's objective is to increase pet-owner education and public support of local animal laws and to protect postal workers. She shows a slide presentation to local community groups to enlist their help as "Dog Watchers" who report all loose, biting, or abused dogs to the appropriate authorities. She distributes the The Potomac Edison Company (Downsville Pike, Hagerstown, MD posters, bumper sticker, pens, and a questionnaire about pet-owner 21740) , part of the Allegheny Power System, has run a newspaper responsibilities throughout the community with the help of the advertisement to convince pet owners that restraining their dogs local animal organizations, the city and county governments, and not only will protect the company's meter readers but will protect the education departments of the Houston independent school the pet owners from needless medical and legal expenses stemming system. She visits schools and uses the "Dog Watcher's How-to from dog-bite incidents. Book, " an informative coloring book, to encourage youths in the Even Friendly Dogs Will Bite! second to the fifth grades to be responsible pet owners. She alsc explains that meter readers are shows the students a film, "Animals Can Bite, " and introduces them instructed to estimate information on any electric meter located to Bo Jangles, her obedience-trained collie. where the readers feel threatened by loose pets on customers' property -- another financial incentive for pet owners to Continued on next page responsibly control their animals. • 4/SH ELTER SENSE/December '84/January '85 December '84/January '85/SHELTER SENSE/5 new slide/sound presentation can help dispel the public's fears Animal Returns hat's your RTS rate? RTS means "returned to shelter" - and misinformation about animal sterilization. Wadopted animals returned to a shelter because for one reason or SurgicalA Sterilization:·Myths & Facts consists of 60 color slides May Signal another they can't adjust to their new homes. and a 14-minute sound cassette, including audible and inaudible Problems Be skeptical of a shelter that boasts of an adoption rate higher Slide/Sound Program advance signals. Common myths or fears surrounding spay/neuter than 30 percent. Without fail, your first question should be "How Dispels Spay/Neuter Myths surgeries are discussed in an entertaining, informative manner, many adopted animals are returned?". A typical response will be according to Vickie Butts of The Humane Society of Jefferson by Paul Miller "Not many" or "Maybe one or two a week." The truth is, most County Inc.'s education division. The new program resulted from a animal facilities don't keep records to indicate the exact number six-month effort by Butts and Jeffrey Hamann, D.V.M., a local :c:,1 of adopted animals returned to them. As a result, they miss county veterinarian, to develop it. They recommend the show for important information that could help their operations. tit;l those r,,11 in the fifth grade or above. HSUS Vice President Phyllis l,•. :.:,l Wright and Kathy Savesky, director of the National Association for The ideal home for a newly adopted animal fulfills all the ,, the Advancement of Humane Education, also recommend the program. animal's physical and emotional needs and is where the animal will remain until it naturally dies or it must be humanely euthanized l¾l:i1J To order, send a $50 check or money order, which covers postage for health reasons. It may be unrealistic to believe that all and handling, to The Humane Society of Jefferson County Inc., adopted animals can be guaranteed such an environment, but if an tr�;·:Wi Route 2, Box 86A, Jefferson, WI 53549. (No mention is made of adoption program is well-structured, the chances are higher that Wisconsin in the program except on the title/credit slide.) an animal will find the ideal home. Wisconsin residents must add a five-percent sales tax or indicate their tax-exempt number. Allow four weeks for delivery. Those RTS animals are often regarded as just another statistic. Some who are not satisfied with the slide/sound program should return shelters offer an adjustment period of two weeks to one month, [:j it within ten days of delivery to obtain a refund. when an adopter can return an animal and exchange it for another or receive a refund of the adoption fee. Nevertheless, when the same animal is adopted out more than once, the shelter's total New Programs Discuss Three new slide/sound programs that deal with companion animal Dog/Cat Behavior, adoption figure is inflated. Animal Control behavior and animal control are available for rent or purchase from The Humane Society of the United States (HSUS) . The time that elapses between "adoption" and "return" is crucial. Most adoption contracts require that an animal be The programs, narrated by Dr. Michael Fox, director of The examined by a veterinarian within ten days of adoption to insure Institute for the Study of Animal Problems, a division of The that any incubating diseases are spotted as soon as possible. If '''] HSUS, are approximately 25-minutes long and include a script for ,,[{i a year has elapsed before an animal is returned, an adoption 1 easy reference. program has most likely fulfilled its objective, and unforseeable !}I Guide to Dog Behavior and Psychology, Guide to Cat Behavior and circumstances may have caused the new owners to return it. I(I j Psychology, and Animal Control: Psychology, Social, and Ethical A number of animals returned in this manner, however, largely k1 Issues are useful community education tools, and the behavior indicate that your adoption program has broken down. Some common i�j guides can help prospective adopters decide whether their excuses for return are "The animal can't be housebroken"; "It grew ,,1 lifestyles accommodate a new cat or dog. !1 too big"; "It sheds"; "We're moving"; "I can't keep it"; "I can't The purchase price is $60; rentals are $15. Send a check or money train it"; "It's destructive"; "Neighbors complain, " etc. You may l� order in U.S. funds to The HSUS, 2100 L St. N.W., Washington, DC hear all of these excuses from time to time at any shelter across 20037. Allow four weeks for delivery. (UPS will not deliver to the nation. By recording such excuses heard at your shelter, a post office boxes.) • pattern may emerge that clearly identifies your shelter's �r\1 problem. For example, ''I .· Po(J.tn(Jte�· 1. Too many sick animals? You.r animal-screening or disease-control methods need improvement. ti'I 2. The animals can't be housebroken; they are destructive; In November, Shelter Sense reported that a dog named Snoopy was they grew too big? 1 delivered to his waiting owners by the "puppy express, " concerned Your adoption personnel aren't ,jrf .animal worker$ from several. states who cooperated in order to carefully matching people and their lifestyles to itt1 transport the animal from one state to another because his family adopted animals. [,� could not afford to do so. 3. The animals can't be trained? Perhaps your shelter needs a low-cost obedience course for new adopters. Snoopy was humanely euthanized on November 6 after a veterinarian determinea. he was suffering from arthritis of the spine and an If animals regularly are returned for the same or similar reasons, !(� inoperable tumor located. near his heart. He was 17-1/2-years old. discuss with staff members what can be done to eliminate these According to Rod Hale, director of the Fort Wayne, Indiana, problems before the animals are adopted. For example, if dogs are Department of Animal Control, Snoopy spent the last eight months returned six months to one year after being adopted because they t:'}, !:i�' of his.life in his familiar home, with his loving family. grew too large, then your adoption counselor needs to explain to �ii't:�] prospective adopters the physical features of puppies according to .The "puppy exJ?ress" proved that animal workers can work together their particular breed. If animals of various ages are returned !�;1,.,,, fora qominpn goal� ,;j Continued on page 11 6/SHELTER SENSE/December '84/January '85 December '84/January '85/SHEL TER SENSE/7 An Introduction To Canputer Terminology DISPLAY STATION - like a CRT, this device includes a keyboard and a screen to send, receive, and view data from the computer. Part III: Putting It All Together! EX'l'ERNAL MEK>RY by Kay Smart - data or programs that are stored off the computer on a disk, diskette, or tape.
his glossary of terms, discussed in Parts I and II of this FILE - a group of related records. For example, employee pay T series about computer hardware and software, is for your easy records would comprise the payroll "file." reference. The Humane Society of the United States hopes this examination of computer terms and technology will help local HARDWARE - devices or equipment that make up a computer system. animal organizations decide which type of computer system is best Does not include programs (software) , which make the computer run. suited to their operations. INTERPRETER - a program that reads a language's symbolic APPLICATIONS PACKAGES - programs that are written to do common statements and immediately carries them out. BASIC is a language applications such as accounting. Also called software. that is carried out with an interpreter.
BASIC - "beginner's all-purpose symbolic instruction code." A K - equals 1,024 bits of data. A computer's storage space in programming language widely used on personal computers • memory is measured in "K."
. 1: Originally developed at Dartmouth College as a language to do ' simple problem-solving operations. K-BYTE - equals 1,024 bytes of data.
BIT - either of the binary digits 0 or 1. The 0 or 1 represents MACHINE LANGUAGE - binary code, which is the way a computer reads one circuit "off" or "on." A bit is the smallest unit for storing and which stores and processes programs and data. data in main computer storage. MAINFRAME - large computers capable of processing billions of BYTE - a combination of bits that represents a character of data. characters of data at very fast speeds, for a very high price. MEK>RY CATHODE RAY TOBE (CRT) - a device used as a computer terminal - the part of a computer where programs and data are stored which consists of a video-like screen for displaying data and a for use. Synonymous with "storage." Also see RAM and ROM. keyboard similar to a typewriter keyboard. MENU - provides a number of choices about which job, procedure, or 1 CEN'1'RAL PROCESSING UNIT (CPU) - the device to which peripherals program is to be selected for execution. The idea is similar to a such as CRTs and printers are attached. It consists of integrated menu in a restaurant, with different "items" from which to choose, ' circuits which form the processing and memory units of the but viewed on the CRT screen. computer. MICROCOMPUTER - consists of a CRT, keyboard, storage, and other CHARACTER - a letter, a digit, or other symbol such as "?". peripherals if desired. Can be obtained for a relatively low cost. Also known as personal computers, PCs, or MICROs. CHIP - layers of silicon sandwiched together with chemical pathways etched on them that create thousands of junctions for MICROPROCESSOR - a computer on a chip: All electronic components storing data and telling the computer how to work. of a computer are located on a single chip.
COMPILER - a program that translates computer languages such as MINICOMPUTER - has smaller storage, speed, and cost than a COBOL and FORTRAN to machine language. So-called high level mainframe but more storage than a microcomputer. languages make use of words or statements written in a symbolic form. These must then be translated into the machine language of K>DEM - translates a computer signal (digital) to a phone line bits. signal (analog) or vice versa.
DATA BASE - a collection of information used by several PERIPHERALS - devices, such as printers, graph plotters, and CRTs, applications, stored in a manner that minimizes redundancy. that can be attached to the main computer device.
DISK - a storage device that stores data on magnetic surfaces. PROGRAM - a set of instructions that tells the computer what to do. DISK DRIVE - reads and writes data to and from the disk. RAM - "random access memory" means that programs can be written to DISKETTE - Stores information from the computer on a thin magnetic and read from storage. They can be altered. plate which has a protective cover.
Continued on next page Continued on next page 8/SHELTE R SENSE/December '84/January '85 December '84/January '85/SHELTER SENSE/9 '') REIDRD - a collection of information or data. Records are part of 7 iz� a file. For example, a record for a payroll file might consist of Continued from page a name, an address, an employee number, gross wages, etc. with excuses such as "too destructive" or "it bites, " examine the types of questions workers in the receiving area are asking people ROM - "read only memory" is data or instructions that are stored who surrender animals. Owners will not always volunteer negative in memory when the equipment is manufactured. It cannot be information about animals they bring to a shelter. altered, as opposed to RAM, which can be altered. r� It is also important to understand your community. If you operate tJ1 SOFTWARE - programs written for the computer to make it run or to a shelter where a large percentage of the people are in the I� perform operations. military or are students and, therefore, subject to relocation, r.!� your pre-adoption counseling should determine whether a new STORAGE - refers to the size of main computer storage or to the adopter is prepared to take an animal when he or she moves or rl return it to the shelter. Animals returned to shelters over the '"') number of bytes that are available to electronically store r� data/programs. age of three often have a difficult time adjusting to new homes Ii� if homes can be found at all. SYSTEMS ANALYSIS - the design of computer programs to perform To develop accurate records of RTS animals in order to pinpoint [;� specific jobs. A systems analyst develops a computer system (an weaknesses in your organization's adoption program, establish a k� application) which will be programmed and implemented on the timetable for returns that includes the reason each animal is !.",[:? computer. r.:; returned. Adoption records cannot be accurate unless the monthly I:� RTS rate is subtracted from the total monthly adoption figure. p TAPE - magnetic tape on which data can be stored electronically. Below is a simple timetable, used as a guideline by some l es in 1/2" strips with different lengths, from 600 to [i� �:��� � ��: facilities: e NUMBER OF ANIMALS RETORNED WITHIN REASON(S) FOR RETURN TERMINALS - see "cathode ray tube." A "dumb" terminal transmits [;:)I data to and from a computer but has no other processing capabilities. An "intelligent" terminal can process data with its 0 - 15 days i)l own electronic components and does not have to access the main computer. [jlij 16 - 30 days 1ij 'l'(J'l'ORIALS - sets of instructions, available on many computers, !.-' that are presented directly on the screen for viewing. i_,_;J.! 31 - 60 days [';1 USER FRIENDLY - the ease of use of a computer. The software that i is purchased with the computer makes the computer easy to !
Paul Miller is an investigator for The Humane Society of the United States.
Continued from page 2 Clarification: The "Just Wright" column in the Moreover, in a cryptic comment, the IRS declared that November 1984 issue stated that the IRS [t]here is no indication that this organization could rulJng on the better accomplish its exempt purposes by refusing to Michigan Humane provide veterinary services to animals whose owners are Society's veterinary able to purchase such services from the private sector. clin.ics applied only to the years 1978 The IRS seems to be saying that the commercial aspects of clinic through 1980. The operations (that is, the sale of veterinary services) will be column should more tolerated by federal taxing authorities as long as such commercial properlyhave stated aspects are necessary adjuncts to the charitable use of such that the ruling was services and as long as the society does not advertise or based on and otherwise unduly promote the fee-producing segment of its specifically services. addressed In terms of a more quantitative analysis of the two cases, it is information arising worth noting that the Midwest society, which had its exemption from the three tax revoked, derived 70 percent of its income from clinic operations years ( '78-80 ') and had 39 percent of its personnel and 38 percent of its assets which were the committed to the clinic. The MHS' statistical profile presumably subject of an IRS confirmed that the society had not become primarily a supplier of audit. However, the veterinary services. holding of the ruling would likely The technical analysis presented here is not intended to deal with obtain to any year any broader implications of the ruling: One would like to believe, T.A.M. in which the facts for example, that the is a step toward more general IRS are substantially recognition that unconditionally providing medical treatment to the same as the animals is intrinsically charitable. audited years. Copies of the Technical Advice Memorandum may be obtained by writing Roger A. Kindler, associate general counsel, The Humane Society of the United States, 2100 L St. N.W., Washington, rx: 20037. e
12/SHEL TER SENSE/December '84/January '85 7 I • The Humane Society of the United States' Animal Control Academy I offers expert training for animal-control officers and others who work with animals. Sessions are held on campus at The University of Alabama in Tuscaloosa as part of its Law Enforcement, HSUS Animal Academy and at various other locations around the nation. Control Academy Directed by Hurt "Bill" Smith, the Academy features field experts Increases who help students explore all aspects of animal control including modern enforcement techniques, communication, human relations, Know-How veterinary medicine, and other topics. The Academy is the perfect place for animal workers to share profession-related problems and by Phyllis Wright their possible solutions. ; Students who successfully complete the animal-control and euthanasia-technician classroom sessions will be cer tified in j basic field studies and will receive Continuing Education Units (CEUs) of credit. (Students enrolled in a University of Alabama Criminal Justice Program will receive three semester hours of regular college credit.) There are over 500 HSUS Animal Control Academy graduates ! Talk to your supervisor today about reserving time for you to attend a Is Love the Tie · That Binds? 1985 Animal Control Academy session: For some lucky cats and dogs, love is the tie that binds them * March 19-22 - Hands-on euthanasia-technician laboratory session to their owners. They live in permanent homes with people in Birmingham, Ala. Cost, $100. who make certain they are well fed, given proper veterinary April 15-26 care, provided companionship, and not allowed to stray. ' * - Two�week Academy session at Tuscaloosa, Ala., campus. Cost, $275. For others, the only tie that binds are the ropes around their Wright is vice * May 6-17 - Two-week Academy session at the University of necks that tie them outside in the bitter cold without shelter, president of Companion Michigan in Ann Arbor. Cost, $275. nourishment, or human companionship. Some animals aren't Animals for The HSUS * July 15-26 Two-week Academy session in Salem, Ore. Cost, tied but are left to endlessly wander in search of food and $275. warmth. Love is something these ani mals never experience. * Sept. 9-20 Two-week Academy session at Tuscaloosa, Ala.,. campus. Cost, $275. On Valentine's Day, February 14, give a gift of love to the homeless ani mals at your local ani mal shelter. Your financial Two-week sessions include a euthanasia demonstration, which is not donation, no matter how large or small, will help pay for the considered a hands-on laboratory session. Further information is animals' care and will support ongoing programs to reduce available from Hurt "Bill" Smith, director, Animal Control animal suffering. Or visit the shelter's adoption counselor, who Academy, 2606 Eighth Street, Suite 202, Tuscaloosa, AL 35401. • can help you choose a cat or dog to become a loved and lasting member of your family. Academy students receive a one-year subscription to Shelter Sense (or a one-year extension of their present subscription), and wh ile Happy Valentine's Day! supplies last , each studen t wi ll recei ve a free "Shelter Sense" mug!
(Place your organization's name and address here.) I I NON-PROFIT ORG. I U.S. Postage I PAID I The Humane Society Washington, D.C. I of the United States PERMIT NO.2406 Provided by The Humane Society of the United States I 2100 L St. N.W. --'------�·-� Washington, D.C. 20037 This message can be clipped out and reproduced in quantity by your local printer for distribution at schools, shopping centers, libraries and other community locations . Credit must be given to The Humane Society of the U.S. Remember to add your organization 's name, address, and telephone number in the space by typing, typesetting or affixing your group 's letterhead . You can also purchase advertising space for it in your local newspaper or use it in your organization's news.letter . December '84/January '85/SHELTER SENSE/13