WellBeing International WBI Studies Repository 12-1984 Shelter Sense Volume 07, Number 10 Follow this and additional works at: https://www.wellbeingintlstudiesrepository.org/shesen 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.