Financial Management and Transparency

Investment and Spending Policy

Tax Exempt Status

The Association for the Sociology of Religion has two tax-exempt registrations:

  1. As a non-profit IRC 501(c)3 organization, which can accept tax-deductible contributions to further its educational mission.
  2. As a non-profit IRC 501(c)6 organization, which is not taxed but whose contributions can only be deducted as a business expense.

Those wishing to contribute to our mission-directed activities should choose the status that is most appropriate to their needs. Here are the details:

501(c)3 Status

Any donation made to the ASR through the “Give to the ASR” page is tax exempt. You may choose to give to the General Fund or to support any of several specific projects, including:

  • The Fichter Fund for Research on Religion and Gender/Sexuality
  • The Gallagher Travel Fund to support graduate student and international scholar attendance at our annual conference.
  • The McNamara Student Paper Award for best paper by a graduate student member.
  • The Distinguished Article Award for the best article published in our journal, Sociology of Religion.
  • The Lifetime Achievement Award to a scholar who has greatly contributed to the development of the sociology of religion.
  • The Furfey Lecture: an invited distinguished lecture at the ASR’s annual conference.

The ASR appreciates gifts of any size to keep our association fiscally healthy and to continue providing the services and opportunities you expect from us.

501(c)6 Status

The Association for the Sociology of Religion, Inc., is a nonprofit, IRC 501(c)6 organization, which places it in the same class as other trade boards or business leagues whose members share a common professional interest and whose mission is to improve their profession. As a 501(c)6 organization, ASR’s income from its mission-promoting activities is exempt from federal taxation. However, it must annually file Form 990, “Return of Organization Exempt from Income Tax,” to report its financial activity to the Internal Revenue Service. To maintain its tax-exempt status under Internal Revenue Code Section 501(c)6, ASR reinvests all of its earnings into the organization. None of ASR’s earnings may benefit any individual member. This is partly why our Fichter Grants provide resources needed to conduct research, but do not provide salaries to principal investigators.

For ASR 990 information after 2016, please contact Rachel Kraus, ASR Executive Officer, at ASREO@bsu.edu.

  1. IRS Tax Form 990 for 2016
  2. IRS Tax Form 990 for 2015
  3. IRS Tax Form 990 for 2014
  4. IRS Tax Form 990 for 2013
  5. IRS Tax Form 990 (Schedule I) for 2013
  6. IRS Tax Form 990 (Schedule O) for 2013
  7. Federal Government Letter of Determination of NonProfit Status

501(c)6 Tax Treatment

Any university, publishing company, or other organization that wishes to make a donation to ASR or to support ASR by sponsoring activities or paying the membership or registration fees of its employees may write off these donations as business-related expenses if the donating university, company, or organization operates in the same industry or seeks to advance the same mission. The same applies to individuals who wish to make a donation to ASR’s 501(c)6 arm. Those wishing to write off their financial contributions to ASR as a business-related expense should reference the following W-9 Form.

Those wishing to make tax-deductible contributions to the ASR’s 501(c)3 arm should do so on the “Give to the ASR” page (described above).

Status of Incorporation

ASR was originally incorporated in the State of Connecticut on November 27, 1984. To maintain its incorporation in the State of Connecticut, ASR annually files a report to the Secretary of the State of Connecticut – Commercial Recording Division

To obtain copies of ASR’s annual report to the Secretary of the State of Connecticut, please visit their website or contact the Executive Officer of ASR.