Legal status: The MatheLite Project was initiated by the not-for-profit MALEI Mathematics Institute. Its Community Advisory Council was created as a means by which the metropolitan community can progressively assume responsibility for its members' basic literacy in mathematics. It is the Institute's intent that when the Council matures, it will become an autonomous non-profit organization.
The MatheLite Project's mission is to develop and operate a community education program for the Tulsa area. The Institute's mission is to provide scientific services for the nation. In effect, the project is a "child" of MALEI ... to be weaned as soon as its legal independence is in order. Until then, all Project activities legally are done under the auspices of the Institute ... and are subject to the same government regulations that govern the Institute.
MALEI is an OK-chartered NPO ... governed by the provisions of its corporate charter and by-laws, and by pertinent federal and State of Oklahoma regulations. So, all proceedings of the MatheLite Project likewise must conform to all of the above. In order for the Project to formally function as business entity, it must be registered with the Oklahoma Secretary of State. In Oklahoma, charitable contributions to "business entities" may be solicited only by state-registered not-for-profit corporations. Accordingly, for purposes of launching the MatheLite Project, the Institute has registered the Project with the Secretary of State, as a DBA "trade name" used by the Institute.
Administratively, MALEI is setting up to function as if it were a temporary "custodian" or "trustee" of the Project ... so as to pave the way for a forthcoming separation. The Institute functions as one of the Council's collaborating organizations ... providing the Council with the professorial services needed for developing the MatheLite program. Temporarily, MALEI also provides the Council's administrative services, including the Council's Acting Coordinator, Clyde Greeno.
Federal Regulations: Being an Oklahoma-chartered NPO, MALEI is necessarily a corporation. That in itself requires compliance with some federal regulations. Most of those that pertain to MALEI and MatheLite have to do with IRS regulations for NPO's who want (1) to be exempt from having to pay certain taxes and (2) for donations to those NPOs to be tax-deductible for their donors.
For the MatheLite project, it means that all receipts of funds or cash-valued material items must be logged, with vouchers issued. In MALEI's "parenting" of MatheLite, the Project has its own Mathelite bank account. The Council also must provide its own fund-raising program, treasurer, bookkeeper, auditor, and fiscal attorney.
The IRS has a "Form 990" category of NPO's which must annually file fiscal reports with the IRS. However, the Institute falls in the IRS "form 990-N" category ... being exempt from that requirement, because its "normal" receipts are below a 990-N upper limit line. The MatheLite Project will require funding well above the 990-N limit. Annual MatheLite Project financial reports will be needed from the Project's Community Advisory Council.
Oklahoma regulations: The state does require that solicitations for charitable contributions can be made only when (1) the soliciting organization is currently registered as an Oklahoma approved not-for-profit activity, and (2) that it has filed an annual Oklahoma financial report of charitable contributions. MALEI's registration for charitable contributions has been renewed.
Although the Project's formal title is The Tulsa-OK Mathematical Literacy Project, that is a bit long for entering into google or onto a donations check. However, an NPO may solicit contributions under its own name, or under an Oklahoma-registered (DBA) "trade name". Although MALEI has registered the shorter Mathelite Project™ trade name, that does not eliminate use of the full title.
