7.1 General Principles

The International Board of the Law Society neither charges nor collects dues from those who are qualified for membership.  Chapters of the Law Society must be self-sufficient and are given the opportunity to finance the chapter in any way consistent with preserving the tax-exempt status of the Society as outlined in the sections of this chapter.

7.2 Chapters Are Self-sufficient

An initial check in the sum of $200 is given to each new chapter upon its organization.  This money is to assist with an organizational event and initial mailing.  After organization, each chapter is expected to be self-sufficient.  A chapter is at liberty to raise operating funds commensurate with its needs and in a manner the chapter determines adequate to meet those needs. 

While self-sufficient financially, local chapters receive support from the International Law Society organization and the J. Reuben Clark Law School in many ways.  At the beginning of each academic year, a leadership training seminar will be sponsored by the International Board in conjunction with the J. Reuben Clark Law School.  Each chapter has an International Board Liaison. The liaison will have frequent telephonic meetings with the chair of the chapter and will provide training on an ad hoc basis.  Mailings and email messages will be sent at regular intervals from the International Board to assist members in keeping abreast of activities sponsored by the Law Society.  The Law Society database is to be used by the chapters after receiving instructions and appropriate passwords from the Database Coordinator (dbcoord@lawgate.byu.edu).

7.3 Financing Chapter Activities

In order to remain self-sufficient, each chapter should consider the following activities to finance the local chapter. Many of these activities can be facilitated by making arrangements with a credit card processing service (see section 7.4). Please note that all activities must be sponsored within the bounds set by the Internal Revenue Service in IRC 501(c)(3) regarding non-profit organizations in order to preserve 501(c)(3) status (see sections 7.5 - 7.8). If the local chapter is operating under the 501(c)(3) umbrella of Brigham Young University, there are specific policies and procedures to be followed in fundraising (see section 7.8(e)). 

a. Dues

The most obvious and basic method of financing chapter activities is through dues. See Section 1.4(d) of the Membership chapter (Chapter 1) for creative and effective ways to structure them. Dues will not only help fund activities, but also increase attendance at activities, especially with members who pre-pay. Decide how much of financing will come through this or other methods. Consistent with Law Society policy, chapters should have a non-dues-paying category, which may only include mailing list benefits. Condition additional benefits on one or more levels of dues commitment.

b. Events

Funds can be gathered by charging for events. A chapter can charge to cover the expense of food, location or publicity for events, including continuing legal education, social events, etc. A chapter can charge more for non-members and less for certain membership categories. It also works to collect for events in advance for the year as part of a special membership category. Consider increasing the charge over the actual event expenses to cover other chapter activities or administrative costs.

c. Donations

Supporters, both members and non-members and their firms, will donate money to a chapter for various reasons.

First, donations can be obtained if there is a good cause or purpose for a particular event or project. This can be done even anonymously, without any promise of public recognition, if presented to the donor appropriately and respectfully. This is especially effective with reductions in food charges from a supportive vendor, free use of a facility, discounted printing or even cash. Many firms have already budgeted for this on an annual basis in their community service category.

Second, a simple promise to publicly recognize support from sponsors may even bring greater results. It could be on an event by event or annual basis. Recognize them at meetings orally, on a poster and in chapter letters and newsletters to chapter members. Allow sponsors to tell about their firm and areas of practice. Again, many firms plan for this under a different budget category, advertising.

Be bold and set the challenge amount high and expect good results.

7.4 Payment-by-Credit-Card Capability

a. Plan Ahead.

Allow at least a month before your want to start accepting credit cards.

b. Assemble the applicable financial information for your JRCLS chapter.

This would include bank account number, ABA bank routing number, list of authorized officers, and knowledge of the basis for JRCLS’s tax exempt status, similar to what you would need to open a bank account.

c. Locate a vendor of credit card merchant processing services.

1. Check with local banks to see if they will offer credit card processing services.

2. Check with independent processors—they may be more competitive.  For example JRCLS, Orange County used Tranvia in 2004. Contact: Tannon McCaleb, phone 623.825.1202; tmccaleb@tranvia.com. (Note, this is not an endorsement).

d. Key Terms.

1. Look for a system that is internet based, with no requirement to purchase a credit card imprint machine or specialized equipment.

2. Pricing: avoid monthly minimum charges.

3. Avoid: extra charge for “card not present” transactions, if possible.

4. You can expect to pay a minor monthly processing fee, plus a percentage of each transaction. (Tranvia offers pricing at 2.25% of amount, plus 20 cents per transaction)

5. Tranvia has verbally indicated that they will offer JRCLS chapters the above terms for Visa/MasterCard transactions.

6. What cards will be processed: Visa /MasterCard at a minimum; a plus if other cards are also accepted, but not critical (no Amex processing by Tranvia).

e. Complete application process.

1. The vendor will supply a Merchant Processing Agreement.

2. Cross-out any provision that seeks a personal guarantee. (Argue: JRCLS is part of BYU, so the credit risk is minimal; also the typical card charge amount is also relatively small).

3. You will need your basic financial information, as noted above.

4. Be prepared to estimate your total volume of usage (lunches, annual dinners, etc.)

5. In support of your application, you will probably need:

a)         A standard resolution from your board of directors authorizing the transaction

b)         A letter on BYU/JRCLS letterhead vouching for the chapter and its tax exempt status.  See Form 7.12—Sample Letter to Open Local Bank Account establishing the tax-related status of the chapter, with BYU Tax Id number and available certificate of tax-exempt status.

f. Turn in application and wait for approval.

You may receive a call from the vendor’s underwriting department asking for more information, and to verify the legitimacy of your business need for credit card processing.

g. Train your staff.

1. After approval, you will receive a packet of information with the necessary processing instructions.  Make sure your processor is trained, and that you follow all instructions.

2. Run 2 or 3 test charges on your personal credit card to make sure the system is working.

h. Privacy.

Keep private credit card information private (for example, in a locked drawer).  Recommended: Do not take credit card numbers or charges by e-mail or computer, to reduce privacy issues.  Have guests fax in the charge forms.

i. Prepare and use a charge form (e.g., at the bottom of your flyers).

The form should state specifically what credit cards are accepted, with signature, amount, and expiration date at a minimum.  It’s also a good idea to reference your refund policy,   if any.  (No refunds if cancellation is not made 2 days before event, etc.)

j. Keep records and reconcile account statements.

Store your charge records and reconcile your monthly account statements.

k. Disclaimer.

Nothing in here should be construed as an endorsement or reference. Make sure you understand how all agreements would apply to you.

l.          More Information.

Feel free to call Jeffrey A. Robinson at 949-752-7007 if you have any questions.  He handled setting this up for the Orange County Chapter. 

7.5 Tax-Exempt Status

Chapters may file individually for tax-exempt status under IRC Section 501(c)(3), or may remain under the “umbrella” 501(c)(3) status of Brigham Young University.  Those who remain under the “umbrella” of the University must comply with each of the guidelines listed in the Handbook for Alumni and Other Related Organizations under Brigham Young University’s 501(c)(3) Umbrella (see sections 7.7 and 7.8 below).

If a chapter chooses to file for tax-exempt status separately under IRS Section 501(c)(3), this information must be provided to the Law Society. In any event, it is essential that the chapter comply with federal, state, and local regulations, including restrictions on the activities of organizations in tax-exempt status. Any chapter that is considering operating other than as a tax-exempt organization under 501(c)(3) must contact the Law Society beforehand.   

7.6 Chapter Finance Policies

When a local chapter operates in tax-exempt status under 501(c)(3), the restrictions imposed by I.R.C. Section 501(c)(3) will apply.  These restrictions include, among others, restrictions on political campaigning and self-dealing for personal gain.  If the chapter chooses to come under the University’s 501(c)(3) umbrella, then certain university policies and procedures as outlined in sections 7.7 and 7.8 must be strictly followed in order to ensure compliance with and not jeopardize the university’s 501(c)(3) status.  If the chapter chooses to operate under its own 501(c)(3) status, then the chapter should adopt its own guidelines for handling the finances of the chapter and it is recommended applicable provisions be adopted patterned after the policies and procedures described in sections 7.7 and 7.8.   

The Handbook for Alumni and Other Related Organizations Under the University’s 501(c)(3) Umbrella, was prepared and then approved by the University through the Office of General Counsel and the President’s Counsel on 25 October 1993.  The Executive Board of the Law Society has adopted the procedures it outlines.  The Handbook, prepared by the Office of General Counsel, provides guidelines for chapters that want to maintain their inclusion under the university’s tax-exempt status.  This inclusion will allow chapters to have tax-exempt status without filing an individual 501(c)(3) application. 

The following process must be complied with by those chapters wishing to be under the university’s umbrella:

a.         Notice of Intent. Chapters must declare their intent to use the university’s 501(c)(3) status by notifying the Executive Director of the Law Society in writing.

b.         Guidelines. Chapters must follow the guidelines as described in the Handbook for Alumni and Other Related Organizations Under the General University’s 501(c)(3) Umbrella.  Special attention should be given to record keeping, including but not limited to bank accounts, annual reports, donations, and scholarship funds.

c.         Authorized Signers. The university treasurer must be listed as an authorized signer on all bank accounts.

d.         Reports. The following forms must be sent to the executive director by 20 January of each year, for the prior calendar year of 1 January to 31 December: (1) Annual Report of Remote Cash Receipts and Disbursements; (2) Annual Bank Reconciliation; and (3) Constituency Society Bank Account Information (see sections 7.9, 7.10, and 7.11).

7.7 Handbook For Alumni and Other Related Organizations Under BYU’s 501(c)(3) Umbrella

The purpose of the Handbook for Alumni and Other Related Organizations is to assist the various alumni and other constituent organizations sponsored by Brigham Young University (BYU) in maintaining their inclusion under the university's 501(c)(3) tax-exempt status.  This inclusion was established by decision of the President's Council on 25 October 25 1993, effective for fiscal years beginning 1 September 1994.  The handbook does not apply to individual organizations or units, which have separately filed for and received tax-exempt status.

a. Significance of 501(c)(3) Status

In order to be recognized as a tax-exempt entity, an organization must file for and be formally recognized as tax-exempt by the Internal Revenue Service.  BYU has enjoyed that status under Internal Revenue Code 501(c)(3) for many years.  This status allows the general public to make tax deductible contributions to the university in furtherance of its educational purposes and the university to operate its educational and closely related activities without assessment of corporate income taxes.

b.  Maintaining Status

To maintain this status, BYU must meet certain organizational and operational tests, and is required to file an annual information return with the IRS (Form 990), which includes a summary of all financial transactions and other required non-financial information.  Any organization or unit that wishes to take advantage of BYU's tax-exempt status must comply with general university policy and provide sufficient and timely information to be included in the annual tax report.

c.  Taxable Activities

Certain activities may be subject to income tax.  These may include regularly carried on business-like activities which are not closely related to the general educational purpose of the university, sales of advertising space in publications, and certain lease and rental transactions, etc.  In addition, tax-exempt organizations, their officers and employees are prohibited from engaging in political activities.

d.  Soliciting and Accepting Donations

Donations of cash and non-cash assets are regulated by IRS regulations.  BYU must advise donors and potential donors of these regulations and related restrictions on tax deductibility.  Solicitation and receipt of donations is coordinated closely with LDS Philanthropies Foundation to assure compliance with these regulations.  See section 7.8(e) below regarding fundraising activities. 

e.  Covered Tax Exemptions

In addition to being exempt from federal income taxes, BYU is also exempt from payment of sales taxes in the States of Utah, Idaho, and Hawaii and from property taxes in local jurisdictions that recognize the federal exemption.  BYU is required, however, to collect and remit state sales taxes for consumer sales of goods or services which are not clearly exempted under state law.  BYU employees are subject to federal and state employment and personal income tax laws, and BYU must withhold and remit such taxes and file related tax reports.  In addition, BYU must file reports on certain expenditures subject to reporting on forms 1042-S (foreign student scholarships) and 1099 (payments to independent contractors, royalty payments, etc.).

7.8 Policies and Procedures Applicable to Law Society Chapters under BYU’s 501(c)(3) Umbrella

a.  Accounting Records & Reports

Each unit should provide adequate internal reporting to make certain that those in management positions within the organization have the necessary information to control and direct the operations of the unit.  The University Financial Services Office can assist with analyzing and developing the necessary reporting (phone 801/422-3661).  For those some distance from the Provo campus, local accountants may provide those services.

1.  Receipts and Disbursements

Each unit which has received and/or disbursed cash during a calendar year (1 January to 31 December) is required to maintain an appropriate accounting record of those receipts and disbursements, and to provide a summary of those receipts and disbursements on the Annual Report of Remote Cash Receipts and Disbursements form by 20 January of the following year (See section 7.9).  In order to prepare this report, a detailed record of all cash transactions needs to be maintained. If there are relatively few transactions, the unit's check register may be adequate.  If there are numerous transactions, it is recommended that the unit's treasurer establish and maintain an appropriate financial recording system to keep the accounting records of the unit. Local accountants may be recommended to assist in this process.

2.  Cash Receipts

All cash receipts must be recorded in the accounting records and deposited promptly in the unit's bank account.  Any delay in depositing receipts exposes the unit to potential losses.  Each cash deposit should be traced to the monthly bank statement.  Cash receipts should be segregated in the accounting records into at least the following categories:

a)         Association membership dues.

b)         Donations with tax receipts issued by LDS Foundation (gifts to BYU, scholarship fund receipts, special fundraising revenues, etc.).

c)         Project/activity receipts (such as payments for meals, event ticket sales, sponsorship income, etc.).

d)         Other (breakdown if significant).

3.  Sales Transactions

Generally, units should avoid "sales" transactions (T-shirts, memorabilia, etc.).  Such transactions are probably subject to local sales tax and could trigger other business taxes.  Any decision to engage in sales activities should be supported with assistance from local accountants and/or attorneys to assure that local tax issues are handled correctly.

4.  Cash Disbursements

Cash disbursements should generally be made by check from the unit's bank account if one is maintained, with two authorizing signatures.  If the unit does not maintain a separate bank account, then regular BYU disbursement procedures should be followed.  All disbursements must be supported by documents which indicate the nature and business purpose of the goods or services purchased (vendor invoices, cash register receipts, etc.).  Sales taxes paid in the state of Utah must be reported to BYU in order for such taxes to be refunded.  BYU will reimburse the unit for all sales tax refunds received.  Some vendors will honor agreements with the BYU Purchasing Department not to assess sales taxes.  Anyone buying merchandise or other taxable items should check with the vendor before the transaction is completed to see if sales taxes may be exempted.

Units in Utah are welcome to use the university purchasing and disbursing tools and procedures, which are automatically oriented toward Utah tax compliance (see purchasing section).  All cash disbursements must be traced to the monthly bank statement if a bank account is maintained.

b.  Applicability of Local Laws

Each organization must become familiar with and comply with local laws at each of its operating locations.  For example, local building usage ordinances need to be followed at events.  Since these regulations can be quite complex, it may be necessary to obtain assistance from local accountants or lawyers.  Some matters that should be reviewed, include, but are not limited to the following:

1.  Requirements to register or license the organization by city, county, or state governments.

2.  Tax permits required by government entities.  These could include sales, franchise, income, and other taxes.  BYU does not intend to file for exemption from sales taxes in all states in which related organizations are active.  The relatively small volumes of retail business expected do not justify the effort involved in obtaining and maintaining exemptions.  Chapters outside Utah are advised to pay applicable sales taxes.

3.  Type of business organization and activities permitted for the type of entity being operated.

c.  Bank Accounts

Each unit may establish local bank accounts to facilitate its operation.  However, each account must be coordinated with BYU's Treasurer, through the Law Society Executive Director.  The BYU Treasurer’s contact information is: University Treasurer, P.O. Box 21128, Brigham Young University, Provo, UT 84602-1128, (801) 422-4887.

1.  Opening an Account

Obtain the forms required by your bank to open a corporate account (i.e. signature cards, corporate resolution, and corporate authorization).  Send the required bank documents, together with the completed Constituent Society Bank Account Information form from this guide (see section 7.11) to the treasurer at the address listed above.  The bank documents will be completed and signed by the university and returned to the executive officer listed on the bank account information form.

The university treasurer will be listed as an authorized signer on all bank accounts.  Any subsequent changes to the bank accounts or accounts previously established, (i.e. a change in authorized signers) should be handled in a similar manner through the Treasurer's Office.  Whenever possible, the account established should require two signatures on each check written.

2.  Statement Reconciliations

To verify that bank transactions have been recorded properly, monthly bank reconciliations should be performed.  An annual reconciliation of banking activity form (see section 7.10) must be submitted to the Law Society Executive Director by January 20 of each year.  The Executive Director will then forward the forms as a unit to the University Financial Services.

d.  Contracting and Otherwise Obligating the University

Care must be taken when contracting with vendors that appropriate purchasing procedures are followed.  Generally, the BYU Purchasing Department has been authorized to sign contracts and otherwise obligate the university. Some exceptions are allowed for alumni and other related organizations.

1.  Spending Limits

University policy requires competitive quotes for purchases of $2,000 or more.  Expenditures of $5,000 or more must be approved in advance by the BYU Purchasing Department in Provo.  Alumni and other related organizations may, however, arrange for facilities rental and food purchases without clearance from the Purchasing Department. Units may use the BYU purchasing office to obtain price quotes, negotiate purchases, and process payments for goods or services obtained.  The Purchasing Department may be contacted at BYU Purchasing Department, P.O. Box 21116, Brigham Young University, Provo, UT 84602-1116, (801) 422-3471.

2.  Personal purchases

Organizations may make purchases using funds obtained by the unit.  Organization representatives may not commingle personal and Law Society related purchases.  When making personal purchases, Law Society representatives may not imply they represent BYU or in any way use their BYU affiliation as a means of coercing suppliers to give special discounts or extend tax-exempt status to the purchase.

e.  Fundraising

Law Society chapters are not fundraising arms of the J. Reuben Clark Law School, BYU, or any other group and should not be used to solicit funds through chapter communications, lists, meetings, or events.  However, chapters are permitted to raise funds for local chapter activities such as scholarships and community service projects.  It is not appropriate for Law Society chapters to have fundraising goals set for the chapter by the Law School, BYU, or any other representative of these organizations.

Some Law Society chapters have chosen to initiate a scholarship program or in other ways conduct activities, which result in the chapter calling upon its members for contributions.  These programs are to be developed with local needs and interests being of primary importance. The guidelines of this chapter and of the Law Society Leader’s Resource Guide should be followed carefully.  See section 7.8(m) below.
 

f.  Employment & Employees

Law Society Chapters and other related organizations generally will not hire employees.  In most cases, someone will be engaged as an independent contractor.  See section 7.8(i) below.  In the rare circumstance that an individual is to be employed by the chapter, even for a short time, the hiring must be processed through the University Employment Services offices.  This is necessary to make certain that all legal and tax requirements are met and that the hiring complies with university policy.  You may obtain more information and instructions by calling Human Resource Services at (801) 422-3563.

If organizations are hiring or contracting with a non-U.S. citizen, special rules may apply. Contact the Payroll Office at (801) 422-2623 for additional information.

g.  Entertaining

Under certain circumstances, it may be appropriate to pay expenses related to entertaining or hosting others.  University policy permits the payment of these expenses under the following guidelines:

1.         Such entertaining or hosting is recognized as a deductible expense by the IRS. This usually requires that:

a)         The activity is held for a legitimate business purpose.

b)         Appropriate matters of business were discussed.

c)         Proper documentation of the expenses were obtained and reported to the organization.  The required information includes the names of those hosted, business reason, and amount of expense.

2.         Generally, non-employees of the university are in attendance.

3.         Expenses are reasonable and comply with other university policies.

h.  Lobbying and Other Political Activities

All lobbying and other political activities are strictly prohibited.  Such activities can jeopardize the tax status of the university and must be avoided.  You cannot allow individuals running for public office to speak, etc. without allowing opponents to do the same.  All campaigning should be avoided.

i.  Payment to Independent Contractors

Generally, the university considers most individuals hired to be employees.  However, individuals providing services, who meet qualifying requirements, may have the classification of independent contractors.  Examples include speakers paid an honorarium, entertainers hired for an event or a person hired temporarily to remodel an office.  Payroll taxes are not withheld from payments made to independent contractors and no matching FICA taxes are paid.

Organizations may use the common law test to define an independent contractor.  An individual is an employee if the employer controls who performs the job, what is to be done, with what tools and supplies, how it is to be done, where it is to be done, and when it is to be done.

Although an employee may not be expressly directed in the manner to accomplish an employment task, this alone does not cause the person to be an independent contractor.  Usually, where the organization retains the right to discharge, furnishes tools and supplies, sets the location of work, sets hours or trains the individual, the status of the individual is more likely to be that of an employee.  In addition, where work performed is similar to that of other employees, it is less likely the individual will be classified as an independent contractor.  Normally, contracting work out to an independent contractor is done to achieve something ordinarily not within the usual functions of regular employees and completion of the work is dependent upon the unique skill of the independent contractor.

Potential risk of making an improper designation intentionally or unintentionally can result in payment of retroactive employment taxes and late tax penalties.

Organizations may not contract with full or part-time, or student employees of BYU as independent contractors. Rare exceptions may occur when all of the following criteria are met:

1.         An employee meets the requirements to be an independent contractor, as explained above.

2.         The work is substantially different from regular BYU work.

3.         The employee owns a private business and has been approved by the Purchasing Department to sell to the university.

If an independent contractor receives payments from the university of $600 or more within a calendar year, a Form 1099 must be filed with the Internal Revenue Service.  For this reason, all payments to independent contractors must be reported to the University Accounts Payable Office at D-208 ASB, Provo, Utah 84602 by 10 January of the following year.  Information that must be obtained from the contractor and reported to BYU includes 1) name, 2) address, 3) social security number or employer identification number, and 4) amount paid to the contractor. For assistance call Human Resource Services (801) 422-6923.

j.  Postage and Mailing

Mail Services provides postal, UPS, and Express Mail services and consultation for university departments, faculty, and staff. In addition to handling the delivery of the university's incoming, outgoing and intra-campus mail, Mail Services will provide assistance to campus units to determine the carrier that will best meet specific shipping needs.  Organizations may utilize these services and take advantage of any special rates or contracts the university maintains as long as federal postal regulations are satisfied. 

Law Society chapters wishing to use BYU Mail Services should work with the Law Society Executive Director to coordinate mailings at the chapter’s expense. 

k.  Risk Management

The university is self insured for most activities carried on by university departments and organizations.  The coverage includes liability protection for property damage and/or injury. Some coverage is also provided for replacement of certain university owned capital assets (i.e. buildings, equipment, etc.).

1.  Need for Additional Insurance

If the chapter is sponsoring an unusual activity or involving large numbers of people, the BYU Risk Management and Safety Office should be informed.  Risk Management can help determine if additional insurance is required for the activity and can verify safety procedures.  This office can also provide letters or certificates of insurance sometimes required when renting halls or facilities for activities.  They can also address questions about environmental safety and chemical hazards.  If an employee or a participant in any organization activity is injured, notification must be made to the Risk Management and Safety Office as soon as possible.

2.  Additional Information

Additional information can be obtained from the Managing Director of BYU Risk Management, BYU Risk Management & Safety, 207 TOMH, Provo, UT 84602, (801) 422-4468.

l.  Standards for University-related Activities

All university units must comply with general university standards and the standards of The Church of Jesus Christ of Latter-day Saints in conducting their activities.  This includes moral, ethical, honor code, legal, and other standards set by these two bodies, except for those, which specifically apply only to students on campus (i.e. dress and grooming).

m.  Student Scholarships

A Law Society Chapter under the BYU 501(c)(3) umbrella may choose to conduct a scholarship program for either BYU students and/or students at other institutions.  All scholarships issued to Brigham Young University students must be processed through the University Financial Aid Office.  This must be done to assure that aid to students is reported properly to avoid penalizing students who receive aid from other sources.  The university also verifies that the aid is in compliance with governmental laws and university policy governing such gifts.  The BYU Development Office/LDS Foundation can assist with soliciting scholarship donations.

Special care must be used when granting scholarships or other aid to foreign nationals since they must be in the country on appropriate visas to receive payments.  There also may be tax consequences that must be reported. 

Chapters under the university umbrella who wish to grant scholarships to students not attending BYU may do so. 

In any case, the chapter should notify the Law Society Executive Director of the names of the scholarship recipients and the institutions, which they will attend.  If the recipient is to be a BYU student, the Executive Director notifies the appropriate BYU office (i.e., University Scholarship Office, or J. Reuben Clark Law School).  If the scholarship recipient will not attend BYU, the Executive Director will arrange for a check to be sent to the scholarship recipient with appropriate notification going to the Law Society chapter.  Send all scholarship information to the Law Society Executive Director.

The following guidelines are for chapters who want BYU to receipt contributions and administer their chapter scholarship program.

1.  Law Society chapters must notify the executive director of the Law Society at BYU that they intend to facilitate a scholarship program through the university.

2.  Donations from chapter members should be made payable to the J. Reuben Clark Law School and sent to the Executive Director.  Each contribution must be accompanied by a letter or donation slip that indicates the applicable Law Society chapter and the purpose for the donation.

3.  All university donations are processed and receipted through the LDS Foundation.  Contributions will be deposited in the Law Society scholarship account.

4.  When a chapter wants to award a scholarship, the following information must be sent to the Executive Director of the Law Society:

• Name, address and social security number of recipient
• Amount of scholarship
• Name and address of institution the student will attend

5.         BYU will then either issue the scholarship (for BYU students), or send a check in the appropriate amount to the institution the recipient will attend, earmarked for that specific student (in the case of non-BYU students).

6.         The executive director will send appropriate notification to the chapter and keep proper accounting of each chapter’s scholarship fund.

n.  Using Other University Services

Chapters of the Law Society may use university services when available. Contact the appropriate university department to make arrangements for assistance. Some of the services that may be most helpful to local chapters include:

Puchasing	C-144 ASB	(801) 422-3471
Financial reporting and consulting	D-148 ASB	(801) 422-4701
Legal	A-357 ASB	(801) 422-3089
Travel	C-141 ASB	(801) 422-3872
Printing and publishing	Lobby UPB	(801) 422-2855
Banking (Treasury Services)	C-242 ASB	(801) 422-4887
Human Resource Development	268 UPB	(801) 422-5011
Human Resource Services	D-238 ASB	(801) 422-3861
Risk Management	207 TOMH	(801) 422-4468
Law School Dean’s Office	348A JRCB	(801) 422-6384
Law Society Executive Director	404 JRCB	(801) 422-1407

7.9  Annual Report of Remote Cash Receipts and Disbursements – Form

Form due January 20 each year.

Click here for form.

7.10  Annual Bank Reconciliation – Form

Form due January 20 each year.

Click here for form.

7.11 Constituent Society Bank Account Information – Form

Click here for form.

7.12  Sample Letter to Open Local Bank Account – Form

Click here for form.