Det #302 Board of Trustees
The Nittany Leathernecks Board of Trustees was established to provide continuity, as well as a resident base of mature experience, to draw upon by detachment commandants with respect to meeting the challenge of running a progressive organization. The four-person board is appointed by incoming detachment commandants and confirmed by the membership. Members serve in a volunteer capacity with no fixed term limits established. Members of the Board of Trustees select their chairman.

Each year it is the privilege of the Nittany Leathernecks' commandant to select a member he/she recognizes as being the most productive member of the organization during the previous twelve month calendar year. This selection is based on a number of criteria which includes enthusiasm, un-selfishness, loyalty and sustained superior performance. Members selected for this honor become eligible for nomination to a similar Department of Pennsylvania recognition.

Incorporation/Tax Status Identification

Nittany Leathernecks Detachment #302, Department of Pennsylvania, was established during 1974 in State College, PA and incorporated 9 February 2002 (Incorporation ID # 3086951). The detachment is a non-profit 501(c)4 organization. The Employer Identification Number (EIN) #41-2054184 applies (also known as Federal Tax Identification Number).

501(c)4s are tax-exempt non-profit organizations. More specifically, according to the Internal Revenue Code (IRC), 501(c)(4)s are:

* "civic leagues or organizations not organized for profit, but operated exclusively for the promotion of social welfare,
* "or local associations of employees, the membership of which is limited to the employees of a designated person or persons in a particular municipality;
* "and the net earnings of which are devoted exclusively to charitable, educational, or recreational purposes.”

Social Welfare Organizations

An organization is not operated primarily for the promotion of social welfare if its primary activity is operating a social club for the benefit, pleasure, or recreation of its members, or is carrying on a business with the general public in a manner similar to organizations operated for profit.

Seeking legislation germane to the organization's programs is a permissible means of attaining social welfare purposes. Thus, a section 501(c)(4) social welfare organization may further its exempt purposes through lobbying as its primary activity without jeopardizing its exempt status. An organization that has lost its section 501(c)(3) status due to substantial attempts to influence legislation may not thereafter qualify as a section 501(c)(4) organization. In addition, a section 501(c)(4) organization that engages in lobbying may be required to either provide notice to its members regarding the percentage of dues paid that are applicable to lobbying activities or pay a proxy tax.

The promotion of social welfare does not include direct or indirect participation or intervention in political campaigns on behalf of or in opposition to any candidate for public office. However, a section 501(c)(4) social welfare organization may engage in some political activities, so long as that is not its primary activity. However, any expenditure it makes for political activities may be subject to tax under section 527(f). For further information regarding political and lobbying activities of section 501(c) organizations, see Election Year Issues, Political Campaign and Lobbying Activities of IRC 501(c)(4), (c)(5) and (c)(6) Organizations, and Revenue Ruling 2004-06.