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Corporate, Historical, and Non-Profit Documentation

From 1999 – 2003, the International Remote Viewing Association was registered in the State of California and with the IRS as a DBA (“doing-business-as” or alternate name) of the Bay Research Institute (BRI), a non-profit organization chartered according to the requirements specified in Paragraph 501(c)(3) of the Internal Revenue Code.

At IRVA’s founding meeting in March 1999, the organizing directors determined that the Association should seek tax-exempt status in support of its mission of public service. Director Russell Targ, noting that he was then president and founder of just such an organization (BRI), which had been inactive for some time, graciously offered the entity and its tax-exempt status as the foundation for IRVA. Because the mission statements of both entities were very similar, it seemed a proper and appropriate match, and Mr. Targ agreed to transfer control of BRI to the IRVA Board of Directors.

In January of 2004 IRVA choose to relinquish its’ former status as a DBA of Bay Research Institute and returned control of BRI to Russell Targ. IRVA is now registered (International Remote Viewing Association) with the State of Nevada as an independent non-profit organization.

Documents

Bay Research Institute DBA as IRVA

By IRS regulations BRI, doing business as (DBA) IRVA, was not required to file annual information returns (IRS Form 990) for tax years 1999, 2000, and 2001. The general rule is that a Form 990 must be filed annually by each tax-exempt organization whose annual gross receipts “normally” exceed $25,000. Hence, small organizations with gross receipts “normally” less than $25,000 are exempt from the filing requirement. IRS regulations (Publication: “Form 990, Schedule A and Schedule B,” p. H-4) specify that new organizations can average up to $30,000 during their first two years of operation before the requirement to file a Form 990 is triggered. After that the organization will only be required to file if its gross income exceeds $25,000 per year for any three-year period.

In IRVA’s case, its gross receipts for its first two full years of operation (2000 and 2001) averaged less than $30,000 per year (IRVA had no income for the partial year 1999). As a result, IRVA was not required to file a Form 990 with the IRS. Even though it was unclear whether IRVA actually reached the filing threshold under the 3-year income-averaging formula, the organization’s gross income did exceeded the $25,000 threshold for the year 2002. Thus, in order to ensure beyond any doubt that IRVA was in full compliance with the federal tax laws, it filed a Form 990-EZ.

Bay Research Institute DBA as IRVA Documents