IRS Recognition of Tax-exempt Status of State Component Organizations and Specialty/Clinical/Related Organizations of APMA
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1 ATTORNEYS AT LAW WASHINGTON HARBOUR 3000 K STREET, N.W., SUITE 600 WASHINGTON, D.C foley.com foley.com M E M O R A N D U M CLIENT-MATTER NUMBER TO: FROM: Jay Levrio Dick Riley Chris Grigorian DATE: October 31, 2014 RE: IRS Recognition of Tax-exempt Status of State Component Organizations and Specialty/Clinical/Related Organizations of APMA The organizations listed below are those shown on APMA s website as of October 29, 2014 in the lists of State Component Organizations and Specialty/Clinical/Related Organizations of APMA. We have indicated in each case whether our search of IRS and tax-related databases confirms that the organization, using the name shown on the APMA website, is recognized as a tax-exempt organization, and if so in what exemption category (either 501(c)(6) or 501(c)(3)). If an organization with a similar name is confirmed as exempt, we have shown that fact. We have highlighted the organizations whose tax-exempt status we have not been able to confirm, or that we have not been able to confirm under the precise name listed by APMA. STATE COMPONENT ASSOCIATIONS AND SOCIETIES Alabama Podiatric Medical Association Exemption not confirmed under that name. Alabama Podiatry Association, Inc., Locust Fork AL, EIN is recognized as exempt under The databases we searched are the Lexis list of tax-exempt organizations, the guidestar.org list of taxexempt organizations, and the IRS online listing of charitable organizations. Ultimately all the information comes from the IRS, though non-501(c)(3) information is publicly accessible only through the private databases.
2 Alaska Podiatric Medical Association Exemption not confirmed. Arizona Podiatric Medical Association Exemption recognized under Arkansas Podiatric Medical Association Exemption not confirmed. California Podiatric Medical Association Exemption recognized under Colorado Podiatric Medical Association Exemption recognized under Connecticut Podiatric Medical Association Exemption not confirmed under that name. Connecticut Podiatry Association Incorporated, West Hartford CT, EIN is recognized as exempt under District of Columbia Podiatric Medical Association Exemption recognized under Delaware Podiatric Medical Association Exemption not confirmed. Federal Services Podiatric Medical Association Exemption not confirmed. Florida Podiatric Medical Association Exemption not confirmed under that name. Florida Podiatry Association, Tallahassee FL, EIN is recognized as exempt under Also, Florida Podiatric Medical Society, same address in Tallahassee FL, EIN is recognized as exempt under 501(c)(3). Georgia Podiatric Medical Association Exemption recognized under Hawaii Podiatric Medical Association Exemption not confirmed under that name. Hawaii Podiatry Association, Lihue HI, EIN is recognized as exempt under Idaho Podiatric Medical Association Exemption recognized under Illinois Podiatric Medical Association Exemption recognized under Indiana Podiatric Medical Association Exemption recognized under Iowa Podiatric Medical Society Exemption not confirmed under that name. Iowa Podiatry Society, Des Moines IA, EIN is recognized as exempt under Kansas Podiatric Medical Association Exemption not confirmed. Kentucky Podiatric Medical Association Exemption recognized under Louisiana Podiatric Medical Association Exemption recognized under Maine Podiatric Medical Association Exemption not confirmed. 2
3 Maryland Podiatric Medical Association Exemption recognized under Massachusetts Podiatric Medical Society Exemption recognized under Michigan Podiatric Medical Association Exemption recognized under Minnesota Podiatric Medical Association Exemption not confirmed under that name. Minnesota Podiatry Association Inc., St. Paul MN, EIN is recognized as exempt under Mississippi Podiatric Medical Association Exemption not confirmed. Missouri Podiatric Medical Association Exemption recognized under Montana Podiatric Medical Association Exemption recognized under Nebraska Podiatric Medical Association Exemption recognized under Nevada Podiatric Medical Association Exemption not confirmed. New Hampshire Podiatric Medical Association Exemption recognized under New Jersey Podiatric Medical Society Exemption not confirmed under that name. New Jersey Podiatry Society, New Brunswick NJ, EIN is recognized as exempt under New York State Podiatric Medical Association Exemption recognized under North Carolina Podiatric Medical Society dba North Carolina Foot and Ankle Society Exemption recognized under North Dakota Podiatric Medical Association Exemption not confirmed. Ohio Podiatric Medical Association Exemption recognized under Oklahoma Podiatric Medical Association Exemption recognized under Oregon Podiatric Medical Association Exemption not confirmed. Pennsylvania Podiatric Medical Association Exemption recognized under Puerto Rico Podiatric Medical Association Exemption not confirmed. Rhode Island Podiatric Medical Association Exemption recognized under (Under Society rather than Association. ) South Carolina Podiatric Medical Association Exemption recognized under 3
4 South Dakota Podiatric Medical Association Exemption not confirmed. Tennessee Podiatric Medical Association Exemption not confirmed. Texas Podiatric Medical Association Exemption recognized under Utah Podiatric Medical Association Exemption not confirmed. Vermont Podiatric Medical Association Exemption not confirmed. Virginia Podiatric Medical Association Exemption recognized under Washington State Podiatric Medical Association Exemption not confirmed under that name. Washington State Podiatry Association, Spokane WA, EIN is recognized as exempt under West Virginia Podiatric Medical Association Exemption not confirmed. Wisconsin Society of Podiatric Medicine Exemption recognized under Wyoming Podiatric Medical Society Exemption not confirmed. SPECIALTY/CLINICAL/RELATED ORGANIZATIONS Specialty American College of Foot & Ankle Orthopedics & Medicine Exemption not confirmed under that name. American College of Foot Orthopedics and Medicine, Bethesda MD, EIN , is recognized as exempt under [Information updated 11/3/2014.] Clinical American Society of Podiatric Surgeons Exemption recognized under 501(c)(3). American Academy of Podiatric Sports Medicine Exemption recognized under American College of Foot and Ankle Pediatrics Exemption not confirmed. American Society of Podiatric Dermatology Exemption not confirmed. American Society of Podiatric Medicine Exemption not confirmed. American Board of Podiatric Medicine, Torrance CA, EIN is recognized as exempt under 501(c)(6), but this Board is not the same organization. [Clarification from APMA 11/3/2014.] Association of Extremity Nerve Surgeons Exemption recognized under 4
5 Related American Academy of Podiatric Practice Management Exemption recognized under American Association for Women Podiatrists Exemption recognized under American Association of Colleges of Podiatric Medicine Exemption recognized under 501(c)(3). American Association of Hospital and Healthcare Podiatrists Exemption not confirmed under that name. American Association of Hospital Podiatrists, Inc. Brooklyn NY, EIN is recognized as exempt under American Podiatric Medical Students Association Exemption recognized under American Society of Podiatric Executives Exemption not confirmed. American Society of Podiatric Medical Assistants Exemption not confirmed under that name. American Society of Podiatric Assistants, Oakbrook Terrace IL, EIN is recognized as exempt under * * * 5
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