TAG 2008: the AMA Has It!

     Do you want to introduce model aviation to your friends and neighbors, and then receive local recognition and financial benefits in return? If you answered "yes," you'll want to learn more about AMA's 2008 Take off And Grow (TAG) program.

     Developed to encourage Academy members and clubs to promote modeling as a positive recreational activity, TAG was the first of several new programs AMA implemented in 2007. TAG provides an extensive one-day introduction to model aviation, with the intent of drawing in new people. The introduction is followed by a flight-training program for new members gained from the opening-day activities.

     Clubs that apply to host a "TAG Model Aviation Day" will be provided with a complete program-requirements and guidelines document to use. It includes ideas about promoting and advertising your event and an outline of possible activities to take place during the event.

     Clubs are encouraged to preregister attendees to help them better prepare. Each participant will also be entered in the AMA"s newly revised Introductory Pilot Program (IPP).

     Even though there is no cost to the nonmember, by becoming an IPP student he or she will be covered under the Academy's liability protection as long as he or she is working under the supervision of an AMA Introductory Pilot (IP) Instructor.

     The day of the event, each student will receive brief "classroom instruction" to help familiarize him or her with model aviation and give him or her an idea of what to expect. Then each participant will receive hands-on training, under a club instructor's supervision, that will help him or her become acclimated to the basics of flight and how it works.

     If the training involves RC aircraft, each attendee will have the opportunity to fly a trainer on a buddy box under an AMA IP Instructor's guidance. (The TAG program is also available to FF and CL clubs.)

     If your club is selected to host a TAG Model Aviation Day, the AMA will provide up to $1,000 in advance to use to set up your program. At the end of the event, your club can keep the items purchased as AMA's way of saying "thanks for helping out."

     Through TAG, AMA members can also take advantage of AMA's Ambassador Program. A current member who signs up three new Open or Senior members will earn next year's membership free, as another way of saying "thanks."

     The rewards are more than just those listed in the preceding. Hosting a TAG Model Aviation Day is a great way to reach out to your community to give it a taste of an enjoyable, family-oriented recreational activity. In addition, you'll create positive relationships with your neighbors that may help when the time comes to keep or acquire flying sites.

     As with all of AMA's developing programs, the Academy wants to provide the tools clubs need to ensure their hobby's popularity. TAG will require many people's cooperation to make it a success. Achieving that success will make our already wonderful hobby even better.

     AMA has a limited number of TAG openings for 2008. If your club wants to participate, contact April Hathaway at aprilh@modelaircraft.org  or (765) 287-1256, extension 516. For more information contact April or Jack Frost at education@modelaircraft.org  or (765) 287-1256, extension 515.

     You can also visit the "TAG Links" at www.modelaircraft.org/education/08tagannounce.aspx  to download a syllabus and application.   MA

—Education Department

New IRS Requirements for Tax Exempt AMA Chartered Clubs

     This is a general notification and may not apply to your club. AMA does not keep records of whether or not your club has tax-exempt status. If you are unsure, please review your club files or contact your local Internal Revenue Service (IRS) office.

     Beginning in 2008, small tax-exempt organizations that were not previously required to file returns may be required to file annual electronic notice Form 990-N: "Electronic Notice (e-Postcard) for Tax-Exempt Organizations not Required to File Form 990 or 990-EZ." This requirement applies to tax periods beginning after December 31, 2006. Organizations that do not file the notice will lose their tax-exempt status.

     Small tax-exempt organizations, which usually have gross receipts of $25,000 or less, are not required to file Form 990, "Return of Organization Exempt from Income Tax," or Form 990-EZ. With the enactment of the Pension Protection Act of 2006 (PPA), these small tax-exempt organizations will be required to electronically file Form 990-N, also known as the "e-Postcard," with the IRS annually.

     Exceptions to this requirement include organizations that are included in a group return, private foundations that are required to file Form 990-PF, and section 509(a)(3) supporting organizations that are required to file Form 990 or Form 990-EZ.

     The e-Postcard must be filed electronically; there will be no paper form. The IRS is developing an electronic filing system for the e-Postcard and will publicize the procedures when the system is completed and ready for use.

     If an organization does not file the e-Postcard or an annual information return, Form 990 or 990-EZ, for three consecutive years, the IRS will revoke its tax-exempt status (per PPA requirements) as of the filing due date of the third year.  MA

—AMA Headquarters

Big Brothers Big Sisters Pilot Program

     The Munsee Skychiefs of Muncie, Indiana, is planning to start a model-pilot program with Big Brothers Big Sisters (BBBS) of Delaware County. If the program is successful, it may be replicated with other BBBS agencies or youth organizations throughout the US.

     One trained club member will sponsor a match (one Big and one Little). The instructor will teach the student how to fly an RC model. The Munsee Skychiefs will provide all the equipment and cover the cost of the AMA membership that is required for the Little to fly.

     The ultimate goal is for participants to solo with an airplane by the end of instruction. This normally takes approximately 10 weeks, but it can take a shorter or longer amount of time depending on how often the students meet with their individual trainers.

     It is important that all program participants attend a meeting at which trained staff members explain safety rules and etiquette. BBBS asks that all Big Sisters and Big Brothers attend the meeting and all sessions so that safety and rules can be enforced at all times. They can take instruction along with their Little Brothers and Little Sisters, but they will be required to pay the $58 AMA membership fee.

     For more information about this program, contact Abby McDaniel, Match Support Coordinator, Big Brothers Big Sisters of Delaware County, Muncie IN 47305; Tel.: (765) 284-4141.  MA

Also in this month's In the Air section in Model Aviation:

• Former President Dave Brown Honored

• 25 Years Ago in MA: April 1983

• Frank Tlush: A Leader for More Than 70 Years

• Claude McCullough: 1922-2008

• Texas Fliers Participate in Air Force Base Air Show