Constitution and By-Laws
The AOC and the AOC Educational Foundation are two separate entities. The same individuals sit on the respective boards of directors, but separate meetings are held, separate tax returns are submitted, and funds cannot be co-mingled. The AOC was granted tax-exempt status under paragraph 501 (c)(6)of the Federal Tax Code. The AOC Educational Foundation was constituted under paragraph 501 (c)(3). To preserve our exempt status, the association and its subordinate chapters must maintain a public purpose and no funds can inure to its members.
The AOC is governed a constitution and a set of by-laws. The constitution can only be changed by a two-thirds majority approval of the board of directors and a majority approval of members voting. By-laws can be changed by a two-thirds majority of the AOC board of directors. The governing by-laws of each chapter were approved in their original form by the AOC board of directors. For legal purposes and to ensure protection of our tax exempt status, changes to chapter by-laws must be approved by the AOC board of directors. The AOC Educational Foundation is governed by a set of By-laws. They may be amended by a majority vote of the Educational Foundation’s board of directors.