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             NEF – NOMMA Partnership



In 2001 the NOMMA Board of Directors organized the NOMMA Education Foundation (NEF) exclusively for charitable and educational purposes as defined in the Internal Revenue Code section501(c)(3) and in the Foundations articles of incorporation.



1.     To provide quality education for business owner, managers and workers in the ornamental and            miscellaneous metals industry.

2.     To engage in all lawful activities consistent with the preceding purpose of the Foundation  primary of which, is to raise money to carry out these activities



Both NOMMA and NEF are not-for-profit charitable corporations, referred to as 501 (c) corporations. There are many different types of 501(c) corporations.  According to the IRS code, NOMMA is classified as a “nonprofit business league” and thereby a 501(c)6.  And, as NEF’s middle name states, it is an ‘education’ foundation, and therefore classified by Internal Revenue Code, as a 501(c)3 corporation.  

There are similarities between a ‘3’ and a ‘6’:

       both are tax exempt, 

       neither has “specific ownership,” 

       no part of net earnings may inure to the benefit of an individual

       all profits are reinvested in each organization (respectively)

       neither may organize for profit or to engage in for-profit activities 

There are also differences: 

501(c)6 NOMMA

501(c)3 NEF

Primarily supported by dues and other income from activities substantially related to its exempt purpose

May not accept grants

Individual contributions are not tax deductible (businesses can deduct contributions as a business expense), May engage in any amount of legislative activity germane to the common business interest

Has income from individual and business tax deductible contributions, grants and matching gifts

Restricted in the amount of political and legislative (lobbying) activities it conducts Must limit the organization’s purposes to its specified cause, and may not engage in activities are not in the furtherance of its specified purpose


There are many nuances that make it necessary for both NOMMA and NEF to exist.  For example: 

       If an individual makes a donation to NEF (say in the form of an item for the auction or money) it may be tax deductible as a charitable contribution, whereas if the same donation were given by an individual to NOMMA, it would NOT be tax deductible as a charitable contribution.

       NEF’s primary focus is on education, to produce and fund educational programs for the industry; whereas NOMMA has more than one primary directive to benefit our industry

       NOMMA may not receive grants or other funding from government agencies, NEF may.


Even though NOMMA may give money to the foundation, the foundation cannot give money to NOMMA, except for reimbursement of services rendered, such as a management contract.  Funds may NOT be co-mingled at any time for any reason.

NEF’s trustees are appointed by the NOMMA Board of Directors. As appointed NEF trustees we understand that the NOMMA Board of Directors has bestowed upon us a charge, more specifically a TRUST. The NOMMA Board of Directors expects that the NEF trustees will be responsible keepers of the mission and purpose of NEF; i.e., to ensure that the educational needs of our industry is at the forefront of all of our decisions and that we are good stewards of the funds that we administer. 

As good stewards of finances it would be unwise of us to spend all of our funds by the end of each year with no thought for the future.  We have determined that with the ebb and flow of the economy and NOMMA membership, and as a sound management program, we should make every effort to have 2 to 3 years of our annual budget in reserve.  


If you have any quesions reguarding NEF please address your question to NEF's executive director

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