Make your own free website on

Response to Questions
Up EFEF BYLAWS Tax-Exempt Application IRS Questions REV-RUL 63-252 Response to Questions Tax-Exempt Approval

  1. How is your organization different or similar to the organizations described in Rev. Rul. 63-252?

                                                          i.      Our organization is not at all like examples (1), (2), and (3). It is similar to examples (4) and (5), and most like (5).

                                                      ii.      The EFEF is a domestic organization, which does charitable work in a foreign country (Ehume, Imo State, Nigeria, Africa). A foreign organization, the “Building Committee,” was formed for the purposes of administrative convenience, and the EFEF controls every facet of its operations. In the past, the EFEF solicited contributions for the specific purpose of carrying out its charitable activities in the foreign country, and it will continue to do so in the future. The EFEF will transmit funds it receives for its foreign charitable activities directly to the Building Committee only for purchase of an item, labor, or materials specified by the Board. The majority of funds expended in the foreign country will be by an EFEF Board Representative who will be on site where the work is being performed.


  1. Does your organization maintain control and responsibility over the use of any funds granted to foreign organizations? If yes, explain in detail how you exercise such control?

                                                          i.      Yes, we maintain control and responsibility over the use of all our funds. We do not grant funds to foreign organizations except to the limited extent discussed in the response to question a.

                                                      ii.      Any funds granted to any individual, domestic organization, or foreign organization must be used within the limits of the corporate charter, and a record must be kept of their use. All financial records are available for public inspection and copies are provided upon request. 


  1. Will anyone from your organization make any field investigations to ensure your funds are being used properly? If yes, how often?

                                                          i.      Yes, when funded activities are being performed, a member of our Board of Directors will go to where the activity is to be performed and negotiate the labor and materials agreements. Our plan is to have at least one Board representative in the area throughout the duration of the activity. The representatives will serve one to two weeks at a time. Funds from our organization will be in an account at a local bank near Ehume. (The local bank is affiliated with Citibank in the United States.) Only certain Board Members will have signature authority to withdraw funds, and any Board Member withdrawing funds must work within guidelines set by the Board and file expense reports for all withdrawn funds. No foreign organization will be given funds except for activities related to the work specified by the Board Member.

                                                      ii.      In September 2001, our corporate secretary, Israel Ojimadu, visited the Ehume Community School, took pictures, videotaped the school, and talked to teachers and parents. Pictures from this trip are on our web site at Mr. Ojimadu’s report to the Board provided the basis for our initial planning.

                                                  iii.      In May 2002, our corporate treasurer, Peter Okeke, visited the Ehume Community School, took pictures, and appointed a local Building Committee, members of which are local community leaders willing to volunteer their time and resources to improve the education of the children of Ehume. The purpose of the Building Committee is to organize volunteers to help with the work, to help provide food and water for the workers, and to advise the Board on procurement of materials and skilled labor. Funds will not be given to the Building Committee except for a specified activity such as purchasing food to prepare for the workers. Pictures from his trip and letters of commitment from community leaders are on our web site.

                                                      iv.      The planned date for start of repair of Ehume Community School is January 20, 2003. We anticipate the first phase of work to be completed within 4 weeks. The second phase will occur about a year later. Our corporate treasurer, Peter Okeke, will be in Ehume to initiate the work and will stay for one or two weeks. His time of departure will overlap the arrival of the next Board Representative from the United States. Mr. Okeke will put in place the necessary arrangements for procured labor and materials and give instructions to the Building Committee regarding the work to be performed.


  1. Does your organization have full control and discretion over funds donated to you or does the foreign organization control the funds?

                                                          i.      Our organization has full control over funds donated to us. Read our response to question c for details.


  1. How does your organization ensure that the funds you donate to Ehume Community School are used for the purposes that they were intended? Please explain.

                                                          i.      All work related to facility construction will be controlled as described in the response to question c.

                                                      ii.      Educational supplies and equipment will be purchased from vendors via agreements between our organization and the vendors.

                                                  iii.      If, ultimately, we decide to provide financial assistance for selected impoverished children in the area to attend school, we will establish guidelines to a local group. The local group will recommend recipients based on our guidelines, and we will make the selections. We will require reports on the progress of the recipients, and periodically, a Board Representative will visit the school to confirm the correct use of the funds.