Legal Disclaimers
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Notice to Reader
This page describes the legal framework under which The Central Savannah River Area Crow's Nest, Inc. ("CSRACN," "the Crow's Nest," or "the Organization") operates. It does not replace the statutes referenced here or our own governing documents. Our Articles of Incorporation and Bylaws set out our purposes, powers, and governance procedures in full, and they control in any case of conflict with the summaries on this page.
The information here is for general informational purposes only and does not constitute legal or tax advice. The Crow's Nest follows applicable federal, state, and Department of Defense requirements, and it updates its internal policies as those requirements change. For any specific question, readers should consult the official sources and seek qualified legal or tax counsel.
The Central Savannah River Area Crow's Nest, Inc. is the junior enlisted association supporting Sailors assigned to or supporting Navy Information Operations Command Georgia. It exists to strengthen cohesion, support shipmates, and create constructive opportunities for service, connection, and professional growth, with defined responsibilities and disciplined leadership transitions that sustain continuity across changing teams.
Membership. Regular, voting membership is open to junior enlisted Sailors in pay grades E-5 and below. Personnel in pay grades E-6 and above may serve as mentors and advisors without voting rights. Membership is voluntary, is not a condition of military service, and has no effect on a member's official status.
Non-discrimination. Membership and participation are not restricted on the basis of race, color, creed, sex, age, disability, sexual orientation, or national origin. The Organization adheres to the Department of Defense's nondiscrimination policies.
Mission and programs. The Organization supports the professional development of junior enlisted Sailors, fosters camaraderie and mentorship, and conducts volunteer and charitable activities that benefit the NIOC Georgia community and the Central Savannah River Area. All activities are designed to be consistent with our tax-exempt status and with Department of Defense policy on private organizations on military installations.
Governance. The Organization is administered by a Board of Directors and led by executive officers who manage day-to-day operations. Meetings follow our Bylaws and a simplified application of Robert's Rules of Order. Members vote on major matters, including officer elections, amendments to governing documents, and dissolution.
Not a labor organization. The Organization is not a labor union or collective bargaining unit. It does not represent members in grievances, does not negotiate conditions of employment, and does not engage in any political activity prohibited by military regulation.
Transparency. Meeting minutes, financial reports, and governance documents are maintained by the Secretary and are available to members in accordance with our records policy. Officers serve on a voluntary basis without compensation, apart from reasonable reimbursement of expenses.
The Central Savannah River Area Crow's Nest, Inc. is a Non-Federal Entity (NFE). It is not an instrumentality, agency, or affiliate of the United States Government, the Department of Defense, or any military service, and it holds no governmental status. The Organization operates on a military installation only with the consent of the installation commander or other appropriate authority, and in accordance with the Department of Defense policies governing private organizations on installations, including Department of Defense Instruction 1000.15 and 32 C.F.R. Part 212. Official authorization to operate on an installation does not constitute or imply endorsement or sponsorship by the Government, and the Organization will not represent otherwise.
Private capacity. The Organization and its members act exclusively in a private capacity, outside the scope of any official duties or positions they may hold in the Armed Forces or the Department of Defense. Participation is voluntary and off duty, except where leave or other authorized status is obtained for a specific event.
Required disclaimer. In communications that reference a Department of Defense name or location, the Organization displays the following statement: "THIS IS A NON-FEDERAL ENTITY. IT IS NOT PART OF THE DEPARTMENT OF DEFENSE OR ANY OF ITS COMPONENTS, AND IT HAS NO GOVERNMENTAL STATUS."
Use of names and marks. The Organization does not use Department of Defense seals, logos, or insignia on its letterhead or websites. It uses the name or abbreviation of an installation or unit only with proper approval and only where its Non-Federal Entity status is clearly indicated, so that no impression of official sanction is created.
Self-sustaining operations. The Organization is financially and operationally self-sustaining and receives no appropriated or unit funds. The United States and the Department of Defense do not insure or indemnify the Organization. The Organization is responsible for its own obligations and liabilities and indemnifies and holds harmless the United States Government, the installation, and Department of Defense components for any loss or damage arising from its activities to the extent required by regulation.
The Central Savannah River Area Crow's Nest, Inc. is incorporated in the State of Georgia as a domestic nonprofit corporation under the Georgia Nonprofit Corporation Code (O.C.G.A. Title 14, Chapter 3), control number 25225128. Our Articles of Incorporation and Bylaws, on file with the Georgia Secretary of State, define our nonprofit purpose, powers, and governance. The following requirements of Georgia law apply.
Purpose and powers. Under O.C.G.A. § 14-3-302, the Organization has perpetual duration and the powers necessary to carry out its charitable mission, including the power to make contracts, to acquire and dispose of property, to borrow and invest funds, and to receive and apply contributions, so long as those activities further the exempt purposes stated in its Articles. Article 11 of our Articles of Incorporation adopts these powers.
No distribution of earnings. Under O.C.G.A. § 14-3-1301, the Organization may not distribute any part of its income or assets to its members, directors, or officers, except as reasonable compensation for services rendered or in furtherance of its exempt purposes. Any surplus is reinvested in our programs or held in reserve.
Fiduciary duties of directors. Under O.C.G.A. § 14-3-830, each director must discharge their duties "[i]n a manner the director believes in good faith to be in the best interests of the corporation" and "[w]ith the care an ordinarily prudent person in a like position would exercise under similar circumstances." Directors may rely on information, opinions, reports, and financial data prepared by officers, legal counsel, or other qualified persons as that section provides. Any conflict of interest must be disclosed and handled in accordance with state law and our Bylaws.
Director liability and indemnification. As provided in Articles 8 and 9 of our Articles of Incorporation, the Organization limits the personal liability of directors to the fullest extent permitted by O.C.G.A. § 14-3-202(b)(4), and it is authorized to indemnify directors and advance expenses to the fullest extent permitted by O.C.G.A. § 14-3-856 and Part 5 of Article 8 of the Code. Those protections are subject to the exceptions the statute requires, including the liabilities described in O.C.G.A. §§ 14-3-860 through 14-3-864.
Records and member inspection. We keep the corporate records required by O.C.G.A. § 14-3-1602, including current Articles and Bylaws, meeting minutes, accounting records, a roster of directors and officers, and our most recent annual registration. A member may inspect and copy these records on at least five business days' written notice, at a reasonable time and place, as that section provides.
Annual registration. Each year the Organization files the annual registration required by O.C.G.A. § 14-3-1622, identifying our officers, registered agent, and registered office, and we maintain a registered agent and a current registered office in Georgia.
Dissolution and notice to the Attorney General. Because the Organization holds assets dedicated to charitable purposes, O.C.G.A. § 14-3-1403 requires written notice to the Georgia Attorney General of any intent to dissolve. That section provides that the corporation "shall not transfer or convey any assets as part of the dissolution process until 30 days after it has given the written notice to the Attorney General." Remaining assets are then distributed for charitable purposes as required by our Articles and by law.
Junior Enlisted Association
Authorized Non-Federal Entity — DoDI 1000.15; 32 C.F.R. Part 212
Georgia Nonprofit Corporation — O.C.G.A. Title 14, Chapter 3
Federal Tax-Exempt Status — 26 U.S.C. § 501(c)(3)
The Central Savannah River Area Crow's Nest, Inc. is recognized by the Internal Revenue Service as a tax-exempt public charity under Section 501(c)(3) of the Internal Revenue Code (EIN 88-0966729). Section 501(c)(3) extends exemption to "corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes ... no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation ... and which does not participate in, or intervene in ... any political campaign on behalf of (or in opposition to) any candidate for public office." Our operations are confined to those exempt purposes, and the following conditions govern how we work.
Exempt purpose. As stated in Article 3 of our Articles of Incorporation, the Organization is organized and operated exclusively for charitable and educational purposes within the meaning of Section 501(c)(3), principally the personal and professional development, mentorship, and welfare of junior enlisted Sailors, together with volunteer service to the surrounding community.
No private inurement. No part of the Organization's net earnings may inure to the benefit of any director, officer, member, or other private person. Revenue is applied to our programs and activities, and any payment to an officer or volunteer is limited to reasonable compensation or reimbursement for services actually performed.
Limited lobbying and no political campaigning. Consistent with Section 501(c)(3), the Organization may engage only in insubstantial lobbying, and it is prohibited from participating or intervening in any political campaign for or against a candidate for public office. The Organization takes no partisan positions.
Dissolution. Article 6 of our Articles of Incorporation requires that, upon dissolution and after liabilities are satisfied, remaining assets be distributed exclusively for purposes described in Section 501(c)(3), or to the federal government or a state or local government for a public purpose.
Public charity status. We are classified as a public charity supported by broad community giving rather than a single source. We keep proper financial records and file the annual information return required of us with the IRS each year; because of our current size, this is the Form 990-N (e-Postcard). For any single contribution of $250 or more, we provide the contemporaneous written acknowledgment a donor needs to substantiate the gift under 26 U.S.C. § 170(f)(8).
Deductibility of contributions. Contributions to the Organization are generally deductible as charitable contributions under 26 U.S.C. § 170, subject to the limits that apply to each donor. Because individual circumstances differ, donors should consult a tax professional regarding the deductibility of a specific gift.