Approved by the Engineering Practice Policy Committee on April 11, 2024
Approved by the Public Policy and Practice Committee on May 29, 2024
Adopted by the Board of Direction on July 18, 2024
Policy
The American Society of Civil Engineers (ASCE) believes that non-profit educational organizations operating under Section 501(c)(3) of the Internal Revenue Code must be free to perform their educational function in the public sector without unreasonable government restrictions or the loss of opportunities for federal assistance for their activities.
Issue
501(c)(3) organizations, such as ASCE, are highly regulated entities. Strict rules apply to both the activities and the governance of these organizations to ensure they truly fulfill their IRS-defined purposes. This means that the organization’s work should solely serve its charitable purpose, not aiming to benefit shareholders. In order to qualify as a tax-exempt, 501(c)(3) organization, a nonprofit must exist for one or more exclusively charitable purposes such as public safety, science, and education.
In the past, efforts have been made to restrict non-profit educational associations that receive federal grant money from engaging in any organized effort to educate government agencies on issues affecting public health, safety, and welfare.
Rationale
Section 501(c)(3) organizations, such as ASCE, that receive federal funding for educational purposes provide an invaluable contribution to the nation by advancing the profession they represent and regularly engaging in activities that educate lawmakers about issues that impact the public health, safety, and welfare.
ASCE Policy Statement 460
First Approved in 1997