In the United States, AAII is a non-profit, tax exempt corporation founded in New York in 1987 and granted tax exempt status under Section 501(c)(3) of the United States Internal Revenue Code. All Chapters of AAII in the United States are tax exempt under AAII’s Group Exemption Letter. Contributions to AAII are tax exempt to the extent permitted by law.
AAII U.S. HEADQUARTERS: NEW YORK
AAII’s U. S. Affiliate of the Senegales NGO formed in 1988 worked closely with AAII’s Founder and Chairman in support of his leadership of AAII and participation in international conferences. Ongoing responsibilities include representing AAII within the United Nations and fulfilling programmatic requirements necessary for continued General Consultative Status with the Economic and Social Council, facilitating cross-cultural opportunities for American children to live in a unique Muslim community while studying in AAII schools and coordinating opportunities for educators and health care professionals to volunteer within AAII’s educational and health care initiatives in Senegal. Responsible for the overall administration of AAII in the United States and fiscal accountability to maintain AAII’s tax exempt status under the U.S. Internal Revenue Code. Responsible for the expansion of AAII’s strategic partnership that enables children around the world to receive pro bono medical care toward the development of an African Children’s Medical Network Project. Responsible for content management of AAII’s website and contributions to AAII News & Views.
Ashaki H. Taha-Cisse, President
Corporate Address: 280 West 113th Street Suite 2A New York, NY 10026
Mobile: 646 418-9805
The Atlanta Chapter of AAII was established in 1995. AAII-Atlanta worked closely with AAII’s Founder and Chairman to coordinate initiatives involving government cooperation and international donations, and will continue to work with AAII’s President. In addition, the Atlanta Chapter of AAII publishes books devoted to the history and philosophy of the the Tariqa Tijaniyya.
M. Dawud Jeffries, MD, President
Ayisha R. Jeffries, Vice President, External Affairs
108 Elizabeth Street
Atlanta, GA 30307
Phone: 404 510-4970
The Michagan Chapter of AAII was established in 1997. AAII-Michigan publishes the AAII Newsletter, which disseminated information about AAII and the humanitarian activities of its Founder and Chairman, as well as articles focusing on Islamic religious concepts.
Abdul-Hakim Halimcisse, President
P.O. Box 02075
Detroit, MI 48202
Phone: 313 717-4389
Procedure For Establishing an AAII Chapter in the
1. Form a Not-For-Profit corporation.
2. Request and adapt the By-Laws of the New York founding corporation to reflect the actual dates the new corporation was formed and filed with the Secretary of State in the state in which the Chapter is to operate.
3. Hold an organizing board meeting, during which officers of the Chapter are elected (president, vice president., secretary, treasurer, etc.)
4. Have a corporate seal made.
6. Open a bank account in the name of the Chapter. (The bank will require proof of incorporation, by-laws, corporate seal, officers)
Once established, a Chapter can avail itself of AAII’s existing Group Exemption in accordance with the IRS Code.3. The Group Exemption Letter permits the Chapter to legally raise funds to support its own projects and AAII’s work in Medina.-Kaolack, Senegal and to indicate that “contributions are tax deductible to the extent provided by law.”
Chapters that choose coverage under AAII’s Group Exemption Letter retain their autonomy. Annual reporting to the IRS is required, either directly by the Chapter, or as part of the founding corporation’s disclosures. It is essential that accurate financial records be kept in accordance with IRS requirements, as well as with any state requirements for charitable organizations.
The following procedure is in keeping with IRS Group Exemption guidelines:
1. Write a letter to the founding corporation’s administrative officer (Ashaki H. Taha-Cisse, Executive Director, African American Islamic Institute (AAII), 5800 Arlington Avenue Suite 5B, New York, NY 10471) requesting coverage under AAII’s existing federal tax exemption under Section 501(c)(3 of the U.S. Internal Revenue Code and authorizing the required action on behalf of the Chapter.
2. In the letter, state that there is a relationship between the Chapter and the African American Islamic Institute (AAII) in New York, such that the mission, purpose and activities of the Chapter are the same as the founding organization.(This is IRS language).
3. Chapters that are tax exempt under AAII’s Group Exemption Letter are eligible to apply to individual states for exemption from state sales tax*. This exemption applies to purchases, as well as hotel rooms and services to accommodate AAII’s Founder and Chairman during meetings and conferences in the United States.
*For District of Columbia tax exemption: Once a D.C. non-profit organization has been formed, file Application for Exemption FR-164 and submit it to: Government of the District of Columbia, Columbia Office of Tax and Revenue, Washington, D.C. 20044-0556 Fax: 202 442-6882