TY 2020 Form 990 Schedule O

efile Public Visual Render ObjectId: 202231029349301703 - Submission: 2022-04-12 TIN: 51-0150328

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
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Attach to Form 990 or 990-EZ.
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Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2020

Open to Public
Inspection

Name of the organization

INTERNATIONAL ASSOCIATION
OF LIONS CLUBS

Employer identification number

51-0150328

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 2	CHRIS VIEAU AND HEATHER VIEAU HAVE A FAMILY RELATIONSHIP.
FORM 990, PART VI, SECTION A, LINE 6	THE ORGANIZATION IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION WITH MEMBERS. THE MEMBERS HAVE THE RIGHT TO PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE.
FORM 990, PART VI, SECTION A, LINE 6	MEMBERSHIP CATEGORIES FOR PROSPECTIVE MEMBERS WHO MAY NOT BE ABLE TO MEET THE OBLIGATIONS OF ACTIVE MEMBERSHIP, LCI OFFERS SEVERALMEMBERSHIP CATEGORIES TO FIT THEIR NEEDS: ACTIVE MEMBER - ACTIVE MEMBERSHIP IS THE "TYPICAL" CATEGORY OF LIONS MEMBERSHIP. ACTIVE MEMBERS RECEIVE ALL BENEFITS, AND MUST MEET ALL REQUIREMENTS, OF LIONS MEMBERSHIP. AFFILIATE MEMBER - AN AFFILIATE MEMBER IS SOMEONE WHO IS NOT ABLE TO PARTICIPATE AS AN ACTIVE MEMBER OF THE CLUB BUT DESIRES TO SUPPORT THE CLUB AND ITS COMMUNITY SERVICE INITIATIVES. ASSOCIATE MEMBER - AN ASSOCIATE MEMBER HAS ACTIVE MEMBERSHIP IN ONE LIONS CLUB AND ASSOCIATE MEMBERSHIP IN A SECOND CLUB IN THEIR COMMUNITY OF RESIDENCE OR EMPLOYMENT. HONORARY MEMBER - AN HONORARY MEMBERS IS NOT A MEMBER OF THE LIONS CLUB BUT MAY BE GRANTED HONORARY MEMBERSHIP BY A LIONS CLUB FOR HAVING PERFORMED OUTSTANDING SERVICE. LIFE MEMBER - A LIFE MEMBER IS A LION WHO HAS MAINTAINED ACTIVE MEMBERSHIP FOR AT LEAST 20 YEARS, OR AT LEAST 15 YEARS IF THE MEMBER HAS REACHED AGE 70. LIFE MEMBERSHIP MAY ALSO BE GRANTED TO A LION WHO IS CRITICALLY ILL. MEMBER-AT-LARGE - A MEMBER-AT-LARGE IS A MEMBER OF A CLUB WHO IS UNABLE TO REGULARLY ATTEND CLUB MEETINGS BUT DESIRES TO RETAIN MEMBERSHIP IN THE CLUB. PRIVILEGED MEMBER - A PRIVILEGED MEMBER IS A LION WHO HAS BEEN A MEMBER 15 OR MORE YEARS BUT MUST RELINQUISH ACTIVE STATUS BECAUSE OF ILLNESS, INFIRMITY, ADVANCED AGE OR OTHER REASON. DETAILED INFORMATION REGARDING THE OBLIGATIONS, RIGHTS AND PRIVILEGES OF ALL MEMBERSHIP CATEGORIES CAN BE FOUND IN THE STANDARD CLUB CONSTITUTION AND BY-LAWS.
FORM 990, PART VI, SECTION A, LINE 7A	THE ORGANIZATION IS COMPOSED OF EQUAL GENERAL MEMBERS. THE MEMBERS HAVE THE RIGHT TO APPROVE DECISIONS OF THE GOVERNING BODY AND TO ELECT THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11B	THE ORGANIZATION'S INDEPENDENT PUBLIC ACCOUNTING FIRM PREPARES THE TAX FILINGS BASED ON INFORMATION PROVIDED BY THE ORGANIZATION. ONCE THE DRAFT RETURN IS PREPARED AND PROVIDED TO THE ORGANIZATION, THE BOARD OF DIRECTORS REVIEWS THE RETURN BEFORE IT IS FILED.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.

Return Reference

Explanation

FORM 990, PART VI, SECTION A, LINE 2

CHRIS VIEAU AND HEATHER VIEAU HAVE A FAMILY RELATIONSHIP.

FORM 990, PART VI, SECTION A, LINE 6

THE ORGANIZATION IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION WITH MEMBERS. THE MEMBERS HAVE THE RIGHT TO PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE.

FORM 990, PART VI, SECTION A, LINE 6

MEMBERSHIP CATEGORIES FOR PROSPECTIVE MEMBERS WHO MAY NOT BE ABLE TO MEET THE OBLIGATIONS OF ACTIVE MEMBERSHIP, LCI OFFERS SEVERALMEMBERSHIP CATEGORIES TO FIT THEIR NEEDS: ACTIVE MEMBER - ACTIVE MEMBERSHIP IS THE "TYPICAL" CATEGORY OF LIONS MEMBERSHIP. ACTIVE MEMBERS RECEIVE ALL BENEFITS, AND MUST MEET ALL REQUIREMENTS, OF LIONS MEMBERSHIP. AFFILIATE MEMBER - AN AFFILIATE MEMBER IS SOMEONE WHO IS NOT ABLE TO PARTICIPATE AS AN ACTIVE MEMBER OF THE CLUB BUT DESIRES TO SUPPORT THE CLUB AND ITS COMMUNITY SERVICE INITIATIVES. ASSOCIATE MEMBER - AN ASSOCIATE MEMBER HAS ACTIVE MEMBERSHIP IN ONE LIONS CLUB AND ASSOCIATE MEMBERSHIP IN A SECOND CLUB IN THEIR COMMUNITY OF RESIDENCE OR EMPLOYMENT. HONORARY MEMBER - AN HONORARY MEMBERS IS NOT A MEMBER OF THE LIONS CLUB BUT MAY BE GRANTED HONORARY MEMBERSHIP BY A LIONS CLUB FOR HAVING PERFORMED OUTSTANDING SERVICE. LIFE MEMBER - A LIFE MEMBER IS A LION WHO HAS MAINTAINED ACTIVE MEMBERSHIP FOR AT LEAST 20 YEARS, OR AT LEAST 15 YEARS IF THE MEMBER HAS REACHED AGE 70. LIFE MEMBERSHIP MAY ALSO BE GRANTED TO A LION WHO IS CRITICALLY ILL. MEMBER-AT-LARGE - A MEMBER-AT-LARGE IS A MEMBER OF A CLUB WHO IS UNABLE TO REGULARLY ATTEND CLUB MEETINGS BUT DESIRES TO RETAIN MEMBERSHIP IN THE CLUB. PRIVILEGED MEMBER - A PRIVILEGED MEMBER IS A LION WHO HAS BEEN A MEMBER 15 OR MORE YEARS BUT MUST RELINQUISH ACTIVE STATUS BECAUSE OF ILLNESS, INFIRMITY, ADVANCED AGE OR OTHER REASON. DETAILED INFORMATION REGARDING THE OBLIGATIONS, RIGHTS AND PRIVILEGES OF ALL MEMBERSHIP CATEGORIES CAN BE FOUND IN THE STANDARD CLUB CONSTITUTION AND BY-LAWS.

FORM 990, PART VI, SECTION A, LINE 7A

THE ORGANIZATION IS COMPOSED OF EQUAL GENERAL MEMBERS. THE MEMBERS HAVE THE RIGHT TO APPROVE DECISIONS OF THE GOVERNING BODY AND TO ELECT THE GOVERNING BODY.

FORM 990, PART VI, SECTION B, LINE 11B

THE ORGANIZATION'S INDEPENDENT PUBLIC ACCOUNTING FIRM PREPARES THE TAX FILINGS BASED ON INFORMATION PROVIDED BY THE ORGANIZATION. ONCE THE DRAFT RETURN IS PREPARED AND PROVIDED TO THE ORGANIZATION, THE BOARD OF DIRECTORS REVIEWS THE RETURN BEFORE IT IS FILED.

FORM 990, PART VI, SECTION C, LINE 19

THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2020

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