TABLE OF CONTENTS

Article I

Page 1 Name

Article II

Page 1 Nonprofit Corporation

Article III

Page 1 Duration

Article IV

Page 1 Purposes

Article V

Page 2 Powers

Article VI

Page 2 Restrictions and Requirements

Article VII

Page 3 Membership

Article VIII

Page 3 Initial Registers Office and Agent

Article IX

Page 3 Board of Directors

Article X

Page 4 Meetings

Article XI

Page 4 Limitations of Liability of Directors

Article XII

Page 4 Indemnification

Article XII 

Page 4 Construction

Article XIV

Page 4 Incorporators

ARTICLES OF INCORPORATION

OF

Tye Cemetery Organization

I, the undersigned natural person over the age of eighteen (18), acting as an incorporation, adopt the following Articles of Incorporation of Tye Cemetery Organization, under the Texas Non-Profit Corporation Act (referred to as the “Act”):

ARTICLE I

NAME

       The name of the Corporation is Tye Cemetery Organization.

ARTICLE II

NONPROFIT CORPORATION

       The Corporation is a nonprofit corporation. Upon dissolution, all of the Corporation’s assets shall be distributed to the State of Texas or another organization exempt from taxes under Internal Revenue Code Section 501(c)(13). As a 501(c)(13) company, the Tye Cemetery Organization, is only allowed to engage in activities of IRC Section 501(c)(13) purposes. It is a nonprofit mutual cemetery company that is owned and operated exclusively for the benefit of their members (lot owners). ***We are currently waiting on our approval paperwork from the IRS for our 501(c)13 status.

       Per Texas Business Organization Code (BOC); Only a non-perpetual care cemetery can be formed under the BOC, and in order to create a cemetery organization under the BOC, an organization must be exempt from the requirement to form a perpetual care cemetery under the Texas Health and Safety Code. Tex. Bus. Orgs. Code sec. 2.003. (A cemetery organization is exempt from the requirement to form a perpetual care cemetery if (1) it began its initial operations before September 1, 1993; or (2) it is a family, fraternal, or community cemetery that is not larger than 10 acres; or (3) it is an unincorporated association of plot owners not operated for profit; or (4) it is a church, religious society, religious denomination, or an entitiy that solely administers that temporalities of a church, religious society, or religious denomination; or (5) it is a public cemetery belonging to the state of Texas or a Texas county or municipality. Tex. Health & Safety Code chapters 711, 712, 715.

       We certify that the Tye Cemetery was originally formed in 1907. The organization that has been running the Tye Cemetery has been in existence since then, but only became officially filed with the State of Texas in February of 2023. We further certify that the Tye Cemetery is under one (1) Acre – See attached Taylor County CAD Report listing Cemetery land at .8 acres.

       Per the requirements, we should fall under the exemption as (1) and (2).

ARTICLE III

DURATION

       The Corporation shall continue in perpetuity.

ARTICLE IV

PURPOSES

       The purposes for which the Corporation is formed is to operate exclusively for the benefit of its members (lot owners). It is chartered to dispose of bodies by burial or cremation, but is not permitted by its charter to engage in any business not necessarily incident to that purpose, no part of the net earnings of which inures to the benefit of any private shareholder or individual. The Corporation will dedicate its earnings to the operation, maintenance, and improvement of the cemetery property. Under Section 501(c)(13).

ARTICLE V

POWERS

       Except as otherwise provided in these Articles, the Corporation shall have all of the powers provided in the Act. Moreover, the Corporation shall have all implied powers necessary and proper to carry out its express powers.

ARTICLE VI

RESTRICTIONS AND REQUIREMENTS

       The Corporation shall not pay dividends or other corporate income to its members, directors or officers or otherwise accrue distributable profits or permit the realization of private gain. The Corporation shall have no power to take any action prohibited by the Act. The Corporation shall not have the power to engage in any activities, except to an insubstantial degree, that are not in furtherance of the purposes set forth above.

       The Corporation shall have no power to take any action that would be inconsistent with the requirements for a tax exemption under Internal Revenue Code Section 501(c)(13) and related regulations, rulings and procedures. The Corporation shall have no power to take any action that would be inconsistent with the requirements for receiving tax deductible charitable contributions under Internal Revenue code Section 170(c)(2) and related regulations, ruling and procedures. Regardless of any other provisions in these Articles of Incorporation of state law, the Corporation shall have no power to:

1.     Engage in activities or use its assets in manners that are not in furtherance of one or more exempt purposes as set forth above and defined by the Internal Revenue Code and related regulations, rulings, and procedures, except to an insubstantial degree.

2.     Serve a private interest other than one that is clearly incidental to an overriding public interest.

3.     Devote more than an insubstantial part of its activities to attempting to influence legislation by propaganda or otherwise except as provided by the Internal Revenue code and related regulations, rulings and procedures.

4.     Participate in or intervene in any political campaign on behalf of or in opposition to any candidate for public office. The prohibited activities include the publishing or distributing of statements and any other direct or indirect campaign activities.

5.     Have objective that characterize it as an “action organization” as defined by the Internal Revenue Code and related regulations, rulings and procedures.

6.     Distribute its assets on dissolution other than for one or more exempt purposes; on dissolution, the Corporation’s assets shall be distributed to the state government for a public purpose, or to another organization exempt from taxes under Internal Revenue Code Section 501(c)(13) to be used to accomplish the general purposes for which the Corporation was organized.

7.     Permit any part of the net earnings of the Corporation to inure to the benefit of any private shareholder or member of the corporation or any private individual.

8.     Carry on any unrelated trade or business that is not related to the Corporation’s primary, exempt, purpose.

9. The Corporation is allowed to improve the cemetery by purchasing additional lands. The burial plots that are sold are for the benefit of the members only and can not be for Resale. The Corporation can sell memorials and take donations and the funds will be dedicated to the care of the cemetery as a whole.

ARTICLE VII

MEMBERSHIP

The Corporation shall have one class of members as provided in the bylaws of the Corporation.

ARTICLE VIII

INTIAL REGISTERED OFFICE AND AGENT

The street address of the initial registered office of the Corporation is 3524 North 9th Street, Abilene, TX  79603. The name of the initial registered agent at this office is Vada Childers.

ARTICLE IX

BOARD OF DIRECTORS

PRESIDENT

Vada Childers

3524 North 9th St.

Abilene, TX  79603

VICE-PRESIDENT

Sue Goodgion

158 Davis Lane

Merkel, TX  79536

SECRETARY

Barbara Kotrlik

541 N FM 707

Merkel, TX  79536

TREASURER

Michelle Blessing

PO Box 20

Tye, TX  79563

DIRECTOR OF 

OPERATIONS

Jimmey Massey

PO Box 177

Tye, TX  79563

ASST. DIRECTOR

OF OPERATIONS

Tony Blessing

218 Nolan St.

Tye, TX  79563

ARTICLE X

MEETINGS

The Board of Directors shall meet once a quarter to discuss financial records, report problems and take minutes.

ARTICLE XI

INDEMNIFICATION

The Corporation shall not indemnify a person who was, or is threatened to be made a named defendant or respondent in litigation or other proceddings because the person is or was a director or other person related to the corporation as provided by the provisions in the Act. governing indemnification.

ARTICLE XIV

INCORPORATORS

The name and street address of the Incorporator is:

Name of Incorporator:

Vada Childers

Address:

3524 N. 9th Street

Abilene, TX  79603

I execute these Articles of Incorporation on February 28, 2023.

___________________________

Vada Childers