Founded in 1948, the NGAGA exists to advance the common interests of its members in support of the improvement of the Georgia National Guard as a ready, reliable, and relevant component of local, state, and national security programs, now and in the future.
The objectives of the NGAGA are to engage in any and all lawful activities, incidental to the foregoing purpose, except as restricted herein, including the following:
a. To promote membership in the Association so that it may best serve the collective interests of all those eligible for participation.
b. To promote and undertake activities and programs which benefit the Association, its members and their families, and the community.
c. To initiate or support local, state, and federal legislation for the advancement of the Georgia National Guard and the National Guard of the United States.
d. To enhance the public’s awareness and understanding of the purpose and value of the Georgia National Guard, preserve and foster esprit de corps among former, present, and future members of the Association, and provide a professional organization through which they may pursue efforts that improve the quality of life for its members.
e. To support the purposes and objectives of the National Guard Association of the United States and other organizations as determined by the Association.
a. The Association shall have all powers necessary, incident, or appropriate to the execution of its purpose. Specific powers are contained in Appendix A.
b. The powers of the Association shall be exercised exclusively in accordance with Section 501(c)(19) of the Internal Revenue Code of 1986 as now in effect or hereafter amended, and shall include the power to establish insurance programs for the benefit of members and their dependents, either directly or through separate trusts, and to render promotional and administrative services with respect to such insurance programs.
4. Restrictions on the Disposition of Assets
No part of the net earnings of the Association shall be used for the benefit of, or be distributable to its members, trustees, directors, officers, or other private persons, except that the Association shall be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes enumerated in Section 501(c)(19) of the Internal Revenue Code of 1986, as amended (or the corresponding section of any future Federal tax law). Notwithstanding any other provision of the Articles of Incorporation or these By-laws, the Association shall not conduct activities normally prohibited:
a. by a corporation/organization exempt from Federal income tax under Section 502(c)(19) of the Internal Revenue Code of 1986, as amended (or the corresponding section of any future Federal tax law) or
b. by a corporation/organization, contributions to which are deductible under Section 170(c)(2) of the Internal Revenue Code of 1986, as amended (or the corresponding section of any future Federal tax law.)
Upon the dissolution of the Association, its assets shall be distributed for one or more exempt purposes within the meaning of Section 501(c)(19) or 501(c)(3) of the Internal Revenue Code of 1986, as amended (or the corresponding section of any future Federal tax law), or shall be distributed to the Federal government, or to a state or local government, for a public purpose. However, if a named recipient of the assets of the Association upon dissolution is not then in existence, or is no longer a qualified recipient, or is unwilling or unable to accept the distribution, then the assets of this Association shall be distributed to a fund, foundation, corporation or other entity organized and operated exclusively for the purposes specified in Sections 501(c)(19) or Section 501(c)(3) of the Internal Revenue Code of 1986, as amended (or the corresponding section of any future Federal tax law).