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April 7, 2010 9:37 PM
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North Carolina Divison Appalachian Society of American Foresters - By Laws

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ARTICLE 1: NAME AND OBJECTIVES

This organization is a unit of the Society of American Foresters (herein referred to as the Society) and shall be known as the North Carolina Division of the Appalachian Society of American Foresters (herein referred to as the Division) as provided in Article X of the Bylaws of the Appalachian Society.

The objectives shall be:

(1) To advance the science, technology, education and practice of professional forestry in North Carolina and to use the knowledge and skills of the profession to benefit society.

(2) To provide an opportunity for better communication among the individual members, chapters, and state representatives and throughout the Society.

(3) To actively support all of the activities of the Appalachian Society and the Society of American Foresters.

ARTICLE 2: ACTIVITES LIMITED TO EXEMPT PURPOSES

No part of the net funds of the division shall inure to the benefit of, or be distributable to, its members, trustees, officers, or other private persons, except that the Division shall be authorized and empowered to request the Appalachian society to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes set forth in Article 1 hereof. No substantial part of the activities of the Division shall be the carrying on of propaganda, or otherwise attempting to influence legislation and the Division shall not participate in, or intervene in (including the publishing or distribution of statements) any political campaign on behalf of any candidate for public office. In the case of a written request from a governmental body, committee or subdivision, the Division may provide technical assistance and advice upon notifying the Appalachian Society. Notwithstanding any other provision of these articles, the Division shall not carry on any other activities not permitted to be carried on (a) by an organization exempt from Federal income tax under Section 501(C)(3) of the Internal Revenue Code of 1954 (or the corresponding provision of any future United States Internal Revenue Law).

ARTICLE 3: MEMBERSHIP

Every member of the Society in good standing is entitled to membership I the Division if the member has established domicile within the boundaries of the state of North Carolina. The domicile of a member shall be the member’s home or residence, unless the member’s place of business and professional affiliations lie within the territory of another state division and/or society, then by notification in writing to the national office, the member may establish domicile with said other division and/or society for the purpose of state division and/or society membership. An individual may be a voting member of and be eligible for office holding in only one division and/or society but may become an associate member of any other division and/or society. Only voting members, as defined in the Society’s Constitution, in good standing, shall be entitled to vote on any question before the Division. Other Society members may attend any meeting of the Division and take part in the discussions, bust shall have no vote.

Membership in the Division may be terminated by (1) voluntary resignation, (2) failure to pay dues, (3) expulsion from the society for unprofessional conduct, (4) transfer of domicile to another division and/or society, or (5) death of the member.

ARTICLE 4: OPERATING FUNDS

Operating funds for the Division will be appropriated by the Appalachian Society for the conduct of its business as provided in article 10 of the Appalachian Society Bylaws. Upon request up to twenty (20) percent of the dues, from the members of the Division, collected by the National office for the Appalachian Society shall be made available for the Division’s operating expenses. Funds not spent during the year shall be retained by the Appalachian Society. The fiscal year is January 1 to December 31.

ARTICLE 5: OFFICERS

The officers of the Division shall include a Chair, a Chair Elect, the immediate past Chair, a Secretary/Treasurer and any such other officers as may be found necessary. Division officers shall be voting members of the Society and shall be resident or employed within the boundaries of the state of North Carolina for the duration of the term of office which shall be for one year beginning January 1.

The Chair Elect is elected for a one-year term and, upon completion of the term of office, shall automatically become Chair for the subsequent term and shall be ineligible for immediate reelection to either office. The Chair, upon completion of the term as Chair, automatically becomes immediate Past Chair for one year.

The Secretary and Treasurer shall be appointed by the Chair with the concurrence of the Division Executive Committee (made up of all Division officers and Chapter chairs within the state of North Carolina) and may be the same person.

In the event the Chair is unable to complete the full term of office, the Chair Elect shall succeed and complete the unexpired term prior to serving the full term as Chair. Should this occur, the Executive Committee by a majority vote shall appoint a replacement Chair Elect who shall assume the duties of the vacant office until the next regular election of officers. In the event the Chair Elect is unable to complete the term of office and succeed to the office of the Chair, the Executive Committee shall appoint an acting Chair to serve until the next election at which time both a Chair and Chair Elect shall be elected. Vacancies in the office of Secretary/Treasurer shall be filled by the Chair with the concurrence of the Executive Committee.

ARTICLE 6: DUTIES AND RESPONSIBILITES OF OFFICERS

The Chair shall serve as the chief executive officer and is responsible for providing leadership and direction to the Division through its Executive committee. The Chair shall convene and preside over meetings of the Division Executive Committee and of the Division; serve as chief spokesperson for the Division; represent the Division on the Appalachian Society Executive committee; maintain close and productive liaison with the Council member; appoint the Chair of the Science and Technology Program Area (and of other special committees as needed); make those appointments specified under Articles 8 and 9 of these Bylaws; oversee proper coordination and communication of Division activities; and perform all other duties commonly incident to such office.

The Chair Elect, in the absence of the Chair, shall preside at the Division meetings, act for and assist the Chair in conducting Division affairs, as may be requested by the Chair; make those appointments specified under Articles 8 and 9 of these Bylaws; and serve as Chair of the Education Program Area of the Division.

The Immediate Past Chair shall chair the Professional Affairs Program Area of the Division and make those appointments specified under Article 8 and 9 of these Bylaws.

The Secretary/Treasurer as directed by the Executive committee shall see that all results of Chapter officer election, Chapter standing committee appointments, and all Division standing committee appointments are handled in a timely manner and reported properly to the Division membership and the Appalachian Society Secretary; keep the minutes of the Division meetings and send copies to the Appalachian Society Secretary; conduct correspondence; announce meetings and send advance copies of the agenda to the Appalachian Society Secretary and to the Executive Vice President as early as possible; and perform such other duties as may be assigned by the Executive committee or Chair. The Secretary/Treasurer or Division Chair shall prepare and present at the Summer meeting a secretary’s and treasurer’s report and shall provide a copy to the Appalachian Society Secretary.

The Secretary/Treasurer shall report to the Executive Committee, the Appalachian Executive Committee, and the Executive Vice President the adoption of and amendment to the bylaws.

The Secretary/Treasurer shall act as custodian of the Division’s accounting records and accounts; receive and deposit all monies; request appropriated funds for Division business expenses; pay Division incurred bills out of division accounts and perform such other duties as may be assigned by the Executive Committee or Chair.

The Secretary/Treasurer, in response to an annual request from the Executive Vice president, shall provide all information required by the Internal Revenue Service form 990T. And, in the event that Internal Revue Service reporting requirements are changed, the Secretary/Treasurer shall provide the information required on any additional form of the Internal Revenue Service.

ARTICLE 7: ELECTIONS

Nominations for Chair Elect shall be made by the Division Nominating Committee and transmitted to the Appalachian Society Secretary with copies to the Division and the Chapter chair by August 1st.
Additional nominations can be made by the membership at large, if endorsed by at least 25 voting members in good standing and presented to the Appalachian Society Secretary in writing by September 1, with a copy to the Division Chair.
Election shall be by letter ballot in October and conducted by the Secretary of the Appalachian Society.
All other mechanics for the election of the Chair Elect shall be handled as provided for under Bylaws of the Appalachian Society.

ARTICLE 7: COMMITTEES

Policies and programs of the Division shall be administered through an Executive Committee, supported and assisted by three Program Areas, each comprising a group of standing committees supplemented by ad hoc task forces. Standing committees shall include, but not necessarily be limited to: Annual Meeting; Auditing; Communications and Forester's Fund; Continuing Forestry Education; Membership; Natural Areas; Nominating; Policy-Legislative; Professional Recognition; Registration and Licensing; and Tellers.

A. EXECUTIVE COMMITTEE - The Executive Committee shall consist of the Division Chair acting as Chair, the Chair Elect, Immediate Past Chair, Secretary/Treasurer, Chair of the Science and Technology Program Area, and the chair of each of the chapters in North Carolina. The Executive Committee shall give general supervision to the affairs and interests of the Division and its contacts with the Society; shall authorize the requests for any expenditure of funds from the Appalachian Society Treasurer, and approve the place and program of the Summer Meeting. The Chair with the approval of the Executive Committee shall appoint a committee chair for each standing committee and Program Areas from the membership of that committee. The Executive Committee shall approve or adopt a charter for each Program Area or other committees, which outlines the objectives, organization and activities of the Program Area or committee. Action on any charter may be taken at any Executive Committee meeting. The Executive Committee shall fill by appointment the unexpired term of the Executive Committee member except as otherwise provided for; approve or disapprove proposed appointments by the Chair; advise the Chair on all members which the Chair presents to the Committee; and act for the Division on urgent matters which require immediate action. Committee business may be transacted by mail ballot but at least one committee meeting will be held annually. Any action of the Executive Committee shall be subject to a member referendum upon petition of at least two percent of the voting members of the Division.

B. PROGRAM AREAS - Each Program Area shall operate in accordance with its charter. Program Areas shall advise and provide general oversight to standing committees, and to ad hoc task forces, in the performance of their assignments. Allocation of standing committees to Program Areas shall be based on similarity or co-relationship of subject matter or functional activity, and on achieving a reasonably balanced work load for each Program area.

1. Education. The Chair of the Education Program Area shall be the Division Chair Elect. Other members shall be the Chairs Elect of the chapters within the state. The Education Program Area shall be responsible for providing broad policy, direction and program review for its constituent standing committees, primarily in fields related to forestry education, public information, and internal communications. Special technical expertise needed to carry out the mission of the Program Area will reside in those appointed to lead and serve on the several standing committees. The standing committees include: the Continuing Forestry Education Committee, the Communications and Foresters’ Fund Committee, the Natural Areas Committee and the Registration and Licensing Committee.

2. Professional Affairs. The Chair of the Professional Affairs Program Area shall be the Division Immediate Past Chair. Other members shall be the Immediate Past Chairs of the chapters within the state. The Professional Affairs Program Area shall be responsible for providing broad policy, direction and review for its constituent standing committees, primarily in fields related to member development and recognition and to forestry issues affecting the status of professional forestry and foresters. Special technical expertise needed to carry out the mission of the Program Area will reside in those appointed to lead and serve on the several standing committees. The standing committees include: Membership, Nominating, Policy-Legislative and Professional Recognition.

3. Science and Technology. The Chair of the Science and Technology Program Area shall be a member of the Division appointed by the Chair for a two-year term (with option for reappointment for one additional term) who has exceptional qualifications by virtue of interest, expertise, and leadership. Other members shall be the Technology Coordinators for the state chapters. The Science and Technology Program Area shall be responsible for planning and implementing, through its constituent standing committees, a strong and diverse agenda of activities that will support development of improved technologies, expedite adoption of those technologies, and help keep the forestry community informed about needs, advances and issues in this field.

C. STANDING COMMITTEES - Each standing committee shall operate in accordance with its charter. Standing committees shall have clearly defined purposes and responsibilities, and shall be accountable to the Executive Committee and the Division membership for making adequate progress toward the fulfillment of their respective missions. The Chair for the Program Area to which each standing committee is assigned shall serve as ex-officio member of such committees. All appointees to standing committees shall serve for a term of one year, but may be reappointed for one or more additional one-year term(s).

1. Annual Meeting Committee. The Annual Meeting Committee shall consist of the Division Chair, who serves as General Chair, and who is responsible for the business meeting; a member appointed by the Science and Technology Program Area Chair who shall be responsible for the technology conference; and the Chair of the host Chapter who shall be responsible for arrangements. Other members may be appointed by the Committee Chair as needed.

2. Auditing Committee. The Auditing Committee shall be appointed by the Division Chair and shall consist of three voting members of the Society. This Committee, at the conclusion of the fiscal year and at such other times as deemed necessary, shall inspect the financial records of the Treasurer, shall certify the accuracy of the financial statements as prepared by him/her, and shall report the results of the audit to the Division Chair and to the membership of the Division.

3. Communications and Foresters' Fund Committee. The Communications and Foresters' Fund Committee shall consist of a Chair, appointed by the Chair of the Program Area to which the Committee is assigned, the Chairs of the Communications Committees of the state chapters, and the Foresters' Fund Coordinator. The Committee shall be responsible for media coverage of all newsworthy activities of the Division; shall maintain an effective communications effort within the Division and with other organizations; shall encourage the dissemination of information to gain better public awareness and understanding of forestry and the forestry profession; shall be responsible for encouraging and assisting units of the Division in developing plans and proposals for projects that will advance the profession of forestry and which may qualify for Foresters' Fund sponsorship, and for stimulating appropriate fund raising activities for the Foresters' Fund among Division members and organizational units.

4. Continuing Forestry Education Committee. The Continuing Forestry Education Committee shall consist of a Chair, appointed by the Chair of the Program Area to which the Committee is assigned, and the Chairs of the Education Committees of the state chapters. The Committee shall be responsible for promoting continuing education activities for forestry professionals, as part of the National SAF's ongoing CFE program. The Committee will be responsible for assigning CFE credits for offerings within the Appalachian Society, for evaluating the CFE activities of Division members, and for keeping such records as may be required.

5. Membership Committee. The Membership Committee shall consist of a Chair, appointed by the Chair of the Program Area to which the Committee is assigned, and the Chairs of the Membership Committees of the state chapters. The Committee shall be responsible for supporting, assisting, and advising the chapters in their efforts to recruit and retain members in the Society. The Committee shall play an active role in devising ways to improve member services as a means of increasing member satisfaction and minimizing membership losses.

6. Natural Areas Committee. The Natural Areas Committee shall consist of a Chair, appointed by the Chair of the Program Area to which the Committee is assigned, and the Chairs of the Natural Areas Committees of the state chapters. The Committee is responsible for identifying outstanding examples of forest cover types suitable for natural area designation; for encouraging the establishment of qualifying natural areas in the Division area; for maintaining a registry of such areas; and for encouraging the use of natural areas for research and education.

7. Nominating Committee. The Nominating Committee shall consist of the Immediate Past Chair of the Division as Chair, and the Immediate Past Chairs of the chapters within the state. The Committee shall nominate from among eligible Division members at least two candidates for Chair Elect, and obtain agreement from each candidate to serve if elected; obtain from each candidate a detailed summary of his/her qualifications; and submit nominations, agreements to serve, and biographical data to the Appalachian Society Secretary by August 15 of each year. If for any reason a nominee is found by the Appalachian Society Secretary to be ineligible, the Nominating Committee shall provide another candidate by September 15.

8. Policy-Legislative Committee. The Policy-Legislative Committee shall operate in accordance with SAF Forest Policies, and with National SAF Bylaws II A-M. The Committee shall consist of the Immediate Past Chair of the Division as Chair, the Immediate Past Chairs of chapters within the state, and such others as the Committee Chair may appoint as members. The Committee shall maintain liaison and work cooperatively with the SAF Director of Resource Policy and/or other National SAF staff member designated by the Executive Vice President. The Committee shall review and keep Division members informed on new or proposed legislation, and on major policy issues, relevant to forestry interests. It shall encourage and assist the Division and state chapters in the study of forest policy issues, and shall review position statements referred to or originating within the Division. The Committee may recommend a Division position on any policy issue to the Executive Committee, and may recommend modification, reaffirmation, or termination of any existing position.

9. Professional Recognition Committee. The Professional Recognition Committee shall consist of a Chair, appointed by the Chair of the Program Area to which the Committee is assigned, the Past Chair of the Professional Recognition Committee, and the Chairs of the Awards Committees of the chapters within the state. The Committee will be responsible for identifying and certifying to the Division Executive Committee, Society members eligible, deserving and qualifying for Society awards and other forms of professional recognition. The Committee shall also identify and assist in nominating Division members worthy of being nominated as Fellows within the parent Society, and as candidates for national recognition from the Society.

10. Registration and Licensing Committee. The Registration and Licensing Committee shall consist of a Chair, appointed by the Chair of the Program Area to which the Committee is assigned, and eight others, one appointed by the Chairs of the eight chapters within the state. The Committee shall be responsible for keeping informed on the status of forester registration and licensing laws in the Division area, and for identifying and documenting major problems or issues relating to the implementation of such laws. With the help of the National SAF staff member having responsibility, the Committee will provide, on request from interested persons or organizations, information on existing state laws elsewhere in the U.S., including their effectiveness in protecting the public and ensuring quality professional forestry services.

11. Tellers Committee. The Tellers Committee shall consist of three members appointed by the Division Chair, living in close proximity to where the Secretary resides. The Committee shall assemble at a time and place set by the Secretary to count ballots and certify the results of elections to the Chair and the Executive Committee.

12. Special Committees. The Division Chair, with approval from the Executive Committee, shall appoint any special committees deemed necessary.

D. AD HOC TASK FORCES. In order to respond quickly and effectively to needs and opportunities for Division action, the Chair, with the approval of the Executive Committee, shall establish ad hoc, issue-oriented task forces to address emerging problems relevant and important to the Division area. These groups shall have specific, narrowly focused missions to study, analyze and report on critical issues, and shall be terminated when their missions are completed. Their findings may lead to the preparation of formal position statements reflecting the views or concerns of the Division. Whenever feasible and appropriate, ad hoc task forces shall coordinate with and draw expertise from National SAF Working Groups. Each task force shall be assigned to one of the missions. Selection and appointment of qualified Society members to serve on these task forces shall be made by the Chair, with the advice and approval of the Executive Committee.

ARTICLE 9: APPOINTMENTS

A. BY THE DIVISION CHAIR. The Division Chair shall make the following appointments, subject to approval by the Executive Committee.

1. Secretary and Treasurer (or Secretary-Treasurer). The Secretary and Treasurer (or Secretary-Treasurer) of the Division shall be appointed by the Division Chair for a one-year term, beginning January 1, and may be reappointed for additional terms at the discretion of the Chair.

2. Chair, Science and Technology Program Area. The Science and Technology Program Area Chair shall be appointed in the odd years by the Division Chair, to a term beginning on January 1. The appointee shall serve a two-year term and may be reappointed for one additional term.

3. Auditing Committee. Three members of the Auditing Committee shall be appointed by the Division Chair. The appointees shall serve a one-year term, and may be reappointed for additional terms at the discretion of the Chair.

4. Tellers Committee. Three members of the Tellers Committee shall be appointed by the Division Chair. The appointees shall serve a one-year term, and may be reappointed for additional terms at the discretion of the Chair.

5. Special Committees. Chairs and members of special committees shall be appointed by the Division Chair. Terms of office for the appointees shall be specified at the time of their appointments.

6. Ad Hoc Task Forces. Chairs and members of ad hoc task forces shall be appointed by the Division Chair. Terms of office for the appointees shall be as specified at the time of their appointments, but shall terminate when the mission of the task force has been completed.
7. Other Appointments. Other appointments shall be made by the Division Chair, with concurrence of the Executive Committee, as may be necessary for the efficient conduct of Society affairs and as authorized by the Executive Committee.

8. By Program Area Chairs. Chairs and members of standing committees shall be appointed by Chairs of the respective Program Areas, with concurrence of the Executive Committee, for those standing committees for which such appointment is provided for in these Bylaws.

ARTICLE 10: CHAPTERS

A. A Chapter within a state may be authorized by the Executive Committee with the approval of the Appalachian Executive Committee upon written petition of 15 or more voting members resident in an area where a strong local organization may be effected.

A Chapter shall hold at least one meeting each year to retain its authorization.

The authorization for a Chapter may be rescinded by the Executive Committee with the affirmative vote of the Appalachian Executive Committee or at least 10 members of the Council.

The officers of each Chapter shall include a Chair, Chair Elect, a Secretary, a Treasurer and such other officers as may be found necessary. The Secretary and Treasurer may be the same person. Chapter officers shall be voting members of the Society and shall be residents or employed within the boundaries of the Chapter for the duration of the term of office which shall be for one year, beginning January 1.

Chapters will adopt bylaws subject to the approval of the Executive Committees of the Division and Appalachian Society and the Council, provided that no part thereof shall conflict with the Constitution and Bylaws of the Society.

Adjacent Chapters of adjoining state societies or divisions may conduct joint activities when the Executive Committees of such societies or divisions determine that topography, accessibility, and concentration of membership make this arrangement desirable.

A Chapter shall promptly report the election of Chapter officers, the adoption of Chapter Bylaws and amendments thereof to the Division Secretary and the Society Secretary and shall report at least once a year on the proceedings of the Chapter. Actions or recommendations of a Chapter on Society Affairs will be transmitted to the Division Chair for recommendations to the Appalachian Society and Council.

The Division is authorized to appropriate funds to a Chapter for the conduct of its business.

Individual Chapters may set their dues with the approval of the Division and after notification to the Society.

Upon request the Society Executive Vice President will collect and forward dues of Chapters, and may provide mailing labels, membership rosters and other automation products which may be provided to the Division or Appalachian Society.

B. STUDENT CHAPTERS - A Student Chapter may be authorized within a Division by the Executive Committee and approval of the Appalachian Executive Committee upon written petition of 15 or more student members at an institution designated as SAF-accredited or as a candidate institution for accreditation or an SAF-recognized forest technician training program, or upon written petition of 15 or more voting members.

Student Chapters shall be composed of Student Members and other Society Members employed by an institution designated as SAF-accredited or as a candidate institution for accreditation or an SAF-recognized forest technician school. Student Chapter officers shall serve for the school year.

Student Chapter officers shall be students or graduate students who are members of the Society.

ARTICLE 11: MEETINGS

The Annual Summer Meeting of the North Carolina Division shall be held at the time designated by the Appalachian Executive Committee with at least 30 days notice to the membership but shall not conflict with the National Society Meeting. Other meetings shall be scheduled to avoid such conflict with other meetings of the Appalachian and National Society.

At least one business meeting consisting of no less than five percent of the voting Division Membership shall be held during the year to consider business of sufficient importance to require careful consideration by the membership at large. Business meetings shall be held in conjunction with the Summer Meeting or separately. Notification of separately held meetings, stating the nature of the business to be undertaken, shall be sent to the membership 30 days in advance of the meeting.

Positions pertaining to Society policy shall be developed and adopted by the Division Executive Committee by a two-thirds vote providing the National Office has reviewed the position and the Division Executive Committee believes the position reflects general agreement of the Division's members.

Affirmative action may be taken at a members business meeting by at least two-thirds of those voting in secret ballot and such action shall be referred to the Division Executive Committee and the National Office for review. The Executive Committee by a two-thirds vote may reaffirm the position of the members providing the Executive Committee believes the position reflects general agreement of the Division's members and does not contradict a national position.

The results thereof shall be sent to the Appalachian Executive Committee as the official position of the Division.

Other meetings as needed shall be scheduled by the Chair, with the approval of the Executive Committee, and may be open to friends of members and other interested persons for the exchange of ideas on subjects of interest to the profession of forestry. Resolutions of gratitude, regret and other non-policy matters may be adopted by a majority vote of members present at these meetings.

Important business matters that cannot be delayed until the next business meeting may be submitted to the voting Division membership by mail ballot.

It is hereby understood that all Division positions and business actions which affect Society policy shall be transmitted to the Executive Committee of the Appalachian Society for appropriate action with the exception of the request to become a State Society which may be established by the Council upon written petition of 30 or more voting members resident within the state and upon approval by referendum of the members affected. The Appalachian Society will be notified of any such request.

ARTICLE 12: RECALL

Any officer may be removed from office for reason of misconduct, incompetence or neglect of duty provided such removal is approved by two-thirds vote of all members voting in a letter ballot. Such a ballot may be initiated by the Executive Committee on its own volition or it shall be required to conduct such a ballot if it receives a petition setting forth the points of contention and signed by at least two percent but in no case less than 10 of the voting members of the Division. Ballots shall be mailed by and returned to the member of the Executive Committee chosen by the committee.

ARTICLE 13: AMENDMENT OF BYLAWS

Except for the provisions provided in the Society Bylaws for the establishment of a State Society, amendments to these bylaws may be proposed by the Executive Committee or upon written petition of at least two percent but in no case less than 10 of the voting members of the Division. Proposed amendments shall be approved by the Executive Committee prior to their submission to the Appalachian Executive Committee for mailing of ballots to voting members. Amendment of these bylaws shall require approval by a two-thirds vote of the members voting.

ARTICLE 14: ASSETS
All North Carolina Division assets belong to the Appalachian Society membership as a whole. In the event of division of the Appalachian Society, the assets of the Appalachian Society will be audited and allocated to the new state society(s) in proportion to the percentage of the voting members transferred.

Upon the dissolution of the Appalachian Society, the Executive Committee shall, after paying or making provision for the payment of all the liabilities of the Appalachian Society, transfer all the assets of the Appalachian Society to the national Society, or dispose of all the assets of the Appalachian Society exclusively for the purpose of the Appalachian Society in such manner, or to such organization or organizations organized and operated exclusively for charitable, educational, religious, or scientific purposes as shall at the time qualify as an exempt organization or organizations under Section 501 (C) (3) of the Internal Revenue Code of 1954 (or the corresponding provision of any future United States Internal Revenue Law), as the Executive Committee shall determine.

APPROVALS:

North Carolina Division Executive Committee 6-2-93
North Carolina Division Membership 6-3-93
Appalachian Society Executive Committee 1/26/94