2021Bylaws

Bylaws (Iowa)

ARTICLE 11 Budget and Revenues

§ 211.1 Budget. (a) Place. Shriners International shall adopt a budget at its annual Im- perial Session for its fiscal year. (b) Time. In the event the annual Imperial Session of Shriners In- ternational lasts two days or longer, then action upon the budget shall be taken on the day preceding the final day of the annual Imperial Session, unless otherwise ordered by Shriners International. Amend. 1982 § 211.2 Temple Dispensations. A fee of $1,000.00 shall be paid to Shriners International with each application for a dispensation to form and open a temple. Amend. 2015 § 211.3 Temple Charters. A fee of $1,500.00 shall be paid to Shriners International upon the issuance of each charter for a temple. Amend. 2015 § 211.4 Diploma For Candidates. A fee of $2.50 shall be paid to Shriners International for each candidate initiated by the temple of which he becomes a member; and the Imperial Recorder shall issue a diploma to each candidate initiated. § 211.5 Per Capita Tax. (a) Amount. Each temple shall pay an annual per capita tax to Shri- ners International of $30.00 for each member of the temple, other than life per capita members, computed on temple membership as of the first day of January of each year. Amend. 1988, 1991, 1999, 2003, 2015 (b) Added to Dues. The full amount of the per capita tax shall be added to each memberʼs annual dues, other than life per capita members, unless the temple, by affirmative vote at a stated meeting subsequent to the adoption of the 2003 amendment, elects to absorb all or part of the per capita tax due from dues of life members created by dues prepayment pursuant to §332.6(a)(2). Amend. 1991, 1993, 1999, 2003 (c) Payment. The annual per capita tax shall be paid to Shriners In- ternational as follows:

(1) Not later than March 31, 50%; (2) Not later than June 1, 35%; and (3) Not later than October 1, the remaining 15%.

Any temple failing to remit the per capita tax on the dates herein shall pay an additional 7% penalty for such late payment in each instance of late payment unless such penalty is waived by the Imperial Potentate for

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