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Notes on corporate structure and Chapter governance. In 1998, NYFOA established a sister organization, New York Woodland Stewards (NYWS) as a 501(c)3 corporation which could legally accept tax-deductible financial support. In 2004, to simplify administration, NYFOA and NYWS were combined, retaining the NYFOA name and the 501(c)3 tax-exempt status. During the course of this transition, each chapter submitted individual chapter operational guidelines: AFC, CDC, CNY, LHC, NAC, NFC, SAC, SFL, SOT, and WFL. In addition, to comply with 501(c)3 requirements, each chapter had to sign the Agreement between NYFOA and each Chapter document. These aforementioned documents constitute the basis of the formal state-chapter relationship.
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