The Garden Club of Kentucky, Inc.
ARTICLE I – Name
The name of this organization shall be The Garden Club of Kentucky, Incorporated.
ARTICLE II – Object
The object and purposes of this organization shall be:
- To operate on a non-profit basis solely for benevolent, charitable, scientific and educational purposes conducive to the well-being of the community and useful to the public.
- To aid in the protection and conservation of natural resources, to protect civic beauty, and to encourage improvement of roadside and parks.
- To advance the study of gardening, floral design, landscape design, horticulture and the environment.
- To cooperate with other organizations in the furtherance of the foregoing objectives and in such activities as may be determined by the Executive Committee.
- To further education in horticulture, conservation, landscape design, and environmental concerns through gift scholarships.
- To establish and maintain permanent headquarters in the City of Paris, Kentucky, or in such other places as might be lawfully selected and determined by the Board of Governors.
- To restrict the activities of the corporation so that it shall not be used or operated for private profit, and no property of the corporation shall inure to the private profit of any member or special group or be used for any purposes other than those enumerated in Section 1 above.
- In the event of its dissolution, any remaining assets will be distributed only to non- Profit organizations which are qualified at that time for exemption from Federal Income Tax as an organization described in Section 501 (c) (3) of the Internal Revenue Code. GCKY offers IRS 501 ( c ) (3) tax-exempt status under its group exemption umbrella. Participation clubs, councils, etc. must be on the same accounting period as GCKY, April 1 thru March 31; must file IRS Form 990 by August 15 if their gross income exceeds $25,000.00 in a fiscal year; must keep the State Treasurer updated on their EIN contact information by completing the EIN section on page one of the State Dues Forms. Failure to comply can result in GCKY’s loss of its 501 ( c ) (3) tax-exempt Status as well as all clubs with group exemption.
ARTICLE III – Club Seal
The Club Seal is a triangular in form and has inscribed upon it the following: “The Garden Club of Kentucky.” The spray inside is the Kentucky Redbud, the club flower. The Official Seal of The Garden Club of Kentucky, Inc. may not be used except for GCKY business. It may not be reprinted on stationary or other items without the consent by vote of the Executive Committee.
ARTICLE IV – Structure and Offices
In order to facilitate the work of The Garden Club of Kentucky, Inc., the counties of the State of Kentucky shall be grouped in not less than five Districts as follows:
AUDUBON DISTRICT (25 Counties)
Ballard Crittenden Henderson Lyon Ohio
Caldwell Daviess Hickman Marshall Todd
Calloway Fulton Hopkins McCracken Trigg
Carlisle Graves Livingston McLean Union
Christian Hancock Logan Muhlenberg Webster
BLUE GRASS DISTRICT (25 Counties)
Anderson Casey Garrard McCreary Pulaski
Boone Clinton Grant Madison Russell
Boyle Fayette Jessamine Mercer Scott
Campbell Franklin Kenton Owen Wayne
Carroll Gallatin Lincoln Pendleton Woodford
DOGWOOD DISTRICT (28 Counties)
Adair Cumberland Henry Monroe Spencer
Allen Edmonson Jefferson Nelson Taylor
Barren Grayson Larue Oldham Trimble
Breckenridge Green Marion Shelby Washington
Bullitt Hardin Meade Simpson Warren
Butler Hart Metcalfe
LIMESTONE DISTRICT (25 COUNTIES)
Bath Clark Harrison Martin Nicholas
Bourbon Elliott Johnson Mason Powell
Boyd Estill Lawrence Menifee Robertson
Bracken Fleming Lewis Montgomery Rowan
Carter Greenup Magoffin Morgan Wolfe
MOUNTAIN LAUREL DISTRICT (17 Counties)
Bell Harlan Laurel Letcher Pike
Breathitt Jackson Lee Owsley Rockcastle
Clay Knott Leslie Perry Whitley
The State Headquarters of The Garden Club of Kentucky, Inc., is located at 616 Pleasant Street, Paris, Kentucky 40361.
ARTICLE V – Membership
The membership of The Garden Club of Kentucky, Inc. consists of two classes: Voting Membership and Non-voting Membership.
Section 1 – Voting Membership
Voting Membership consists of Executive Committee, Board of Directors and Elected Delegates of all member clubs, and Members-at –Large.
- Member clubs. Those that have been approved and accepted by procedure hereinafter prescribed and which pay per capita dues. (Article XV Section 2)
- Members-at-Large. Any person desiring to be a member of GCKY may have membership in the state organization as approved by the Executive Committee.
Section 2 – Non-Voting Membership
Non-voting Membership consist of; Junior, Intermediate, and High School Gardeners, Life Members without membership in a GCKY Federated Club, Honorary Members, and Affiliates.
- Life membership. This membership may be accorded to any person whose fee and application have been accepted by the State Life Membership Chairman.
- Honorary membership. This may be conferred upon any person who has notably promoted the work of the organization. Such a person shall be approved by the Executive Committee.
- Junior, Intermediate, and High School Gardeners shall be sponsored by GCKY affiliated clubs.
- Members-at-Large. Any person desiring to be a member of The Garden Club of Kentucky, Inc. and who does not have access to a local garden club may have membership in the state organization as approved by the Executive Committee
- Affiliates. Any organization, within Kentucky, expressing a desire to further the objectives and purposes of The Garden Club of Kentucky, inc. shall be eligible to apply for Affiliate Membership. Admission shall be by the vote of the Executive Committee. The organization will receive the BULLETIN and be welcomed at The Garden Club of Kentucky Inc. Annual Convention.
ARTICLE VI-Dues and Fees
Section 1 – Fiscal Year
The Fiscal Year shall be from April 1 to March 31. All member clubs shall be required to conform to these dates as their fiscal year.
Section 2 – Dues
- Annual dues are to be set by the Executive Committee, approved by the Board of Governors and voted at the General Assembly. Dues are to be paid by March 31.
- Dues shall be delinquent after May 31. The Treasurer or Assistant Treasurer shall send reminder notices to the District Director and president of any club whose dues are not paid by that time. After such notice, any club not paying its dues by August 31 shall be dropped from membership.
- A reinstatement fee as determined by the Executive Committee is required to bring a club back in good standing.
Section 3 – Initiation Fee
New member clubs shall pay an initiation fee as determined by the Executive Committee.
Section 4 – State Life Membership.
The State Life Membership Fee shall be determined by the Board of Governors. The fee paid by a Life Member shall be equally divided between State Headquarters Capital Fund and Scholarship Fund.
Section 5 – Members at Large
Yearly dues shall be twice that of regular membership.
Section 6 – Affiliates
Yearly dues will be determined by the Executive Committee.
ARTICLE VII –Officers and Method of Election
Section 1- Elected Officers
The elected Officers of The Garden Club of Kentucky, Inc., shall be the President, First Vice President, Second Vice President, Third Vice President, Recording Secretary, Treasurer and District Directors.
The elected First Vice President shall become President-Elect as of January 1 in the election year.
Section 2 – Appointed Officers
Officers appointed by the President shall be the Corresponding Secretary, Parliamentarian, Financial Advisor, Bylaws Chairman, Fund Raiser, Historian, Bulletin Editor, Chaplain, and Board of Trustees Chairman.
Section 3- Election of Officers
- The Elected Officers, with the exception of the District Directors, shall be elected at the Annual Convention in odd-numbered years. A voice vote will be taken when there is no opposition to the Nominating Committee slate. If there is opposition voting will be by ballot.
- A majority vote shall constitute an election.
- Officers shall be elected for a term of two years, or until their successors are elected. No elected officer shall serve more than one consecutive term in the same office except the treasurer.
- The Officers shall assume their duties at the end of the convention at which they are elected.
Section 4 – Vacancy Occurring in the State Office.
Any vacancy occurring in office other than that of the Presidency shall be filled by appointment of the President for the un-expired term, subject to ratification by the Executive Committee.
Section 5 – Election in National Emergency.
In the event of a national emergency, elections by mail and/or electronic device may be held. In the event of an election by mail or by electronic device.
- Ballots shall be submitted to the Board of Governors by the Corresponding Secretary.
- A plurality of the ballots returned to the Corresponding Secretary prior to the deadline established in the ballot shall determine the results.
- Immediately upon the report of the Corresponding Secretary to the President, the officer or officers elected shall assume their duties.
Section 6 – Election of District Directors.
A Director from each District shall be elected by the District in the even-numbered years preceding the year in which he/she will serve. The District will also elect a Vice Director, Secretary and Treasurer.
- Is ratified by the Executive Committee at the Mid-winter Board Meeting in the odd-numbered years.
- Is installed at the Annual Convention in odd-numbered years.
- Assumes office for a two-year term at the close of the Convention.
- Should the Director not be able to attend an Executive Committee meeting the Vice Director will attend in their place but without voting privileges
ARTICLE VIII – Duties of Elected and Appointed Officers
Section 1 – President
The President shall:
- Be the chief executive officer of The Garden Club of Kentucky, Inc. and official representative of the organization.
- Preside at all meetings of The Garden Club of Kentucky, Inc., the Board of Directors, the Board of Governors and the Executive Committee.
- Appoint the Corresponding Secretary, Historian, Parliamentarian, Financial Advisor, Protocol, BULLETIN Editor, Fund Raiser, Chaplain, and Board of Trustee Chairman to be ratified by the Executive Committee.
- Appoint Standing and Special committees subject to approval of the Executive Committee.
- Direct the activities of all Officers and State Chairmen.
- Accept and award bids for all unbudgeted expenditures over $500.00 with the approval of the Executive Committee.
- Be an ex-officio member of Board of Trustees and all committees except the Nominating Committee.
- Approve the program for the Annual Convention.
- Keep Advisory Board informed of current activities.
Section 2-First Vice-President
The First Vice-President shall:
- Assist the President in the work of The Garden Club of Kentucky, Inc.. In the absence of the President, shall perform all the duties of that office. Upon the death, resignation or removal of the President from office, shall become President and hold that office until the next election.
- Select speakers for the Annual Convention with the input of the President and the Convention Chair.
- Be an ex-officio member without a vote of Board of Trustees.
- Be bonded and have the authority to perform the duties of the Treasurer, including the signing of checks for withdrawal of funds, in the event the Treasurer, for any reason, is unable to serve. This responsibility shall continue until the Treasurer can resume the duties of the office or until a new Treasurer is appointed by the President and ratified by the Executive Committee. (Article VII Section 4)
- Be Admissions and Membership Chairman and keep membership data base.
- Be responsible for obtaining nominations for The Garden Club of Kentucky, Inc. Enrichment Award, and the award presented to the recipient. The gift is funded through GCKY.
Section 3- Second Vice-President
The Second Vice President shall be Awards Chairman.
Section 4-Third Vice-President
The Third Vice President shall be South Atlantic Region and NGC Special Project Chairman.
Section 5 – Immediate Former President
The Immediate Former President automatically assumes the office of Advisory Board Chairman. (Article XII)
- Serve as Chairman of the Advisory Board.
- Be the advisor to the District Directors.
Section 6 – Recording Secretary
The Recording Secretary shall keep in permanent form the meetings of the Executive Committee, the Board of Governors, the Board of Directors and the Annual Convention and shall send approved copies of the minutes to all members of the Executive Committee and the Advisory Board within 30 days after each meeting.
Section 7 – Corresponding Secretary
The Corresponding Secretary shall:
- Conduct all correspondence designated by the President, the Executive Committee, or the Board of Directors.
- Send notices of Executive Committee meetings with date, time, place, travel information and any other information needed at least two (2) weeks in advance.
- Notify all chairmen of any changes voted by the Executive Committee that effects their committee.
- Receive any emergency mail votes.
The Treasurer shall;
- Be responsible for the collection of all monies due the organization, disburse the funds with the approval of the President and the Financial Advisor as prescribed by the adopted budget and have printed reports to date at each Executive Committee Meeting.
- Be a member of the Budget Committee, and be bonded.
- Secure Certified Public. Accountant or Enrolled Agent subject to the approval of the Executive Committee, and submit required material for review at the end of the fiscal year for financial review and tax return filing.
- Be responsible for all funds pertaining to GCKY including Headquarters and Scholarships.
- Seek donor’s permission for the reallocation of designated funds not used for a specific purpose.
- Disburse funds for all expenditures over $500.00, after bids are accepted and approved by the Executive Committee.
- Perform duties of Assistant Treasurer if none is appointed.
- Continue to assist in the duties of the Treasurer for one (1) year after a new treasurer has been elected as an advisor and consultant to the new treasurer to maintain a continuation of records and books of the GCKY
Section 9 – The Assistant Treasurer (if requested by treasurer)
The Assistant Treasurer shall;
- Be appointed by the President if requested by the Treasurer and be bonded.
- Be responsible for the collecting of dues and new club initiation fees. These monies shall be forwarded to the Treasurer.
- Send reminder notices to Club Presidents and District Directors whose dues are not paid by June 1.
- Send copies of dues paying members to GCKY President, Membership Chairman, District Director and Bulletin Editor.
Section 10 – GCKY Fund Raiser
The Fund Raiser Chairman Shall:
- Designate and appoint committees to manage and execute projects as determined by the Executive Committee,
- Give quarterly financial reports to the Executive Committee
- Submit all funds to GCKY Treasurer for allocation by the Executive Committee.
- All Chairmen that are responsible for raising monies for GCKY are required to adhere to the following rules.
- All sales must be documented by a written numbered receipt which includes date of purchase, amount of receipt, items purchased, sales tax collected.
- Reports are to be submitted to the State Treasurer two weeks before the scheduled Executive Committee meeting.
Failure to comply with these reports will result in immediate dismissal of said Chairman.
Section 11 – Financial Advisor
The financial advisor shall be chairman of the Budget Committee and supervise the expenditure or monies prescribed by the current budget and with the Treasurer direct the investments and reinvestments of all funds.
Section 12- Parliamentarian
The parliamentarian shall:
- Assist on points of Parliamentary procedure when requested.
- Fulfill required duties as defined in the adopted parliamentary authority, the latest edition of Robert’s Rules of Order, and any special duties which may be assigned by the President or Executive Committee.
- Serve without a vote and may not place motions on the floor
Section 13 – Bylaws Chairman
The Bylaws Chairman shall;
- Be a member of the GCKY Advisory Board.
- Maintain a copy of the current Bylaws and oversee the adherence to them.
- Have published in the BULLETIN or by electronic device 60 days prior to Annual Convention any changes in the Bylaws to be voted on by Convention Delegates.
- The Bylaws Committee is the Advisory Board.
Section 14 – BULLETIN Editor
The BULLETIN Editor shall edit The BULLETIN at the direction of the President and the Executive Committee and is responsible for securing a publisher and mailing contract.
Section 15 – The Historian
The Historian shall compile and keep a record of activities, achievements, projects, program and Annual conventions, awards received and scholarships given. This record is to be sent to SAR and NGC Historians and a copy given to State President and State Headquarters.
Section 16 – Chaplain
The Chaplain shall be the spiritual guide, give invocations and blessings when asked by the President and hold a memorial service at the Annual Convention. Keep a record of Former Presidents and communicate with them, if no longer able to attend meetings.
Section 17 – Protocol
Protocol is kindness and common courtesy.
The Protocol Chairman shall; (see Standing Rules)
- Be responsible for honor seating at the Annual Convention and inform those who need this information.
- Tend to the needs of visiting guest and secure a page for them.
- Use the Protocol Handbook for NGC
Section 18 – District Director
District Director shall:
- Direct activities of their District.
- Advance the purposes of The Garden Club of Kentucky, Inc.
- Serve as member of and attend meetings of Executive Committee, Board of Directors and the Board of Governors meetings.
- Hold an annual meeting of the clubs in their district each fall.
- Keep club members informed of state, regional and national business by newsletter particularly following Executive Committee meetings.
- Send Fall District Meeting report of 300 word limit to The Bulletin Editor immediately after district meeting. This report should contain the names of those elected to district offices, state nominating committee and/or State Headquarters representative.
Section 19 – Annual Convention Reports
All officers shall give a two minute report at each Annual Convention.
ARTICLE IX – The Executive Committee
Section 1- Members
The Executive Committee shall:
- Consist of the President, Vice Presidents, Recording and Corresponding Secretaries, Treasurer, District Directors, Historian, Bulletin Editor, Chaplain, Immediate Former President and Financial Advisor and Bylaws Chairman. The above comprise the voting members of the committee. The Parliamentarian serves without a vote except by secret ballot.
- Possess and exercise all the powers, duties and responsibilities of the Board of Governors between meetings of said board.
- Chairmen and special interest groups may request permission to present information to the Executive Committee in writing, with details of the purpose, to the President, two weeks prior to the meeting.
Section 2 – Meetings
The Executive Committee shall:
- Meet at least four times a year: immediately preceding each Annual Convention, early summer, autumn (after the NGC Fall Board Meeting) and mid-winter.
- Call for special meetings upon the written request of seven (7) members of the Executive Committee or at the request of the President.
- All votes taken at the Annual Convention by the Delegates of the Convention will stand. The Executive Committee does not have the power to null and/or void votes of the Convention Delegates.
Section 3 – Quorum
A majority of the members shall constitute a Quorum.
ARTICLE X – Board of Governors
Section 1 – Members
The Board of Governors shall:
- Consist of the elected and appointed officers, committee chairmen, president of each federated club, and members of the GCKY Advisory Board. Council Presidents are encouraged to attend for information.
- Be empowered to transact the business of The Garden Club of Kentucky, Inc., except as may be otherwise provided in the Articles of Incorporation or Bylaws.
- Elect the nominating committee representative to the National Garden clubs, Inc. following receiving a recommendation from the Executive Committee of those eligible and willing to serve in the odd years in rotation.
Section 2 – Meetings
The Board of Governors shall:
- Meet immediately preceding the Annual Convention.
- Call a special meeting by written request of a majority of its members or by the President.
Section 3 – Quorum
One-third of the members of the Board of Governors shall constitute a quorum.
ARTICLE XI – Board of Directors
The Board of Directors shall:
- Consist of elected and appointed officers, members of GCKY Advisory Board and all committee chairmen.
- Meet at the summer meeting of the Executive Committee in odd years.
ARTICLE XII – Advisory Board
Section 1 – Members
The Advisory Board shall consist of the Former State Presidents of the organization. It shall consider situations affecting The Garden Club of Kentucky, Inc., and advise the Executive Committee. They will meet preceding each annual meeting.
Section 2 – Chairman
The Chairman shall be the Immediate Former President. In the Chairman’s absence, the preceding president, in order, will serve.
Section 3 – Activities
The Garden Club of Kentucky, Inc. President upon invitation, may be requested to present current activities of the organization.
ARTICLE XIII – Committees and Their Duties
Section 1 – Standing and Special Committees
There shall be two classes of committees: Standing and Special, which shall be appointed by the President to conform to National Garden Clubs, Inc. where feasible.
Section 2 – Duties
All Chairmen shall:
- Perform such duties as may be indicated by the title or as directed by the President, the Executive Committee, Bylaws, or by The Garden Club of Kentucky, Inc., in session.
- Make reports to the General Assembly whenever such reports are requested, and send at least one article per term to Bulletin editor to be published.
- Sign and date all reports and/or releases.
- Accept no remuneration for services rendered in connection with the chairmanships.
- Promote no personal books, publications, papers or merchandise in official mail or at meetings
Committee recommendations contrary to established policy or procedure must be approved by the Executive Committee before becoming effective.
Section 3 – Board of Trustees
- Administer the State Headquarters with the approval of the Executive Committee.
- Consist of GCKY President, First Vice President, Past President and Advisory Board Chair, Bulletin Editor, Book of Appreciation and Remembrance Chair, Treasurer, Home Furnishing Chair, Arboretum Chair, one member from each of the five (5) Districts, and one member from the Millersburg Garden Club, Blue Grass Garden Club and Bourbon County Garden Club. Only these members have voting Privileges. Should there be a tie, the Board of Trustees Chair may vote to break the Tie. (Bylaw change approved April 12, 2017)
- The Board of Trustees shall meet at least two times a year and submit their minutes to the Executive Committee and The Garden Club of Kentucky Advisory Board.
- Prepare a budget to be submitted to the Financial Advisor prior to Annual Convention to be approved by the Executive Committee and General Assembly.
ARTICLE XIV – Nomination and Eligibility
Section 1 – Structure of Nominating Committee
- The Nominating committee for State Officers shall consist of six (6) members: One member elected by each of the five (5) Districts in the odd numbered years and a Chairman.
- To be eligible to serve as Chairman, the nominee shall have served a minimum of four (4) years as a member of the Executive Committee and shall have attended two (2) of the three (3) Annual Conventions prior to assuming the position.
- The Chairman shall be elected by the Executive Committee at its mid-winter meeting in odd numbered years.
- In the event the Nominating Committee Chairman is unable to serve, the President shall appoint a chairman subject to ratification by the Executive Committee.
- A Representative and an Alternate shall be elected from each district to the state nominating committee in the odd years. The representative and the alternate to be elected should have attended two (2) of the last three (3) Annual Conventions and two (2) of the last three (3) annual District meetings.
- In the event the representative cannot attend the meeting and the alternate serves on the nominating committee, the alternate becomes the representative and serves at all future meetings.
Section 2 –Duties of the Nominating Committee
The Nominating Committee shall:
- Review Personnel Data Sheets furnished by the Personnel Chairman for recommended candidates for each office before reaching a decision.
- Meet at the Annual Convention in the even years as an organizational meeting and the committee will continue to meet until a final slate of nominees is complete.
- Forward a report of the committee to the State President with a copy for the Recording Secretary following completion of the slate; report to the Executive Committee at the mid-winter meeting and publish the report in the March issue of The Bulletin in the odd years.
Section 3 – Eligibility for State Officer
- To be considered for a state office a personnel data sheet must be filled out. These forms can be obtained from the Personnel Chairman.
- The nominee shall have attended two (2) of the three(3) Annual Conventions, and two (2) of the last three (3) of their District Meetings prior to nomination.
- Recommended for consideration for state office and/or state chairmanship by their District at the odd year District Meeting. After serving on the State Board no further endorsement is necessary from the District.
- A nominee must have served as a club president.
- To be eligible for the GCKY Presidency, a nominee must have served a minimum of two (2) terms on the Executive Committee. Total of 4 years.
ARTICLE XV – Annual Convention
- An Annual Convention shall be held in the Spring
- Districts shall be hosts in alphabetical order. The Director of the District in which the meeting is to be held and the State President shall recommend to the Executive Committee the time and place for the annual convention.
- The official Call to Convention shall be printed in the March issue of The Bulletin.
- Funds remaining from the Annual Convention after the host District has received their percentage will be divided equally among the four (4) schools to defray cost to students. The schools included are: Environmental Studies, Flower Show School, Gardening Study and Landscape Design Study. Unused funds will be rolled over in the accounts at the end of each fiscal year.
Section 2 – Representation
At the Annual Convention, the voting strength shall be based on paid membership to The Garden Club of Kentucky, Inc.. Each affiliated Club shall be entitled to be represented by its President or alternate and one additional delegate for every ten (10) members or fraction thereof, according to the books of the State Treasurer.
Section 3 – Board of Governors
Members of the Board of Governors shall be entitled to one vote each, which shall be cast in person.
Section 4 – Quorum
A majority of the voting body present shall constitute a quorum.
Section 5 – Special Ballot
In the event of a national emergency that would prevent the Annual Convention being held, the Executive Committee shall plan procedures by mail or electronic device which shall include election of officers and amendments of bylaws.
ARTICLE XVI – Parliamentary Authority
The latest Robert’s Rules of Order shall be the parliamentary authority governing The Garden Club of Kentucky, Inc. except where they are inconsistent with The Articles of Incorporation, the bylaws or any special rules of order of The Garden Club of Kentucky, Inc.
ARTICLE XVII – Amendments
The Bylaws may be amended at any Annual Convention by a two-thirds vote, provided notice of the proposed amendments has been sent in writing to each member at least 60 days prior to the meeting. Publication in The Bulletin can be substituted for written notice.
Without previous notice, the Bylaws may be amended at the Annual Convention by unanimous vote.
In the event of a national emergency, if the Annual Convention cannot be held, these bylaws may be amended, or any provision repealed or added to by a two-thirds vote by mail or electronic device.
ARTICLE XVIII-The Group Exemption
GCKY offers IRS 501 ( c ) (3) tax-exempt status under its group exemption umbrella. Participation clubs, councils, etc. must be on the same accounting period as GCKY, April 1 thru March 31; must file IRS Form 990 by August 15 if their gross income exceeds $25,000.00 in a fiscal year; must keep the State Treasurer updated on their EIN contact information by completing the EIN section on page one of the State Dues Forms. Failure to comply can result in GCKY’s loss of its 501 (c) (3) tax-exempt status as well as all clubs with group exemption.
ARTICLE XIX – Dissolution
Upon the dissolution of the organization, any remaining assets shall be distributed for one or more exempt purposes within the meaning of section 501( c ) (3) of the Internal revenue Code, or corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose.