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. Participating 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.