The SDMS Foundation currently has no plan to be involved in any lobbying. However, if it chose to lobby in the future, its lobbying efforts would be related to legislative or regulatory issues that directly impact the SDMS Foundation or its charitable programs.

Some incorrectly believe that a 501(c)(3) tax exempt organization cannot lobby. But in fact, federal law and IRS regulations permit such organizations to lobby at the local, state, or federal levels if the organization's lobbying activities are "insubstantial" (a fairly nebulous, undefined term) or the organization has elected a "safe harbor" under Internal Revenue Code 501(h) (which established specific maximum lobbying expenditures for the organization based on its size).

The SDMS Foundation has received 501(c)(3) tax exempt status and elected the "safe harbor" option because it allows the SDMS Foundation to know the lobbying limit (rather than trying to determine what the IRS will consider to be "insubstantial"). Please note that the SDMS Foundation is prohibited by its organizing documents and federal law from participating in campaigns for local, state, or federal office. 

The SDMS Foundation is a non​profit corporation that is affiliated with the Society of Diagnostic Medical Sonography (SDMS).

A charitable organization is a type of nonprofit organization (NPO). Its focus is centered on goals of a general philanthropic nature (e.g. charitable, educational, religious, or other activities serving the public interest or common good). Charitable organizations may apply to the Internal Revenue Service (IRS) for recognition as a tax exempt charitable organization described in Section 501(c)(3) of the Internal Revenue Code. Assuming the organization receives this recognition from the IRS, the recipient organization does not have to pay income tax on the donation and the donor, depending on the particular tax situation, may receive a deduction on their tax return. 

The SDMS Foundation has been recognized by the IRS as a tax exempt public charity. Your donation is deductible for income, gift, and estate tax purposes to the extent permitted by law. Donors should also consult a tax professional for more information. 

The various programs offered or under development by the SDMS Foundation will benefit individual SDMS members (as recipients of grants or scholarships) as well as the entire sonography community and the patients they serve. 

The SDMS Foundation is funded through the generous donations of individuals and corporations. Donations may be a single or multi-year donation. Donations will also be accepted through planned giving programs. Please consider making a donation to help support your SDMS colleagues, the sonography community, and the patients they serve. 

The SDMS Foundation's programs include individual grants and scholarships, and international assistance program. All of the SDMS Foundation programs depend on generous contributions from SDMS members and corporations. Please consider making a donation to help support your SDMS colleagues, the sonography community, and the patients they serve.