CDA Fire Station 3 Training Room
1500 N. 15th St. Coeur d'Alene, ID. 83815
Click here to read and print the Public Use Agreement (PUA)
This must be signed and sent to our office before you can reserve the room
This form may be emailed to [email protected]
If you qualify as a NON-PROFIT ORGANIZATION, agree to the regulations, and submitted your (PUA) form
Click here to Reserve the Training Room
We will try to respond to your request within the next business day
If you're calling to reserve the room, please call our office Monday - Friday between 8:00 AM and 5:00 PM
(208) 769-2340
** Groups may not reserve the meeting rooms any further in advance than 30 days**
To be tax-exempt under section 501(c)(3) of the Internal Revenue Code, an organization must be organized and operated exclusively for exempt purposes set forth in section 501(c)(3), and none of its earnings may inure to any private shareholder or individual. In addition, it may not be an action organization, i.e., it may not attempt to influence legislation as a substantial part of its activities and it may not participate in any campaign activity for or against political candidates.
Organizations described in section 501(c)(3) are commonly referred to as charitable organizations. Organizations described in section 501(c)(3), other than testing for public safety organizations, are eligible to receive tax-deductible contributions in accordance with Code section 170.
The organization must not be organized or operated for the benefit of private interests, and no part of a section 501(c)(3) organization's net earnings may inure to the benefit of any private shareholder or individual. If the organization engages in an excess benefit transaction with a person having substantial influence over the organization, an excise tax may be imposed on the person and any organization managers agreeing to the transaction.
Section 501(c)(3) organizations are restricted in how much political and legislative (lobbying) activities they may conduct. For a detailed discussion, see Political and Lobbying Activities. For more information about lobbying activities by charities, see the article Lobbying Issues; for more information about political activities of charities, see the FY-2002 CPE topic Election Year Issues.