National President Steven Cuomo and National Treasurer Stacy Wahl are willfully operating the Rolling Thunder Special Needs Program, Inc. as a multi-state public charity without a lawfully constituted board of directors, board meetings, an annual report, elections or board minutes. Section 11.02 of Internal Revenue Service Proc. 2018–5 provides that an organization may not rely on its determination letter if there is a material change of facts, inconsistent with exemption, in the character, purpose, or method of operation of the organization.
The Internal Revenue Service (IRS) encourages charitable corporations to follow the procedures set out in section 4958 of the Internal Revenue Code and Treasury Regulation section 53.4958-6 [IRS Governance Practices].
A charitable corporation is obligated to keep, at its office, correct and complete minutes of all meetings of its members, board, and executive committee (if the board has an executive committee). This applies to meetings conducted face to face and via telephone or teleconferencing.
18 U.S. Code § 1519 – Whoever knowingly alters, destroys, mutilates, conceals, covers up, falsifies, or makes a false entry in any record, document, or tangible object with the intent to impede, obstruct, or influence the investigation or proper administration of any matter within the jurisdiction of any department or agency of the United States or any case filed under title 11, or in relation to or contemplation of any such matter or case, shall be fined under this title, imprisoned not more than 20 years, or both.
This website and the Sponsor Form for the annual Thunder Run 5K race, held at the Suffolk County Police Department Headquarters, contain false or misleading advertising or promotional material in connection with solicitations from Steven Cuomo and Stacy Wahl who are failing to apply contributions in a manner substantially consistent with their solicitations or charity registration statement. These are prohibited acts for a charitable organization in violation of New York Executive Law § 172 (d).
Responsibilities of the Directors of Not-For-Profit Corporations The board of directors of a nonprofit organization operating in New York State has a duty of obedience to ensure that the organization complies with its mission and its internal governance documents and policies, including complying with all appropriate laws, registering and filing annual financial reports with the NYS Charities Bureau and complying with similar laws in other states in which it conducts activities and/or solicits contributions.
As the long-term USATF LI Para-Athletics Chair, Steven Cuomo is also an established member of the Board of Directors for Long Island Track and Field, Inc. The published board meeting minutes for USATF-LI support that Steven Cuomo is familiar with the statutory duty to hold regular board meetings, vote at board meetings, maintain board meeting minutes and ensure that USATF-LI President Alex Cuozzo and the other elected officers comply with this charity’s mission, bylaws and all relevant federal and state laws regarding the solicitation of donations.
Meetings | USA Track & Field Long Island
Charities Bureau – NYS Attorney General : charities.complaints@ag.ny.gov
Internal Revenue Service – Tax-Exempt Organizations : eoclass@irs.gov
Internal Revenue Service – Whistleblower Office
Suffolk County Police Department : scpd.internalaffairs@suffolkcountyny.gov
Suffolk-County District Attorney
18 U.S. Code § 1513 (e) – Whoever knowingly, with the intent to retaliate, takes any action harmful to any person, including interference with the lawful employment or livelihood of any person, for providing to a law enforcement officer any truthful information relating to the commission or possible commission of any Federal offense, shall be fined under this title or imprisoned not more than 10 years, or both.
IRS Substantiation and Disclosure Requirements
IRS Charitable Contributions: Written Acknowledgments
Fight the Mystery
Goya
Audio Interiors, Inc.
Elitefeats
Stony Brook Southampton Hospital
Landmark Wealth Management, LLS
Law Office of Wendy Tso, P.C.
Suffolk County Police Athletic League
Melanie Murphy Acupuncture, PC
Sunwave Auto Repairs
922 Electric Company
Dr. Stuart and Ginger Polisner
Catherine Skarulis Amato
I-49 June Ct. Apartments, LLC
Covert Ave. Apartments, Inc.
Ssambap
Please contact National President Steven Cuomo (516) 810-6977 / paraathletics@longisland.usatf.org or his daughter, National Treasurer Stacy Wahl, at (631) 504-9359 / nytreasurer@rtsnp.org to obtain a clear description of the programs and activities for which this multi-state organization has requested and expended past contributions from its donors or will expend future contributions.
ROLLING THUNDER SPECIAL NEEDS PROGRAM, INC
EIN: 11-3488500