IRS guidelines require organizations that are incorporated under 501(c)(3) of the Internal Revenue Code to make public, upon request, certain documents related to this tax-exempt designation. As ARBO takes its responsibilities in this capacity very seriously, we are providing these documents through our web site, free of charge, to the general public.
IRS Letter of Determination
This IRS document dated November 16, 1999, affirms ARBO status as a 501(c)(3) organization and recognizes our change of name from International Association of Boards of Examiners in Optometry (IAB).
Restated Articles of Incorporation
This document replaced the original Articles of Incorporation when ARBO filed for a change of name in September 1999. ARBO is incorporated in the state of Nebraska.
ARBO's tax return is available upon request. Please submit the request in writing to firstname.lastname@example.org.