From nordmark-request Mon Jul 1 12:31:05 1996 Return-Path: leeu@celsiustech.se Received: from world.celsiustech.se (world.celsiustech.se [139.58.230.10]) by zed.ludd.luth.se (8.7.5/8.7.2) with SMTP id MAA28159 for ; Mon, 1 Jul 1996 12:31:04 +0200 Received: (from leeu@localhost) by world.celsiustech.se (8.6.13/8.6.10) id MAA22181; Mon, 1 Jul 1996 12:31:06 +0200 Date: Mon, 1 Jul 1996 12:31:06 +0200 (MET DST) From: Leif Euren X-Sender: leeu@world To: Nordmark Mailing List Subject: Tornerspel i Mariefred/Gripsholm Message-ID: MIME-Version: 1.0 Content-Type: TEXT/PLAIN; charset=iso-8859-1 Content-Transfer-Encoding: QUOTED-PRINTABLE Status: OR Salve alla! I Silversparren l=E4ste jag om att det skulle bli tornerspel vid Gripsholms slott i Mariefred nu i juli. I Kalendariet anges datum till 18-29 juli, och i Sigfrids annons till 11-22 juli. Eftersom jag har ett reklamblad f=F6r tornerspelen p=E5 Skokloster hemma, d=E4r datum anges till 17-22 juli, blev jag f=F6rbryllad, och kollade jag i annonsbladet "Semestertips i Sverige 1996", som dumpit ned i min brevl=E5da. D=E4r angavs datum f=F6r spelen p=E5 Gripsholm till 25-28 juli= . Detta senare datum angav ocks=E5 turistbyr=E5n i Mariefred, som jag dubbelkollade med. N=E5got har blivit fel, s=E5 jag hoppas verkligen inte = en massa SCAiter (och andra) infinner p=E5 r=E4tt plats men vid fel tidpunkt.= =20 Min rekommendation, om ni vill vara med om tornerspel i Mariefred, =E4r att vara d=E4r 25-28 juli. Det t=E4nker jag vara. mvh Peder Klingrode | Leif Euren Stockholm, Sweden Holmrike, Nordmark, Drachenwald | leeu@celsiustech.se From nordmark-request Tue Jul 2 02:42:06 1996 Return-Path: ghita@mcs.com Received: from Kitten.mcs.com (Kitten.mcs.com [192.160.127.90]) by zed.ludd.luth.se (8.7.5/8.7.2) with ESMTP id CAA06148 for ; Tue, 2 Jul 1996 02:42:04 +0200 Received: from mercury.mcs.com (root@Mercury.mcs.com [192.160.127.80]) by Kitten.mcs.com (8.7.5/8.6.9) with SMTP id TAA27993; Mon, 1 Jul 1996 19:41:43 -0500 (CDT) Received: by mercury.mcs.com (/\==/\ Smail3.1.28.1 #28.5) id ; Mon, 1 Jul 96 19:41 CDT Date: Mon, 1 Jul 1996 19:41:42 -0500 (CDT) From: Susan Earley X-Sender: ghita@Mercury.mcs.com To: Kingdom Mailing Lists , antir@gaia.ucs.orst.edu, artemisia@umt.umt.edu, atlantia-l@netcom.com, calontir@unl.edu, meridies@his.uab.edu, Nordmark@ludd.luth.se, Northshield@stolaf.edu, outlands@alcor.unm.edu, sca-caid@ecst.csuchico.edu, sca-east@world.std.com, sca-lochac@yoyo.cc.monash.edu.au, sca-middle@dnaco.net, sca-west@ecst.csuchico.edu Subject: TI Marketing Survey Message-ID: MIME-Version: 1.0 Content-Type: TEXT/PLAIN; charset=US-ASCII Status: OR have you sent yours in yet? HMMMM?????? Auntie Ghita ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Maestra Margherita Alessia, called Ghita Member # 32315 Susan Earley Shire of Rokkehealdan [SW Chicago burbs] ghita@ix.netcom.com Brookfield, IL "Not a Duchess, but I play one on TV" Director, SCA, Inc. Purpure, a sword palewise or between two winged cats rampant combatant, that to dexter Argent, that to sinister Or. From nordmark-request Tue Jul 2 17:13:13 1996 Return-Path: jor@ffa.se Received: from eagle.ffa.se (eagle.ffa.se [193.180.254.1]) by zed.ludd.luth.se (8.7.5/8.7.2) with ESMTP id RAA13688 for ; Tue, 2 Jul 1996 17:13:12 +0200 Received: by eagle.ffa.se; id RAA16661; Tue, 2 Jul 1996 17:38:02 +0200 (MET DST) Received: from falken.ffa.se(192.36.220.202) by eagle.ffa.se via smap (V3.1) id xma016659; Tue, 2 Jul 96 17:37:50 +0200 Received: from jorpc.ffa.se by falken.ffa.se with SMTP (1.37.109.4/16.2) id AA06730; Tue, 2 Jul 96 17:14:21 +0200 Message-Id: <1.5.4.32.19960702151229.00312844@mailpop.ffa.se> X-Sender: jor@mailpop.ffa.se X-Mailer: Windows Eudora Light Version 1.5.4 (32) Mime-Version: 1.0 Content-Type: text/plain; charset="iso-8859-1" Content-Transfer-Encoding: quoted-printable Date: Tue, 02 Jul 1996 17:12:29 +0200 To: nordmark@ludd.luth.se From: Rikard Johnels Subject: Mailinglist... Status: OR =D6nskar bli uppsatt p=E5 Nordmarks Mailinglist... /Iain MacCallum (Rikard Johnels) From nordmark-request Fri Jul 5 16:33:03 1996 Return-Path: eva@ebnilsson.pp.se Received: from kilkenny.tip.net (kilkenny.tip.net [192.36.73.16]) by zed.ludd.luth.se (8.7.5/8.7.2) with SMTP id QAA26711 for ; Fri, 5 Jul 1996 16:33:02 +0200 Received: from [194.218.168.224] (b168224.dial.tip.net [194.218.168.224]) by kilkenny.tip.net (8.6.12/8.6.12) with SMTP id QAA29713 for ; Fri, 5 Jul 1996 16:33:45 +0200 X-Sender: mx13616@mailbox.tip.net (Unverified) Message-Id: Mime-Version: 1.0 Content-Type: text/plain; charset="iso-8859-1" Content-Transfer-Encoding: quoted-printable Date: Fri, 5 Jul 1996 16:40:37 +0200 To: nordmark@ludd.luth.se From: eva@ebnilsson.pp.se (Eva Nilsson) Subject: Drotsrapporter efterlyses Status: OR Hej Jag efterlyser drotsrapporter fr=E5n f=F6ljande grupper. Uma, Gefla, Juneborg, Styringheim, Frostheim. Sista dag var 17 juni. Mary From nordmark-request Sat Jul 6 10:01:31 1996 Return-Path: af@XLNT.se Received: from mailbox.swip.net (mailbox.swip.net [193.12.122.1]) by zed.ludd.luth.se (8.7.5/8.7.2) with ESMTP id KAA02806 for ; Sat, 6 Jul 1996 10:01:30 +0200 Received: from [130.244.97.163] (dialup97-8-3.swipnet.se [130.244.97.163]) by mailbox.swip.net (8.7.5/8.7.3) with SMTP id KAA26134 for ; Sat, 6 Jul 1996 10:01:26 +0200 (MET DST) X-Sender: mg15256@gaia.swip.net Message-Id: Mime-Version: 1.0 Content-Type: text/plain; charset="iso-8859-1" Content-Transfer-Encoding: quoted-printable Date: Sat, 6 Jul 1996 10:05:45 +0200 To: nordmark@ludd.luth.se From: af@XLNT.se (Anna Frimodig) Subject: Snart manusstopp igen! Status: OR Varen h=E4lsade allt Nordmarks =E4dla folk Snart =E4r det manusstopp till Sparren igen. Var ute i god tid, den elektroniska brevl=E5dan har stopp klockan 12.00 den 10:e. F=F6r snigelposte= n g=E4ller dagens utdelning den 10:e. (inte postt=E4mplat den 10:e!). Detta f= =F6r att ni ska kuna f=E5 Sparren i tid. Jag kommer ocks=E5 att g=F6ra ett tapper= t f=F6rs=F6k att f=E5 ut den extra tidigt just denna m=E5nad, s=E5 att den= finns i era h=E4nder innan ni =E5ker till Wisby. Observera att detta =E4r en f=F6rhoppni= ng, _inte_ ett l=F6fte, eftersom m=E5nga =E4r inblandade i distributionen och tryckningen. Men g=E5r det som jag hoppas kommer den kring den 28-29/7. Inf=F6r h=F6sten Till min ousts=E4gliga gl=E4dje har jag f=E5tt ett jobb trots att jag inte pluggat klart. Detta kommer att inneb=E4ra att h=F6sten blir lite h=E4ktisk. =46orts=E4tt d=E4rf=F6r g=E4rna att producera material till Sparren och= f=F6rs=F6k g=E4rna att inte v=E4nta till sista manusstoppsdag (i synnerhet inte med artiklar, som det inte =E4r datum i) utan f=F6rs=F6k att vara ute i god tid, s=E5 komm= er Sparren till er i god tid =E4ven forts=E4ttningsvis (utan att distribut=F6re= n f=E5r mags=E5r). Med g=E5spennan i h=F6gsta hugg, Tora From nordmark-request Sat Jul 6 18:01:04 1996 Return-Path: vader@csd.uu.se Received: from groucho.csd.uu.se (groucho.csd.uu.se [130.238.12.2]) by zed.ludd.luth.se (8.7.5/8.7.2) with SMTP id SAA04721 for ; Sat, 6 Jul 1996 18:01:02 +0200 From: vader@csd.uu.se Received: (from vader@localhost) by groucho.csd.uu.se (8.6.11/8.6.11) id SAA09268; Sat, 6 Jul 1996 18:01:02 +0200 Date: Sat, 6 Jul 1996 18:01:02 +0200 Message-Id: <199607061601.SAA09268@groucho.csd.uu.se> To: nordmark@ludd.luth.se Subject: Titlar Status: OR Detta fick jag fr}n Wolf: >CONTEMPORARY forms of address for British peers, or what happens >when an ancient and honorable title meets the computer: > > Address lists (maximum name field length usually 18 characters) >have found it next to impossible to render peerage titles in full. >Marquess of Tavistock is generally 'M O Tavistock,' 'Marquess Of Tavist,' >or 'Marquess Tavistock.' Often the word 'of' is rendered just 'O' giving >the family an non-genetic Irish ancestry. Lord Hailsham of St. >Marylebone's all-time favorite was a piece of junk mail quaintly >addressed to 'Mr. Of.' > > DUKES and DUCHESSES: The Duke of Richmond at Heathrow: >"I have a booking, my name is Richmond." >"I'm sorry, but we have no booking for you." >"I think you have -- here is my card." >(Frantic whirring of computer) >"Ah, yes, Mr. Duck, is it?" >"Yesss . . . . (long sigh). >Next day in Brussels: >"Hello, my name is Richmond, I have a booking." >"I'm sorry, but we have no booking for you." >"I see; here is my card." >"Oh -- are you Mr. The?" > > MARQUESS/MARQUIS/MARCHIONESS: Lady Tavistock paid for some >purchases at Bloomingdale's, where the sales clerk looked at her credit >card and asked, "If you're a `Martianess,' is your husband a `Martian'? > > EARLS and COUNTESSES: The Right Honorable Richard Thomas Orlando >Bridgeman, Earl of Bradford, has received mail addressed, at various >times, to: > Earl R. T. Orlando; > Earl Richard T O Bradford Of, > Right On Earl Of Bradford, > Earl of B - R Thomas, > Of Bradford Esq., > The R Earl, > The Righton The Seventh Earl, > Ear Bradford, > The Ear of Bradford / The Seventh Ear of Bradford, and > Monsieur Earlov; > > with salutations such as: > > "Dear The Ea Bradford." > "Dear Mr. The" > > > His wife, not to be left out, has received mail addressed to The > Earless of Bradford, > Ms The Earl Of Bradford, and > The Countess Bra. > > VISCOUNTS and VISCOUNTESSES: The Viscount Massereene and Ferrard >was once addressed as `The Viscount Maserati and Ferrari.' As he said, >"If only it were true!" Viscount Norwich reports being addressed as >"The Vice Count Norwich" and "The Discount Norwich." > > COURTESY TITLES: Lord Montagu of Beaulieu, trying to telephone a >friend in Washington, DC, through a receptionist. Conversation reported >as "Hello, this is Lord Montagu. Could you put me through to Mr. > NN please?" >"Certainly, sir. Umm, could I ask ... is that `Lord' as in `Jesus'?" > > LAST BUT NOT LEAST (and possibly apocryphal): An anonymous Lady >had invited many titled guests, including a Duke and Duchess, to a grand >dinner. She had also asked the Aga Khan, but secretly expected him to >decline. However, when he accepted, Her Ladyship was perplexed as to >where to seat him! She consulted DEBRETT'S PEERAGE, where she found >this pearl of wisdom: >"By his millions of followers the Aga Khan is regarded as a direct >descendent of God. An English Duke takes precedence." > > Use with CAUTION, > > Ann Sharp > axsc@pge.com --- William de Corbie From nordmark-request Sat Jul 13 03:42:22 1996 Return-Path: unicorn@csd.uu.se Received: from kobra.csd.uu.se (kobra.csd.uu.se [130.238.16.2]) by zed.ludd.luth.se (8.7.5/8.7.2) with SMTP id DAA29298 for ; Sat, 13 Jul 1996 03:42:21 +0200 Received: (from unicorn@localhost) by kobra.csd.uu.se (8.6.10/8.6.9) id DAA29980; Sat, 13 Jul 1996 03:42:20 +0200 Date: Sat, 13 Jul 1996 03:42:20 +0200 Message-Id: <199607130142.DAA29980@kobra.csd.uu.se> From: Vicki Schalin To: nordmark@ludd.luth.se Subject: Ridning p} Gotland Status: OR Hej alla som ska till Medeltidsveckan! Jag pratade f|r n}gra dagar sen med Petronilla f|r att anm{la mig till rid- ningen under medeltidsveckan. Det var visst bara n}n annan anm{ld innan, s} det finns nog platser kvar fortfarande. Vi best{mde f|ljande: Ridningen {ger rum (som f|rra }ret) p} Gervide g}rd i Sjonhem. Tiden blir den 6/8 kl 18.00. Sj{lva ritten blir ca en timme och kostar ca 100:-. Logistiken runt om f}r var och en fixa sj{lv. Vi skall vara d{r, f{rdiga och i ridkl{der, kl 18.00. Om det inte blir f|r m}nga bilar kommer jag att k|ra dit med min. Problemet {r att jag inte kommer att ha baks{tet med till Gotland och allts} bara kan ta en passagerare som sitter bra. ([r det olagligt att l{gga folk d{rbak? :-) N}, vi f}r v{l f|rs|ka prata ihop oss innan, vi som skall dit. Om n}gon vill anm{la sig kan man n} Petronilla p} telefonnummer 0498-482 492. Hon n}s l{ttast mellan 6 och 7 p} morgonen eller p} kv{llen. Man kan ringa fram till 22-tiden. (Petra i verkliga livet.) Ridningen sker i valfri kl{dsel, bilresa (i min bil) sker dock i h{stfria kl{der eftersom min sambo {r allergisk. /Deirdres informationsservice :-) U <- H{stsko From nordmark-request Thu Jul 18 01:52:10 1996 Return-Path: avanb@ccinet.ab.ca Received: from bach.ccinet.ab.ca (bach.ccinet.ab.ca [198.161.96.1]) by zed.ludd.luth.se (8.7.5/8.7.2) with SMTP id BAA27357 for ; Thu, 18 Jul 1996 01:52:08 +0200 Received: by bach.ccinet.ab.ca; id AA28441; Wed, 17 Jul 1996 17:48:46 -0600 X-Sender: avanb@mail.ccinet.ab.ca Message-Id: Mime-Version: 1.0 Content-Type: text/plain; charset="us-ascii" Date: Wed, 17 Jul 1996 17:57:02 +0400 To: nordmark@ludd.luth.se From: avanb@ccinet.ab.ca (Raven/Sarah) Status: OR Hello, I was given this adress, and told that I can be a part of the mailing list originating from here. Please put me on the mailing list, and give me information on how to unsubscribe if I need to. Raven Knutson From nordmark-request Fri Jul 19 16:32:01 1996 Return-Path: Sven.Noren@akka.kemi.uu.se Received: from akka.kemi.uu.se (akka.kemi.uu.se [130.238.66.10]) by zed.ludd.luth.se (8.7.5/8.7.2) with SMTP id QAA16690 for ; Fri, 19 Jul 1996 16:32:00 +0200 Received: from oopc40 (oopc40.Kemi.uu.se) by akka.kemi.uu.se with SMTP id AA17940 (5.67a8/IDA-1.5 for ); Fri, 19 Jul 1996 16:16:38 +0200 Date: Fri, 19 Jul 1996 16:16:38 +0200 Message-Id: <199607191416.AA17940@akka.kemi.uu.se> X-Sender: frithiof@akka X-Mailer: Windows Eudora Light Version 1.5.2 Mime-Version: 1.0 Content-Type: text/plain; charset="iso-8859-1" Content-Transfer-Encoding: quoted-printable To: Nordmark@Ludd.LuTH.SE From: Sven Noren Subject: Semester Status: OR Hej h=F6gen, nu sticker jag p=E5 semester. Kan n=E5gon koppla ner mig fr=E5n listan i en m=E5nad? Frithiof the friendly herald From nordmark-request Mon Jul 22 16:58:57 1996 Return-Path: mike@srmdel.demon.co.uk Received: from relay-5.mail.demon.net (relay-5.mail.demon.net [158.152.1.48]) by zed.ludd.luth.se (8.7.5/8.7.2) with SMTP id QAA13941 for ; Mon, 22 Jul 1996 16:58:55 +0200 Received: from post.demon.co.uk by relay-5.mail.demon.net id bb06866; 22 Jul 96 15:03 +0100 Received: from srmdel.demon.co.uk ([158.152.173.216]) by relay-3.mail.demon.net id aa01810; 22 Jul 96 13:15 +0100 X-Sender: (Unverified) Message-Id: Mime-Version: 1.0 Content-Type: text/plain; charset="iso-8859-1" Content-Transfer-Encoding: quoted-printable Date: Mon, 22 Jul 1996 13:16:01 +0000 To: elp003@bangor.ac.uk, purplelf@msn.com, laurie.thomas@chaser.co.uk, duke.plantagenet@nildram.co.uk, H.J.Phillips@open.ac.uk, hadesign@deputy.pavilion.co.uk, jaymin@maths.tcd.ie, Jo_Grant.LOTUSINT@crd.lotus.com, talitha@vonkopke.demon.co.uk, nordmark@ludd.luth.se, djbh@st-andrews.ac.uk, R.K.Lea@soton.ac.uk, J.N.Deakin@shu.ac.uk, Mike.Huston@scotent.co.uk, 71053.3414@compuserve.com From: Michael Lacy Subject: IML,DML,Border War (formerly War of the Roses) Status: OR Insula Draconis and The Archers of the Black Prince present THE WELSH BORDER WAR (formerly "War of the Roses" Update announcement; full directions enclosed Cry Havoc, and let slip the Hounds of War in style this year, at the Isles second annual War! Three days of battle, mayhem and merriment will take place over the weekend of August 3-5, in the beautiful hills of North Wales. Overlooking the town of Caergwrle, our spectacular hilltop site offer acres of woodland, open field and rocky terrain well suited to battle, camping and yes, even parking. The campsite has running water (both piped and spring-fed), and portaloos will be available. There will be a separate areas for canvas and nylon campsites (close by) with a prize for the best period campsite. The event will consist of a number of set-piece battles set in open field and woods, as well as plenty of training, challenges, and team combats; there will also be an archery range. If there is sufficient interest, we will be using war archery (wood-shafted LRP type arrows or SCUDS, archers must be armoured as heavies OR be wearing a light weapons helm clearly marked with the white diamond on black for light fighter). We have need of marshals and water-bearers, so if you would like to volunteer, please contact the autocrat as soon as possible. The site opens on Friday at 12:00 pm and closes on Tuesday at 12:00 as well. Merchants are most welcome, as are entertainers, and members of other re-enactment societies. A tavern may be avaliable - see subsequent issues. =46or those who are coming from afar, and who wish to make a holiday out of their visit to the Isles, North Wales has some of the world's greatest castles just a short drive away, as well as historic towns and villages, wild mountains and hills, pleasant countryside, and of course, lots of sheep. The new Royal Armouries museum is now open in Leeds (only an hour or so away by car or train) and it is quite spectacular; unfortunately, we did not get the numbers needed on time for a group tour discount, but at =A35.95 per head (=A31 off for students) it is still a very good deal - plan= on spending the day if you go, there is plenty to see. Directions: (Those who regsiter by post or e-mail will get a map:) The Site is on the the foothils of Hope Mountian, overlooking the village of Caergwrle (about a mile due west of the ruins of Caergwrle Castle) =46rom Holyhead: Follow the 5/55 from Holyhead toward Chester, exiting onto the 438 just south of Chester. Follow the 438 to Wrexham (see directions from Wrexham) =46rom the North: Follow the M6 south, turn onto the Westbound M56 at junction 9 and follow to Chester. From Chester, follow the 438 to Wrexham (see directions from Wrexham). =46rom the South: Take the M6 Northbound to junction 16 (just beyond Newcastle) and follow the 500 Westward to Nantwich, then follow the 534 to Wrexham (see directions from Wrexham) =46rom Wrexham: At Wrexham, take the A541 northbound (Towards Mold) until yo= u come to Caergwrle. Go through Caergwrle and take the first left after the A541 becomes a dual-carriageway) which will be signposted. Follow the narrow road up the hill side until you come to a broad open field on the left, with power lines runing across it near the road. A gate will be open and signposted with plenty of parking in the first field. Site fee: =A35 Autocrat: Earl Sir Michael DeLacy, 6 Lansley Road, Basingstoke, RG22 2RX, tele: (0)1256 - 23141, E-mail: mike@srmdel.demon.co.uk (note: E-mail is the most reliable way to reach me, so if you have a friend with e-mail...) From nordmark-request Tue Jul 23 18:31:18 1996 Return-Path: gilliam@wineasy.se Received: from mail.wineasy.se (mail.wineasy.se [193.12.69.1]) by zed.ludd.luth.se (8.7.5/8.7.2) with SMTP id SAA27076 for ; Tue, 23 Jul 1996 18:31:17 +0200 Received: from [193.12.69.37] by mail.wineasy.se (NTMail 3.01.03) id na063375; Tue, 23 Jul 1996 18:33:11 +0200 Message-Id: <1.5.4.32.19960723163020.0066b034@mail.wineasy.se> X-Sender: gilliam@mail.wineasy.se (Unverified) X-Mailer: Windows Eudora Light Version 1.5.4 (32) Mime-Version: 1.0 Content-Type: text/plain; charset="iso-8859-1" Content-Transfer-Encoding: quoted-printable Date: Tue, 23 Jul 1996 18:30:20 +0200 To: nordmark@ludd.luth.se From: Anders Olsson Subject: Drachenwalds hemsida Status: OR Hejsan allihop. Drachenwalds hemsida har f=E5tt ett nytt hem, n=E4mligen http://www.users.wineasy.se/gilliam/ Kommentarer och f=F6rslag =E4r v=E4lkomna. /Gilliam --------------------------------------------------- Anders Olsson (SCA: Gilliam Blackhorn) e-mail home: gilliam@wineasy.se e-mail work: anders.olsson@era.ericsson.se From nordmark-request Wed Jul 24 08:59:26 1996 Return-Path: fredrik.kurtson@allgon.se Received: from mn3.swip.net (mn3.swip.net [192.71.180.33]) by zed.ludd.luth.se (8.7.5/8.7.2) with ESMTP id IAA04728 for ; Wed, 24 Jul 1996 08:59:25 +0200 From: fredrik.kurtson@allgon.se Received: by mn3.swip.net (8.7.5/2.01) id GAA09560; Wed, 24 Jul 1996 06:59:21 GMT Message-ID: <199607240659.GAA09560@mn3.swip.net> Date: Wed, 24 Jul 1996 9:00:16 +0100 To: nordmark@ludd.luth.se Subject: SV: Drachenwalds hemsida X-Mailer: TFS Gateway V210U0469M Status: OR >Hejsan allihop. > >Drachenwalds hemsida har fått ett nytt hem, nämligen >http://www.users.wineasy.se/gilliam/ > >Kommentarer och förslag är välkomna. > >/Gilliam >--------------------------------------------------- >Anders Olsson (SCA: Gilliam Blackhorn) >e-mail home: gilliam@wineasy.se >e-mail work: anders.olsson@era.ericsson.se Den var väl okej, några länkar som inte fungerade*, men annars var det snyggt och klart, inte svårläst (inte så mycket text att vara svårläst) En bild på Konungaparet hade varit trevligt. Man kanske skulle lägga in en bild på varje par i regentlängden? och på ämbetsmännen m.m. men då kanske utrymmet hos Wineasy tar slut!? * Länken till atruim. (och så fungerade inte countern, men den var kanske inte klar.) Jo, när vi ändå pratar medeltidsdata, var får man tag på schyssta medeltidsfonter (True Type)? (gärna på stora nätet) Det skulle inte skada med hela alfabetet som gif/jpg-ikoner att ha i början på rader, och dylikt. Sedan så kan jag meddela att ni som åker till Wisby säkert får en fin sommar med bra väder osv... Jag och Tara kommer nämligen inte. :-) /Archie P.S. Gilliam, har DU någon hemsida då... D.S. P.P.S. Lägg gärna upp era email adresser i au-systems email katalog, så blir det lättare att söka och hitta folk. D.S. From nordmark-request Wed Jul 24 09:19:08 1996 Return-Path: fredrik.kurtson@allgon.se Received: from mn3.swip.net (mn3.swip.net [192.71.180.33]) by zed.ludd.luth.se (8.7.5/8.7.2) with ESMTP id JAA04853 for ; Wed, 24 Jul 1996 09:19:07 +0200 From: fredrik.kurtson@allgon.se Received: by mn3.swip.net (8.7.5/2.01) id HAA21794; Wed, 24 Jul 1996 07:19:06 GMT Message-ID: <199607240719.HAA21794@mn3.swip.net> Date: Wed, 24 Jul 1996 9:20:05 +0100 To: nordmark@ludd.luth.se Subject: Miss Zelda X-Mailer: TFS Gateway V210U0469M Status: OR Hur många här får hennes kärleksspalt för kranka riddare, jungfrur, vapenbörare m.m. Kommer någon gång i månaden med allhanda medeltida tips på hur man löser sina problem. (ett tips, skriv till nedståenmde adress och be att få komma med på listan!, ger en liten glad stund när det kommer) from:MizzZelda@dnaco.net >Yes, that's right! All those requests/prayers have been answered!! > >Miss Zelda is on the WEB! > >You can find all her gems of wisdom and other neat junk at: >http://www.dnaco.net/sca/misszelda/ > >GO NOW! Don't take another sip of coffee!!! Put down that doughnut! > >This IS a slighly graphic site, and I DO recommend turning your graphics >on, (they are NOT big, it DOES NOT take long at all! REALLY! Only about >10 seconds for the home screen) It's worth it! ;-) My loyal readers will >especially enjoy it!:-) > >And, it's just chock full of neat links too! > >And if you are using a browser other than Netscape, please drop Miss >Zelda a line and tell her how it looks! > >My webslave desires ALL comments or corrections, so take notes, there >will be a quiz. > > --Miss Zelda > > >==========PENNSIC NEWS================= >Miss Zelda will again hold a Zeldapalooza at Pennsic War. >All readers watch your e-mailboxes for the date and time!!! >======================================= From nordmark-request Wed Jul 24 09:36:10 1996 Return-Path: anders.olsson@era.ericsson.se Received: from glacier.wise.edt.ericsson.se (glacier-ext.wise.edt.ericsson.se [193.180.251.38]) by zed.ludd.luth.se (8.7.5/8.7.2) with ESMTP id JAA04941 for ; Wed, 24 Jul 1996 09:36:09 +0200 From: anders.olsson@era.ericsson.se Received: from eds05.ericsson.se (eds05.ericsson.se [136.225.9.2]) by glacier.wise.edt.ericsson.se (8.7.5/8.7.3/glacier-0.9) with ESMTP id JAA18282; Wed, 24 Jul 1996 09:36:07 +0200 (MET DST) Received: from pc-mail.ericsson.se by edt.ericsson.se (PMDF V5.0-6 #16175) id <01I7G2XDMMEO974JN6@edt.ericsson.se>; Wed, 24 Jul 1996 09:34:22 +0200 Received: by pc-mail.ericsson.se via MsMail with Mimetic; Wed, 24 Jul 1996 09:35 +0200 Date: Wed, 24 Jul 1996 09:34 +0200 Subject: RE: Drachenwalds hemsida To: nordmark@ludd.luth.se Cc: fredrik.kurtson@allgon.se Message-id: <01I7G2XDN5PE974JN6@edt.ericsson.se> MIME-version: 1.0 Content-type: text/plain; charset=iso-8859-1 Content-transfer-encoding: quoted-printable Status: OR > Den var v=E4l okej, n=E5gra l=E4nkar som inte fungerade*, men annars var det= > snyggt och klart, inte sv=E5rl=E4st (inte s=E5 mycket text att vara sv=E5rl=E4= st) > En bild p=E5 Konungaparet hade varit trevligt. Man kanske skulle l=E4gga in = en=20 > bild p=E5 varje par i regentl=E4ngden? och p=E5 =E4mbetsm=E4nnen m.m. men d=E5= kanske > utrymmet hos Wineasy tar slut!? Jag f=E5r l=E4gga upp 25M, s=E5 det r=E4cker nog ett tag... ;) D=E4remot har jag inte s=E5 m=E5nga bilder, men 'det kommer mera'. > * L=E4nken till atruim. (och s=E5 fungerade inte countern, men den var kansk= e > inte klar.) Deras main-server strular f=F6r tillf=E4llet och det =E4r d=E4r countern ligge= r. Jag skall kolla upp atrium l=E4nken. > Jo, n=E4r vi =E4nd=E5 pratar medeltidsdata, var f=E5r man tag p=E5 schyssta > medeltidsfonter (True Type)? (g=E4rna p=E5 stora n=E4tet) > Det skulle inte skada med hela alfabetet som gif/jpg-ikoner att ha i=20 b=F6rjan > p=E5 rader, och dylikt. Kolla in Scriptorium p=E5 http://www.ccsi.com/~graball/scriptorium/ > P.S. Gilliam, har DU n=E5gon hemsida d=E5... D.S. Nej, det bidde Drachenwald ist=E4llet... :-) > P.P.S. L=E4gg g=E4rna upp era email adresser i au-systems email katalog, s=E5= =20 blir > det l=E4ttare att s=F6ka och hitta folk. D.S. Gjort f=F6r l=E4=E4=E4nge sedan! (min jobb adress i alla fall) /Gilliam From nordmark-request Wed Jul 24 10:19:08 1996 Return-Path: fredrik.kurtson@allgon.se Received: from mn3.swip.net (mn3.swip.net [192.71.180.33]) by zed.ludd.luth.se (8.7.5/8.7.2) with ESMTP id KAA05252 for ; Wed, 24 Jul 1996 10:19:07 +0200 From: fredrik.kurtson@allgon.se Received: by mn3.swip.net (8.7.5/2.01) id IAA01612; Wed, 24 Jul 1996 08:19:05 GMT Message-ID: <199607240819.IAA01612@mn3.swip.net> Date: Wed, 24 Jul 1996 10:20:06 +0100 To: nordmark@ludd.luth.se Subject: Skokloster X-Mailer: TFS Gateway V210U0469M Status: OR Hur var det i år? From nordmark-request Wed Jul 24 10:56:31 1996 Return-Path: mabe001@info.posten.se Received: from argus.Posten.SE (argus.Posten.SE [192.121.54.163]) by zed.ludd.luth.se (8.7.5/8.7.2) with ESMTP id KAA05507 for ; Wed, 24 Jul 1996 10:56:30 +0200 Received: (from smap@localhost) by argus.Posten.SE (8.7.3/8.7.3) id JAA17674 for ; Wed, 24 Jul 1996 09:58:01 -0100 (GMT) Received: from info.posten.se(147.14.7.70) by argus.Posten.SE via smap (V1.3) id sma017603; Wed Jul 24 09:57:44 1996 Received: from mabe013 ([147.14.52.71]) by info.Posten.SE (8.6.10/8.6.9) with SMTP id KAA18695 for ; Wed, 24 Jul 1996 10:56:56 +0200 Message-ID: <31F66459.4654@info.posten.se> Date: Wed, 24 Jul 1996 10:58:49 -0700 From: Mats Bergstr=?iso-8859-1?Q?=F6m ?= Organization: Posten X-Mailer: Mozilla 2.01 (Win16; I) MIME-Version: 1.0 To: nordmark@ludd.luth.se Subject: Re: Drachenwalds hemsida References: <01I7G2XDN5PE974JN6@edt.ericsson.se> Content-Type: text/plain; charset=iso-8859-1 Content-Transfer-Encoding: quoted-printable Status: OR > P.P.S. L=E4gg g=E4rna upp era email adresser i au-systems email katalog, = s=E5blir > det l=E4ttare att s=F6ka och hitta folk. D.S. = Urs=E4kta en oinvigd, men vad =E4r au-systems email akatalog och hur funkar= det? Undrar Walderik From nordmark-request Wed Jul 24 11:52:09 1996 Return-Path: anders.olsson@era.ericsson.se Received: from glacier.wise.edt.ericsson.se (glacier-ext.wise.edt.ericsson.se [193.180.251.38]) by zed.ludd.luth.se (8.7.5/8.7.2) with ESMTP id LAA05964 for ; Wed, 24 Jul 1996 11:52:07 +0200 From: anders.olsson@era.ericsson.se Received: from edt02.ericsson.se (edt02.ericsson.se [136.225.9.4]) by glacier.wise.edt.ericsson.se (8.7.5/8.7.3/glacier-0.9) with ESMTP id LAA01360 for ; Wed, 24 Jul 1996 11:52:06 +0200 (MET DST) Received: from pc-mail.ericsson.se by edt.ericsson.se (PMDF V5.0-6 #16175) id <01I7G7O18W1C9751T1@edt.ericsson.se> for nordmark@ludd.luth.se; Wed, 24 Jul 1996 11:50:23 +0200 Received: by pc-mail.ericsson.se via MsMail with Mimetic; Wed, 24 Jul 1996 11:51 +0200 Date: Wed, 24 Jul 1996 11:50 +0200 Subject: Re: Drachenwalds hemsida To: nordmark@ludd.luth.se Message-id: <01I7G7O195OI9751T1@edt.ericsson.se> MIME-version: 1.0 Content-type: text/plain; charset=iso-8859-1 Content-transfer-encoding: quoted-printable Status: OR > > P.P.S. L=E4gg g=E4rna upp era email adresser i au-systems email katalog,=20= s=E5blir > > det l=E4ttare att s=F6ka och hitta folk. D.S. > Urs=E4kta en oinvigd, men vad =E4r au-systems email akatalog och hur funkar=20= det? Titta in p=E5 http://directory.ausys.se/ecatalog/ecat-int.htm /Gilliam From nordmark-request Wed Jul 24 13:27:53 1996 Return-Path: mabe001@info.posten.se Received: from argus.Posten.SE (argus.Posten.SE [192.121.54.163]) by zed.ludd.luth.se (8.7.5/8.7.2) with ESMTP id NAA06737 for ; Wed, 24 Jul 1996 13:27:52 +0200 Received: (from smap@localhost) by argus.Posten.SE (8.7.3/8.7.3) id MAA18197 for ; Wed, 24 Jul 1996 12:29:22 -0100 (GMT) Received: from info.posten.se(147.14.7.70) by argus.Posten.SE via smap (V1.3) id sma018117; Wed Jul 24 12:29:03 1996 Received: from mabe013 ([147.14.52.71]) by info.Posten.SE (8.6.10/8.6.9) with SMTP id NAA20966 for ; Wed, 24 Jul 1996 13:28:16 +0200 Message-ID: <31F687D0.5C9F@info.posten.se> Date: Wed, 24 Jul 1996 13:30:08 -0700 From: Mats Bergstr=?iso-8859-1?Q?=F6m ?= Organization: Posten X-Mailer: Mozilla 2.01 (Win16; I) MIME-Version: 1.0 To: nordmark@ludd.luth.se Subject: En marknad Content-Type: text/plain; charset=iso-8859-1 Content-Transfer-Encoding: quoted-printable Status: OR Hejsan, Det blev en hel del brev p=E5 listan idag. Nu ett till fr=E5n mig: Jag fick ett litet tipps fr=E5n Naerike ig=E5r. Nu till helgen skall det va= ra vikingamarknad = i Vikingabyn i Storebro. Den ligger n=E5gon stans i n=E4rheten av Hultsfred= , l=E4ngs v=E4g 34. Om du =E4r intresserad - ring st=E4llet p=E5 tel 0492-30063. De hade tidligen inget emot SCA (el liknande) och man kunde troligtvis f=E5= komma in = gratis med vikingakl=E4der p=E5. Det h=E4r =E4r ju samtidigt som marknaden i Aarhus, s=E5, eftersom man enba= rt f=E5r komma dit om = man =E4r inbjuden numera, kan kanske det h=E4r vara ett trevligt alternativ= =2E mvh Walderik From nordmark-request Thu Jul 25 06:29:44 1996 Return-Path: af@XLNT.se Received: from mailbox.swip.net (mailbox.swip.net [193.12.122.1]) by zed.ludd.luth.se (8.7.5/8.7.2) with ESMTP id GAA16006 for ; Thu, 25 Jul 1996 06:29:43 +0200 Received: from [130.244.104.149] (dialup104-7-9.swipnet.se [130.244.104.149]) by mailbox.swip.net (8.7.5/8.7.3) with SMTP id GAA19795; Thu, 25 Jul 1996 06:29:40 +0200 (MET DST) X-Sender: mg15256@gaia.swip.net Message-Id: Mime-Version: 1.0 Content-Type: text/plain; charset="iso-8859-1" Content-Transfer-Encoding: quoted-printable Date: Thu, 25 Jul 1996 06:34:41 +0200 To: Mats =?iso-8859-1?Q?Bergstr=F6m?= , nordmark@ludd.luth.se From: af@XLNT.se (Anna Frimodig) Subject: Re: En marknad Status: OR At 13.30 96-07-24, Mats Bergstr=F6m wrote: >Hejsan, > >Det blev en hel del brev p=E5 listan idag. Nu ett till fr=E5n mig: > >Jag fick ett litet tipps fr=E5n Naerike ig=E5r. Nu till helgen skall det va= ra >vikingamarknad >i Vikingabyn i Storebro. Den ligger n=E5gon stans i n=E4rheten av Hultsfred= , >l=E4ngs v=E4g 34. >Om du =E4r intresserad - ring st=E4llet p=E5 tel 0492-30063. >De hade tidligen inget emot SCA (el liknande) och man kunde troligtvis f=E5 >komma in >gratis med vikingakl=E4der p=E5. >Det h=E4r =E4r ju samtidigt som marknaden i Aarhus, s=E5, eftersom man enba= rt >f=E5r komma dit om >man =E4r inbjuden numera, kan kanske det h=E4r vara ett trevligt alternativ= . > >mvh Walderik De ville annonsera i Sparren, men skickade aldrig n=E5gra pengar, s=E5 det b= lev ingen sponsrad sida - tyv=E4rr. Jag fick d=E4remot underlag i form av en broschyr och st=E4llet =E4r kommersiellt. Om ni vill g=E5 in gratis =E4r det= f=F6r att ni ska bli blesk=E5dade som objekt av betalande turister i vanliga kl=E4der. Bara som info. Tora From nordmark-request Fri Jul 26 06:04:07 1996 Return-Path: sirjon@netcom.com Received: from netcom6.netcom.com (netcom6.netcom.com [192.100.81.114]) by zed.ludd.luth.se (8.7.5/8.7.2) with SMTP id GAA27965 for ; Fri, 26 Jul 1996 06:04:05 +0200 Received: (from sirjon@localhost) by netcom6.netcom.com (8.6.13/Netcom) id UAA11677; Thu, 25 Jul 1996 20:59:37 -0700 Date: Thu, 25 Jul 1996 20:59:36 -0700 (PDT) From: John Edgerton Subject: ikac standings 7/25 Message-ID: MIME-Version: 1.0 Content-Type: TEXT/PLAIN; charset=US-ASCII Status: OR INTERKINGDOM ARCHERY COMPETITIONS In the IKAC OPEN division the current standings as of July 25 are: 1) WEST- 282.3. Ld. Andrus Truemark- 306, Joesph de la Tour- 278, Little Brusie of Dragonvale(lochoc)- 261. 2) MIDDLE-269.6. Mast. Grant Graeme de Mentith-297, Neko Me- 271, Ld James Cunningham- 241. 3) ANTIR- 264.3. Ld. Julian Edward Farnsworth- 303, Alexandea Attila Gyory- 248, Jon Bowslayer-243. 4) EAST- 240.3. Ygraine of Kellswood-276, Li Kung Lo- 275, David of the Highlands- 170. 5) CAID-235.3. Paganus Grimlove- 275, Ld Robert Lantensmith- 224, Thomas Blackeep- 207. 6) ATLANTIA- 233.6. Reynard de la Rocheford- 284, Roark of Hydra Hall- 230, Sir Kai-187. 7) OUTLANDS- 210.3. Sir Mark von dem Falkensfenn- 220, Ld. Morcar of Axbridge- 215, Steven of al-Barran- 196. 8) ATENVELT- 204.3. Caelina Resende- 219, Ld Salvatore- 198, Ld Den Hornblower-196. 9) CALONTIR- 203. Ld Michael von Bergen- 211, Dietrich Isenhart-200, Lief of Cressent Moon- 198. 10) MERDIES- 163.3. Michael of Tweedale- 192, Mellord Rellik- 151, Mel Ordrellie- 147. 11) TRIMARIS- 140.6. Connie MacKensie- 159, Deborah Hoile- 151, erika Bjornsdottir- 112. In the PERIOD division the scores are: 1) MIDDLE-233.3. Master Grant Graeme de Mentieth(20%)- 319, Neko Me(10%)- 275, Ld Arinwald von Rotstein(5%)- 206. 2) CAID-154.3. John Garr(10%)- 189, Thomas Blackeep(10%)- 184, James of the Lake(10%)- 90. 3) EAST-80.3. Orm of Lochmer-139, Thyri Oddsdottir- 80, Louise Mac Nayre- 22. In the CROSSBOW/OPEN division the top three archers are: 1)Ld Allen of Caerlaverock(Middle)- 265, 2) Paganus Grimlove(Caid)- 247, 3) CLd Kurt Von Arrikslevva(Caid)-206. In the CROSSBOW/PERIOD division the top three archers are: 1) James ap Benyl(Ansteorra)-185, Stefan Von Drachenfels- 129, Il Dawach- 104 . In the Interkingdom Combat Archery Competition the standings are: 1) West- 194.6. Martin Whistler- 213, Joseph de la Tore- 197, Andrus Truemark- 174. 2) ANTIR- 181. Erik McLost- 223, William Mac antoishi- 161, Thorvald Grimson- 159. For copies of the IKAC or IKCAC rules contact your kingdom archery officer. Or for just the IKAC rules: send a SASE, business size,with 32 cents postage, or for the IKCAC or both the IKAC and IKCAC send 52 cents postage to: Sir Jon Fitz-Rauf, c/o John R. Edgerton, 7662 Wells Ave, Newark, CA 94560-3530. (510) 791-9070. Or email: sirjon@netcom.com From nordmark-request Fri Jul 26 23:43:09 1996 Return-Path: ghita@ix5.ix.netcom.com Received: from dfw-ix7.ix.netcom.com (dfw-ix7.ix.netcom.com [206.214.98.7]) by zed.ludd.luth.se (8.7.5/8.7.2) with SMTP id XAA06887 for ; Fri, 26 Jul 1996 23:43:06 +0200 Received: from chi-il14-18.ix.netcom.com (ghita@chi-il14-18.ix.netcom.com [207.94.104.82]) by dfw-ix7.ix.netcom.com (8.6.13/8.6.12) with SMTP id OAA09165; Fri, 26 Jul 1996 14:38:39 -0700 Message-Id: <199607262138.OAA09165@dfw-ix7.ix.netcom.com> Comments: Authenticated sender is From: "Susan Earley" To: ansteorra@eden.com, antir@gaia.ucs.orst.edu, artemisia@umt.umt.edu, atlantia-l@netcom.com, calontir@unl.edu, meridies@his.uab.edu, Nordmark@ludd.luth.se, Northshield@stolaf.edu, outlands@alcor.unm.edu, sca-caid@ecst.csuchico.edu, sca-east@world.std.com, sca-lochac@yoyo.cc.monash.edu.au, sca-middle@dnaco.net, sca-west@ecst.csuchico.edu Date: Fri, 26 Jul 1996 16:34:44 +0000 MIME-Version: 1.0 Content-type: text/plain; charset=US-ASCII Content-transfer-encoding: 7BIT Subject: Legal Memorandum Part 2 Reply-to: ghita@ix.netcom.com Priority: normal X-mailer: Pegasus Mail for Windows (v2.33) Status: OR The members specifically criticize some of the Society's events, such as the Pensic, as overly recreational and social. We suspect this criticism arises from a misunderstanding. Education and recreation are not mutually exclusive: in fact, they may be completely complementary. Being educational does not mean that participants are forbidden to have a good time; to the contrary, enjoyment enhances the educational value of participation, so that making educational events enjoyable furthers educational purposes. The question is whether the purpose of the activity is primarily educational. Although we do not have first-hand experience with the Society's events, unsolicited comments from the "Rialto" suggest that the Pensic in particular is highly educational. One writer discussing a Pensic said, "I met people making rope beds who never tried using a chisel before, saw people making bone needles to sew their leather lamalas together with, gentles making shoes, finishing garments of fine cloth THAT THEY WOVE [emphasis in the original]. I witnessed the shooting of a war point, folks fighting in stout steel and sturdy leather, people gathering dye stuffs and soaking samples . . . heard tales of Beowulf and Njal. I enjoyed a performance of comedia, got to play a portative organ . . ." This experience was evidently educational not only for the commentator, but also for the performers. That both observers and participants in all likelihood enjoyed themselves and each other's company while learning does not detract in the least from the educational purposes served by the activities, and will not be held against the Society by the IRS. It is understandable that some members may be uncomfortable with having to rely on an assessment of intangible factors like the "recreational tone" the IRS found troubling in the St. Louis Science Fiction case, or the "commercial hue" referred to by the Tax Court in Cleveland Creative Arts Guild. But in both instances, the overall context in which specific problematic activities occurred is key to explaining the result. The manifestly educational purposes of the Society pervade all the activities which we have been able to consider, and each activity clearly advances those purposes, in our opinion. The "Welcome to the Current Middle Ages" flyer is a prime example, as it locates the Society's activities within an educational framework and sets the "tone", or "hue", by which we can understand the Society's operations. The members also question the historical accuracy of the Society's re-creations. The very existence of the controversy is further evidence of the Society's educational purposes. Disagreements over details of culture and technology of 17th century Europe -- the appropriate language, the exact replication of clothing and weaponry -- are bound to prompt study and the mustering of evidence on either side, and the atmosphere of controversy and criticism is hardly indicative of a social club. To the contrary, such debate is inherent in any vibrant educational endeavor, particularly one concerned with reproducing an era which existed over 400 years ago. Conclusion Reports and record keeping. In a widespread and active membership organization such as the Society, with several levels of hierarchy in governance, keeping accurate and complete corporate and financial records and making complete, accurate, and timely reports to regulators is an extremely difficult, as well as critical, task. Although we did not review extensive Society records, based on our experience in performing legal audits of other large organizations run primarily by volunteers, there are always areas where improvements in procedures and compliance can be made. This is especially true of older organizations like the Society. The Board bears the responsibility for overseeing legal compliance efforts and monitoring the results, and we would be happy to assist. The Board and the organization will not, however, be held to a standard of total accuracy, exhaustiveness, and timeliness in order to retain the Society's tax-exempt status. Unrelated business income taxes. The Board should review with the Society's auditors the rules for determining what portion of its income, if any, is taxable as unrelated business income. The Board should also ensure that staff are provided with such information on unrelated business activity as they may need to operate the Society within the dictates of the law while minimizing taxes due. Should the Board wish to consider reversing its position on advertising income, a written legal opinion should be sought. Private inurement. We found no evidence of private inurement or inappropriate private benefit in the materials we reviewed. The Board may wish to systematically consider Society operations not covered by our investigation to ensure that this can be said of the Society as a whole and without exception. We would be happy to review any specific situations that raise Board or member concerns. Substantial non-exempt purpose. We believe, based on our review and assuming the limited documents we reviewed are truly representative of the Society's overall operations, that the Society is clearly entitled to its tax-exempt status as an educational organization, and that the social and recreational value of Society events enhances, rather than decreases, their educational impact. Nonetheless, the members' allegations should serve as a reminder to the Society's Board and membership of the need to test each activity of the Society against an educational yard-stick. But having passed that test, recreational and social value should not be a bar to the Society's decision to engage (or continue engaging) in a particular activity. EXHIBIT A Documents Reviewed 1. Report to the Board by Mark Schuldenfrei (Tibor) dated October 5, 1995 attaching a report entitled "Is SCA, Inc. Entitled to Tax-Exempt Status Under the Internal Revenue Code of the United States" by Lisa J. Steele, Esq. 2. Amended Articles of Incorporation dated September 15, 1989 3. Corporate Bylaws 4. 1993 Form 990 and Form 990-T 5. Organizational Handbook 1995 6. Membership Application (1/95) 7. Flyer entitled "Welcome to the Current Middle Ages" 8. Tournaments Illuminated (Issue 115, September 1995) 9. The Page (Newsletter of the Kingdom of the West) (June 1995 and November 1995) 10. SCA Marketplace Price List (9/95) 11. Random discussions between members over the Internet ("the Rialto") From nordmark-request Sat Jul 27 00:29:30 1996 Return-Path: ghita@ix16.ix.netcom.com Received: from dfw-ix6.ix.netcom.com (dfw-ix6.ix.netcom.com [206.214.98.6]) by zed.ludd.luth.se (8.7.5/8.7.2) with SMTP id AAA07540 for ; Sat, 27 Jul 1996 00:29:17 +0200 Received: from chi-il11-22.ix.netcom.com (ghita@chi-il11-22.ix.netcom.com [204.32.166.182]) by dfw-ix6.ix.netcom.com (8.6.13/8.6.12) with SMTP id OAA25761; Fri, 26 Jul 1996 14:14:24 -0700 Message-Id: <199607262114.OAA25761@dfw-ix6.ix.netcom.com> Comments: Authenticated sender is From: "Susan Earley" To: ansteorra@eden.com, antir@gaia.ucs.orst.edu, artemisia@umt.umt.edu, atlantia-l@netcom.com, calontir@unl.edu, meridies@his.uab.edu, Nordmark@ludd.luth.se, Northshield@stolaf.edu, outlands@alcor.unm.edu, sca-caid@ecst.csuchico.edu, sca-east@world.std.com, sca-lochac@yoyo.cc.monash.edu.au, sca-middle@dnaco.net, sca-west@ecst.csuchico.edu Date: Fri, 26 Jul 1996 16:10:29 +0000 MIME-Version: 1.0 Content-type: text/plain; charset=US-ASCII Content-transfer-encoding: 7BIT Subject: Legal Memorandum Reply-to: ghita@ix.netcom.com Priority: normal X-mailer: Pegasus Mail for Windows (v2.33) Status: OR To the Members of the Society for Creative Anachronism: Last winter, a document was circulated to the Board and Members of the Society which questioned our tax-exempt status. This document was written by Lisa Steele, a tax attorney who is also a SCA participant, at the request of Mark Schuldenfrei, also a participant. This document spurred the Board to contact a well- respected California law firm (Silk, Adler & Colvin) which specializes in non-profit law. Rosemary Fei, who is their specialist in non-profit tax law, prepared the following response. Please note that the preparation of this document was not donated to the Society, and it was not cheap. (The standard rate for attorney time is approximately $200/hour.) If you have any questions about the contents of this document, please do not contact the attorneys. Write to the Board at the Milpitas office or at directors@sca.org and we will try our best to either answer your questions or obtain answers from the appropriate parties. Please note further that the footnotes were typed into the body of the document ((within double parentheses)) by myself. I assume all blame for any errors in transcription -- but I did double-proof them. This document is the property of The Society for Creative Anachronism, Incorporated. and of its authors. Members of the Society for Creative Anachronism may copy and distribute this document to other members of the Society so long as proper credit is given and no changes are made in the text. The governing version of this document is the original, which is held at the SCA Corporate Office in Milpitas. If you wish a copy of the original document, please write to the office. --- Lee Forgue, Director, for the SCA Inc. MEMORANDUM TO: Board of Directors Society for Creative Anachronism, Incorporated FROM: Rosemary E. Fei DATE: May 8, 1996 RE: Allegations of Violations of Tax-Exempt Status Requirements Some members of Society for Creative Anachronism, Incorporated (the "Society"), have expressed concerns over the Society's operations, alleging that the Society is in danger of losing its tax-exempt status. We are a law firm exclusively engaged in representing tax-exempt and nonprofit organizations, and advise extensively on tax-exemption compliance issues. In January and February, 1996, we conducted a brief preliminary investigation ((The brevity of our review was dictated by the Board's desire to determine the seriousness of the allegations before expending potentially very substantial legal fees for an in-depth review of the numerous, complex, and widespread activities of the Society. Based on this initial review, while we recommend some areas for remediation, we do not believe a full-scale tax compliance audit is warranted at this time.)), including review of the documents listed in Exhibit A, in light of these allegations, and this memorandum presents our results and conclusions. Summary While our investigation revealed some areas of corporate and tax law compliance which may require further review and to which the Board should attend in the future, these were not serious enough to be grounds for revocation of the Society's exempt status, and we found no reason to believe the Society is materially out of compliance with its tax exemption. A more in- depth investigation could, of course, reveal a different picture, but the Board will have to balance the costs of undertaking such a process against its likely value to the Society and the charitable and educational uses to which the Society's assets might otherwise be put. The members' concerns appear to be unwarranted, arising from an overly strict reading of applicable tax statutes, regulations, and cases. Background The Society was incorporated in 1968. In 1971, the IRS determined the organization to be exempt from taxation under IRC 501(c)(3). Because regulations under Code Section 509 were at that time in the process of promulgation, the organization did not receive its public charity status under Code Section 509(a)(2) until 1972. The IRS issued a "no change" letter to the organization in 1978, and in 1989 issued a letter confirming the Society's public charity status. In 1990, the IRS conducted an audit and concluded that no change in the Society's exempt status was in order. In 1989, the Society amended its Articles of Incorporation. Its specific purposes are, according to the amended articles (Article II): a) Research and education in the field of pre-17th Century Western Culture. b) Generally, to engage in research; publish material of relevance and interest to the field of pre-17th Century Western Culture; to present activities and events which re-create the environment of said era, such as, but not limited to, tournaments, jousts, fairs, dances, classes, et cetera; to acquire authentic or reproduced replicas of chattels representative of said era; and to collect a library. According to the Bylaws (Article III), "[t]he Society shall be dedicated primarily to the promotion of research and re- creation in the field of pre-17th century Western culture . . . ." The Society operates on a multinational scale with members in the United States, Canada, Australia, several countries in Europe, and U.S. armed forces bases around the world. A Board of Directors takes responsibility for the entire organization which is divided into regions (Kingdoms), which are further divided into local units. The Society sponsors a wide variety of "events" including tournaments, feasts, and other similar gatherings where members display the results of their researches into period culture and technology in an environment which evokes the atmosphere of the Middle Ages and Renaissance, as well as conducting more traditional educational activities such as classes, seminars, workshops, and meetings. Analysis of Allegations The allegations made by concerned members can be categorized into four areas: (1) errors by the Society in filing reports and maintaining corporate records; (2) the Society's receipt of unrelated business income which is subject to tax and for which reports have not been filed nor taxes paid; (3) private inurement of Society assets to benefit insiders; and (4) the existence of a substantial nonexempt purpose in the form of social activity at Society events. Each of these allegations is addressed in turn below. Reports and record keeping. The Society is required to file Form 990, as well as employment tax filings, with the Internal Revenue Service ("IRS") annually. In addition to filings with the IRS, the Society must make similar filings with the California equivalent of the IRS, the Franchise Tax Board, or FTB, on Form 199. To maintain its corporate status in good standing, the Society must file annually a one-page statement with the Secretary of State listing its current officers. Finally, the Society must file Form CT-2 with the Registry of Charitable Trusts in the Attorney General's office, concerning its assets, which are held in charitable trust. With the exception of the Society's 1993 Form 990 and Form 990-T, we have not reviewed the Society's tax or corporate filings. We have been informed by corporate officers that each of the filings listed above has been made as required. We have not, of course, audited the content of each filing, but we presume the Society's auditors have done such due diligence in preparing these filings as they deemed required by their profession. The members allege possible filing irregularities with the IRS such as incomplete forms or unsigned forms, not reporting bylaw amendments to the IRS, and "a history of incomplete CT-2 reports with the State of California." We cannot verify or deny these allegations based on our review. More seriously, the members imply that the Society fraudulently underreported its total income as $40,000 on its 1993 Form 990. Our review showed that the Society actually reported total income of $2,503,105. Failure to adhere to filing requirements could result in penalties being imposed on the Society; in some cases, these penalties can be substantial. However, in our experience, such penalties are typically waived by regulators if the organization can demonstrate that its failure was due to reasonable causes and not the result of willful neglect. Inadvertent failures to file reports or mistakes in filings are not grounds for revocation of exempt status. The Society would have to ignore numerous notices from regulators and refuse to make required filings before revocation of tax-exempt status would become an issue. The Board is responsible for seeing that appropriate personnel, outside consultants, and procedures are in place so as to ensure that required filings are made accurately and on time. Other than the corporation's Amended Articles of Incorporation, Bylaws, and 1995 Organizational Handbook, we have not reviewed the Society's internal governance, membership, financial, contractual, or other records. If the Board deems it appropriate, we would be happy to undertake such a review; with respect to certain types of records, such an undertaking is more efficiently performed by independent CPA auditors than attorneys, should the Board feel it is needed. Unrelated business income taxes. The members allege the Society may be underreporting its unrelated business income, and therefore also failing to pay taxes due on such income. Specifically, the concern relates to advertising income received by the Society for advertisements placed in Society publications. The Code does not prohibit a charity such as the Society from engaging in, and earning income from, activities outside its exempt purposes; however, the law does impose a tax on any net income from such unrelated activities. ((Code Sections 501(b) and 511.)) To be subject to tax, the activity must (1) constitute a trade or business (meaning any activity usually carried on for profit), (2) be regularly carried on, and (3) not directly further the organization's charitable mission. Unless an activity satisfies all three of these requirements, it will not be subject to tax. Even if it does meet these requirements, the unrelated business income tax provisions include numerous exceptions, so that a great deal of unrelated business activity escapes taxation. Aside from the payment of taxes, if an exempt organization has too much unrelated activity, it may be deemed to have a substantial nonexempt purpose, and will not qualify for tax exemption at all. ((Indiana Retail Hardware Association v. United States, 366 F.2d 998 (Ct.Cl. 1966).)) The exact level of income from unrelated activities that will endanger an organization's exempt status is a matter of some debate among tax practitioners. ((Thomas A. Troyer, "Quality of Unrelated Business Consistent with Charitable Exemption -- Some Clarification, " The Exempt Organization Tax Review, Vol.6., No. 2 at 409 (August 1992).)) While advertising income is a common source of unrelated business taxable income for exempt organizations, not all advertising income is automatically subject to tax as unrelated. The U.S. Supreme Court ((U.S. v. American College of Physicians, 475 U.S. 834 (1986).)) has held that the sale of advertising should be evaluated under the general rules for distinguishing related and unrelated trades or businesses, discussed above. The sale of advertising in an exempt journal will be an unrelated trade or business unless it contributes importantly to the accomplishment of the organization's exempt purposes. This determination requires intensive analysis of the facts and circumstances of the advertising activity in question. The members allege that "advertising in TI is almost certainly unrelated business income." Based on our review of Tournaments Illuminated (Summer 1995, Issue 115) and the SCA Marketplace brochure, we disagree. To the contrary, we believe convincing arguments can be made that most of the advertising in Society publications is substantially related to the Society's educational purposes, and therefore the associated net income would be exempt from tax. For example, we found advertising for educational books and materials, musical instruments, Elizabethan costuming, pavilions, rattan fighting swords, aquitaines, feastware, and Middle Ages-style cloaks. Each of these products is directly related to the Society's exempt activities; in many cases, participants in the Society's educational activities would be unable to acquire information, tools, and materials for historically accurate props and costumes, or other items that contribute to historical re-creation, without access to the products advertised by vendors in the magazine. We did note one advertisement for greeting cards in Tournaments Illustrated that is not related to the Society's exempt purposes, in our opinion, the net income from which should be treated as taxable. A separate but related issue is raised by products sold by the Society. The Society's educational experience -- "living history" -- relies to a great extent upon individual participation in the historical reconstruction of pre-17th century Europe. Everyone who attends Society events is expected to conform to the style of dress, speech and behavior appropriate to that period. Because the costumes, objects and technologies suitable to a historically accurate reconstruction are rarely found in today's world, the "SCA Marketplace" offers a wide variety of instructional articles, patterns and how-to books. In our opinion, sales of these products directly further the Society's exempt purposes by providing Society participants with reference works as well as reproduced historical objects which are utilized in the research and re-creation of medieval history. Under these circumstances, the sales should not generate taxable income to the Society. Based on the foregoing and our review of the Society's Form 990-T (on which an exempt organization reports its taxable unrelated business income), we conclude that it is possible that the Society is in fact overreporting, rather than underreporting, its unrelated business taxable income. Unfortunately, the Society's history of treating its advertising income as taxable would probably be treated by the IRS as evidence that the activity is unrelated. Therefore, the Society would have to meet a heavier than usual burden of proof were it to change its reporting position at this point. The Board might wish to obtain an in-depth, closely-researched legal opinion before proceeding, which could be expensive, off-setting the benefits of eliminating much of the Society's taxable income, assuming that result were approved. The Society's accountant should be able to determine how much tax savings might result from a favorable legal opinion, to assist the Board in deciding how to proceed. The Board should also ensure that Society staff who accept advertising in Society publications or who develop products to be offered for sale by the Society understand the unrelated business income rules so that they can screen out inappropriate advertisements or products, or ensure that any associated net income is treated correctly as unrelated business income subject to tax. Private inurement. Section 501(c)(3) of the Code states that only organizations "no part of the net earnings of which inures to the benefit of any private shareholder or individual". Private inurement refers to an abuse by those who control the organization: one prominent treatise states that "inurement is a private benefit provided to insiders who have the institutional opportunity to direct the organization's resources to themselves, to entities in which they have an interest, or to family members." ((Frances R. Hill and Barbara L. Kirschten, FEDERAL AND STATE TAXATION OF EXEMPT ORGANIZATIONS, 2-84 (1984).)) Private inurement is absolutely prohibited for a Section 501(c)(3) organization like the Society and, if present, would be grounds for revocation of the Society's tax exemption. ((Treas. Regs. Section 1.501(c)(3)-1(c)(2).)) Private inurement must be distinguished from private benefit. As noted above, private inurement results from an insider misdirecting an organization's assets away from its proper exempt purposes. Private benefit, on the other hand, does not require any insider control; it is often evident just from the non-exempt purposes of the organization, but can occur even where the organization has proper exempt purposes, but operates in a way that appears to be directed at benefitting private, rather than public, interests. To illustrate the difference, private inurement occurs where a director causes the Board to approve excessive compensation to him- or herself; private benefit occurs where the Board approves a relationship with an unrelated consultant that pays excessive compensation to the outsider. IRS regulations permit an "insubstantial" amount of private benefit. ((See Code Section 501(c)(3) and Tres. Regs. Section 1.501(c)(3)-1(c)(1).)) Whether or not a private benefit is "insubstantial" is to be determined in light of all the facts and circumstances of that particular case. Generally, private benefit that is incidental to and a necessary side effect of achieving an exempt purpose is considered insubstantial. The members allege specific instances amounting to a pattern of private inurement. The allegations include the advertisement of a private, for-profit event in a regional newsletter as if it were a Society-sponsored event (an incident that happened ten years ago and which the members acknowledge was an oversight by responsible Society officers and fraudulent on the part of the private individuals involved), the theft of money from the Society, and the questionable use of Society funds for personal travel. An isolated incident of theft or a mistake in advertising does not amount to private inurement. While the Board has a fiduciary duty to take reasonable steps to protect the Society's assets, no organization can realistically guarantee the honesty or competence of every individual who volunteers for it, nor does the tax law require it. We presume that the Society has responded or will respond to the alleged incidents appropriately, both with respect to pursuing recovery of assets and preventing similar incidents from occurring in the future. So long as the organization has appropriate procedures to minimize the opportunities for misappropriation or misuse of its assets, and attempts reasonably and in good faith to enforce them, isolated failures of the system do not amount to private inurement and will not endanger the Society's exempt status. The members, in their allegations, also seem to have confused private inurement with private benefit. Specifically, the members allege that the Society "frequently operate[s] in a fashion which allows merchants to benefit privately. This MAY be private inurement." However, the presence of "merchants" at an exempt organization's events raises a question of private benefit, not private inurement, and whether or not the level of private benefit is so substantial as to bring into question the organization's exempt status is to be determined based on a full exposition of the facts and circumstances surrounding that particular event or transaction. ((St. Louis Science Fiction Limited v. Commissioner, 49 T.C.M. (CCH) 1126 (1985).)) While we have not attended a Society event as part of this investigation, it appears that the purpose of the Society's events is not to benefit vendors, but to provide educational experiences through historical re-creation, and the presence of the vendors, subject to a variety of requirements ensuring historical accuracy in their presentations, makes a more realistic re-enactment of historical settings possible and attracts more members of the public to attend and be educated, thus directly furthering the Society's educational purposes. Of course, the Board should always monitor merchant participation at its events to ensure that it is not only compatible with, but in fact enhances, the events' educational value. Substantial non-exempt purpose. Finally, the members allege that the Society is not operated, in the language of Section 501(c)(3), "exclusively" for its exempt purpose -- promotion of research and re-creation in the field of pre-17th century Western culture for the public's benefit -- but rather is also operated for social or recreational purposes. This allegation is the most serious of those made by the members, both because it appears at first glance to be factually true, and because the consequences to the Society would be severe. Section 501(c)(3) of the Code exempts from Federal income tax organizations "organized and operated exclusively for" exempt (i.e., charitable, educational, etc.) purposes. Section 1.501(c)(3)-1(c)(1) of the Treasury Regulations implementing the Code elaborates that an organization will be regarded as "operated exclusively" for exempt purposes only if it engages primarily in activities which accomplish one or more of the exempt purposes specified in Code Section 501(c)(3). An organization will not be exempt if more than an "insubstantial" part of its activities is in furtherance of a non-exempt purpose. Education, for purposes of tax exemption, is defined by Treas. Regs. Section 1.501(c)(3)-1(d) as either "(a) [t]he instruction or training of the individual for the purpose of improving or developing his capabilities; or (b) [t]he instruction of the public on subjects useful to the individual and beneficial to the community." While this definition encompasses traditional educational institutions like schools, universities, and the like that have a set curriculum, an identifiable faculty, and a student body, it is far broader. Museums of every type, zoos, orchestras, theaters, organizations which disseminate information (ranging from facts on environmental degradation to the reasons for international cooperation), organizations which re-create Civil War battles, garden clubs, and gem and mineral clubs, have all qualified as educational organizations. Determining whether an organization is organized and operated primarily for educational purposes requires an investigation of the specific facts and circumstances of the organization and its activities. Tension between the educational and the recreational or social is not uncommon, and has been addressed by the IRS repeatedly. For example, a gem and mineral club can be organized and operated either as an educational organization, or as a social club. ((Rev. Rul. 67-139, 1967-1 C.B. 129.)) A club formed "to advance the earth sciences by stimulating interest and encouraging study" that holds monthly lectures, sponsors field trips, issues a bulletin, assists local museums, maintains a library, and annually conducts a show for the general public at which members and nonmembers exchange lapidary techniques, display collections of gems and minerals, and compete with one another for prizes and awards, with the public invited to attend its functions and programs, will qualify for exemption under Section 501(c)(3). The IRS explicitly acknowledged the social aspects of club operation. Nevertheless, the IRS found that the club's educational methods (i.e. lectures, discussions, shows, field trips) are "educational" within the meaning of the Code and Regulations, and that "[t]hese activities are educational within the meaning of the regulations even though they serve recreational interests." In contrast, another gem and mineral club, which was "formed to disseminate knowledge of mineralogical and lapidary subjects, to promote their application so that greater pleasure may be derived from these activities, and to promote good fellowship among its members," was determined to be a social club. This club held monthly social meetings where minerals and gems were informally discussed, issued a bulletin containing news of members' social activities and their rock and mineral collections, and held an annual show. The IRS found that the club was operated primarily "to accommodate its members in their recreational pursuits. The gem and mineral show serves to stimulate the members' hobby interests and is, thus, consistent with the [club]'s recreational purposes." Where recreational, social, and educational purposes are intertwined in a single activity, the IRS looks to the content of the activity to make a judgment as to whether the non- educational purpose of the activity is substantial. This is a fact-intensive inquiry. St. Louis Science Fiction Limited v. Commissioner ((Supra, note 7.)) ((which said "St. Louis Science Fiction Limited v. Commissioner, 49 T.C.M. (CCH) 1126 (1985).")) presents a good example. The science fiction society's principal activity was its annual convention. Its purposes were "to promote and stimulate interest in speculative fiction (in print, movie and video form) and art and related activities." At the convention, science fiction authors and personalities gave readings and panel discussions. Other activities included masquerade parties, a pool party, a sing-a-long program, a 24- hour video room, a 24-hour game room, movies, an art show and auction, and a "huckster's room." The IRS found that many of these component activities (such as the pool party, the "dead dog" party, etc.) served strictly recreational or social purposes. Even the more educational activities, like the panel discussions, "contained a predominantly recreational tone." Among the films shown, the IRS acknowledged the educational value of such science fiction classics as 2001: A Space Odyssey but questioned the showing of Hardware Wars (a spoof on Star Wars) and Star Trek Bloopers. Under these circumstances, the IRS concluded that the organization had substantial non-exempt purposes, and was therefore not entitled to exemption. This case demonstrates how substantial a level of recreational and social activity must be present to bring exempt status into question. In another close case involving exempt and nonexempt purposes intertwined, the IRS's ruling against the organization was reversed by the courts. Cleveland Creative Arts Guild ((Cleveland Creative Arts Guild v. Commissioner, 50 T.C.M. (CCH) 272 (1985).)) involved an organization formed to promote the arts. Among other activities, it sponsored art festivals and craft shows featuring competitions and sales by artists and craftspeople. The IRS, focusing on the sales, ruled that the organization had a substantial commercial purpose, precluding exemption. The Tax Court reversed the IRS decision, on the grounds that the sales must be viewed in the overall context of the group's activities. The Court stated that, in determining whether an activity was engaged in for a substantial non-exempt purpose, the relevant factors included (1) the manner in which the activities are conducted, (2) the "commercial hue" of the activities, and (3) the existence and amount of profit from the activities. The Court criticized the IRS's focus on sales activities and portions of festival advertising, finding that, in context, "the sales activities in question are incidental to the exempt purpose of promoting the arts . . .". These examples show that the question of whether or not the Society is operated primarily for educational purposes as the law requires, is a complex one not given to glib or easy answers. Our review of the Society's publications and the "Rialto" on the Internet revealed an ongoing and consistent effort to accomplish the organization's stated educational purposes. Tournaments Illuminated (Summer 1995) contains six articles, all dealing with one aspect or another of pre-17th Century Western culture. The two issues we reviewed of the newsletter of the Kingdom of the West (June and November 1995) present a listing of upcoming events, classes, and tournaments. There are no purely social announcements and no events noticed other than Society events, all cast in the style of pre-17th Century Europe. If these publications and fora are representative of Society publications and events, and of the Society as a whole, the Board may rest assured that the Society is entitled to its educational tax- exempt status. The members specifically criticize some of the Society's events, such as the Pensic, as overly recreational and social. We suspect this criticism arises from a misunderstanding. From nordmark-request Sat Jul 27 00:54:41 1996 Return-Path: jeanclaude@bham.net Received: from mmatrix.bham.net ([165.113.187.5]) by zed.ludd.luth.se (8.7.5/8.7.2) with SMTP id AAA07817 for ; Sat, 27 Jul 1996 00:54:38 +0200 Received: from BrazierS.bek.com (157.143.9.141) by mmatrix.bham.net (EMWAC SMTPRS 0.80) with SMTP id ; Fri, 26 Jul 1996 17:54:57 -0500 Date: Fri, 26 Jul 1996 17:54:57 -0500 Message-ID: X-Sender: jeanclaude@bham.net X-Mailer: Windows Eudora Light Version 1.5.2 Mime-Version: 1.0 Content-Type: text/plain; charset="us-ascii" To: ansteorra@eden.com, antir@gaia.ucs.orst.edu, artemisia@umt.umt.edu, atlantia-l@netcom.com, calontir@unl.edu, meridies@his.uab.edu, Nordmark@ludd.luth.se, Northshield@stolaf.edu, outlands@alcor.unm.edu, sca-caid@ecst.csuchico.edu, sca-east@world.std.com, sca-lochac@yoyo.cc.monash.edu.au, sca-middle@dnaco.net, sca-west@ecst.csuchico.edu From: Doug Grove Subject: Legal Memorandum - IT SURE IS NICE TO BE VINDICATED! Status: OR Unto Mistress Eilis O'Boirne (Lee Forgue) and Susan Early, come elated greetings from the heart of Meridies. THANK YOU! I just wanted to express my gratitude for your distributing that wonderful (but rather verbose) legal treatise on how and why the SCA is, and will safely remain, a tax-exempt educational organization. After so many paranoid nay-sayers bashing the Society it is certainly a refreshing change to have in hand such an eloquent vindication of our efforts. I would also like to state my many thanks to those fine tax lawyers who so generously donated their time, experience, and efforts. VIVAT! Yours in service to the Society we all love, Sir Jean-Claude von Adlerstaat, Baron of Iron Mountain (Meridies) From nordmark-request Sat Jul 27 01:13:22 1996 Return-Path: hmcglaug@olemiss.edu Received: from sunset.backbone.olemiss.edu (sunset.backbone.olemiss.edu [130.74.1.75]) by zed.ludd.luth.se (8.7.5/8.7.2) with SMTP id BAA08008 for ; Sat, 27 Jul 1996 01:13:19 +0200 Received: from ox1_7.teclink.net by sunset.backbone.olemiss.edu via SMTP (940816.SGI.8.6.9/930416.SGI) id SAA02731; Fri, 26 Jul 1996 18:12:39 -0500 Date: Fri, 26 Jul 1996 18:12:39 -0500 Message-Id: <199607262312.SAA02731@sunset.backbone.olemiss.edu> X-Sender: hmcglaug@sunset.backbone.olemiss.edu X-Mailer: Windows Eudora Version 1.4.4 Mime-Version: 1.0 Content-Type: text/plain; charset="us-ascii" To: ansteorra@eden.com, antir@gaia.ucs.orst.edu, artemisia@umt.umt.edu, atlantia-l@netcom.com, calontir@unl.edu, meridies@his.uab.edu, Nordmark@ludd.luth.se, Northshield@stolaf.edu, outlands@alcor.unm.edu, sca-caid@ecst.csuchico.edu, sca-east@world.std.com, sca-lochac@yoyo.cc.monash.edu.au, sca-middle@dnaco.net, sca-west@ecst.csuchico.edu From: hmcglaug@olemiss.edu (Heather McGlaughlin) Subject: Legal Memorandum - IT SURE IS NICE TO BE VINDICATED! Status: OR Unto Mistress Eilis O'Boirne (Lee Forgue) and Susan Early, come elated greetings from the heart of Meridies. THANK YOU! I just wanted to express my gratitude for your distributing that wonderful (but rather verbose) legal treatise on how and why the SCA is, and will safely remain, a tax-exempt educational organization. After so many paranoid nay-sayers bashing the Society it is certainly a refreshing change to have in hand such an eloquent vindication of our efforts. I would also like to state my many thanks to those fine tax lawyers who so generously donated their time, experience, and efforts. VIVAT! Yours in service to the Society we all love, Sir Jean-Claude von Adlerstaat, Baron of Iron Mountain (Meridies) From nordmark-request Sat Jul 27 01:17:17 1996 Return-Path: hmcglaug@olemiss.edu Received: from sunset.backbone.olemiss.edu (sunset.backbone.olemiss.edu [130.74.1.75]) by zed.ludd.luth.se (8.7.5/8.7.2) with SMTP id BAA08030 for ; Sat, 27 Jul 1996 01:17:15 +0200 Received: from ox1_38.teclink.net by sunset.backbone.olemiss.edu via SMTP (940816.SGI.8.6.9/930416.SGI) id SAA02946; Fri, 26 Jul 1996 18:16:44 -0500 Date: Fri, 26 Jul 1996 18:16:44 -0500 Message-Id: <199607262316.SAA02946@sunset.backbone.olemiss.edu> X-Sender: hmcglaug@sunset.backbone.olemiss.edu (Unverified) X-Mailer: Windows Eudora Version 1.4.4 Mime-Version: 1.0 Content-Type: text/plain; charset="us-ascii" To: ansteorra@eden.com, antir@gaia.ucs.orst.edu, artemisia@umt.umt.edu, atlantia-l@netcom.com, calontir@unl.edu, meridies@his.uab.edu, Nordmark@ludd.luth.se, Northshield@stolaf.edu, outlands@alcor.unm.edu, sca-caid@ecst.csuchico.edu, sca-east@world.std.com, sca-lochac@yoyo.cc.monash.edu.au, sca-middle@dnaco.net, sca-west@ecst.csuchico.edu From: hmcglaug@olemiss.edu (Heather McGlaughlin) Subject: Legal Memorandum - IT SURE IS NICE TO BE VINDICATED! Status: OR Unto Mistress Eilis O'Boirne (Lee Forgue) and Susan Early, come elated greetings from the heart of Meridies. THANK YOU! I just wanted to express my gratitude for your distributing that wonderful (but rather verbose) legal treatise on how and why the SCA is, and will safely remain, a tax-exempt educational organization. After so many paranoid nay-sayers bashing the Society it is certainly a refreshing change to have in hand such an eloquent vindication of our efforts. I would also like to state my many thanks to those fine tax lawyers who so generously donated their time, experience, and efforts. VIVAT! Yours in service to the Society we all love, Sir Jean-Claude von Adlerstaat, Baron of Iron Mountain (Meridies) From nordmark-request Sat Jul 27 18:42:46 1996 Return-Path: rodikov@pi.se Received: from mail.pi.se (mail.pi.se [194.52.20.8]) by zed.ludd.luth.se (8.7.5/8.7.2) with ESMTP id SAA14576 for ; Sat, 27 Jul 1996 18:42:44 +0200 Received: from [194.132.195.15] (d905.sth.pi.se [194.132.195.15]) by mail.pi.se (8.7.5/8.7.3) with SMTP id SAA25731 for ; Sat, 27 Jul 1996 18:42:34 +0200 (MET DST) X-Sender: b5637@mail.pi.se (Unverified) Message-Id: Mime-Version: 1.0 Content-Type: text/plain; charset="us-ascii" Date: Sat, 27 Jul 1996 18:48:53 +0200 To: nordmark@Ludd.Luth.se From: rodikov@pi.se (m&a rodikov) Status: OR subscribe From nordmark-request Mon Jul 29 10:34:34 1996 Return-Path: mabe001@info.posten.se Received: from argus.Posten.SE (argus.Posten.SE [192.121.54.163]) by zed.ludd.luth.se (8.7.5/8.7.2) with ESMTP id KAA29342 for ; Mon, 29 Jul 1996 10:34:27 +0200 Received: (from smap@localhost) by argus.Posten.SE (8.7.3/8.7.3) id JAA27963 for ; Mon, 29 Jul 1996 09:35:52 -0100 (GMT) Received: from info.posten.se(147.14.7.70) by argus.Posten.SE via smap (V1.3) id sma027956; Mon Jul 29 09:35:49 1996 Received: from mabe013 ([147.14.52.71]) by info.Posten.SE (8.6.10/8.6.9) with SMTP id KAA14664 for ; Mon, 29 Jul 1996 10:35:01 +0200 Message-ID: <31FCF716.261C@info.posten.se> Date: Mon, 29 Jul 1996 10:38:30 -0700 From: Mats Bergstr=?iso-8859-1?Q?=F6m ?= Organization: Posten X-Mailer: Mozilla 2.01 (Win16; I) MIME-Version: 1.0 To: nordmark@ludd.luth.se Subject: Mat p=?iso-8859-1?Q?=E5 Pennsic?= Content-Type: text/plain; charset=iso-8859-1 Content-Transfer-Encoding: quoted-printable Status: OR Hej alla som =E5ker till Pennsic, Hur l=F6ser ni er mat d=E4r? =C4r det n=E5gon som k=E4nner till ett matlag = som man = kan f=E5 hoppa p=E5? Jag =E4r mer =E4n villig att hj=E4lpa till i k=F6ket o= m mina tre = medresen=E4rer som sl=E5ss f=E5r vara med och =E4ta. Vilka =E4r det som =E5ker, f=F6rresten? Vi =E4r fyra-fem h=E4rifr=E5n Juneb= org. /Walderik HTTP://www.algonet.se/~walderik/walderik.htm From nordmark-request Tue Jul 30 01:36:38 1996 Return-Path: ghita@ix16.ix.netcom.com Received: from dfw-ix11.ix.netcom.com (dfw-ix11.ix.netcom.com [206.214.98.11]) by zed.ludd.luth.se (8.7.5/8.7.2) with SMTP id BAA09444 for ; Tue, 30 Jul 1996 01:36:35 +0200 Received: from chi-il10-14.ix.netcom.com (ghita@chi-il10-14.ix.netcom.com [204.32.166.142]) by dfw-ix11.ix.netcom.com (8.6.13/8.6.12) with SMTP id QAA05417; Mon, 29 Jul 1996 16:34:53 -0700 Message-Id: <199607292334.QAA05417@dfw-ix11.ix.netcom.com> Comments: Authenticated sender is From: "Susan Earley" To: ansteorra@eden.com, artemisia@umt.umt.edu, calontir@unl.edu, Nordmark@ludd.luth.se Date: Mon, 29 Jul 1996 18:30:35 +0000 MIME-Version: 1.0 Content-type: text/plain; charset=US-ASCII Content-transfer-encoding: 7BIT Subject: (Fwd) [Mid] [SCA-CAID:5217] The Gift Letter (fwd) Reply-to: ghita@ix.netcom.com Priority: normal X-mailer: Pegasus Mail for Windows (v2.33) Status: OR Posted by Carolyn Richardson, a member of the SCA Board of Directors. I cannot access the AnTir mailing list, someone please be kind enough to forward this there. Thanks! The following letter was mailed to all the kingdoms on July 25, 1996. Please contact your Kingdom Seneschal or Kingdom Exchequer if you would like an official hardcopy of it. They will have a copy of it shortly if they don't already have one. Please cross post this letter to any newsgroups you feel should have it. I have already asked that it be posted to all the kingdom lists and the Rialto. It has come to the attention of the Board of Directors that, under our current practices and traditions, the Society for Creative Anachronism, Inc. is in violation of Internal Revenue Code Section 274(b)(1) regarding the limitations on the deductibility of gifts. In order to correct this problem and to comply with Corpora Appendix A, which states that the Society recognizes the absolute precedence of law issued by civil authorities over any of its internal rules, you are hereby directed to immediately cease the practice of purchasing gifts, of any kind, where funds of the SCA, Inc. are being used for such purchase. This also applies to reimbursements of any individual for the purchase of a gift on behalf of the branch. Any kingdom laws or policies regar ding reimbursements for gifts to any person, including the Crown, are hereby declared null and void. We are not saying that the giving of gifts must stop. Only that these gifts can not be paid for using Society funds. IRC Section 274(b)(1) limits the deduction for gifts to $25 per person, per year. In the past, the branches have been interpreting this to mean they are limited to spending $25 on a gift. This is incorrect. The $25 limit applies to the person receiving the gift and is accumulated throughout the year for purposes of applying the limit on the corporations deduction. Since the SCA, Inc. is treated as one entity by the IRS, and we have only one tax identification number for all our bank accounts, this limit applies across kingdom lines to any individual in the SCA. It is clear that the amount of gifts presented to the Crown at a single Co ronation would put us in serious violation of this law. Multiply this by 13 kingdoms with at least two Coronations per year plus other events where gifts are presented by or to the Crown, and we believe you can see the magnitude of this problem. Attached to this letter is a copy of the applicable law, and a more detailed explanation of how these rules work. If you have any questions regarding this matter, please call me at the number above or via email. Do not call the corporate office or your ombudsman as they will not be able to answer your questions. Sincerely, Carolyn Richardson Director cc: Corporate Office Board of Directors THE LAW Internal Revenue Code Section 274 states, in part: (b) Gifts (1) Limitation. No deduction shall be allowed under section 162 or section 212 for any expense for gifts made directly or indirectly to any individual to the extent that such expense, when added to prior expenses of the taxpayer for gifts made to such individual during the same taxable year, exceeds $25. For purposes of this section, the term gift means any item excludable from gross income of the recipient under section 102 which is not excludable from his gross income under any other provision of this chapter, but such term does not include - (A) an item having a cost to the taxpayer not in excess of $4.00 on which the name of the taxpayer is clearly and permanently imprinted and which is one of a number of identical items distributed generally by the taxpayer, or (B) a sign, display rack, or other promotional material to be used on the business premises of the recipient. (2) Special rules. (A) In the case of a gift by a partnership, the limitation contained in paragraph (1) shall apply to the partnership as well as to each member thereof. (B) For purposes of paragraph (1), a husband and wife shall be treated as one taxpayer. The applicable regulation section is Reg. Sec. 1.274-3, which states in part: (b) Gift defined. -- (1) In general. Except as provided in subparagraph (2) of this paragraph the term gift, for purposes of this section, means any item excludable from the gross income of the recipient under section 102 which is not excludable from his gross income under any other provision of chapter 1 of the Code...a scholarship which is excludable from a recipients gross income under section 117, and a prize or award which is excludable from a recipients gross income under section 74(b), are not subject to the provisions of this section. [Carolyns note - prizes we give for winners of tourneys and the like are not excludable under section 74(b) or any other part of section 74.] (c) Expense for a gift. For purposes of this section, the term expense for a gift means the cost of the gift to the taxpayer, other than incidental costs such as for customary engraving on jewelry, or for packaging, insurance, and mailing or other delivery. A related cost will be considered incidental only if it does not add substantial value to the gift. (e) Gifts made indirectly to an individual-- (1) Gift to spouse or member of family. If a taxpayer makes a gift to the wife of a man who has a business connection with the taxpayer, the gift generally will be considered as made indirectly to the husband... Note: For purposes of reading this law, taxpayer refers to the donor, in this case the SCA, Inc. If it makes it easier to understand, substitute SCA where you see the word taxpayer and maybe King where you see the word recipient or individual. WHAT THIS REALLY MEANS (OR, IN ENGLISH PLEASE) Tax laws in the United States do not allow a deduction for money spent on gifts given to other person except under the limited deduction outlined in the law above. In order to be deductible at all, the taxpayer making the deduction must be in business (which we are) and there must be a business reason behind the gift. It would be difficult for the SCA to prove a business reason for gifts made between members of the SCA as currently practiced across the Known World. If no business reason exists, no deduction is allowed. Furthermore, even if a business reason was established the $25 limit would impose a serious bookkeeping problem on us. Keep in mind that this is a $25 limit per person, per year. Husbands and wives will be treated as one person in some cases. For example, the King and Queen of the Kingdom of Podunk are mundanely married. At their Coronation, they receive gifts from 15 groups within the kingdom, each of whom spent $50 on the gifts from their SCA account. During the rest of Their reign they attend 30 events, and receive one gift at each of these events worth approximately the same ($50/event). They also attend the Pennsic War where they not only give gifts to the other Crowned heads, but also receive gifts valued at $100/gift from 10 other kingdoms. Th erefore, the SCA has expensed during the Reign (under old practice) a total of $3250. We are limited by Section 274 to deducting on our return $25 of this - the other $3225 is not deductible. If the King and Queen were not married, we could deduct $50 and $3200 would not be deductible. Multiply this example by 13 kingdoms (which isnt totally unreasonable and doesnt even include stepping down gifts) and the SCA has spent $42,250 in one year on gifts, where we can legally deduct a maximum of $650 (assuming none of the Royalty are married to each other). QUESTIONS AND ANSWERS Q1. Does this mean that all gift presentations in the SCA must stop? A. No. However no funds of the SCA, Inc. can be used to purchase gifts, or to reimburse any individual purchasing a gift on behalf of the SCA branch. For example, if the branch wishes to give a gift, you may do so by passing the hat among the members of the branch. Member X can then buy the gift. The money must not be deposited into the branch account - it should be given directly to Member X, so be careful who you choose for this type of transaction. The SCA will not reimburse you if Member X runs off with the cash. Also, the money pitched in by the branch members is not a donation to the SCA. You may also ask the members of the branch to contribute items that are then presented as gifts - many groups already do gifts this way. This is fine as long as you are not recording donation income for these items, and then deducting the same value as the cost of the gift. It is important that gifts stay on a person-to-person basis, and not involve the SCA branchs funds. Q2. Our kingdom law states the kingdom will reimburse the Crown $250 per reign for gifts. We havent paid this money to our current Crown - should we? A. No. Such a law puts us in danger of violating IRS law, and the Board has declared these laws null and void as of July 20, 1996. Any request for such reimbursement from the Crown to the Kingdom Exchequer must be rejected by the Exchequer. Q3. How will this effect the travel funds? Are branches prohibited from giving money to the travel funds? A. This does not effect the travel funds as they are used for reimbursement of legitimate expenses of performing ones duties. If a branch wishes to transfer funds to the kingdom travel funds they may do so in any amount they wish. This is considered a transfer of funds, not a gift to an individual even if only one person ends up using the money. The reimbursement of the Crown (or anyone) for travel upon presentation of valid receipts, of course, is a reimbursement of travel incurred while carrying out the duties of their office. Similarly, reimbursements to any individual for telephone calls, postage, etc. are not impacted by this rule. Q4. What about gifts of Regalia? A. Regalia is not affected. Regalia is defined as property of the kingdom used as a decoration or in ceremonies. Usually, regalia has some emblem of the kingdom on it, not anyones personal arms. Descending royalty do not keep regalia when they step down, it goes to the next set of royalty for their use while they are sitting the throne. A gift of Regalia from a branch is a transfer of assets from one branch to another (for example, from a brony to the kingdom). Under current policy, we only report on the tax forms regalia with a documentable value of $500 or more, but we still must keep track of all regalia regardless of value. Regalia with a value under $500 should be expensed when purchased. Q5. What about Royalty Discretionary Funds? [Note - these may be called something else in your kingdom - it is essentially money donated to the Crown from the branches or the Kingdom which is then used to reimburse the Crown for expenses of various types such as telephone bills or other items not specifically provided for by kingdom law or policy] A. Royal Discretionary Funds are not affected but the Royals may not use such funds to reimburse themselves for gifts purchased. The same limitation applies since these funds are kept in the Kingdom account, generally, and paid out on presentation of receipts. Q6. Our branch is not in the United States - are we subject to this rule? A. Yes. While the Board recognizes that the international groups are not subject to US tax law, we want to keep everyone on an equal footing for this rule. It would not be fair to a shire in Washington state to have to pass the hat for funds for a gift to the incoming Crown, where a shire in Alberta can spend group funds on a similar gift (or a fancier one). Therefore we are making this an SCA-wide rule. This also makes it easier for the Seneschal and Exchequer to enforce. International groups are encouraged, however, to find out what your local law is on this matter. Please check with your own government as to whether gifts are deductible at all, or in part, under your local tax laws. This is particularly important for international groups that are separately reporting to their own governments. Q7. We just paid for a gift to be given at the next Coronation. Should we return it or what? A. No, you do not need to return it. Just dont do it again in the future. Gifts that have already been bought or reimbursed are over and done with - do not go hunting down the person who bought it and was reimbursed, looking for your money back. While it is clear that we have violated this rule in the past, we can not make it retroactive. Q8. Would separately incorporating the kingdoms get rid of this problem? A. No, it would just spread it out among 13 tax exempt organizations instead of one. Current within the SCA would result in separately incorporated kingdoms violating the rule within their own kingdom, if traditions continue as they have been practiced in the past. Keep in mind that the $25 amount is an allowance made in tax law. If Section 274 didnt exist, gifts would not be deductible in any amount. It does not mean that if the section didnt exist you could deduct all you want. From: Mark Schuldenfrei +--+--+--+--+--+--+--+--+--+--+--+--+ to unsubscribe, send a message to `~-, ,-~`~-, ,-~`~-, ,-~`~-, ,-~` sca-middle-request@dnaco.net with . | | | | | | | | 'unsubscribe' as its body. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Maestra Margherita Alessia, called Ghita Member # 32315 Susan Earley Shire of Rokkehealdan [SW Chicago Suburbs] ghita@netcom.com Brookfield, IL "Not a Duchess, but I play one on TV" Treasurer, SCA, Inc. Purpure, a sword palewise or between two winged cats rampant combatant, that to dexter Argent, that to sinister Or. From nordmark-request Tue Jul 30 12:54:02 1996 Return-Path: jan.frelin@pub.mil.se Received: from hermes.pub.mil.se ([193.241.212.198]) by zed.ludd.luth.se (8.7.5/8.7.2) with SMTP id MAA15121 for ; Tue, 30 Jul 1996 12:54:01 +0200 Received: from [193.241.212.85] ([193.241.212.85]) by hermes.pub.mil.se (8.6.12/8.6.12) with SMTP id MAA00426 for ; Tue, 30 Jul 1996 12:55:14 -0400 X-Sender: jan.frelin@hermes.pub.mil.se Message-Id: Mime-Version: 1.0 Content-Type: text/plain; charset="iso-8859-1" Content-Transfer-Encoding: quoted-printable Date: Tue, 30 Jul 1996 12:57:33 +0200 To: nordmark@ludd.luth.se From: jan.frelin@pub.mil.se (Jan Frelin) Subject: Re: Mat =?iso-8859-1?Q?p=E5?= Pennsic Status: OR >Hej alla som =E5ker till Pennsic, >Hur l=F6ser ni er mat d=E4r? =C4r det n=E5gon som k=E4nner till ett matlag= som man >kan f=E5 hoppa p=E5? Jag =E4r mer =E4n villig att hj=E4lpa till i k=F6ket= om mina tre >medresen=E4rer som sl=E5ss f=E5r vara med och =E4ta. >Vilka =E4r det som =E5ker, f=F6rresten? Vi =E4r fyra-fem h=E4rifr=E5n Juneb= org. > > /Walderik > >HTTP://www.algonet.se/~walderik/walderik.htm =46=F6r oss som kamperar i Drachenwald-l=E4gret har jag f=E5tt f=F6r mig att= det ska finnas en gemensam matlista. Salve, =3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D= =3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D= =3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D Hartmann Rogge, Shire of Holmrike, Nordmark, Drachenwald Jan Frelin, Stockholm, Sweden jan.frelin@pub.mil.se From nordmark-request Tue Jul 30 13:25:58 1996 Return-Path: mabe001@info.posten.se Received: from argus.Posten.SE (argus.Posten.SE [192.121.54.163]) by zed.ludd.luth.se (8.7.5/8.7.2) with ESMTP id NAA15428 for ; Tue, 30 Jul 1996 13:25:55 +0200 Received: (from smap@localhost) by argus.Posten.SE (8.7.3/8.7.3) id MAA00483 for ; Tue, 30 Jul 1996 12:27:23 -0100 (GMT) Received: from info.posten.se(147.14.7.70) by argus.Posten.SE via smap (V1.3) id sma000456; Tue Jul 30 12:27:16 1996 Received: from mabe013 ([147.14.52.71]) by info.Posten.SE (8.6.10/8.6.9) with SMTP id NAA04314 for ; Tue, 30 Jul 1996 13:26:29 +0200 Message-ID: <31FE70D8.32E3@info.posten.se> Date: Tue, 30 Jul 1996 13:30:16 -0700 From: Mats Bergstr=?iso-8859-1?Q?=F6m ?= Organization: Posten X-Mailer: Mozilla 2.01 (Win16; I) MIME-Version: 1.0 To: nordmark@ludd.luth.se Subject: Re: Mat =?iso-8859-1?Q?p=E5?= Pennsic References: Content-Type: text/plain; charset=iso-8859-1 Content-Transfer-Encoding: quoted-printable Status: OR Jan Frelin wrote: > = > >...Hur l=F6ser ni er mat d=E4r? =C4r det n=E5gon som k=E4nner till ett m= atlag som man > >kan f=E5 hoppa p=E5? ... > > > > /Walderik > > > = > F=F6r oss som kamperar i Drachenwald-l=E4gret har jag f=E5tt f=F6r mig at= t det ska > finnas en gemensam matlista. > = > Salve, > = > =3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D= =3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D= =3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D= > Hartmann Rogge, Shire of Holmrike, Nordmark, Drachenwald > Jan Frelin, Stockholm, Sweden > jan.frelin@pub.mil.se Det l=E5ter finemang om det skulle vara s=E5. Den informationen har jag mis= sat, men ajg = tycker det l=E5ter troligt. F=E5r hoppas att det =E4r s=E5. Annars f=E5r vi v=E4l fixa n=E5got. I s=E5 = fall f=E5r det vara n=E5got = l=E4ttlagat och h=E5llbart. Lite varm cola, surstr=F6mming och kn=E4ckebr=F6= d =F6verlever vi nog p=E5. V=E4nliga h=E4lsningar fr=E5n Walderik From nordmark-request Tue Jul 30 14:17:02 1996 Return-Path: jan.frelin@pub.mil.se Received: from hermes.pub.mil.se ([193.241.212.198]) by zed.ludd.luth.se (8.7.5/8.7.2) with SMTP id OAA15993 for ; Tue, 30 Jul 1996 14:17:01 +0200 Received: from [193.241.212.85] ([193.241.212.85]) by hermes.pub.mil.se (8.6.12/8.6.12) with SMTP id OAA00503 for ; Tue, 30 Jul 1996 14:18:15 -0400 X-Sender: jan.frelin@hermes.pub.mil.se Message-Id: Mime-Version: 1.0 Content-Type: text/plain; charset="iso-8859-1" Content-Transfer-Encoding: quoted-printable Date: Tue, 30 Jul 1996 14:20:34 +0200 To: nordmark@ludd.luth.se From: jan.frelin@pub.mil.se (Jan Frelin) Subject: Re: Mat =?iso-8859-1?Q?p=E5?= Pennsic Status: OR >Det l=E5ter finemang om det skulle vara s=E5. Den informationen har jag >missat, men ajg >tycker det l=E5ter troligt. >F=E5r hoppas att det =E4r s=E5. Annars f=E5r vi v=E4l fixa n=E5got. I s=E5= fall f=E5r det >vara n=E5got >l=E4ttlagat och h=E5llbart. Lite varm cola, surstr=F6mming och kn=E4ckebr= =F6d >=F6verlever vi nog p=E5. Mmmmm. Popul=E4r blir man ocks=E5... > >V=E4nliga h=E4lsningar fr=E5n Walderik Tja, =3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D= =3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D= =3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D=3D Hartmann Rogge, Shire of Holmrike, Nordmark, Drachenwald Jan Frelin, Stockholm, Sweden jan.frelin@pub.mil.se From nordmark-request Wed Jul 31 15:47:37 1996 Return-Path: mabe001@info.posten.se Received: from argus.Posten.SE (argus.Posten.SE [192.121.54.163]) by zed.ludd.luth.se (8.7.5/8.7.2) with ESMTP id PAA03367 for ; Wed, 31 Jul 1996 15:47:33 +0200 Received: (from smap@localhost) by argus.Posten.SE (8.7.3/8.7.3) id OAA02122 for ; Wed, 31 Jul 1996 14:49:01 -0100 (GMT) Received: from info.posten.se(147.14.7.70) by argus.Posten.SE via smap (V1.3) id sma002002; Wed Jul 31 14:48:28 1996 Received: from mabe013 ([147.14.52.71]) by info.Posten.SE (8.6.10/8.6.9) with SMTP id PAA21919 for ; Wed, 31 Jul 1996 15:47:40 +0200 Message-ID: <31FFE381.61CD@info.posten.se> Date: Wed, 31 Jul 1996 15:51:45 -0700 From: Mats Bergstr=?iso-8859-1?Q?=F6m ?= Organization: Posten X-Mailer: Mozilla 2.01 (Win16; I) MIME-Version: 1.0 To: nordmark@ludd.luth.se Subject: Inb=?iso-8859-1?Q?=F6rdeskriget?= Content-Type: text/plain; charset=iso-8859-1 Content-Transfer-Encoding: quoted-printable Status: OR Salve, H=E4r kommer en Raude, v=E5r krigsansvarig till Inb=F6rdeskriget: Har du inget speciellt f=F6r dig i september? Kom p=E5 Inb=F6rdes. Det komm= er att bli alldeles = extravagant trevligt. Om du inte orkar sl=E4pa p=E5 din rustning, kan du =E4nd=E5 f=E5 vara med i= striden och k=E4nna dess = hetta genom att hj=E4lpa till att marska. Med andra ord - sn=E4lla, vi beh=F6= ver fler marskar, = du =E4r hj=E4rtligt v=E4lkommen att hj=E4lpa till. V=E4nliga h=E4lsningar fr=E5n UlfR Raude Genom Walderik Gr=F6ne