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Volume #0: Issue #1
Effective: Summer Solstice, June 20th, 2015.
EMERALD (35th) Anniversary Edition (June 21st, 2015).
Web Revision: July 09th, 2017.

Edited by GHFr. Pneuma Asteros, Order Chief Adept & President.

CONTENTS:

Article 10 Header

SECTION 1: [DUES]

The General Synod of the Society Of The Astral Star shall have power to levy and regulate dues of the membership individually. All active members of the Society Of The Astral Star shall be required to pay dues to remain in good standing. Dues shall be $50.00 per year. All membership dues are to be paid to their Stellar Temple / Colonial Lodge by the Vernal Equinox (in March) of each year. Revenue from dues shall be allocated in the following manner. 1) Each Stellar Temple shall retain $10.00 per active member; 2) Each State See shall retain $10.00 per active member; and 3) the General Order shall retain $30.00 per active member.

SECTION 2: [EXEMPT FROM DUES]

All honorary members of the Society Of The Astral Star shall be exempt from paying dues to the Order and any subordinate organization of the Order. All associate members (members in the grade of Aspirant) of the Society Of The Astral Star shall be exempt from paying dues to the Order and any subordinate organization of the Order. Any member of the general order who has been granted a waiver from paying dues are exempt from paying dues as stated in the warrant.

SECTION 3: [TAXES]

The General Synod of the Society Of The Astral Star shall have power to levy and regulate taxes of subordinate organizations of the general order. All active Stellar Temples of the Order shall pay an administrative tax to the general order via the Fifth Adept (Treasurer) in the amount of $25.00 annually. Active Colonial Lodges of the Order shall not be required to pay an administrative tax to the general order.

SECTION 4: [FISCAL YEAR - RESTATED]

The fiscal year of the Order shall begin on January first and end on December thirty-first of each calendar year.

SECTION 5: [PREPARATION OF THE BUDGET]

The office of the Fifth Adept (Treasurer) shall prepare the financial budget of the general order prior to the beginning of the fiscal year and present the same to the Third Adept (Chancellor); The Executive Council; and/or the General Synod for financial consideration and adoption. In case of a failure to adopt a new budget before the beginning of a new fiscal year, the appropriations of the Last preceding regularly adopted budget shall be deemed readopted and re appropriated until superseded by a new budget.

SECTION 6: [INITIATION FEES NOT ALLOWED]

The general order nor any subordinate organization of The Society Of The Astral Star shall charge initiation fees to associate members to become active members, nor shall there be any initiation fees charged for active members advancing into other degrees of knowledge of the general Order. No honorary member shall be charged initiation fees.

SECTION 7: [ACCRUAL OF DUES DURING SUSPENSION]

Suspended members shall be required to pay, prior to reinstatement, a reinstatement fee at least equal to the regular membership dues accrued during the term of suspension, if they have not paid dues for that time period. No reinstatement fee shall be more than the regular membership dues accrued during the term of suspension plus $20.00.

SECTION 8: [UNUSED DUES AND FEES]

Unused money paid to the treasury of the General Order as dues or fees shall not be refunded in cases of resignation or expulsion, but shall inure to the permanent benefit of the fund for which collected.

SECTION 9: [FUNDS]

There shall be established several funds at reputable financial institutions for the purposes for which they were created by the general order. All funds shall be interested to the Fifth Adept (Treasurer), supervised by the Third Adept (Chancellor), and audited by the College of Cardinal Adepti (Board of Directors).

PARAGRAPH 1: [GENERAL OPERATING FUND]

There may be a general Operating Fund to which shall be charged all the expenses of maintaining the administration of the general order, including but without restricting the generality of the following:

1) Payment of all lawful debts of the general order, including all direct expenses incurred of the General Synod and/or Executive Council on behalf of the General Order;
2) Inspection of and service to State Sees, Stellar Temples, and Colonial Lodges;
3) Instruction of all Officers of the General Order;
4) Maintenance of membership rolls, and other administrative records;
5) Purchase and maintenance of a corporate headquarters and other buildings and grounds;
6) Local, State, or Federal Governmental taxes, fines, fees;
7) Insurance for corporate headquarters, buildings and grounds, and other real property owned by the General Order;
8) Holding of general assemblies of the General Synod and the Executive Council;
9) Publication of the Order's Journal and other periodicals;
10) Relations with other organizations and the general public;
11) Depreciation of headquarters furnishings and equipment on a basis determined by the General Synod, and allocating such amounts to the General Order Headquarters Building Fund as a reserve for the replacement of such furnishings and equipment;
12) Purchase and maintenance of a Library;
13) Salaries and compensation for employees, staff, and officers;
14) Retirement fund(s) for employees, staff, and officers;

PARAGRAPH 2: [CONTINGENCY & RESERVE FUND]

There may be a Contingency & Reserve Fund to which shall be credited such amounts as the Executive Council or the General Synod may, from time to time, transfer from the balances of the General Operating Fund.

The assets of the Contingency Fund shall be invested in cash and securities.

The purpose of the Fund is to provide for deficits and contingencies in the operations of the General Order during a period of economic recession or other emergency period.

Investment income from the fund shall be allocated to the General Endowment Trust Fund to be used for tax exempt purposes.

PARAGRAPH 3: [ENDOWMENT TRUST FUND]

There may be an Endowment Trust Fund to which shall be credited such amounts as the Executive Council or the General Synod may, from time to time, transfer from the balances of the General Operating Fund and/or the investment income from the Contingency & Reserve Fund.

The assets of the Endowment Trust Fund shall be invested in cash and securities.

The purpose of the Fund shall be to provide a capital sum for investment. All investment income received or earned shall be retained by the fund and used or set aside for the following tax exempt purposes:

1) Religious;
2) Academic scholarships;
3) Educational;
4) Charitable.

SECTION 10: [DEPOSITING AND INVESTING FUNDS]

Funds of the General Order shall be deposited only in the United States in financial institution whose deposits are insured by an agency of the federal government of the United States, or in Canada, banks chartered by the Canadian government and the accounts of the General Order shall be kept in the name of The Society Of The Astral Star, Inc., and not in the name of any officer or other individual. Investment of General Order funds shall be made only as follows:

1) In securities eligible for investment by savings banks under the laws of the State of New York;

2) In preferred and common stock, convertible bonds and United States and Canadian Government Securities at the discretion of the Finance Committee and Financial Advisor(s). The amount invested in preferred and common stocks and convertible bonds shall not exceed seventy percent (70%) of the prevailing market value of all securities under the management of the College of Cardinal Adepti (Board of Directors). Proffered and common stocks and convertible bonds shall be purchased from among listing of the New York Stock Exchange of the American Stock Exchange, with the exception that up to five percent (5%) may be unlisted equity securities. Investments in preferred and common stocks shall not exceed twenty percent (20%) in a single industry nor five percent (5%) in a single corporation;

3) Purchase of real property which shall be used exclusively for the benefit of the General Order and/or a Subordinate organization.

SECTION 11: [FINANCIAL STATEMENTS & REPORTS]

The Fifth Adept (Treasurer) shall provide to the Executive Council, the General Synod, and all members who request, a copy of the yearly financial report of the General Order.

The Fifth Adept (Treasurer) may organize and enforce a uniform system of accounting and bookkeeping for subordinate organizations of the General Order.

SECTION 12: [AUDITING OF FINANCIAL RECORDS]

The financial records of the General Order shall be audited at the end of each fiscal year by the College of Cardinal Adepti or by a certified public accountant selected by the General Synod.

SECTION 13: [REQUIREMENTS FOR OWNING REAL PROPERTY]

The General Order and each subordinate organization, before purchasing any real property, shall cause to be formed a corporation, incorporated under the laws of the state in which the property is located.

The General Order and such of its subordinate organizations owning real property shall insure that its buildings and significant assets and household goods against destruction, natural damage, theft and vandalism, for a minimum of eighty percent (80%) of its replacement value, except where such coverage for theft and/or vandalism is prohibitively expensive, in which case large deductibles for the perils of theft and/or vandalism may be purchased where feasible. The General Order and all subordinate organizations shall present satisfactory evidence of such insurance to the Office of the Third Adept (Chancellor).

The General Order and each of it's subordinate organizations owning real property shall employ professional accounting service in rendering its reports, or shall have itıs reports audited directly by College of Cardinal Adepti, or a committee of the General Synod established for such purpose.

SECTION 14: [REQUISITIONS FOR EXPENSES]

All purchases and expenditures of the General Order in excess of fifty dollars ($50.00) shall be made only upon requisitions regularly approved by the Fifth Adept (Treasurer) or by a member of the Executive Council, provided that no member of that body may approve his own requisition. This Section shall not apply to any expenditure regularly provided for by law.

SECTION 15: [BONDING OF OFFICERS & ADMINISTRATIVE STAFF]

All elected or appointed officers and administrative staff of the General Order and its subordinate organizations including financial advisors, fiscal agents, accounts, and purchasing agents, may required to be bonded for a minimum of two thousand dollars ($2,000.00) each by a reputable surety company selected by the General Synod or the Executive Council. The Fifth Adept (Treasurer) with supervision of the Third Adept (Chancellor) is authorized to contract for all bonds for the General Order. The bond fees shall be paid by the General Order.

SECTION 16: [DISSOLUTION PROVISIONS - RESTATED]

We provide that should this organization dissolve we shall have all of our collected capital assets liquidated and distributed (less whatever revenue is needed to fulfill financial obligations to the Order's creditors) as follows:

PARAGRAPH A: [MONETARY SUMS]

In the event of the Society Of The Astral Star's dissolution, all monetary sums from the Order's Treasury, including bank accounts, shall be distributed to the following organizations:

1) Seventy percent (70%) of all funds shall be sent to: The Francis Israel Regardie Foundation of Temp, AZ, to be added to the general endowment fund for which said foundation was lawfully formed; and

2) Thirty percent (30%) shall be distributed to The American Society for Psychic Research (A.S.A.P..) of New York, NY, to be added to the general endowment fund to assist in the research and lawful purposes for which said society was formed.

PARAGRAPH B: [ARTIFACTS, REGALIA, LIBRARY, ETC.]

In the event of the Society Of The Astral Star's dissolution, all religious and ritual implements, rites, official papers, library, etc., owned by the General Order shall be divided amongst it's members.

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