This written statement addresses the points raised in Rev. Proc. 72-5, Section 3-.01(5).

a. character, purposes and activities of the organization
Skyhouse Community is a small, rural intentional community. Its purpose is to create and maintain an intentional community of people who shall live together according to certain ideals and precepts to which they have agreed, as described in Article 8 of the Articles of Incorporation.
Currently, we are renting housing but our plan is to build our own dwelling on land leased from a local land trust. We support ourselves through home-based cottage industries which involve the whole group. These include the growing and selling of farm products, the production of organic, value-added farm products such as gourmet dog biscuits and tempeh, the holding of childbirth education classes, Internet consulting and the like.

b. whether the organization maintains a common treasury
Skyhouse Community maintains a common treasury. All money earned by members' efforts goes in to that treasury.

c. whether all members live in a communal manner
All of our members live under one roof and take all meals together. We share the labor devoted to maintaining the community as well as childcare and domestic chores. We are always trying to learn to live together more closely, openly, and harmoniously, furthering our commitments to each other and the group.

d. whether members may own in their own names, any real or personal property
When an individual joins the community, that member is not required or expected to relinquish ownership of any property to the group. However, the group does reserve the right to limit the use of private property. It is expected that members will generally make possessions such as tools, vehicles, cooking utensils, and literature available for group use, but there is no requirement that they do so. In the particular case of vehicles, members must either choose to make them available to the group or to not operate them at all. If the group does make use of private property, it is under no obligation to maintain or replace such property relative to the wear resulting from its use, unless agreement to do so has been made ahead of time. However, interest income, rent on real property, and other benefits of previously owned assets go into the common treasury as group income.

e. whether the members must furnish their own support: food, clothing and shelter
Skyhouse assumes responsibility for providing all the members' basic needs, including food, clothing, shelter, medical care, and education.

f. The requirements for membership, method of admission of members, the rights of members to property owned at the time of admission and the rights of those terminating membership to share in the property of the organization or to a return of any property contributed
New members are admitted to Skyhouse through consensus of the current membership. There are no specific requirements for membership beyond the completion of a period of provisional membership as delineated in the Bylaws. At the time of admission, a new member has the same rights and responsibilities as any other member to maintain Skyhouse property and benefit from it. A person terminating membership does not have any specific rights to Skyhouse property and should not expect a return of property contributed unless this was agreed upon at the time of donation. Upon leaving Skyhouse, members may be given a small amount of money to help them re-establish themselves outside the community.