The ACA WSO is incorporated in the State of California, USA and is recognized by the IRS as a 501(c)(3) charity organization.
The ACA WSO was incorporated in January 1987 as the Adult Children of Alcoholics Central Service Board, subsequently amended in March 1992 as the Adult Children of Alcoholics World Service Organization (ACA WSO). Click here for a copy of the Articles of Incorporation and amendment.
The corporation is governed by the ByLaws established in December 1998. Click here to view a copy of the ACA WSO ByLaws.
The Operating Policies and Procedures Manual (OPPM) defines the organzational purpose and general guidance of procedures and business practices used within the organization. When business practices need to be updated, the WSO board has the authority to update the OPPM to reflect any changes to the operating procedures.
The ACA WSO is recognized by the US IRS as a 501(C)(3) charity organization. ACA Members making 7th Tradition donations to the WSO can thus deduct those donations for tax purposes. Click here for a copy of the IRS letter confirming that status.
Note that exempt status cannot be extended to ACA meetings and Intergroups due to our Tradition that such meetings are autonomous and not under the direction of the WSO.