Alpha Kappa Alpha Sorority, Incorporated Kappa Alpha Chapter bylaws revised and Adopted March 5, 2011

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Alpha Kappa Alpha Sorority, Incorporated

Kappa Alpha Chapter


Revised and Adopted March 5, 2011

Article I. NAME

This organization shall be known as Kappa Alpha Chapter located in Cullowhee, NC of Alpha Kappa Alpha Sorority, Incorporated. The chapter shall be located at Western Carolina University in Cullowhee, NC. The chapter shall be composed of Undergraduate Sorors as defined by the Corporate Constitution and Bylaws.


The purpose of the Kappa Alpha Chapter is to cultivate and encourage high scholastic ethical standards, to promote unity and friendship among college educated women, to study and help alleviate problems concerning girls and women in order to improve their social stature, to maintain a progressive interest in college life, and to be of service to all mankind as stated in the Constitution and Bylaws of the Alpha Kappa Alpha Sorority, Inc.

The members of an undergraduate Chapter must graduate within six (6) years from their date of admission to the first university of acceptance. If the Soror has not graduated after six (6) years of entering the university, the soror must transfer to a graduate chapter as an associate member. Only the Supreme Basileus can give exception to this requirement.

The Kappa Alpha Chapter of Alpha Kappa Alpha Sorority, Incorporated realize the importance of an organization to improve the general welfare of our community. As a group of college women we will strive to provide a challenge to self and others, to maintain a partnership between academic excellence and high ethical standards, as well as remain actively involved in the advancement of our university. Through unity and cultural diversity we seek to strengthen the bond of friendship through sisterhood.


Section 1. Qualifications for membership in the Kappa Alpha chapter will follow those outlined by Alpha Kappa Alpha in her Constitution and Bylaws, specifically Article IV Sections 4, 12-27. In addition, an undergraduate seeking membership into Alpha Kappa Alpha through the Kappa Alpha chapter will also have to meet qualifications set by the Western Carolina University Office of Greek Life. This includes having completed 12 hours of credit at the university and having a 2.5 semester and cumulative graduate point average.

Section 2. An active member of the Kappa Alpha chapter is a soror who has met all of her financial requirements for the current year, including all assessments, fees, or dues. If a soror has not paid all of her required assessments, fees, or dues, she does not have the rights and privileges afforded to a member of a chapter including attending chapter meetings and voting.

  1. The dues and assessments of this chapter shall be set annually by the membership. A fee shall be included in the dues for the cost of Constitution and By-Laws shall be included in the year following Boule.

  1. All dues are due to the Pecunious Grammateus upon the date set forth by the Tamiouchos. Any Assessments Penalties or previous late fees shall be collected before members pay annual chapter dues.

  1. Officers and potential candidates for office must have paid all current financial obligations and dues for the ensuring year prior to installation

Section 3. The rights of an active member of the Kappa Alpha chapter of Alpha Kappa Alpha Sorority, Incorporated include: the right the vote in chapter meetings, hold office, participate in and attend social affairs of the chapter, and to officially represent the chapter at events, programs, and conferences.

Section 4. Each chapter member is required to complete at least 20 or more hours of community service each academic year.

  1. At least 15 of the required 20 hours of community service must be completed in the Fall semester.

  2. Failure to complete the required 20 hours of community service by April 1st of that academic year will result in a fine and possible withdrawal of individual privileges.

Section 5. A member may have individual privileges withdrawn, be suspended, be expelled, or be imposed fines in accordance with Article VI of the Alpha Kappa Alpha Sorority, Incorporated National Constitution and Bylaws.

  1. Withdrawal of individual privileges may include but shall not be limited to: forfeiture of the right to vote in chapter meetings, hold office, participate in or attend social affairs of the chapter, participation in step shows or stroll competitions, participation in strolls at parties or officially represent the Kappa Alpha chapter until such time as the privileges are restored.

  2. As also stated in the Alpha Kappa Alpha Sorority, Incorporated Constitution and Bylaws, withdrawal of individual privileges shall be in force until the Regional Director determines that the causes for the penalty no longer exist, or until the designated period of the penalty has expired, except in the following instances:

a. A member whose cumulative or semester grade point average drops below a C+ (2.33) shall be subject to this penalty until the C+ (2.33) average has been obtained.

b. A member found responsible for circulating any unauthorized communication in the name of Alpha Kappa Alpha Sorority, Incorporated, shall be subject to this penalty for not less than ninety (90) days.

C. The chapter may impose the penalty of withdrawal of individual privileges on a member for infractions of the sorority not covered in the Alpha Kappa Alpha Sorority, Incorporated Constitution and Bylaws. A decision to invoke the penalty must be voted by a two-thirds vote of the membership at a meeting for which written notice has been given and the Graduate Advisor must be present. The member must be notified in writing of the action taken by the chapter and the conditions of restoration. A copy of the notice shall be sent to the Regional Director and the Alpha Kappa Alpha Corporate Office.

D. Financial Penalties

  1. Any member of this chapter who is absent from one (1) formal official meetings without an approved, legitimate excuse (sickness, employment, student athlete responsibilities, death, academics) is subject to withdrawal of privileges and are fined $10.00 for each meeting missed hence forth.. The money is due at the next formal meeting. These penalties are in effect per semester.

  1. Any member who has stated that she will participate in a scheduled event and it has been recorded in the official minutes, shall be fined $15.00 for missing any events. The money is due at the next formal meeting.

  1. Any member more than 5 minutes late for a regularly scheduled meeting shall be fined $5.00 and shall be fine an additional $5.00 for each 5 minute increment that they are tardy.

  1. Any member, who misses a meeting due to one of the above reasons, shall notify the Basileus by email 24 hours prior to the meeting. r of the absence.

  1. Any member who misses any required meeting, event, etc required by the Graduate Advisor, unless any excused reason as stated above, will be fined $15.00.


Section 1. The elected officers of the Kappa Alpha Chapter shall be Basileus, Anti-Basileus, Grammateus, Pecunious Grammateus, Tamiouchos, Epistoleus, Hodegos, Ivy Leaf Reporter, and Historian. All other positions, the Basileus will appoint.

  1. Basileus: The Basileus will reside at each meeting. She will prepare agenda and give the meetings structure and direction. She adheres to parliamentary procedure and appoints committees. She will serve as an ex-officio member of all committees except the Nominating Committee. She selects members for appointed positions and serves as the official representative of the chapter. She approves all financial matters. She also approves, implements, and delegates all business of the chapter. She must be knowledgeable of parliamentary procedures, Alpha Kappa Alpha Constitution and Bylaws, and the Chapter Bylaws.

  2. Anti-Basielus: The Anti-Basileus assumes the duties of the Basileus during her absence. She represents the Basileus upon her request. She directs the chapter’s community activities and chairs the Program Committee. She ensures other committee chairs are aware and implements their responsibilities in relation to the National Programs. She performs other duties as requested by Basileus.

  3. Grammateus: The Grammateus maintains accurate records of all chapter proceedings. She maintains an alphabetical roster of all active members. She calls roll at each chapter meeting and whenever requested to do so. She reads the minutes and/or provides copies at each chapter meeting. She reports committees’ recommendations. She records business of all meetings and keeps all minutes in bound volumes. She assists the Basileus in preparing the agenda and in establishing quorum. She certifies delegates within the chapter. She seals and preserves ballots and tallies. She performs other duties as requested by Basileus.

  4. Pecunious Grammateus: The Pecunious Grammateus receives and records all monies for the chapter. She gives receipts for all income received and maintains duplicates of all receipts in the Receipt Book. She gives all money to the Tamiouchos to deposit with a detailed report with sources of income. She maintains the cash receipts journal for the chapter. She maintains current alphabetical list of all financial members. She may call roll on request. She maintains record of funds submitted to the Tamiouchos. She keeps a record of all payments made my each soror and brings it to chapter meetings. She signs vouchers along with the Basileus and other designated sorors. She serves on the Budget and Finance Committee.

  5. The Tamiouchos is the guardian of all of the chapter’s funds. She receives all monies from the Pecunious Grammateus and deposits all funds within 5-7 business days of receipt from Pecunious Grammateus. She issues checks and signs checks along with the Graduate Advisor. She reconciles monthly bank statements and provides monthly reports of income received (sources), expenditures (purposes), and account balances as of the date of the report. She maintains chapter operational funds and fundraising funds in separate accounts. She prepares the annual financial report to the Corporate Office and an annual budget with the assistance of the Budget and Finance Committee. She maintains the chapter’s Cash Disbursement Journal and the checkbook. She secures the chapter’s approval for spending non-budged monies through the contingency fund and Chairs the Budget and Finance Committee.

  6. Epistoleus: The Epistoleus notifies members of meetings and checks the chapter mail regularly. She sends out correspondence for the chapter as directed by the Basileus. She maintains the chapter’s correspondence files. She reads all correspondence at the chapter meeting.

  7. Hodegos: The Hodegos receives and introduces all visitors. She takes care of all courtesies the chapter should extend. She chairs the Social, Hospitality, and Protocol Committee. She assists the Basileus with Ivy Beyond the Wall Ceremonies. She assists the Membership Intake chairmen with all meal functions and receptions. She coordinates all chapter social events, i.e. receptions, mixers, teas.

  8. The Ivy Leaf Reporter provides information to the community about the chapter. She promotes chapter activities by compiling and submitting publicity; including news releases, flyers, public service announcements, press releases, etc. She attends all key committee meetings to gather information to publicize events. She covers all major activities of the chapter and conducts an annual public relations workshop for the chapter. She takes photographs of the chapter’s major events. She serves as the chair of the Public Relations, Communications, and Publicity Committee. She is familiar with the guidelines for the Ivy Leaf magazine and submits articles to the Ivy Leaf magazine on behalf of the chapter.

  9. The Historian maintains accurate historical records of the chapter’s activities. She prepares a narrative account of chapter’s activities and keeps the permanent history of the chapter. She keeps pictures, newspaper articles, and other media related to chapter and member’s activities. She works cooperatively with the Program Chairman, Ivy Leaf Report, and Custodian. She sends the chapter’s information to the National Archives Committee. She chairs the chapter’s Archives and Awards Committee. She is responsible for making the chapter scrapbook.

Section 2. The term of office for each officer shall be for one year or until graduation, whichever comes first.

Section 3. Officers shall be elected in November and installed at the last meeting in December.

  1. Sorors shall be nominated by the chapter and names will be submitted to the Nominating Committee after verification by the Pecunious Grammateus that all financial obligations have been met.

  2. The Nominating committee must submit the preliminary ballot of officers at the first chapter meeting in November. At that time nominations from the floor should be opened. There must be at least two names of viable candidates for each officer position.

  3. Sorors who accept nominations for elected offices must submit 3-5 sentences on why they would like to hold the position and what they plan to do, to the Nominating Committee, the meeting before voting occurs. These statements will be circulated to chapter members before the meeting where voting occurs.

  4. At the second November meeting, nominations from the floor will be closed and all officer candidates must give a speech of why they should be elected for their designated position. Speeches may be no longer than 3 minutes in length.

  5. Whenever a position is vacated outside of normal term termination, the Nominating Committee will convene to compose a ballot.

Section 4. The Graduate Advisor and/or Assistant Graduate Advisor shall serve as a link between the graduate and undergraduate chapter. It shall be the duty of the Graduate Advisor and/or Assistant Graduate Advisor to support and advise the Undergraduate Chapter with operations, activities, and any area(s) of concerns. The Graduate Advisor and/or Assistant Graduate Advisor will ensure that the Sorors of the undergraduate chapter will be the decision makers and lead their chapter’s operations.

Section 5. It shall be the duty of each officer to deliver to her successor all files, supplies, materials, and records in her possession within two (2) weeks after the installation. If not complied with, it shall be the duty of the Basileus to ensure that transfers are facilitated.

Section 1. The Kappa Alpha chapter shall meet bi-weekly on Sunday except during the months of May, June, and July. Times and locations for chapter meetings shall be voted upon at the first meeting of each semester.

Section 2: Executive Committee meetings should be held bi-weekly on the Sundays that the chapter does not meet.
Section 3. During inclement weather conditions, meetings will be rescheduled by the Basileus. Other meeting dates may be designated at the discretion of the Basileus and the Chapter with at least 24-hour notice.

  1. The last meeting in April will be for the chapter to plan programmatic goals for the upcoming academic year.

  2. The chapter will have an Operations and Goal Setting Retreat in July after Boule to plan for the upcoming Academic Year. This retreat will be coordinated by the Baslieus and Graduate Advisor.

  3. The last chapter meeting in December will be a Transitioning and Chapter Report Workshop. It will be coordinated by the outgoing Basileus and Graduate Advisor.

Section 4: A quorum for convening an announced, regularly scheduled or special meeting shall consist of a simple majority (51%) of Chapter’s financial members. A quorum for voting purposes shall consist of a simple majority (51%) of those financial members present at an announced, regularly scheduled or special meeting, except as dictated by the Boule or Robert’s Rule of Order, Newly Revised. Voting on potential candidates requires 2/3 of active members.

Section 5: Sorors will be notified of meetings by the Epistoleus through e-mail communication.

Section 1. The Executive Committee shall be composed of all officers and committee chairs.

Section 2. The Executive Committee shall deliberate on all policies and problems of the chapter. It shall present its recommendations to the chapter for action. It shall address all business and make decisions for the chapter if the issue at hand cannot wait until the next chapter meeting. All business requiring approval or rejection shall be decided by majoring vote of the Executive Committee. Two-Thirds of the Executive Committee members must be present to transact business. Whenever a proposal is circulated, a favorable vote shall consist of two-thirds of the Executive Committee
Section 3. The Executive Committee shall meet on the Sundays that the chapter does not meet.
Section 4. Quorum shall be two-thirds of Executive Committee members.

Section 1. Awards and Archives: The purpose of this committee is to serve as the custodians of the chapter’s print and non-print materials. This includes all chapter belongings and historical documents (i.e. past minutes, past reports, Tamiouchos records, scrapbooks, awards, etc.). This committee will also submit materials from the chapter for any awards that the chapter may be eligible for. This committee is responsible for putting together the materials for awards for Alpha Kappa Alpha National and Regional conferences, WCU Order of Omega Awards, and the Multicultural Affairs awards. They are also responsible for giving any awards by the chapter (i.e. Faculty Member of the Year, Scholar of the Year, Student of the Year, etc). The Awards and Archives are traditionally to separate committees, however because of the small nature of this chapter they shall serve as one and the Historian shall serve as the chair.

Section 2. Communication, Publicity, and Public Relations: The purpose of this committee is to dissimulate information about the chapter, chapter programs, and Alpha Kappa Alpha to the public. This committee will compose all press releases and advertisements for the chapter for approval by the Basileus and Graduate Advisor. They will submit information on the chapter and Alpha Kappa Alpha for publication in local newspapers, the Regional Director’s newsletter, and The Ivy Leaf. The Ivy Leaf Reporter shall chair this committee. The due dates for submissions for the Regional Director’s Newsletter are advertised on the Alpha Kappa Alpha Mid-Atlantic Region website. Deadlines for submissions for The Ivy Leaf Magazine are: January 15th, April 15th, July 15th, and October 15th. There is a fee associated with submitting a picture for the Ivy Leaf.
Section 3. Connections: The purpose of this committee is to plan chapter programs and activities related to national and international issues. Common activities for the Connections committee include: Voter Registration, Voter Mobilization, Voter Education, MLK Jr. Day of Service and AKA Day at the Capital. They will submit the Connections Mid-Year and Annual Report to the Basileus and Graduate Advisor for approval. The chair is appointed by the Basileus.
Section 4. Standards: The purpose of this committee is to ensure that the chapter is operating in every manner as prescribed by Alpha Kappa Alpha. They will conduct evaluations of the chapter and chapter initiatives. They make sure that all chapter reports to the Regional and Corporate Office are completed as required and timely. The chair is appointed by the Basileus.
Section 5. Constitution and Bylaws: The purpose of this committee is to propose needed changes to the chapter’s bylaws and carefully examine all proposed amendments from other chapter members. They also shall propose any changes to the Alpha Kappa Alpha bylaws on behalf of the chapter. They ensure that the chapter’s bylaws do not conflict with the Alpha Kappa Alpha Constitution and Bylaws. The Parliamentarian serves as chair of this committee.
Section 6. Technology: The purpose of this committee is to design, publish, and maintain the chapter’s website within Alpha Kappa Alpha guidelines. This committee will also address other technology related issues and procedures for the chapter such as maintaining and updating the chapter listserv and coordinating the chapter phone tree. The chair is appointed by the Basileus.
Section 7. Hospitality, Sisterly Relations, and Protocol: The purpose of the this committee is to serve as the official hostesses for chapter functions, to ensure that all chapter members are following the protocol guidelines of Alpha Kappa Alpha, and to plan and implement activities at chapter meetings and outside of chapter meetings to enhance sisterliness. As hostesses for the chapter, they will be responsible for keeping up with the guest log of all activities and writing “thank you” cards to all program participants and guests. They will also be responsible for setting up any food service areas at chapter meetings and events and cleaning up that area. They will be knowledgeable of all Alpha Kappa Alpha protocol matters and make sure that chapter and its members abide by them. They will plan and schedule sisterly outings for the chapter and plan “getting to know you” activities for each chapter meeting. The Hodegos serves as chair.
Section 8. Membership: The purpose of this committee is to recruit and retain members. They are responsible for all events with the purpose of educating individuals about Alpha Kappa Alpha; this includes events such as Valley Ballyhoo, Meet the Greeks, and Informational Socials. They are responsible for coordinating the Undergraduate Membership Intake Process under the specific and strict guidelines of Alpha Kappa Alpha. This committee is also responsible for educating members about the transfer process to ensure continual activity in the organization. The chair is appointed by the Basileus.
Section 9. Finance, EAF, and Fundraising: The purpose of this committee is to prepare and supervise the operation of the chapter’s annual budgets (operations and fundraising). They also coordinate and implement any fundraising initiatives for the chapter’s fundraising account and EAF. The Tamiouchos chairs this committee and the Pecunious Grammateus is a required member.
Section 10. Nominating: The purpose of this committee is to prepare the ballot of officers for the chapter. The Nominating committee should convene in September or October to discuss who may be sought for elected officer positions. They will then have conversations with members about which positions they would like to run for., based upon preserved qualifications and Alpha Kappa Alpha qualification guidelines. Whenever a position is vacated other than the normal end of term time of December, the Nominating Committee will convene to compose a ballot. All members of the nominating committee are elected but the Basielus appoints the chair from those elected.
Section 11. Program: The purpose of this committee is to ensure that the program of Alpha Kappa Alpha is fully implemented by the chapter. They are also responsible for implementing other chapter programs activities based upon the needs of the Western Carolina University and Jackson County community needs. The Anti-Basileus is the chair of this committee.
Section 12. Community Service: This committee will be responsible for planning chapter community service activities, at least once a month. This committee will coordinate record-keeping of sorors individual community service hours, based upon chapter requirements. The Basileus appoints the chair of this committee.
Section 13. Scholarship: This committee is responsible for implementing the chapter’s scholarship program. They will receive scholarship improvement plans from chapter members and make sure that they are implementing them. They will recognize the scholarly accomplishments of chapter members. This committee will also be responsible for distributing scholarships from the chapter to non-Alpha Kappa Alpha members. The chair of this committee is appointed by the Basileus.
Section 14. All committee members are assigned by the Basileus, other than those required by Alpha Kappa Alpha Constitution and Bylaws.
Section 15. The Committees shall report to the Chapter and shall obtain approval of the Chapter before proceeding with any proposed action. Such proposals shall include planned strategies or activities and projected budgets.
Section 16. The Committees shall submit final written reports of approved committee action including activities or programs conducted; budget report (funds received and expended), number of participants, and recommendations for future action or activities. The Committees shall submit copies of final written reports to the Basileus, Anti-Basileus, Grammateus, Pecunious Grammateus, and Tamiouchos within 7 days after the activity or program has ended.
Article IX. Ad Hoc Committees

Section 1. Ad hoc committees are appointed by the Basileus to perform specific tasks and automatically cease to exist when its final report is discarded.

Section 2. Judicial and Ethics: This committee will be responsible for holding individuals accountable for their actions as they reflect back on Alpha Kappa Alpha. They will be responsible for hearing any violations of behaviors that are unbecoming or inappropriate of an Alpha Kappa Alpha woman and violate the Alpha Kappa Alpha Sorority Constitution and Bylaws, Manual of Standard Procedure, Soror Code of Ethics, and Policy of Respect other than those that require the direct attention of the Regional Director. They will recommend to the chapter and Regional Director, disciplinary action for any violations. This will include but not limited to fines, verbal and written warnings, and withdrawal of individual privileges.
Section 3. Step: This committee will perform at step show competitions and yard shows in the name of the Kappa Alpha chapter and Alpha Kappa Alpha Sorority, Inc. Performances may include such events as: Meet the Greeks, Homecoming Step Show, Black Awareness Weekend Step Show, and the Mid-Atlantic Regional Conference Step Show.

  1. To participate on the step show team/committee, sorors must have at least a 2.8 cumulative grade point average.

  2. The chapter may only compete in two step show competitions per academic year.

  3. Step Show requests must be submitted to the Regional Director at least 14 business days before the step show.

  4. Those sorors participating on the step team/committee must complete a community service project within 5 days before or after the step show competition date.

Section 4. The Basileus develops and appoint committees to address other issues or tasks as needed.

Article X. Scholarship

Section 1. All chapter members are required to maintain a C+ (2.33) cumulative and semester grade point average to not have their privileges withdrawn. All chapter members are expected to obtain a minimum of a 2.8 cumulative or semester grade point average to ensure that they remain in good standing with the chapter.

Section 2. There will be a one-hour (1) chapter study hall prior to the start of all business meetings. This will be a time for members to complete any assignments or gain assistance from other members with school work. Business of Alpha Kappa Alpha is not permitted during this time.
Section 3. The chapter will host at least two enrichment programs each academic year for the chapter and campus focusing on academic success.
Section 4. Sorors who do not have a cumulative or previous semester grade point average of 2.8 will be required to complete additional requirements to be placed in good academic standing with the chapter.

  1. Sorors will have individual privileges withdrawn. They will not be allowed to participate in step shows, stroll competitions, or step or stroll at campus events other than parties (i.e. Meet the Greeks, Greek Week, yard shows, etc.)

  2. Sorors will be required to complete (4) study hours a week outside of the mandatory hours outside of the chapter study hall. Two (2) of the study hall hours a week must be completed within the chapters study hall. Study hall dates and times will be set by the scholarship committee at the beginning of the semester based on the schedule of those Sorors required to complete those additional hours.

    1. In lieu of completing a study hall hour, a soror may attend an academic workshop or help center (i.e. Math Lab, Student Support, CAT Center, or the Writing Center). She must submit proper documentation from the workshop facilitator or tutor that she did indeed attend.

  3. Sorors must complete a Scholarship Improvement Plan by the third (3rd) chapter meeting of the semester. A copy will be filed and one will be given to the member. She must then work with her Academic Advisor, the Scholarship Committee, and any other specified persons to ensure that the Scholarship Improvement Plan is implemented and improvements are made in her academics.

  4. After mid-terms, the chapter member must submit her Mid-Term Update to the Scholarship Committee. At that time, any adjustments to her Scholarship Improvement Plan may be made.

Article XI. Parliamentary Authority

The governing documents will be used in said order:

    1. Alpha Kappa Alpha Sorority, Incorporated Constitution and Bylaws

    2. Alpha Kappa Alpha Sorority, Incorporated Manual of Standard Procedure

    3. Kappa Alpha chapter Bylaws

    4. The rules contained in the current edition of the Robert’s Rules of Order Newly Revised.

Article XII. Amendment of the Bylaws

Section 1. The Kappa Alpha chapter Bylaws is a living document and will be routinely evaluated by the Constitution and Bylaws committee for any needed modifications.

Section 2. Any modifications or changes to the chapter Bylaws must be submitted at the chapter meeting before the meeting it will be voting upon. This is to ensure that all questions are answered and everyone understands the changes being suggested and the implications of said changes.
Section 3. If quorum is met, the Bylaws may be amended by a two-thirds vote in the affirmative by the sorors present. The changes voted upon will take place at the close of the chapter meeting.
Section 4. The Bylaws will be modified accordingly to reflect any changes made at the Boule’, if necessary. These changes do not require a vote by the Chapter as they are to hold the chapter in compliance with Alpha Kappa Alpha Sorority, Incorporated and have already been voted upon by the Boule.
Section 5. After each change made to the Bylaws, two copies of the updated version of the Bylaws shall be submitted to the Mid-Atlantic Regional Director for final approval.
Article XII. Dissolution

Upon dissolution of the Chapter, its assets shall be distributed for one or more exempt purposes within the meaning of Sec501(c)(7) of the Internal Revenue code or corresponding section of any future federal tax code, or for one or more exempt purposes within the meaning of Sec501(c)(3) of the Internal Revenue Code, or corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose.

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