About GCNA

Governing documents

These documents establish the Gallina Canyon Neighborhood Association and set out how it works: who the members are, how decisions are made, and how road maintenance is funded. The association was formerly the Gallina Canyon Road Association (GRA), so some older documents use that name.

501(c)(3)

Tax-exempt public charity

Tax-deductible

Optional donations (dues are not)

1 lot, 1 vote

Membership is by property

June

Annual members’ meeting

New Mexico nonprofit corporation · text of the articles

Articles of Incorporation

Establishes the Gallina Canyon Neighborhood Association as a nonprofit corporation under New Mexico law, organized for charitable and educational purposes. The PDF below is the text of the articles, provided for information; a signed copy will be posted when available. Its stated goals are to:

  • Define the boundaries of Gallina Canyon and plan for its future land use.
  • Establish and maintain the Gallina Canyon Resource Center.
  • Work with Taos County on a comprehensive land use plan that includes the neighborhood’s goals.
  • Take on other purposes that concern the whole Gallina Canyon community.
 View the Articles text (PDF)

Internal Revenue Service · February 13, 2020

IRS 501(c)(3) determination letter

Confirms that GCNA is exempt from federal income tax as a 501(c)(3) public charity, effective November 18, 2019. Voluntary donations to GCNA are tax-deductible for donors; annual dues, which pay for road maintenance and snow removal, are not. EIN: 84-4356353.

View the IRS letter (PDF)

Revised July 25, 2015 · updated September 26, 2019

Homeowners Agreement

The rules for maintaining Gallina Canyon Road and running the association. In summary:

  • Purpose: maintain the shared sections of Gallina Canyon Road.
  • Members: owners of land within the original Law parcel (Law Master Plat, 1976). One membership and one vote per lot.
  • Voting: voting rights renew each year when the annual assessment is paid.
  • Annual meeting: held as close to June 1 as possible, with two weeks’ notice, to elect commissioners and plan road work.
  • Commissioners: three to five, elected by members, who decide on road work and spending.
  • Assessments: a flat annual rate per lot, set by members at the annual meeting. Snow removal may require an additional assessment.
  • Road work days: commissioners may call volunteer work days with a week’s notice.

The road map with parcel owners that accompanies this agreement is available to residents in the members area.

View the Homeowners Agreement (PDF)

Questions about these documents or your membership? Contact the commissioners.

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