Masonry Alliance for Codes and Standards
Public records raise at least one point you should look into before giving.
What it says it does
Advance the masonry industry on building codes and standards
- Income
- $170,140
- Spending
- $216,109
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. How we rate
Financial health
We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. How we rate
Governance
This organization files the short tax form, which does not ask about boards, policies or audits. That is normal for a small charity and is not a mark against it.
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- Energy Conservation: The MACS energy consultant, working with the PCA representative on ASHRAE 90.l, had their appeals on Addendum Z upheld. Addendum Z contains provisions requiring air barriers for building envelopes. They were found by some to be arbitrary, technically unfounded, and not economically justified. The appeal prevented these requirements from advancing to publication and being placed in the standard. If the provisions had advanced as written, single-wythe masonry in any jurisdiction that adopted the new ASHRAE 90.1 Energy Standard for New Buildings Except Low-rise Residential Buildings would be required to apply coatings and single-wythe construction would be priced out of the marketplace. While efforts to require air barriers will not disappear, they will continue to be addressed in the ASHRAE standards and I-codes. The successful appeal has given the masonry industry additional time to develop appropriate test methods and design and construction procedures to effectively and affordably reduce airflow through single-wythe masonry. In addition, the appeal should lead to refinement of the provisions to ensure, to the best degree possible, correct technical substantiation and economic justification. Other high priority energy issues include continued efforts to retain and improve thermal mass benefits, and to ensure that thermal resistance requirements for opaque walls are cost effective. Fire Protection: MACS supported efforts in the International Building Code (IBC) that resulted in the minimum number of exit stairways in high-rise buildings (those more than 420 ft) being increased from a minimum of two to three. Adding an additional stairway increases the total interior egress width of exit stairway shafts that may be used for evacuation downward while emergency responders on the same stairways are traversing upward. This change significantly improves life safety and the ability to control and extinguish fires. Stairway enclosures are required to be fire-rated construction. While such enclosures may not all be constructed of masonry, the product is an option to satisfy this requirement. However, like any code provision, once changes are included, they do not necessarily stay there. The extra stairway provision is being challenged. Stairways use space and reduce the rental or useable space per floor. Challenges are being made in this code cycle to eliminate the additional stairway. Other high priority fire safety code issues for masonry include retaining appropriate building height and area requirements, and minimizing trade-offs of passive fire protection for fire sprinklers. Structural Design: One of the biggest issues that affects the structural design of masonry being addressed by MACS is splice lengths in walls, which are a problem when the minimum amount calculated is larger than the height of the wall. Temporary relief was provided via code changes submitted by MACS to modify the IBC while the issue was being addressed in the structural design standard (MSJC). Other key structural issues address anchorage, maximum percentages of steel reinforcement, and grouting. Wind Issues: Sometimes the potential benefits of MACS code efforts are somewhat obscure. For example, MACS is supporting a code change that prohibits the use of gravel ballast for roofs exposed to high winds, thus requiring other alternatives for these systems. While one alternative may be an adhered single-ply roof in lieu of a ballasted single-ply roof, another option would be the use of interconnected masonry roof pavers. Also related to hurricanes and other high wind events, MACS provided a forum for the coordination of industry efforts to enhance the design and construction provisions that now appear in the International Code Council's Standard for Residential Construction in High Wind Regions (ICC-600). This standard is the result of an effort to update the Standard for Hurricane Resistant Residential Construction (SSTD 10), first published in 1999 by the Southern Building Code Congress International in response to the devastation resulting from Hurricane Andrew.
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(6) business league.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Caution.
The IRS master file records contributions to this 501(c)(6) business league as not deductible.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since July 2006.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.