Souderton-Harleysville Game, Fish and Forestry Association
Your membership to Souderton-Harleysville Game Fish and Forestry Assoc. includes your spouse and
eligible dependant children.  Children are considered dependant according to IRS guidelines as outlined
below.  The FIRST year that a child is not eligible per the IRS guidelines, the child has the option to
procure their own membership without going through the lottery system, or without paying the initiation
fee of $200.  This membership must be processed for the upcoming year that the child will not be
dependant, and must be processed before January 15th of the upcoming year.  Please e-mail any
questions to shgffmem@comcast.net.

IRS Dependant Criteria

In general, to be a taxpayer’s qualifying child, a person must satisfy four tests:

• Relationship — the taxpayer’s child or stepchild (whether by blood or adoption), foster child, sibling or
stepsibling, or a descendant of one of these.

• Residence — has the same principal residence as the taxpayer for more than half the tax year.
Exceptions apply, in certain cases, for children of divorced or separated parents, kidnapped children,
temporary absences, and for children who were born or died during the year.

• Age — must be under the age of 19 at the end of the tax year, or under the age of 24 if a full-time
student for at least five months of the year, or be permanently and totally disabled at any time during
the year.

• Support — did not provide more than one-half of his/her own support for the year.
Member Dependents Information