A 501(c)(3) organization is a United States corporation, trust , unincorporated association or other type of organization exempt from federal income tax under section 501(c)(3) of Title 26 of the United States Code . It is one of the 29 types of 501(c) nonprofit organizations in the US.
72-645: The Committee for Accuracy in Middle East Reporting in America ( CAMERA ) is an American non-profit pro- Israel media-monitoring , research and membership organization. According to its website, CAMERA is "devoted to promoting accurate and balanced coverage of Israel and the Middle East." The group says it was founded in 1982 "to respond to The Washington Post ' s coverage of Israel's Lebanon incursion", and to respond to what it considers
144-702: A Boston chapter and headquarters, founded and led by Andrea Levin ; Charles Jacobs became deputy director of the Boston chapter. In 1991, Levin succeeded Winifred Meiselman as executive director of CAMERA. According to the organization's website, CAMERA's membership grew from 1,000 in 1991 to 55,000 in 2007. The director of the Washington office of CAMERA is Eric Rozenman . In 2002, The Jewish Daily Forward named CAMERA executive director and regular Jerusalem Post contributor Andrea Levin America's fifth most influential Jewish citizen, saying "Media-monitoring
216-573: A boycott of NPR, and demanded the firing of NPR's foreign editor, Loren Jenkins . CAMERA said that Jenkins had a long record of partisanship in favor of Palestinian views, and let his personal views tilt NPR's coverage. CAMERA also said Jenkins compared Israel to Nazi Germany in his writings, and referred to it as a "colonizer". NPR's then-Ombudsman, Jeffrey Dvorkin , said in a 2002 interview that CAMERA used selective citations and subjective definitions of what it considers pro-Palestinian bias in formulating its findings, and that he felt CAMERA's campaign
288-545: A safe harbor for the "substantial part" test, the United States Congress enacted §501(h), called the Conable election after its author, Representative Barber Conable . The section establishes limits based on operating budget that a charity can use to determine if it meets the substantial test. This changes the prohibition against direct intervention in partisan contests only for lobbying. The organization
360-429: A 501(c)(3) organization, a donor can consult the searchable online IRS list of charitable organizations to verify that the organization qualifies to receive tax-deductible charitable contributions. Consumers may file IRS Form 13909, with documentation, to complain about inappropriate or fraudulent (i.e., fundraising, political campaigning, lobbying) activities by any 501(c)(3) organization. Most 501(c)(3) must disclose
432-509: A candidate in some manner, or (c) favor a candidate or group of candidates, constitute prohibited participation or intervention. Since section 501(c)(3)'s political-activity prohibition was enacted, "commentators and litigants have challenged the provision on numerous constitutional grounds", such as freedom of speech , vagueness , and equal protection and selective prosecution. Historically, Supreme Court decisions, such as Regan v. Taxation with Representation of Washington , suggested that
504-623: A charity without such status, and individual donors often do not donate to such a charity due to the unavailability of tax deduction for contributions. The two exempt classifications of 501(c)(3) organizations are as follows: The basic requirement of obtaining tax-exempt status is that the organization is specifically limited in powers to purposes that the IRS classifies as tax-exempt purposes. Unlike for-profit corporations that benefit from broad and general purposes, non-profit organizations need to be limited in powers to function with tax-exempt status, but
576-595: A choice between two sets of rules establishing an upper bound for their lobbying activities. Section 501(c)(3) organizations risk loss of their tax-exempt status if these rules are violated. An organization that loses its 501(c)(3) status due to being engaged in political activities cannot subsequently qualify for 501(c)(3) status. Churches must meet specific requirements to obtain and maintain tax-exempt status; these are outlined in "IRS Publication 1828: Tax Guide for Churches and Religious Organizations". This guide outlines activities allowed and not allowed by churches under
648-544: A church's principal means of accomplishing its religious purposes must be to assemble regularly a group of individuals related by common worship and faith." The United States Tax Court has stated that, while a church can certainly broadcast its religious services by radio, radio broadcasts themselves do not constitute a congregation unless there is a group of people physically attending those religious services. A church can conduct worship services in various specific locations rather than in one official location. A church may have
720-761: A conference entitled "Israel's Jewish Defamers," in which a panel of discussants accused Jewish critics of Israel, as well as one of Israel's leading newspapers, Haaretz , of distortions and falsehoods about Israel. CAMERA director Andrea Levin described the Jewish critics—who included Richard Falk of Princeton University , writer Norman Finkelstein , New York Review of Books contributor Henry Siegman , former New York Times columnist Anthony Lewis , Trent University professor Michael Neumann , and Tikkun magazine publisher Michael Lerner —of being guilty of "demonstrably false and baseless defaming of Israel, wildly distorted out of context accusations against Israel." Among
792-503: A deduction for federal income tax purposes, for some donors who make charitable contributions to most types of 501(c)(3) organizations, among others. Regulations specify which such deductions must be verifiable to be allowed (e.g., receipts for donations of $ 250 or more). Due to the tax deductions associated with donations, loss of 501(c)(3) status can be highly challenging if not fatal to a charity's continued operation, as many foundations and corporate matching funds do not grant funds to
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#1732790460296864-558: A determination letter. A nonprofit organization that did so prior to that date could still be subject to challenge of its status by the Internal Revenue Service. Individuals may take a tax deduction on a charitable gift to a 501(c)(3) organization that is organized and operated exclusively for religious, charitable, scientific, literary or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve
936-411: A foreign subsidiary to facilitate charitable work in a foreign country, then donors' contributions to the 501(c)(3) organization are tax-deductible even if intended to fund the foreign charitable activities. If a foreign organization sets up a 501(c)(3) organization for the sole purpose of raising funds for the foreign organization, and the 501(c)(3) organization sends substantially all contributions to
1008-863: A harsher standard and omits context. The study called "Indicting Israel: New York Times Coverage of the Palestinian–Israeli Conflict – A July 1 – December 31, 2011 Study" is part of the Monograph Series. In the executive summary senior CAMERA research analysts Ricki Hollander and Gilead Ini, say that the dominant finding of the study was a disproportionate, continuous, embedded indictment of Israel that dominated both news and commentary sections. It further states that "Israeli views are downplayed while Palestinian perspectives, especially criticism of Israel, are amplified and even promoted." According to Rick Richman, writing in Commentary magazine,
1080-444: A limited amount of lobbying to influence legislation. Although the law states that "no substantial part" of a public charity's activities can go to lobbying, charities with large budgets may lawfully expend a million dollars (under the "expenditure" test) or more (under the "substantial part" test) per year on lobbying. The Internal Revenue Service has never defined the term "substantial part" with respect to lobbying. To establish
1152-783: A manner consistent with a particular religion's religious beliefs does not qualify as a tax-exempt church. Organizations described in section 501(c)(3) are prohibited from conducting political campaign activities to intervene in elections to public office. The Internal Revenue Service website elaborates on this prohibition: Under the Internal Revenue Code, all section 501(c)(3) organizations are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office. Contributions to political campaign funds or public statements of position (verbal or written) made on behalf of
1224-467: A non-partisan manner do not constitute prohibited political campaign activity. In addition, other activities intended to encourage people to participate in the electoral process, such as voter registration and get-out-the-vote drives, would not be prohibited political campaign activity if conducted in a non-partisan manner. On the other hand, voter education or registration activities with evidence of bias that (a) favor one candidate over another, (b) oppose
1296-414: A non-profit corporation is by default not limited in powers until it specifically limits itself in the articles of incorporation or nonprofit corporate bylaws. This limiting of the powers is crucial to obtaining tax exempt status with the IRS and then on the state level. Organizations acquire 501(c)(3) tax exemption by filing IRS Form 1023 . As of 2006 , the form must be accompanied by an $ 850 filing fee if
1368-455: A secret, long-term campaign to infiltrate the popular online encyclopedia Misplaced Pages to rewrite Palestinian history, pass off crude propaganda as fact, and take over Misplaced Pages administrative structures to ensure these changes go either undetected or unchallenged". Andre Oboler, a Legacy Heritage Fellow at the Israeli non-governmental organization NGO Monitor , responded that " Electronic Intifada
1440-442: A significant number of people associate themselves with the church on a regular basis, even if the church does not have a traditional established list of individual members. In order to qualify as a tax-exempt church, church activities must be a significant part of the organization's operations. An organization whose operations include a substantial nonexempt commercial purposes, such as operating restaurants and grocery stores in
1512-420: A similar e-mail campaign. Commenting on the incident, Gershom Gorenberg, of the liberal magazine The American Prospect , stated "CAMERA is ready to exempt itself from the demands for accuracy that it aims at the media. And like others engaged in the narrative wars, it does not understand the difference between advocacy and accuracy." Gorenberg criticized CAMERA for telling members not to share information about
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#17327904602961584-498: A three-year period beginning with the due date of the return, including any extension of time for filing. The Internal Revenue Service provides information about specific 501(c)(3) organizations through its Tax Exempt Organization Search online. A private nonprofit organization, GuideStar , provides information on 501(c)(3) organizations. ProPublica's Nonprofit Explorer provides copies of each organization's Form 990 and, for some organizations, audited financial statements. Open990
1656-571: Is a member) did not consult it before disinviting Republican vice presidential candidate Sarah Palin to an anti- Ahmadinejad rally. CAMERA has also criticized the Israeli non-governmental organization B'Tselem for some of its reporting on Israel. When CAMERA perceives an inaccurate statement in the media, it says it gathers information, and sends findings asking for a printed or broadcast correction. CAMERA lists 46 news outlets which it says have issued corrections based on their work. The organization also publishes monographs about topics relating to
1728-557: Is a searchable database of information about organizations over time. WikiCharities, is a nonprofit database of nonprofits and charities by name, location, and topic, that allows each organization to report its financials, leadership, contacts, and other activities. Section 501(c)(3) organizations are prohibited from supporting political candidates, as a result of the Johnson Amendment enacted in 1954. Section 501(c)(3) organizations are subject to limits on lobbying , having
1800-517: Is active on about 50 college campuses. CAMERA runs a student-focused site containing specialized information available for countering misinformation. CAMERA also provides one-on-one assistance to students who encounter Middle East distortions in campus publications, flyers, rallies and classroom teaching. CAMERA has offered student representative positions which include compensation and training in Israel. CAMERA-UK (formerly UK Media Watch and BBC Watch)
1872-434: Is allowed to award grants to foreign charitable organizations if the grants are intended for charitable purposes and the grant funds are subject to the 501(c)(3) organization's control. Additional procedures are required of 501(c)(3) organizations that are private foundations . Donors' contributions to a 501(c)(3) organization are tax-deductible only if the contribution is for the use of the 501(c)(3) organization, and that
1944-457: Is an ‘extreme Israel advocacy group’, aligned with hawkish rightwing viewpoints; that it pays stipended fellows to write anti- Palestinian articles; and that it employs smear and intimidation tactics, routinely targeting media and journalists critical of Israel and pro-Palestinian activists on campuses. CAMERA has chapters in major US cities and Israel, including New York City , Chicago , Washington, D.C. , Los Angeles , Miami , and in 1988
2016-587: Is for this reason that I think pro-Israeli media watching has an importance beyond the cause of Israel. Efforts that induce better adherence to ethical journalism in one subject area are positive generally in helping to strengthen American democracy, especially, again, as there are no enforceable codes of professional conduct in the media. – CAMERA Executive Director Andrea Levin. While the the [ sic ] pro-Israeli Committee for Accuracy in Middle East Reporting in America, or Camera, studies newspapers for evidence of bias, Palestine Media Watch has been monitoring
2088-452: Is looking for fifteen passionately committed undergraduate students with excellent communication skills who can organize pro-Israel events on campus. Students earn $ 1000 and a free exclusive trip to Israel in June by becoming a CAMERA Fellows Representative. Their work undoubtedly has impact, but the non-Israel-related groups do not have the same activist focus. They produce studies and polls. It
2160-639: Is manufacturing a story." Excerpts of some of the e-mails were published in the July 2008 issue of Harper's Magazine under the title of "Candid camera." In April 2008, CAMERA's "Senior Research Analyst" Gilead Ini would not confirm that the messages were genuine but maintained that there was a CAMERA email campaign which adhered to Misplaced Pages's rules. In August 2008, Ini argued the excerpts published in Harper's Magazine were unrepresentative and that CAMERA had campaigned "toward encouraging people to learn about and edit
2232-506: Is now presumed in compliance with the substantiality test if they work within the limits. The Conable election requires a charity to file a declaration with the IRS and file a functional distribution of funds spreadsheet with their Form 990. IRS form 5768 is required to make the Conable election. A 501(c)(3) organization is allowed to conduct some or all of its charitable activities outside the United States. A 501(c)(3) organization
Committee for Accuracy in Middle East Reporting in America - Misplaced Pages Continue
2304-578: Is reportedly lacking and ignoring all incoming medical aid". In early 2009, CAMERA began investigating the dissemination of a quotation widely misattributed to Moshe Ya'alon , "The Palestinians must be made to understand in the deepest recesses of their consciousness that they are a defeated people", after the quotation was cited by Rashid Khalidi , a Columbia University professor, in an op-ed article in The New York Times . The quotation, and variants, had previously been repeated throughout
2376-634: Is the UK division of CAMERA. Among the organizations and works that have been criticized by CAMERA are: CAMERA's report, "A Record of Bias: National Public Radio's Coverage of the Arab–Israeli Conflict: September 26 – November 26, 2000" (2001) asserted that National Public Radio 's "coverage of the Arab–Israeli conflict has long been marred by a striking anti-Israel tilt, with severe bias, error and lack of balance commonplace." CAMERA supported
2448-602: The Washington Report on Middle East Affairs , criticized CAMERA's efforts to pressure university libraries to remove books that the organization finds offensive. The Atlanta Journal-Constitution described the place CAMERA took in a debate among various Jewish groups about statements made by former U.S. President Jimmy Carter . Rabbi Marvin Hier , founder of the Simon Wiesenthal Center , said it
2520-520: The United States Court of Federal Claims have concurrent jurisdiction to issue a declaratory judgment of the organization's qualification if the organization has exhausted administrative remedies with the Internal Revenue Service. Prior to October 9, 1969, nonprofit organizations could declare themselves to be tax-exempt under Section 501(c)(3) without first obtaining Internal Revenue Service recognition by filing Form 1023 and receiving
2592-509: The 14-point list is a guideline; it is not intended to be all-encompassing, and other facts and circumstances may be relevant factors. Although there is no definitive definition of a church for Internal Revenue Code purposes, in 1986 the United States Tax Court said that "A church is a coherent group of individuals and families that join together to accomplish the religious purposes of mutually held beliefs. In other words,
2664-640: The 501(c)(3) designation. In 1980, the United States District Court for the District of Columbia recognized a 14-part test in determining whether a religious organization is considered a church for the purposes of the Internal Revenue Code: Having an established congregation served by an organized ministry is of central importance. Points 4, 6, 8, 11, 12, and 13 are also especially important. Nevertheless,
2736-405: The 501(c)(3) organization is not merely serving as an agent or conduit of a foreign charitable organization. The 501(c)(3) organization's management should review the grant application from the foreign organization, decide whether to award the grant based on the intended use of the funds, and require continuous oversight based on the use of funds. If the donor imposes a restriction or earmark that
2808-770: The Arab-Israeli conflict. A 2005 Jerusalem Center for Public Affairs interview with the director of CAMERA Andrea Levin says CAMERA has 55,000 paying members and thousands of active letter writers. CAMERA is a member of the Israel Campus Roundtable, which includes the Anti-Defamation League , The David Project Center for Jewish Leadership , and other pro-Israel organizations. As a member of this Campus Roundtable, CAMERA operates on college campuses to combat "propagandistic assaults on Israel ... creating harmful misperceptions of Israel" and
2880-536: The CAMERA study examines all news and editorial sections in the print version of the newspaper directly relating to the Israeli–Palestinian conflict (July 1 – December 31, 2011). CAMERA has attracted both critics and supporters. Gershom Gorenberg , a journalist for The American Prospect , has written that CAMERA is " Orwellian -named" and that "like others engaged in the narrative wars, it does not understand
2952-548: The Court, if it were to squarely examine the political-activity prohibition of § 501(c)(3), would uphold it against a constitutional challenge. However, some have suggested that a successful challenge to the political activities prohibition of Section 501(c)(3) might be more plausible in light of Citizens United v. FEC . In contrast to the prohibition on political campaign interventions by all section 501(c)(3) organizations, public charities (but not private foundations) may conduct
Committee for Accuracy in Middle East Reporting in America - Misplaced Pages Continue
3024-422: The Internal Revenue Service. The same public inspection requirement applies to the organization's annual return, namely its Form 990 , Form 990-EZ, Form 990-PF, Form 990-T, and Form 1065, including any attachments, supporting documents, and follow-up correspondence with the Internal Revenue Service, with the exception of the names and addresses of donors on Schedule B. Annual returns must be publicly available for
3096-400: The Israeli lobby can find better propaganda methods than this!" In an April 2008 article, online publication The Electronic Intifada reported on the existence of a Google group set up by CAMERA. The stated purpose of the group was "help[ing] us keep Israel-related entries on Misplaced Pages from becoming tainted by anti-Israel editors". The Electronic Intifada accused CAMERA of "orchestrating
3168-573: The Middle East" which "fosters rigorous reporting, while educating news consumers about Middle East issues and the role of the media." CAMERA further describes itself as a "non-partisan organization" which "takes no position with regard to American or Israeli political issues or with regard to ultimate solutions to the Arab–Israeli conflict." CAMERA complained in 2008 that the Conference of Presidents of Major American Jewish Organizations (of which it
3240-626: The Norwegian ministry who appeared on media outlets such as the BBC and CBS . CAMERA said that in its view reporting from the Los Angeles Times "consistently omitted key information about Gaza Strip sites targeted by the Israeli army" and "gives the false impression that Israel doesn't aim to prevent civilian deaths." CAMERA criticized Haaretz for "confusion and misinformation on the medical issue" in its "outlining what medical supplies Gaza
3312-527: The campaign with media, and he also argued Ini's definition of accuracy "only means not printing anything embarrassing to his own side". David Shamah, of The Jerusalem Post , stated that "the vast anti-Israel lobby that haters of our country have managed to pull together" hate it when groups like CAMERA mess up "their anti-Israel propaganda with (gasp!) facts". Five editors involved in the campaign were sanctioned by Misplaced Pages administrators, who wrote that Misplaced Pages's open nature "is fundamentally incompatible with
3384-490: The conference, citing that "it was "a matter of policy and principle" not to respond to CAMERA, which Landau described as "McCarthyite." Tikkun editor Lerner also rejected the notion that he was anti-Israel. In response to coverage of the 2008–2009 Gaza War , CAMERA criticized the reporting of the Los Angeles Times , CNN , Haaretz , NPR , the U.N. Relief and Works Agency, and Norwegian doctors being funded by
3456-405: The contribution must be used for foreign activities, then the contribution is deemed to be for the foreign organization rather than the 501(c)(3) organization, and the contribution is not tax-deductible. The purpose of the grant to the foreign organization cannot include endorsing or opposing political candidates for elected office in any country. If a 501(c)(3) organization sets up and controls
3528-502: The coverage of newspapers like The Philadelphia Inquirer, The New York Times and The Atlanta Journal-Constitution. He said the network has been targeted by the Committee for Accuracy in Middle East Reporting in America, which ran a full-page New York Times ad calling NPR's coverage "false" and "skewed" against Israel. The advertisement also urged NPR's financial backers to stop supporting the network. Another pro-Israeli organization that
3600-655: The creation of a private group to surreptitiously coordinate editing". To encourage effective advocacy on behalf of Israel, the Center for Israel and Overseas of the Jewish Federation of Greater Philadelphia will host a daylong program -- its inaugural advocacy event -- on Sunday, Dec. 5, from 10 a.m. to 3 p.m., at Hillel at the University of Pennsylvania, Steinhardt Hall, 215 S. 39th St. in Philadelphia. In
3672-420: The difference between advocacy and accuracy". Other critics have described CAMERA as a special interest group fighting for a pro-Israeli bias. Holocaust survivor Elie Wiesel , US Senator Joe Lieberman , Harvard Law Professor Alan Dershowitz , and former Israeli cabinet minister Natan Sharansky have assisted CAMERA in its fundraising efforts, by speaking at its national conference. US Representative Tom Lantos
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#17327904602963744-399: The foreign organization, then donors' contributions to the 501(c)(3) organization are not tax-deductible to the donors. The main differences between 501(c)(3) and 501(c)(4) organizations lie in their purposes and the tax-exempt benefits they receive. Here is a brief explanation of the differences: Jerusalem Center for Public Affairs Too Many Requests If you report this error to
3816-656: The media's "general anti-Israel bias". CAMERA is known for its media monitoring and advocacy . CAMERA releases reports to counter what it calls "frequently inaccurate and skewed characterizations of Israel and of events in the Middle East" that it believes may fuel anti-Israel and anti-Jewish prejudice. The group mobilizes protests against what it describes as unfair media coverage by issuing full-page ads in newspapers, organizing demonstrations, and encouraging sponsors to withhold funds. CAMERA reports it has over 65,000 paying members and that 46 news outlets have issued corrections based on their work. Critics of CAMERA claim that it
3888-572: The morning will be a panel featuring representatives from the Jewish Council for Public Affairs, the Committee for Accuracy in Middle East Reporting in America and the American Israel Public Affairs Committee , all of which will discuss "Methodologies on How to Advocate for Israel...Dr. John Cohn, a local physician named Camera's "No. 1 Letter-Writer" in 2004, will serve as moderator of the panel. CAMERA
3960-523: The names and addresses of certain large donors to the Internal Revenue Service on their annual returns, but this information is not required to be made available to the public, unless the organization is an independent foundation. Churches are generally exempt from this reporting requirement. Every 501(c)(2) organization must make available for public inspection its application for tax-exemption, including its Form 1023 or Form 1023-EZ and any attachments, supporting documents, and follow-up correspondence with
4032-783: The online encyclopedia for accuracy". A group of Misplaced Pages administrators strongly believed an editor on Misplaced Pages to be Gilead Ini and blocked that user account indefinitely. In April 2008, Gilead refused to say whether he was behind the Gni account, and in mid-May 2008 he denied that the account belonged to him, by which time he had deleted the Google group. Andre Oboler alleged that groups such as "Wikipedians for Palestine", established in January 2006 and by then also no longer online, had engaged in similar practices. Electronic Intifada co-founder Ali Abunimah insisted that his group would never encourage
4104-515: The organization in favor of or in opposition to any candidate for public office clearly violate the prohibition against political campaign activity. Violating this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise taxes. Certain activities or expenditures may not be prohibited depending on the facts and circumstances. For example, certain voter education activities (including presenting public forums and publishing voter education guides) conducted in
4176-471: The panelists were writer Cynthia Ozick and Harvard psychiatrist Kenneth Levin , who likened the Jewish critics to chronically abused children. In response, Anthony Lewis told the New York Sun that the conference was "about a nonexistent phenomenon," noting that Jewish criticism of Israeli policies was not necessarily defamatory. Haaretz ' s editor-in-chief, David Landau , refused to comment on
4248-427: The paper is "riddled with errors of fact, logic and omission, has inaccurate citations, displays extremely poor judgement regarding sources, and, contrary to basic scholarly standards, ignores previous serious work on the subject. The bottom line: virtually every word and argument is, or ought to be, in 'serious dispute.' In other words, a student who submitted such a paper would flunk." In October 2007, CAMERA organized
4320-410: The payee or the payee's children. The payments are not tax-deductible charitable contributions even if a significant portion of a church school's curriculum is religious education. For a payment to be a tax-deductible charitable contribution, it must be a voluntary transfer of money or other property with no expectation of procuring financial benefit equal to the transfer amount. Before donating to
4392-472: The provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals. An individual may not take a tax deduction on gifts made to a 501(c)(3) organization that is organized and operated exclusively for the testing for public safety. In the case of tuition fees paid to a private 501(c)(3) school or a church school, the payments are not tax-deductible charitable contributions because they are payments for services rendered to
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#17327904602964464-590: The statement in the 2002 Haaretz interview generally cited as its source, and appears never to have made the statement at all. In part due to CAMERA's campaign, a number of international newspapers, including the New York Times , issued corrections . In a 2012 monograph of its study of The New York Times , CAMERA asserted that the newspaper shows a clear preference for the Palestinian narrative. It further says that The New York Times treats Israel with
4536-745: The thirty-eight, such as ASFI , CAMERA, and others.) 501(c)(3) 501(c)(3) tax-exemptions apply to entities that are organized and operated exclusively for religious , charitable , scientific , literary or educational purposes, for testing for public safety , to foster national or international amateur sports competition, or for the prevention of cruelty to children or animals . 501(c)(3) exemption applies also for any non-incorporated community chest , fund, cooperating association or foundation organized and operated exclusively for those purposes. There are also supporting organizations—often referred to in shorthand form as "Friends of" organizations. 26 U.S.C. § 170 provides
4608-582: The world by news broadcasts, blogs, and in reputable publications such as the Chicago Tribune , Boston Globe , Toronto Star , Time , and the London Review of Books . The belief that Ya'alon, a high-ranking Israeli military official, had expressed disregard for Palestinian people in this manner reinforced an opinion among some readers and commentators that Israel was the aggressor and Palestinians its victims. However, Ya'alon did not make
4680-405: The yearly gross receipts for the organization are expected to average $ 10,000 or more. If yearly gross receipts are expected to average less than $ 10,000, the filing fee is reduced to $ 400. There are some classes of organizations that automatically are treated as tax exempt under 501(c)(3), without the need to file Form 1023: The IRS released a software tool called Cyber Assistant in 2013, which
4752-494: Was "Another pro-Israeli organization that was formed after 1982 to monitor the media..." She further stated that CAMERA was one of several 'new groups' which constituted the "Israeli lobby" at the time. In 1988, Edward Said , a political activist and Professor of English and Comparative Literature at Columbia University , argued that not even the Israeli government has ventured arguments as extreme as CAMERA, and that "surely,
4824-477: Was "a kind of McCarthyism , frankly, that bashes us and causes people to question our commitment to doing this story fairly. And it exacerbates the legitimate anxieties of many in the Jewish community about the survival of Israel." CAMERA published Alex Safian 's detailed critique of The Israel Lobby and U.S. Foreign Policy , a paper written by Harvard University professor Stephen Walt and University of Chicago professor John Mearsheimer . Safian argued that
4896-476: Was formed after 1982 to monitor the media is the Committee for Accuracy in Middle East Reporting (CAMERA). The term "Israeli lobby" loosely refers to the approximately thirty-eight major Jewish groups that concern themselves with Israel and with influencing US Middle East policy to serve the interests of the Jewish state. (Since the 1982 war in Lebanon, there has been a proliferation of new groups, in addition to
4968-729: Was not right to outright dismiss his apology. CAMERA said true repentance required Carter to reverse any of the perceived harm he caused, and called on the president to take "concrete actions to redress troubling false statements" the group said he made about the war Israel waged in Gaza. Ira Forman , chief executive of the Washington-based National Jewish Democratic Council , said it was " mensch -like" to accept and encourage Carter's remarks. In 1986, Florida International University political science professor Cheryl A. Rubenberg noted CAMERA
5040-477: Was previously on CAMERA's advisory board. In a 2003 profile of the organization in The Boston Globe , Mark Jurkowitz observed that "its detractors see CAMERA as a myopic and vindictive special interest group trying to muscle its views into media coverage. ... To many in the media CAMERA is ... an advocacy group trying to impose its pro-Israeli views on mainstream journalism." Mitchell Kaidy, writing in
5112-408: Was succeeded by Form 1023-EZ in 2014. There is an alternative way for an organization to obtain status if an organization has applied for a determination and either there is an actual controversy regarding a determination or the Internal Revenue Service has failed to make a determination. In these cases, the United States Tax Court , the United States District Court for the District of Columbia , and
5184-786: Was the great proxy war of the last year, and its general is Andrea Levin." In 2008 CAMERA launched a campaign to alter Misplaced Pages articles to support the Israeli side of the Israeli–Palestinian conflict . The campaign suggested that pro-Israeli editors should pretend to be interested in other topics until elected as administrators. Once administrators they were to misuse their administrative powers to suppress pro-Palestinian editors and support pro-Israel editors. Some members of this conspiracy were banned by Misplaced Pages administrators. On its official website, CAMERA describes itself as "a media-monitoring, research and membership organization devoted to promoting accurate and balanced coverage of Israel and
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