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99-664: The color has been adopted by several fraternities and sororities across the United States as well as by numerous secondary schools and other colleges and universities including Johns Hopkins University . It has also been used as the official color of a number of sports teams, including the Houston Oilers , the Buffalo Braves , and the Tampa Bay Rays . Columbia blue derives from the official colors of

198-462: A federal court decision in 2018. The origins of 501(c)(4) organizations date back to the Revenue Act of 1913 , which created a new group of tax-exempt organizations dedicated to social welfare in a precursor to what is now Internal Revenue Code Section 501(c)(4). The Protecting Americans from Tax Hikes Act of 2015 introduced a new requirement on 501(c)(4) organizations. Within 60 days of

297-503: A 2009 publication, the university officially lists Columbia blue as Pantone 290, though a darker shade, such as Pantone 292, may still be called Columbia blue when used on a light background. "Secondary Blues" used by the university include Pantone 284, 285, 286, and 280, while the Columbia University Irving Medical Center uses Pantone 7686 and 3005. In one of the first attempts at standardization,

396-524: A 501(c)(5) organization, that expressly advocates for the election or defeat of a particular political candidate and spends more than $ 250 during a calendar year must disclose the name of each person who contributed more than $ 200 during the calendar year to the Federal Election Commission . The Federal Election Commission is required to enforce this provision based on a federal court decision in 2018. A 501(c)(6) organization

495-419: A 501(c)(6) organization to raise and distribute over $ 250 million during the 2012 election campaigns without disclosing its donors. The group's existence was not publicly known until nearly a year after the election. A business's membership dues paid to a 501(c)(6) organization are generally an ordinary and necessary business expense. The membership dues are tax-deductible in full unless a substantial part of

594-543: A chapter room located inside the fraternity's house. Entry into chapter rooms is often prohibited to all but the initiated. In one extreme case, the response of firefighters to a blaze signaled by an automated alarm at the Sigma Phi chapter house at the University of Wisconsin in 2003 was hampered in part because fraternity members refused to disclose to emergency responders the location of the hidden chapter room, where

693-414: A club of individuals, and no individual may derive profit from the organization's net earnings. Examples include college alumni associations ; college fraternities or college sororities operating chapter houses for students; country clubs ; amateur sport clubs ; supper clubs that provide a meeting place, library, and dining room for members; hobby clubs ; and garden clubs . A substantial amount of

792-563: A council of multicultural Greek organizations. The National Multicultural Greek Council , officially formed in 1998, is a coordinating body of 19 Greek organizations, including nine fraternities, and ten sororities with cultural affiliations. The first multicultural sorority, Mu Sigma Upsilon , was established in November 1981 at Rutgers University in New Brunswick, New Jersey . The formation of this Greek organization allowed for

891-680: A minority of Greek-letter organizations and no such fraternity is currently a member of the North American Interfraternity Conference, the largest international association of fraternities. The first coed fraternity was Pi Alpha Tau (1963–1991) at the University of Illinois at Chicago . Much more commonly, coed fraternities exist in the form of service fraternities, such as Alpha Phi Omega , Epsilon Sigma Alpha , Alpha Tau Mu and others . These organizations are similar to social fraternities and sororities, except they are coed and non-residential. Similarly, in

990-507: A national or international organization that sets standards, regulates insignia and ritual, publishes a journal or magazine for all of the chapters of the organization, and has the power to grant and revoke charters to chapters. These federal structures are largely governed by alumni members of the fraternity, though with some input from the active (student) members. Before 1900, the expansion of fraternal housing and competition among fraternities led to increasingly aggressive recruitment among

1089-757: A primary benefactor of this organization type, dating to the 19th century. According to the Internal Revenue Service, a 501(c)(5) organization has a duty of providing service to its members first. The organization's benefits may not inure to a specific member, but the rules for inurement vary among the three different types of organizations under this segment. A 501(c)(5) organization can make unlimited corporate, individual, or union contributions. A labor organization may pay benefits to its members because paying benefits improves all members' shared working conditions. An agricultural organization can provide financial assistance to its members in order to improve

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1188-417: A public charity's activities can go to lobbying, charities may register for a 501(h) election allowing them to lawfully conduct lobbying activities as long as their financial expenditure does not exceed a specified amount. 501(c)(3) organizations risk loss of tax exempt status if any of these rules are violated. A 501(c)(3) organization is allowed to conduct some or all of its charitable activities outside

1287-599: A scholastic honor society and abandoned secrecy. In 1825, Kappa Alpha Society , the first fraternity to retain its social characteristic, was established at Union College in Schenectady, New York . In 1827, Sigma Phi and Delta Phi were also founded at the same institution, creating the Union Triad . The further birthing of Psi Upsilon (1833), Omicron Kappa Epsilon (1834), Chi Psi (1841), and Theta Delta Chi (1847) collectively established Union College as

1386-500: A sequence of two or three Greek letters, for instance, Delta Delta Delta , Sigma Chi , Chi Omega , or Psi Upsilon . There are a few exceptions to this general rule, as in the case of the fraternities Triangle , Acacia , and Seal and Serpent . There are approximately nine million student and alumni members of fraternities and sororities in North America , or about three percent of the total population. Roughly 750,000 of

1485-433: A specific section of university-owned housing provided to them. Some fraternities and sororities are un-housed, with members providing their accommodations. In many of these cases, the fraternity or sorority owns or rents a non-residential clubhouse on or off campus to use for meetings and other activities. With a few exceptions, most fraternities and sororities are secret societies . While the identity of members or officers

1584-446: A specific type of business is also not typically qualifying, as that would usually be more of a commercial enterprise. For example, the service of managing health insurance plans for its member businesses is often a commercial enterprise if it is not substantially related to improving the business conditions for specific lines of businesses. An association that promotes the common interests of certain hobbyists would not qualify because

1683-463: A substantial number of these activities, then only the amount of dues or contributions that can be attributed to other activities may be deductible as a business expense. The organization must provide a notice to its members containing a reasonable estimate of the amount related to lobbying and political campaign expenditures, or else it is subject to a proxy tax on its lobbying and political campaign expenditures. It must also state that contributions to

1782-590: A whole, however, the organization will generally qualify if it also performs other services for its members. Much like 501(c)(4) and 501(c)(5) organizations, 501(c)(6) organizations may also perform some political activities. 501(c)(6) organizations are allowed to attempt to influence legislation that is related to the common business interests of its members. A 501(c)(6) organization may receive unlimited contributions from corporations, individuals, and labor unions. The names and addresses of contributors are not required to be made available for public inspection, with

1881-576: Is a business league, a chamber of commerce like the U.S. Chamber of Commerce , a real estate board, a board of trade, a professional football league or an organization like the Edison Electric Institute and the Security Industry Association , that are not organized for profit and no part of the net earnings goes to the benefit of any private shareholder or individual. A business league may qualify if it

1980-646: Is a social welfare organization, such as a civic organization or a neighborhood association . An organization is considered by the IRS to be operated exclusively for the promotion of social welfare if it is primarily engaged in promoting the common good and general welfare of the people of the community. Net earnings must be exclusively used for charitable, educational, or recreational purposes. According to The Washington Post , 501(c)(4) organizations: ...are allowed to participate in politics, so long as politics do not become their primary focus. What that means in practice

2079-442: Is an association of persons having a common business interest, whose purpose is to promote the common business interest and whose activities improve business conditions rather than actually conduct the business itself. Members of the organization must be of the same trade, business, occupation, or profession in order to qualify. A local chamber of commerce or board of trade could qualify for similar reasons except that they may promote

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2178-432: Is being contested vigorously in U.S. federal court by several affected fraternities and sororities. Individual chapters of fraternities and sororities are largely self-governed by their active (student) members; however, alumni members may retain legal ownership of the fraternity or sorority's property through an alumni chapter or alumni corporation. All of a single fraternity or sorority's chapters are generally grouped in

2277-460: Is effectively blindfolded during the proceedings, and at last, still sightless, I was led down flights of steps into a silent crypt and helped into a coffin, where I was to stay until the Resurrection...Thus it was that just as my father passed from this earth, I was lying in a coffin during my initiation into Delta Kappa Epsilon. Meetings and rituals are sometimes conducted in what is known as

2376-453: Is facilitate and accomplish acts of community service ; this is in contrast to certain social fraternities and sororities or religious fraternities and sororities that participate in philanthropy and community service as a non-primary (secondary or tertiary) mission. Fraternities and sororities traditionally have been single-sex organizations, with fraternities consisting exclusively of men and sororities consisting exclusively of women. In

2475-402: Is not required to send the notification if the organization was formed on or before July 8, 2016, and it either applied for a determination letter using Form 1024 or filed a Form 990 between December 19, 2015, and July 8, 2016. As of January 2018, the application for recognition of exemption as a 501(c)(4) organization is a new form, Form 1024-A, rather than Form 1024. Between 2010 and 2017,

2574-564: Is one of the oldest and largest women's membership organizations, representing more than four million women at 655 college and university campuses and 4,500 local alumni chapters in the U.S. and Canada. In 1867, the Chi Phi fraternity established its Theta chapter at the University of Edinburgh in Scotland , marking the first foray of the American social fraternity outside the borders of

2673-612: Is 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 a deduction, for federal income tax purposes, for some donors who make charitable contributions to most types of 501(c)(3) organizations, among others. The IRS explains that to be tax-exempt, "an organization must be organized and operated exclusively for exempt purposes ... and none of its earnings may inure to any private shareholder or individual." Private inurement means that

2772-598: Is rarely concealed, fraternities and sororities initiate members following the pledge period through sometimes elaborate private rituals, frequently drawn or adopted from Masonic ritual practice or that of the Greek mysteries. After an initiation ritual, the organization's secret motto, secret purpose, and secret identification signs, such as handshakes and passwords, are usually revealed to its new members. Some fraternities also teach initiates an identity search device used to confirm fellow fraternity members. Julian Hawthorne ,

2871-575: Is related to its purpose. A 501(c)(4) organization may directly or indirectly support or oppose a candidate for public office as long as such activities are not a substantial amount of its activities. A 501(c)(4) organization that lobbies must register with the Clerk of the House if it lobbies members of the House or their staff. Likewise, a 501(c)(4) organization must register with the Secretary of

2970-402: Is related to the common union interests of its members. 501(c)(5) organizations can receive unlimited contributions from corporations, individuals, and labor unions. The names and addresses of contributors are not required to be made available for public inspection. All other information, including the amount of contributions, the description of noncash contributions, and any other information,

3069-418: Is required to be made available for public inspection unless it clearly identifies the contributor. A union membership dues paid to a 501(c)(5) organization are generally an ordinary and necessary business expense. The membership dues are tax-deductible in full unless a substantial part of the 501(c)(5) organization's activities consists of political activity, in which case a tax deduction is allowed only for

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3168-524: Is that they must spend less than 50 percent of their money on politics. So long as they don't run afoul of that threshold, the groups can influence elections, which they typically do through advertising. 501(c)(4)s are similar to 501(c)(5)s and 501(c)(6)s in that the organizations may inform the public on controversial subjects and attempt to influence legislation relevant to its program. Unlike 501(c)(3) organizations, they may also participate in political campaigns and elections, as long as their primary activity

3267-591: Is the promotion of social welfare and related to the organization's purpose. The income tax exemption for 501(c)(4) organizations applies to most of their operations, but income spent on political activities—generally the advocacy of a particular candidate in an election—is taxable. An "action" organization generally qualifies as a 501(c)(4) organization. An "action" organization is one whose activities substantially include, or are exclusively, direct or grassroots lobbying related to advocacy for or against legislation or proposing, supporting, or opposing legislation that

3366-736: Is used as one of the two or three color symbols for the following colleges , universities and high schools : Fraternities and sororities In North America , fraternities and sororities ( Latin : fraternitas and sororitas , 'brotherhood' and 'sisterhood') are social clubs at colleges and universities . They are sometimes collectively referred to as Greek life or Greek-letter organizations , as well as collegiate fraternities or collegiate sororities to differentiate them from traditional not (exclusively) university-based fraternal organizations and fraternal orders that have historically acted as friendly societies or benefit societies to certain groups unlike

3465-557: The Mother of Fraternities . The social fraternity Chi Phi , officially formed in 1854, traces its roots to a short-lived organization founded at Princeton University in Princeton, New Jersey , in 1824 bearing the same name. Fraternities represented the intersection between dining clubs , literary societies , and secret initiatory orders such as Freemasonry . Their early growth was widely opposed by university administrators, though

3564-527: The Philolexian Society , which was founded at Columbia in 1802. Members of the society have been reported to have worn blue satin rosettes and silver tassels as part of their academic regalia , while members of the rival Peithologian Society would wear white rosettes and gold tassels. The color was first combined with white to represent the university in 1852, during a joint event between the two societies. Both parties wishing to be represented in

3663-417: The U.S. House of Representatives and 40 percent of members of the U.S. Senate were members of fraternities or sororities. 501(c)(7) organization A 501(c) organization is a nonprofit organization in the federal law of the United States according to Internal Revenue Code (26 U.S.C. § 501(c)). Such organizations are exempt from some federal income taxes . Sections 503 through 505 set out

3762-781: The United States cabinet have been members of fraternities and sororities, and the current chief executive officers of five of the ten largest Fortune 500 companies are members of fraternities and sororities. In addition, 85 percent of all justices of the U.S. Supreme Court since 1910 have been members of fraternities. U.S. presidents since World War II who have been initiated into fraternities are George W. Bush , George H. W. Bush , Bill Clinton , Ronald Reagan , Harry S. Truman , Gerald Ford , and Franklin Roosevelt . Three Prime Ministers of Canada have been members of fraternities. In 2013, about 25 percent of members of

3861-684: The Upsilon Sigma Phi , was founded in 1918. The first Greek-letter sorority, UP Sigma Beta Sorority, was recognized in 1932. Many early fraternities referred to Christian principles or to a Supreme Being in general, as is characteristic of fraternal orders . Some, such as Alpha Chi Rho (1895) and Alpha Kappa Lambda (1907), only admitted Christians , while others, such as Beta Sigma Psi (1925) and Phi Kappa Theta (1959), catered to students belonging with certain denominations of Christianity, such as Lutheranism and Catholicism . Due to their exclusion from Christian fraternities in

3960-439: The 1914 Clayton Antitrust Act or the 1914 Federal Trade Commission Act . IRC 501(c)(6) amendment was enacted in 1966 to ensure that a professional football league's exemption would not be jeopardized because it administered a players' pension fund. Additionally, a professional sports league's exemption is not to be jeopardized because its primary source of revenue is the sale of television broadcasting rights to its games because

4059-436: The 2012 election season. Every organization, including a 501(c)(4) organization, that expressly advocates for the election or defeat of a particular political candidate and spends more than $ 250 during a calendar year must disclose the name of each person who contributed more than $ 200 during the calendar year to the Federal Election Commission . The Federal Election Commission is required to enforce this provision based on

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4158-457: The 501(c)(6) organization's activities consists of political activity, in which case a tax deduction is allowed only for the portion of membership dues that are for other activities. Every organization, including a 501(c)(6) organization, that expressly advocates for the election or defeat of a particular political candidate and spends more than $ 250 during a calendar year must disclose the name of each person who contributed more than $ 200 during

4257-477: The 990 form. 501(c)(3) tax-exemptions apply to entities that are organized and operated exclusively for religious , charitable , scientific , literary , or educational purposes; or for testing for public safety, to foster national or international amateur sports competition, or for the prevention of cruelty to children or animals . The 501(c)(3) exemption also applies for any unincorporated community chest , fund, cooperating association , or foundation that

4356-457: The Form 990-EZ or Form 990-PF) must be available for public inspection and photocopying at the offices of the exempt organization, through a written request and payment for photocopies by mail from the exempt organization, or through a direct Form 4506-A "Request for Public Inspection or Copy or Political Organization IRS Form" request to the IRS of for the past three tax years. Form 4506-A also allows

4455-1025: The IRS Publication 557, in the Organization Reference Chart section, the following is an exact list of 501(c) organization types (29 in total) and their corresponding descriptions. Under Section 511, a 501(c) organization is subject to tax on its " unrelated business income ", whether or not the organization actually makes a profit, but not including selling donated merchandise or other business or trade carried on by volunteers, or certain bingo games. Disposal of donated goods valued over $ 2,500, or acceptance of goods worth over $ 5,000 may also trigger special filing and record-keeping requirements. Tax exemption does not excuse an organization from maintaining proper records and filing any required annual or special-purpose tax returns , e.g., 26 U.S.C.   § 6033 and 26 U.S.C.   § 6050L . Prior to 2008, an annual return

4554-423: The Internal Revenue Service does not consider hobbies to be activities conducted as businesses. An organization whose primary activity is advertising the products or services of its members does not qualify because the organization is performing a service for its members rather than promoting common interests. If an organization's primary activity is advertising the products or services of its members' industry as

4653-560: The Senate if it lobbies members of the Senate or their staff. In addition, the 501(c)(4) organization must either inform its members the amount it spends on lobbying or pay a proxy tax to the Internal Revenue Service. Lobbying expenses and political expenses are not deductible as business expenses. The use of 501(c)(4), 501(c)(5), and 501(c)(6) organizations has been affected by the 2007 case FEC v. Wisconsin Right to Life, Inc. , in which

4752-634: The South acquired one. Chapters of many fraternities followed suit, purchasing and, less often, building them with support of alumni. Phi Sigma Kappa's chapter home at Cornell, completed in 1902, is the oldest such house still occupied by its fraternal builders. Sororities, originally called women's fraternities, began to develop in 1851 with the formation of the Adelphean Society Alpha Delta Pi , though fraternity-like organizations for women didn't take their current form until

4851-564: The Supreme Court struck down the part of the McCain-Feingold Act that prohibited 501(c)(4)s, 501(c)(5)s, and 501(c)(6)s from broadcasting electioneering communications. The Act defined an electioneering communication as a communication that mentions a candidate's name 60 days before a primary or 30 days before a general election. Contributions to 501(c)(4) organizations are not tax-deductible as charitable donations unless

4950-460: The United States, Jewish students began to establish their own fraternities in 1895 and 1920, with the first one being Zeta Beta Tau , founded in 1898. Although many of the religion-specific requirements for many fraternities and sororities have been relaxed or removed, there are some today that continue to rally around their faith as a focal point, such as Beta Upsilon Chi (1985) and Sigma Alpha Omega (1998). Numerous Greek organizations in

5049-559: The United States, fraternities and sororities have a statutory exemption from Title IX legislation prohibiting this type of gender exclusion within student groups, and organizations such as the Fraternity and Sorority Political Action Committee lobby to maintain it. Since the mid-20th century, a small number of fraternities, such as Alpha Theta , Lambda Lambda Lambda , and Alpha Phi Omega have opted to become co-educational and admit female members; however, these generally represent

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5148-558: The United States, professional fraternities, such as Alpha Kappa Psi , Delta Sigma Pi , and Phi Gamma Nu are required to be co-ed under the Title IX amendments, as are any fraternities that are not social fraternities. In 2014, Sigma Phi Epsilon became the first fraternity in the North American Interfraternity Conference to accept transgender members, or those identifying as male, to join

5247-404: The United States. 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 the 501(c)(3) organization is not merely serving as an agent or conduit of a foreign charitable organization. Additional procedures are required of 501(c)(3) organizations that are private foundations . A 501(c)(4) organization

5346-492: The United States. Fraternities and sororities have been criticized for practicing elitism and favoritism , discriminating against non White students and other marginalized groups, conducting dangerous hazing rituals , and facilitating alcohol abuse . Many colleges and universities have sought to reform or eliminate them due to these concerns, but these efforts have typically been met with intense controversy. The first fraternity in North America to incorporate most of

5445-677: The United States. At the time, many students from the American South were moving to Europe to study because of the disrepair southern universities fell into during the American Civil War . One such group of Americans organized Chi Phi at Edinburgh; however, during the Theta chapter's existence, it initiated no non-American members. With declining American enrollment at European universities, Chi Phi at Edinburgh closed in 1870. Nine years following Chi Phi's abortive colonization of

5544-666: The United States], Kappa Alpha Theta , was established in Toronto in 1887. By 1927 there were 42 fraternity and sorority chapters at the University of Toronto and 23 at McGill University. A few chapters were also reported at the University of British Columbia , Carleton University , Dalhousie University , University of Manitoba , Queen's University , University of Western Ontario , Wilfrid Laurier University , University of Waterloo and Brock University . The arrival of

5643-507: The University of Edinburgh, a second attempt was made to transplant the fraternity system outside the United States. In 1879, Zeta Psi established a chapter at the University of Toronto . Zeta Psi's success in Toronto prompted it to open a second Canadian chapter at McGill University , which it chartered in 1883. Other early foundations were Kappa Alpha Society at Toronto in 1892 and at McGill in 1899, and Alpha Delta Phi at Toronto in 1893 and at McGill in 1897. The first sorority [outside

5742-555: The broadcasting of games increases public awareness of the sport. In 2013, Senator Tom Coburn introduced legislation to disallow a tax exemption for the National Football League , the Professional Golfers' Association of America , and other professional sports organizations. Coburn estimated the tax exemption cost $ 100 million, but he said he could not get other members of Congress to support

5841-603: The calendar year to the Federal Election Commission . The Federal Election Commission is required to enforce this provision based on a federal court decision in 2018. The predecessor of IRC 501(c)(6) was enacted as part of the Revenue Act of 1913 likely due to a U.S. Chamber of Commerce request for an exemption for nonprofit "civic" and "commercial" organizations, which resulted in IRC 501(c)(4) for nonprofit "civic" organizations and IRC 501(c)(6) for nonprofit "commercially-oriented" organizations. The Revenue Act of 1928 amended

5940-437: The chapters of fraternities and sororities in which they have particular interests. Usually, after a potential new member has attended several such events, officers or current members meet privately to vote on whether or not to extend an invitation, known as a "bid", to the prospective applicant. Those applicants who receive a bid, and choose to accept it, are considered to have "pledged" the fraternity or sorority, thus beginning

6039-408: The common economic interests of all the commercial enterprises in a given trade or community. In order to qualify for a tax-exemption under section 501(c)(6), the organization must specify that it seeks to promote and improve business condition for a specific type of business. Improving business conditions for all types of businesses is not generally qualifying. Similarly, providing a service for

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6138-725: The conditions of those engaged in agricultural pursuits generally. Members can benefit in incidental ways from the organization's exempt activities as long as the benefits are available to all persons. The first exemption for labor organizations from corporate income tax was enacted as part of the Payne–Aldrich Tariff Act of 1909 . The Revenue Act of 1913 excluded "labor, agricultural, or horticultural organizations" from income tax liability. Much like 501(c)(4) and 501(c)(6) organizations, 501(c)(5) organizations may also perform some political activities. 501(c)(5) organizations are allowed to attempt to influence legislation that

6237-420: The conflagration had erupted. The fraternity or sorority badge is an enduring symbol of membership in a Greek letter organization. Most fraternities also have assumed heraldic achievements. Members of fraternities and sororities address members of the same organization as "brother" (in the case of fraternities) or "sister" (in the case of sororities). The names of almost all fraternities and sororities consist of

6336-474: The current fraternity and sorority members are students who belong to an undergraduate chapter. A 2007 survey conducted by Princeton University found that White and higher-income Princeton students are much more likely than other Princeton students to be in fraternities and sororities. Senior surveys from the classes of 2009 and 2010 showed that 77 percent of sorority members and 73 percent of fraternity members were White. Since 1900, 63 percent of members of

6435-460: The elements of modern fraternities was Phi Beta Kappa , founded at the College of William and Mary in 1775. The founding of Phi Beta Kappa followed the earlier establishment of two other secret student societies that had existed on that campus as early as 1750. In 1779 Phi Beta Kappa expanded to include chapters at Harvard and Yale. By the early 19th century, the organization transformed itself into

6534-464: The emergence of a multicultural fraternity and sorority movement, giving birth to a multicultural movement. The main purpose of professional fraternities and sororities is to promote the interests of a particular profession and whose membership is generally restricted to students and alumni in particular academic disciplines or industries . The term service fraternities and sororities, is used to describe Greek life organizations who’s primary purpose

6633-412: The establishment of Pi Beta Phi in 1867 and Kappa Alpha Theta and Kappa Kappa Gamma in 1870. The term sorority was used by a professor of Latin at Syracuse University , Frank Smalley, who felt the word "fraternity" was inappropriate for a group of ladies. The word comes from Latin soror , meaning "sister," "cousin, daughter of a father's brother," or "female friend." The first organization to use

6732-421: The exception of a 501(c)(6) organization that makes independent expenditures . All other information, including the amount of contributions, the description of non-cash contributions, and any other information, is required to be made available for public inspection unless it clearly identifies the contributor. The U.S. Chamber of Commerce is a large political spender, and Freedom Partners used its status as

6831-410: The exclusively religious activities of any religious order; and religious organizations; and most organizations whose annual gross receipts are less than $ 5,000. Failure to file such timely returns and to make other specific information available to the public also is prohibited. Between 2010 and 2017 the IRS revoked the nonprofit status of more than 760,000 nonprofit organizations for failing to file

6930-710: The fraternity system in Asia accompanied the introduction of the American educational system in the Philippines . The first fraternities were established in the University of the Philippines . The now-defunct Patriotic and Progressive Rizal Center Academic Brotherhood (Rizal Center Fraternity), a brotherhood of Jose Rizal followers, was founded in 1913. This was followed by the Rizal Center Sorority. The first Greek-letter organization and fraternity in Asia,

7029-420: The fraternity upon accepting a bid. Unique among most campus organizations, members of social Greek letter organizations usually congregate and sometimes live together in large houses generally privately owned by the organization itself, or by the organization's alumni association. Often fraternities and sorority houses, called lodges or chapter houses, are located on the same street or in close quarters within

7128-539: The increasing influence of fraternity alumni, as well as several high-profile court cases, succeeded in largely muting opposition by the 1880s. The first fraternity meeting hall, or lodge, seems to have been that of the Alpha Epsilon chapter of Chi Psi at the University of Michigan in Ann Arbor, Michigan , in 1845, leading to a tradition in that fraternity to name its buildings "lodges". As fraternity membership

7227-446: The law and the underlying presumption that they were less able than men," but at the same time had to deal with the same challenges as fraternities with college administrations. Today, both social and multicultural sororities are present on more than 650 college campuses across the United States and Canada. The National Panhellenic Conference (NPC) serves as the umbrella organization for 26 international sororities. Founded in 1902, NPC

7326-460: The legislation. A 501(c)(7) organization is a social or recreational club that is organized for pleasure, recreation, and other nonprofitable purposes. Members must share interests and have a common goal directed toward pleasure and recreation, and the organization must provide opportunities for personal contact among members. The organization's facilities and services must be open to its members and their guests only. The organization must be

7425-507: The life of the fraternity or sorority, but most likely not be permitted to hold office in the organization. After the new member period, a second vote of members may sometimes be taken, often, but not always, using a blackball system. New members who pass this second vote are invited to a formal and secret ritual of initiation into the organization, advancing them to full membership. Many Greek-letter organizations give preferential consideration for pledging to candidates whose parent or sibling

7524-440: The new fellow to mark him as a new member of the fraternity which he opted to join. Baird's further indicates that the tradition was adopted from English boarding schools, similarly jostling to recruit incoming prospects, which the aggressive fraternities found to be "handy to imitate". Variations of Rush Week continued to evolve, some offering immediate recruitment and some deferred until the second half of freshman year, or even into

7623-511: The number of 501(c)(4) organizations dropped from almost 140,000 to fewer than 82,000. In 2017 revocations of 501(c)(4) groups comprised 58% which usually is only 15% of the total nonprofits which have their tax status revoked by the IRS for their failure to file Form 990. A 501(c)(5) organization is a labor organization, an agricultural organization, or a horticultural organization. Labor unions, county fairs, and flower societies are examples of these types of groups. Labor union organizations were

7722-817: The ones mentioned in this article. Generally, membership in a fraternity or sorority is obtained as an undergraduate student but continues thereafter for life by gaining alumni status. Some accept graduate students as well, some also provide honorary membership in certain circumstances. Individual fraternities and sororities vary in organization and purpose, but most - especially the dominant form known as social fraternities and sororities - share five common elements: Fraternities and sororities engage in philanthropic activities , host parties, provide "finishing" training for new members such as instruction on etiquette, dress, and manners, and create networking opportunities for their newly graduated members. Fraternities and sororities can be tax-exempt 501(c)(7) organizations in

7821-720: The organization are not deductible as charitable contributions during fundraising. A 501(c)(4) organization is not required to disclose their donors publicly, with the exception of organizations that make independent expenditures as of 2018. The former complete lack of disclosure led to extensive use of the 501(c)(4) provisions for organizations that are actively involved in lobbying , and has become controversial. Criticized as " dark money ", spending from these organizations on political advertisements has exceeded spending from Super PACs . Spending by organizations that do not disclose their donors increased from less than $ 5.2   million in 2006 to well over $ 300   million during

7920-400: The organization is either a volunteer fire department or a veterans organization. Dues or contributions to 501(c)(4) organizations may be deductible as a business expense under IRC 162, although amounts paid for intervention or participation in any political campaign, direct lobbying, grass roots lobbying, and contact with certain federal officials are not deductible. If a 501(c)(4) engages in

8019-409: The organization's assets must not unduly benefit a person. Organizations described in section 501(c)(3) are prohibited from conducting political campaign activities to intervene in elections to public office. On the other hand, public charities (but not private foundations) may conduct a limited amount of lobbying to influence legislation. Although the law states that "No substantial part..." of

8118-414: The organization's formation, a 501(c)(4) organization is required to file Form 8976 with the Internal Revenue Service as notification that it is operating as a section 501(c)(4) organization. The Internal Revenue Service will acknowledge receipt of the notification, but the acknowledgment is not a determination that the organization qualifies for section 501(c)(4) tax-exempt status. A 501(c)(4) organization

8217-480: The past have enacted formal and informal prohibitions on pledging individuals of different races and cultural backgrounds. This began with historically White fraternities and sororities excluding African Americans due to racism. Historically Black fraternities and sororities were spearheaded thereafter in response. Racist policies have since been abolished by the North American Interfraternity Conference , and students of various ethnicities have come together to form

8316-404: The pledge period (new member period). Students participating in rush are known as "rushees", Potential New Members "PNMs", while students who have accepted a bid to a specific fraternity or sorority are known as "new members" or in some cases "pledges". A new member period may last anywhere from one weekend to several months. During this time, new members might participate in almost all aspects of

8415-418: The portion of membership dues that are for other activities. Because associations involved in fishing and seafood harvesting were having difficulties qualifying for reduced postal rates, in 1976 Congress established Internal Revenue Code Section 501(5) to define "agriculture" as the art or science of cultivating land, harvesting crops or aquatic resources, or raising livestock. Every organization, including

8514-600: The promotion of the event, and having decided that using all four colors would be excessive, they picked the color scheme of blue and white, the former borrowed from the Philolexian Society, and the latter from the Peithologian. The two colors were quickly adopted by students to represent the College. According to John Howard Van Amringe , the color first entered official use during a boat race in 1873. In

8613-508: The public inspection or photocopying access to Form 1023 "Application for Recognition of Exemption" or Form 1024, Form 8871 "Political Organization Notice of Section 527 Status", and Form 8872 "Political Organization Report of Contribution and Expenditures". Internet access to many organizations' 990 and some other forms are available through GuideStar . Certain organizations are exempt from filing Form 990, such as churches, their integrated auxiliaries, and conventions or associations of churches;

8712-560: The requirements for obtaining such exemptions. Many states refer to Section 501(c) for definitions of organizations exempt from state taxation as well. 501(c) organizations can receive unlimited contributions from individuals, corporations , and unions . For example, a nonprofit organization may be tax-exempt under section 501(c)(3) if its primary activities are charitable, religious, educational, scientific, literary, testing for public safety, fostering amateur sports competition, or preventing cruelty to children or animals . According to

8811-502: The same neighborhood, which may be colloquially known as "Greek row", "frat row", or "sorority row". Often, chapter houses are uniquely designed, highly elaborate, and very expensive to operate and maintain. Usually, the more expensive the house the higher the annual organization dues. The features and size of Greek houses play a major role in chapters remaining competitive in recruiting and retaining members on many campuses. At some, often small colleges, fraternities and sororities occupy

8910-540: The second year. Formal recruitment on all, or virtually all campuses continues as a defined Rush week, while many campuses and most chapters offer ongoing "informal rush" to welcome potential members, amounting to hundreds of thousands of new members every year. Today, most Greek letter organizations select potential members through a two-part process of vetting and probation, called rushing and pledging, respectively. During rush (recruitment), students attend designated social events, and sometimes formal interviews, hosted by

9009-515: The social fraternities, which had hitherto followed the methodical process of tapping and individualized invitations that are still present among honorary and professional fraternities. In an introductory article about the nature and history of Fraternal life, Baird's Manual indicates that the term " Rushing " and later, " Rush week " hearken to the effort to rush to meet incoming trains filled with new classmates and delegations of freshmen students, where bids were offered and lapel pins then "spiked"

9108-497: The social fraternity. Several sororities have adjusted their policies to confirm that transgender prospective members are allowable. Importantly, all these variants have stemmed from a process of self-determination, without challenge by other Greeks. In a bellwether case in 2016, Harvard University changed its student conduct code to bar members of single-sex groups from leading campus groups, serving as captains of sports teams, or participating in valuable academic fellowships. This

9207-449: The son of Nathaniel Hawthorne , wrote in his posthumously published Memoirs of his initiation into Delta Kappa Epsilon : I was initiated into a college secret society—a couple of hours of grotesque and good-humored rodomontade and horseplay, in which I cooperated as in a kind of pleasant nightmare, confident, even when branded with a red-hot iron or doused head-over-heels in boiling oil, that it would come out all right. The neophyte

9306-460: The statute to include real estate boards. In 1966, professional football leagues were added to the described organizations. The Revenue Act of 1913 related to professional football leagues had both antitrust and tax provisions: The antitrust provision was enacted to permit the merger of the National and American Football Leagues to go forward without fear of an antitrust challenge under either

9405-467: The term "sorority" was Gamma Phi Beta , established in 1874. The development of fraternities for women during this time was a major accomplishment in the way of women's rights and equality. By mere existence, these organizations were defying the odds; the founding women were able to advance their organizations despite many factors working against them. The first "Women's Fraternities" not only had to overcome "restrictive social customs, unequal status under

9504-483: The university's athletics department declared Columbia blue to be Pantone 292 in 1999, though, as of 2016, the Columbia Lions actually use Pantone 291; however, Pantone 292 still remains a popular byword for Columbia blue and the university as a whole. #B9D9EB #69B3E7 #6CACE4 #0072CE Organizations, fraternities and sororities that use Columbia blue for their colors: Columbia blue

9603-465: Was a member of the same fraternity or sorority. Such prospective candidates are known as "legacies". Membership in more than one fraternity or sorority is acceptable, but only in accordance within specific Greek councils. Recently, some Greek-letter organizations have replaced the term "pledge" with that of "associate member" or "new member". Sigma Alpha Epsilon , in 2014, abolished pledging altogether. Potential members are now immediately initiated into

9702-858: Was not generally required from an exempt organization accruing less than $ 25,000 in gross income yearly. Since 2008, most organizations whose annual gross receipts are less than $ 50,000 must file an annual information return known as Form 990-N . Form 990-N must be submitted electronically using an authorized IRS e-file provider. Form 990, Form 990-EZ, and Form 990-PF may be filed either by mail or electronically through an authorized e-file provider. Failure to file required returns such as Form 990 (Return of Organization Exempt From Income Tax) may result in fines of up to $ 250,000 per year. Exempt or political organizations, excluding churches or similar religious entities, must make their returns, reports, notices, and exempt applications available for public inspection. The organization's Form 990 (or similar such public record as

9801-410: Was punishable by expulsion at many colleges at this time, the house was located deep in the woods. The first residential chapter home, built by a fraternity, is believed to have been Alpha Delta Phi 's chapter at Cornell University , with groundbreaking dated to 1878. Alpha Tau Omega became the first fraternity to own a residential house in the South when, in 1880, its chapter at the University of

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