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64-468: The Chautauqua Institution ( / ʃ ə ˈ t ɔː k w ə / shə-TAW-kwə ) is a 501(c)(3) nonprofit education center and summer resort for adults and youth located on 2,070 acres (840 ha) in Chautauqua, New York , 17 miles (27 km) northwest of Jamestown in the western southern tier of New York state . Established in 1874, the institution was the home of, and provided the impetus for,

128-545: 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

192-484: A Sunday gate pass, which previously could be secured anonymously on Sundays, when there is no fee for entry. Carried bags larger than a wristlet will also be banned in the amphitheater. 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

256-509: 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

320-595: 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

384-544: 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

448-561: A course of Bible study that used the Park to teach the geography of the Holy Land . The institution has operated each summer since then, gradually expanding its season length and program offerings in the arts, education, religion, and music. It offers educational activities to the public during the season, with public events including popular entertainment, theater, symphony, ballet, opera, and visual arts exhibitions. The institution also offers

512-411: 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

576-444: 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

640-783: 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

704-467: 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

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768-623: A public lecture. Questions were raised about Chautauqua Institution after the stabbing of Salman Rushdie , although a state trooper and a sheriff's officer were present at the event. Michael Hill, president of the Chautauqua Institution, stated that the Institution had ensured that law enforcement officers were present for the event. He described the assault on Rushdie as "unlike anything in [the institution's] nearly 150-year history". However, one eyewitness claimed that there

832-409: A significant contribution to the literary arts." The Chautauqua Declaration is an annual declaration made at the Chautauqua Institution supporting international efforts to bring human rights violators to justice. The first declaration occurred following a meeting of current and former international chief prosecutors of international criminal tribunals and special courts in 2007. The declaration marked

896-442: 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

960-423: 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 a 501(c)(3) organization, a donor can consult the searchable online IRS list of charitable organizations to verify that

1024-433: A summer refuge to compose parts of his Concerto in F in a small, wooden piano studio. Sundays at Chautauqua feature worship services, both denominational and ecumenical. There is an afternoon Amphitheater program, such as a military band or student dance program. On Sundays, entrance to the Institution grounds is free. There is an annual program held on the first Tuesday of each August called "Old First Night." The event

1088-432: 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 the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals. An individual may not take

1152-440: 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 the payee or the payee's children. The payments are not tax-deductible charitable contributions even if

1216-761: A variety of recreational activities, plus a community education program called Special Studies along with residential programs of intensive study provided for students aiming for professional careers who audition for admittance into Chautauqua's Schools of Performing and Visual Arts. The physical setting of the institution defined its development as an assembly. The grounds are on the west shoreline of upper Chautauqua Lake . The early tent-camp assembly gave way to cottages and rooming houses, and then hotels, inns and eventually condominiums. Founder Lewis Miller's daughter, Mina Miller Edison (wife of inventor Thomas Edison ) offered literary classes in Fort Myers, Florida, through

1280-557: 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

1344-434: 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

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1408-800: 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 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

1472-700: Is at least one opportunity to catch an opera and a play put on by Chautauqua's resident summer companies. Operas are performed in English at Norton Hall, a 1930s-era, art-deco structure. There are also regularly scheduled organ recitals on the Massey Memorial Organ , student recitals, masterclasses, forums, and seminars for the sophisticated. A broad range of special courses in music, art, dance, drama, and general topics are available. The Chautauqua Schools of Music offers extremely competitive programs with scholarships. George Gershwin visited Chautauqua as

1536-495: Is by "gate ticket," which allows entrance into the grounds, use of Smith Memorial Library , use of public beaches and parks, and attendance at lectures and concerts. There is an additional charge for some courses, for films shown at the Chautauqua Cinema , for opera and theater tickets, and use of the tennis courts and golf courses. Cottages and rooms are available for long or short term rental. Programs offered during

1600-478: 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 the Internal Revenue Service. The same public inspection requirement applies to

1664-555: 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

1728-406: 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 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

1792-467: 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 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

1856-782: Is the "birthday party" for the institution, marking the anniversary of the opening of the first season in 1874. Several of the Chautauqua facilities will host fundraisers, including the Old First Night Run, a fun run around the grounds, hosted by the Chautauqua Sports Club, a lip-sync contest called Air Band hosted by the Chautauqua Boys' and Girls' Club, and a bake sale hosted by the Chautauqua Children's Club. All money raised goes to

1920-587: The Chautauqua movement that became popular in the United States in the late 19th and early 20th centuries. The Chautauqua Institution Historic District is listed on the National Register of Historic Places and was further designated a National Historic Landmark . Chautauqua was founded in 1874 by inventor Lewis Miller and Methodist Bishop John Heyl Vincent as a teaching camp for Sunday-school teachers. The teachers would arrive by steamboat on Chautauqua Lake , disembark at Palestine Park and begin

1984-491: The Khmer Rouge Tribunal . In the late 19th century, following the model of the Chautauqua Institution, the Chautauqua movement spread throughout the United States and was highly popular until the start of World War II . By the mid-1920s, when circuit Chautauquas were at their peak, they appeared in over 10,000 communities to audiences of more than 45 million. The movement combined several concepts prevalent in

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2048-694: The 100th anniversary of the Hague Convention of 1907 and included prosecutors from the Nuremberg trials through to the International Criminal Court . In August 2017, the Tenth Chautauqua Declaration was made, signed by prosecutors from the International Criminal Court , International Criminal Tribunal for the former Yugoslavia , Special Tribunal for Lebanon , Special Court for Sierra Leone and

2112-434: 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,

2176-601: The 21st century. The Chautauqua Literary and Scientific Circle (CLSC), founded in 1878 by Vincent, is one of America's oldest continuously operating book clubs. It was founded to promote self-learning and study, particularly among those unable to attend institutions of higher learning. Six to nine books are added to the reading list each year, with authors generally coming to Chautauqua to discuss their writing and to talk with readers. The Chautauqua Institution has been visited by political figures, celebrities, artists, musicians, scientists, and writers. Since its founding in 1874,

2240-502: 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,

2304-405: 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

2368-686: The Chautauqua Fund. Another Chautauqua favorite is the Fourth of July show at the Amphitheater specializing in patriotic-themed music followed by area fireworks viewed from the Chautauqua Lake . Occasional town barbecues at the town square (called Bestor Plaza) and weekly sailboat races are part of the overall unique Chautauqua experience. The Children's School, established in 1921, is a developmental preschool for youth ages 3–5 and

2432-548: 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

2496-663: The Institution has been visited by four sitting United States presidents including Ulysses S. Grant (1875), Theodore Roosevelt (1905), Franklin Delano Roosevelt (1936), and Bill Clinton (1996). It was at the Chautauqua Institution Amphitheater that Franklin Delano Roosevelt addressed a crowd of more than 12,000 with his historic “I hate war” speech in 1936. Future President James A. Garfield visited in 1880 and future President William McKinley visited Chautauqua Institution when he

2560-432: 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 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

2624-567: The Massey Organ most Wednesdays by organist Joshua Stafford. In 1914, 1928 and 1972, the Massey Organ received tonal changes and replacement or reconfiguring of some of the pipes. In 1992–1993, a complete reconstruction was completed by the Fischer Pipe Organ Company of Erie, Pennsylvania. All the existing pipes were restored to their original stop designations, some were replaced and new windchests added. As of 2016,

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2688-1022: The Valinda Society. After completing courses, students were given Chautauqua diplomas. In 1973, the National Park Service added the Institution to the National Register of Historic Places . In 1989, the Department of the Interior designated it a National Historic Landmark District consisting of most of the Institution property between NY 394, formerly NY 17J , the lake and (roughly) Lowell and North Avenues. Every summer during its nine-week season, Chautauqua Institution provides an array of programs including fine and performing arts, lectures, worship services, and religious programs, as well as recreational activities. Nearly 100,000 visitors come to Chautauqua to participate in these programs and events annually. Summer admission to Chautauqua

2752-723: The bench. Future Supreme Court Justice Stanley Forman Reed spoke at Chautauqua in July 1937 while serving as the United States Solicitor General. Future Justice Thurgood Marshall lectured at Chautauqua in August 1957 while serving as a director and chief counsel of the NAACP . The Institution has been visited by other historically notable figures including William James , Booker T. Washington , Susan B. Anthony , Amelia Earhart , and Eric Foner . Celebrities from

2816-405: 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

2880-453: The famous Chautauqua Institution . This high-precision instrument is subject to harsh winter conditions from the snowbelt downwind of Lake Erie . It is generally considered to be an outdoor symphonic organ . The instrument was installed in 1907 and given to the Chautauqua Institution by Eliza A. Massey in memory of her husband, Hart Massey . During the Chautauqua summer season, which runs from late June to late August, there are recitals on

2944-400: 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: Massey Memorial Organ The Massey Memorial Pipe Organ is located on the grounds of

3008-458: The grounds, their children meet in a special area by the lake and participate in sports, art, and recreational games, such as volleyball, sailing, swimming, field games, and pottery. The institution's grounds, located between New York State Route 394 and Chautauqua Lake , include public buildings, administrative offices, a library, movie theater, bookstore, hotel, condominiums, inns, rooming houses, and many private cottages available for rent during

3072-404: The institution: The Chautauqua Prize is an annual American literary award established by the Chautauqua Institution in 2012. The winner receives US$ 7,500 and all travel and expenses for a one-week summer residency at Chautauqua. It is a "national prize that celebrates a book of fiction or literary/narrative nonfiction that provides a richly rewarding reading experience and honors the author for

3136-674: The instrument has 5,640 pipes. A video documentary showing the instrument's 1992–1993 reconstruction was made by Rochester Institute of Technology student Frederick Rueckert. This DVD is currently available for purchase at the Chautauqua Institution bookstore, under the title "Between the Motion and the Music, the Massey Organ Reconstruction". In 2003, a 32' Bombarde stop was added to the instrument by Fischer Pipe Organ Company. This unique stop, built by AR Shopp and Company,

3200-515: 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

3264-435: 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 the names and addresses of certain large donors to the Internal Revenue Service on their annual returns, but this information

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3328-840: 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 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

3392-408: The performing arts who performed at Chautauqua include John Philip Sousa , Duke Ellington , Ella Fitzgerald , Lucille Ball , and Johnny Mathis ; and contemporary artists such as Rhiannon Giddens , Leann Rimes , Jimmie Johnson, Toby Keith , Harry Connick Jr. , Ben Folds , and Clay Aiken . In August 2022 author Salman Rushdie was stabbed multiple times at Chautauqua when he was about to give

3456-427: The post-civil war US, including: The ideals of the Chautauqua Institution spread throughout the United States through many Independent Chautauqua assemblies. Popping up were a series of traveling Chautauqua meetings, which incorporated many of the program's components, including lectures, music, nondenominational religious studies, and a focus on current issues. Several Independent Chautauquas have survived into

3520-409: 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 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

3584-676: 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 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

3648-407: The season. There are about 400 year-round residents, but the population can increase up to 7,500 guests per day during the summer season. The Institution is mostly a pedestrian community with bikes and scooters widely used along with a 12-mph speed limit for cars when authorized to be on the grounds. There are several parking lots located on the periphery that visitors utilize and then walk or bike into

3712-503: 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 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

3776-420: The vault now encased within the new Amphitheater back of house structure. During the winter months giant garage doors cover the instruments façade (front) pipes, protecting the instrument from the elements. This instrument is considered an outdoor instrument, where the air temperature of the outside is the same as inside the organ, this a challenge to keep the instrument in tune. Since 2021, the organ has been under

3840-600: The week at Chautauqua include devotional services and a lecture on a social, political, or academic issue in the morning, a religious or political topic in the afternoon, and a night of entertainment as the evening program. This evening Amphitheater event may be a symphony concert by the Chautauqua Symphony Orchestra , a dance program by the Chautauqua Ballet Company, or a show by an individual guest artist. During most weeks, there

3904-402: Was a pioneering program in the field of nursery-school education. The program consists of social, recreational, and educational activities that often incorporate other Chautauqua programs in the areas of music, drama, art, and recreation. The Chautauqua Boys and Girls Club is one of the oldest day camps in the United States, founded in 1893. While parents are engaging in various activities around

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3968-509: Was donated by Rueckert in memory of his grandparents and his college documentary project. In September 2016, the Chautauqua Amphitheater, which was listed on the national register of historic places, and housed the instrument was demolished to make way for a new and updated building. The new Amphitheater has integrated the existing Massey Memorial Organ and its brick organ vault, leaving the organ façade exposed as before and

4032-454: Was no security onstage. One attendee noted that while food and drinks was prevented from being brought into the event, there was no screening for weapons. It was alleged that the leadership of the Chautauqua Institution disregarded recommendations for security precautions because they felt it would alienate the audience from the speakers. Following the attack, the Chautauqua Institution announced it would require guests to furnish photo IDs to get

4096-563: Was the governor of Ohio in 1895. United States Supreme Court Justice Robert H. Jackson was a lifelong attendee and lecturer at Chautauqua. John Q. Barrett wrote, "For almost fifty years, Chautauqua was a major part of Jackson’s expanding horizons, intellectual development, study and leisure—it was one of the places he loved best, and it deserves much credit for making him what he became (as he does for advancing it)." Supreme Court Justices Ruth Bader Ginsburg , Anthony Kennedy , and Sandra Day O'Connor lectured at Chautauqua during their tenure on

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