Defunct
69-654: Christian Coalition may refer to: Christian Coalition of America Christian Coalition (New Zealand) Australian Christian Lobby , previously called the Australian Christian Coalition Christian's Coalition , a now defunct professional wrestling stable in Total Nonstop Action Wrestling Topics referred to by the same term [REDACTED] This disambiguation page lists articles associated with
138-459: A 501(c)(4) organization, is the successor to the original Christian Coalition created in 1987 by religious broadcaster and former presidential candidate Marion Gordon "Pat" Robertson . This US Christian advocacy group includes members of various Christian denominations , including Baptists (50%), mainline Protestants (25%), Roman Catholics (16%), and Pentecostals (10% to 12%) among communicants of other churches. On April 30, 1987,
207-462: 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
276-671: 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
345-524: 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
414-419: 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
483-537: A U.S. Supreme Court ruling. The cancellation of the campaign in the middle of its run led to nearly a dozen lawsuits by creditors and the bankruptcy of its fund-raising company. Without a fund-raising company supporting it, the Christian Coalition went into sharp decline financially. In March 2001, the Christian Coalition of America was sued by its African-American employees, who alleged racial discrimination. The District Court issued an injunction against
552-414: 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
621-640: 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 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,
690-757: 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
759-417: 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
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#1732765566645828-446: 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
897-463: 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
966-590: 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
1035-567: 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 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,
1104-576: 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
1173-646: 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
1242-442: 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
1311-402: 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,
1380-612: 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
1449-575: 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
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#17327655666451518-402: 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,
1587-418: 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
1656-524: 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
1725-591: 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
1794-507: The Internal Revenue Service , ending its long-running battle with that agency regarding its tax exempt status . As a result, the IRS has recognized the coalition as a 501(c)(4) tax-exempt organization, the first time in the agency's history that it has granted a letter of exemption to a group that stated in its application that it would distribute voter guides directly in churches. The consent decree enforces limitations on
1863-439: 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
1932-436: 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
2001-457: 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
2070-477: 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
2139-566: The CCA was ranked by Fortune magazine as the 7th most powerful political organization in America. After a disagreement with Robertson, Hodel left in January 1999 and Tate soon followed. Robertson took over the presidency. Later in 2001 he turned it and the chairmanship over to Roberta Combs, the group's executive vice president and former state chairman of South Carolina, when he officially left
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2208-431: The Christian Coalition applied to become a tax-exempt charitable organization with the Internal Revenue Service . Forty-nine state chapters formed as independent corporations within their states, including the Christian Coalition of Texas. A handful, including the Christian Coalition of Texas, successfully obtained tax-exempt status as social-welfare organizations . After ten years, the Internal Revenue Service declined
2277-543: The Christian Coalition was incorporated in Richmond, Virginia . The following year, after a well-funded but unsuccessful campaign for President , Pat Robertson , a religious broadcaster and political commentator, used the remainder of his campaign resources to jump-start the formation of the Christian Coalition's voter-mobilization effort. Americans for Robertson accumulated a mailing list of several million conservative Christians interested in politics. This mailing provided
2346-524: The Christian Coalition's application for charitable status because it engaged in political activities. In response, the Christian Coalition of Texas was renamed the Christian Coalition of America, and the organization relocated in order to work nationwide. In 1990, the national Christian Coalition, Inc., headquartered in Chesapeake, Virginia , began producing non-partisan voter guides which it distributed to conservative Christian churches. Complaints that
2415-549: The Christian Coalition. The case was settled and the African-American plaintiffs received a payment. In November 2002, Combs downsized the staff and moved the organization's offices from Washington, D.C., to a suburb of Charleston, South Carolina . The coalition reduced its lobbyists in Washington from a dozen to one. The Christian Coalition was later sued for $ 1,890 by Reese & Sons Enterprises of Maryland,
2484-457: 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
2553-423: 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
2622-560: 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
2691-564: 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
2760-404: 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
2829-659: The basis of the new organization. The coalition had four original directors: Robertson, his son Gordon Robertson, Dick Weinhold, head of the Texas organization, and, Billy McCormack , pastor of the University Worship Center in Shreveport , Louisiana . McCormack had headed the Louisiana division of Americans for Robertson in 1988 and was also the vice president of the coalition. After its founding,
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2898-555: 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
2967-603: 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
3036-457: The coalition in 1989 as its founding executive director. He remained in the post until August 1997 when he left to enter partisan political consulting, founding his new firm Century Strategies, based near Atlanta, Georgia. Robertson served as the organization's president from its founding until June 1997, when President Reagan 's Cabinet Secretary Donald P. Hodel was named president of the CCA, and former U.S. Representative Randy Tate (R-WA)
3105-807: The coalition's once powerful grassroots, an appeal he says board members rejected. "After initial willingness to consider these changes, the board of the CCA decided, 'that is fine, but that is not who we are'", Hunter said. Combs continues as the coalition's president. As of December 31, 2018, the Christian Coalition reported that it had $ 274,920 of cash on hand, and that it owed $ 39,367. During 2018, it received $ 766,799 of contributions, and it had spent $ 133,000 on management; $ 7,500 on advertisement and promotion; $ 162,000 on conferences, conventions, and meetings; $ 29,500 on affiliate payments; and $ 133,418 on other expenses. 32°58′2″N 80°2′47″W / 32.96722°N 80.04639°W / 32.96722; -80.04639 501(c)(4) A 501(c) organization
3174-505: The coalition. In 2000, the coalition moved from Chesapeake, Virginia , to a large office on Capitol Hill in Washington, D.C. Combs is the current president and CEO of the Christian Coalition of America. She is a founding state director and has been the only woman on the board of directors in the history of the Christian Coalition of America. Since moving to the capital, Combs installed members of her family as high-ranking officials in
3243-408: 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
3312-725: 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
3381-421: 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
3450-410: 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
3519-486: The group, including her daughter Michele Ammons and son-in-law Tracy Ammons. Michele and Tracy Ammons later divorced. Combs fired her former son-in-law Tracy Ammons after her daughter received a judgement against him for alimony and child support. Combs had filed an affidavit on her behalf on Coalition letterhead. Combs canceled a direct-mail fund-raising campaign run by fund-raiser Bill Sidebottom of Interact Response Communications aimed at fighting child pornography after
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#17327655666453588-460: 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
3657-530: The moving company it used for transporting its goods to South Carolina, because of failure to pay the wrapping and packing fee. The coalition lost in court in Richmond, Virginia, and finally paid the movers. Other reported debts have been $ 69,729 owed to its longtime law firm, Huff, Poole & Mahoney PC of Virginia Beach, and Global Direct, a fundraising firm in Oklahoma, sued for $ 87,000 in expenses. From
3726-478: The national group, the Iowa Christian Alliance cited "the current problems facing the Christian Coalition of America". In August 2006, the Christian Coalition of Alabama split from the national group. It later renamed itself Christian Action Alabama. In November 2006, the president-elect of the Christian Coalition of America resigned his post, citing a difference in philosophy over which issues
3795-511: 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
3864-720: 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
3933-400: 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
4002-525: The organization should embrace. Reverend Joel Hunter , currently the senior pastor of the Northland Church in Longwood, Florida , was to assume the presidency in January. However, Hunter stated the coalition's leaders resisted his calls to expand their issue base, saying it would not expand the agenda beyond opposing abortion and same-sex marriage. Hunter also said he wanted to focus on rebuilding
4071-409: 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
4140-414: 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
4209-418: 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
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#17327655666454278-508: 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;
4347-460: 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
4416-474: The terminology that may be used in the coalition's voter guides. In late 2005, The Washington Post reported that the Christian Coalition was unable to pay its office postage bill to Pitney Bowes . In addition, it had not paid new lawyers in Virginia Beach; the law firm sued the coalition. In March 2006, the Christian Coalition of Iowa renamed itself the Iowa Christian Alliance. In splitting from
4485-402: The time Robertson left the group in 2001 until 2006, the coalition's influence greatly declined. Revenue declined from a high of $ 26.5 million in 1996 to $ 1.3 million in 2004. The organization's 2004 income tax return showed the Christian Coalition to be technically bankrupt, with debts exceeding assets by more than $ 2 million. In 2005, the coalition finally concluded a settlement agreement with
4554-749: The title Christian Coalition . If an internal link led you here, you may wish to change the link to point directly to the intended article. Retrieved from " https://en.wikipedia.org/w/index.php?title=Christian_Coalition&oldid=819099685 " Category : Disambiguation pages Hidden categories: Short description is different from Wikidata All article disambiguation pages All disambiguation pages Christian Coalition of America Newspapers Journals TV channels Websites Other Economics Gun rights Identity politics Nativist Religion Watchdog groups Youth/student groups Miscellaneous Other The Christian Coalition of America ( CCA ),
4623-477: The voter guides were partisan led to the denial by the IRS of the Christian Coalition, Inc.'s tax-exempt status in 1999. Later that same year, the coalition prevailed in its five-year defense of a lawsuit brought by the Federal Election Commission . Ralph Reed , an Emory University Ph.D. candidate, whom Robertson had met when the younger man was working as a waiter at an inaugural dinner for George H. W. Bush in January 1989, took control of day-to-day operations of
4692-435: Was named executive director. Upon announcement of Hodel becoming president of the CCA, Robertson expressed a desire to serve the grassroots activists that made up the coalition. Grover Norquist , Washington insider, president of Americans for Tax Reform , and an old Reed ally, said of the appointments: "What you've got is Reagan and Gingrich . Hodel is a Reagan Republican and Tate is a Gingrich Republican." Late in 1997
4761-858: 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
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