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114-752: The American Battlefield Trust is a charitable organization ( 501(c)(3) ) whose primary focus is in the preservation of battlefields of the Revolutionary War , the War of 1812 , and the American Civil War , through the acquisition of battlefield land. The American Battlefield Trust was formerly known as the Civil War Trust. On May 8, 2018, the organization announced the creation of the American Battlefield Trust as

228-462: 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

342-483: A "qualifying" conservation easement to a "qualified" land protection organization under the regulations set forth in 170(h) of the Internal Revenue Code may be eligible for a federal income tax deduction equal to the value of their donation. The value of the easement donation, as determined by a qualified appraiser , equals the difference between the fair market value of the property before and after

456-721: A 10-day campaign that began with the Crossing of the Delaware and the surprise attack on the Hessian troops at Trenton, N.J. It was a turning point in the Revolutionary War. The Gettysburg Battlefield has faced two separate threats from proposed casinos. In 2005 a proposal was put forward to build a casino with 3,000 slot machines less than a mile from the Gettysburg Battlefield. Soon after the proposal

570-524: 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

684-419: 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

798-498: A Jeff Griffiths produced video declaring their opposition to the proposed Gettysburg casino. On April 14, 2011, the Pennsylvania Gaming Control Board voted to reject this second proposal to bring casino gambling to the doorstep of Gettysburg National Military Park. In May 2002, a regional developer announced a plan to build 2,300 houses and 2,000,000 square feet (190,000 m) of commercial space on

912-414: 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

1026-495: A landowner wants to retain ownership the Trust can arrange a conservation easement to protect their property. Conservation easements prohibit development of property, conserving it in its present state. In its effort to protect American battlefields, the American Battlefield Trust attempts to leverage federal and state programs designed to foster preservation of historic and natural resources. The primary source of federal support for

1140-667: A new logo. On November 11, 2014 ( Veterans Day ), the Trust partnered with the Society of the Cincinnati to launch "Campaign 1776", a subsidiary project designed to protect endangered battlefields from the American Revolutionary War and the War of 1812 by acquiring battlefield lands. Federal matching grants for this program were enacted by Congress in December 2014. On May 8, 2018, the organization's name

1254-625: A new organization created by the merger of two other national battlefield preservation groups, the Civil War Trust and the Association for the Preservation of Civil War Sites. Lighthizer had previously served as a member of the Civil War Trust's Board of Trustees. When Lighthizer became president at CWPT in 1999, the fledgling organization had 22,000 members and its predecessor organizations had protected 7,500 acres (30 km) in

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1368-757: 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

1482-417: 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

1596-446: 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

1710-463: 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

1824-420: A tax credit is of little value and may be insufficient incentive to grant a conservation easement. For this reason, some states, including Colorado and Virginia, the state tax credit is transferable—that is, the donor/landowner can sell her/his credit to someone else; the buyer can use the purchased tax credit, normally purchased at a discount from face value, against their own Colorado income tax. However, caps on

1938-590: 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

2052-430: Is 40% of the appraised value of the easement donation, so this equates to $ 275 million of property value donated per year for protection of wildlife habitat, farmland and woodland, and scenic open space—in perpetuity. The other state tax credit programs are smaller in dollar measurement, but are very significant in the area and the conservation values that they cause to be protected. The concept of state tax credit action (in

2166-576: 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

2280-554: Is a membership-driven organization that uses donated funds to protect battlefield land from the Civil War, the Revolutionary War and the War of 1812. Land is acquired by the American Battlefield Trust from private sector parties at fair market value or by donation. Once land is acquired, the Trust is responsible for land stewardship and interpretation, often with assistance from local governments and other preservation groups. In cases where

2394-646: 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

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2508-442: 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

2622-469: Is an interest in real property established by agreement between a landowner and land trust or unit of government. The conservation easement "runs with the land", meaning it is applicable to both present and future owners of the land. The grant of conservation easement, as with any real property interest, is part of the chain of title for the property and is normally recorded in local land records. The conservation easement's purposes will vary depending on

2736-556: Is located in Washington, D.C. The president of the American Battlefield Trust is David N. Duncan, formerly the Trust's Chief Development Officer, who served as the organization's chief fund raiser from March 2000 until taking over as president in October 2020 upon the retirement of O. James Lighthizer , who had led the non-profit since November 1999. In December 1999, Lighthizer accepted the presidency of Civil War Preservation Trust,

2850-402: 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,

2964-612: 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

3078-785: Is presented to those charitable organizations that exhibit strong results and financial discipline. The Trust is one of only four Arts, Culture, Humanities institutions in the entire country with 11 or more consecutive 4-star ratings. The others are the New York Public Library , the Georgia Historical Society and the Yerba Buena Center for the Arts . In 2020, video productions created by the Trust in association with Wide Awake Films earned Silver Medal honors in major international competitions from

3192-575: 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

3306-402: 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,

3420-418: 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

3534-524: 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

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3648-747: Is the chairman of the board of trustees of the American Battlefield Trust. A retired investment banker and financial executive, Daum also serves on executive committee and board of the Gilder Lehrman Institute of American History, Sheltering Arms (a New York-based social services agency), the Royal Oak Foundation (the US affiliate of the UK National Trust), and the Visiting Nurse Service of New York. He

3762-448: Is the former chair of Out2Play, which built over 100 playgrounds for New York City public schools. To commemorate the sesquicentennial of the Civil War, in 2011 the Trust began a significant fundraising initiative. By April 2014, the organization had met the initial $ 40 million fundraising goal of Campaign 150: Our Time, Our Legacy more than a year early, and chose to raise its goal to an unprecedented $ 50 million. In June 2015, as

3876-508: Is the largest among the States in dollar value of property conserved. By the end of 2010, $ 2,512,000,000 of property value had been donated as easements in Virginia for which tax credit was claimed. The qualifying easements cover over 516,000 acres (2,090 km ) of Virginia landscape. The Virginia program now (2011) grants about $ 110 million of new tax credit each year. The credit allowance

3990-591: 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

4104-763: The Cedar Creek battlefield in the Shenandoah Valley of Virginia , it had reached the milestone of 50,000 acres (200 km) of battlefield land acquired and preserved. Since 1987, the Trust and its federal, state, and local partners have preserved land in 25 states at more than 160 battlefields of the American Revolutionary War, the War of 1812, and the American Civil War. More than 10,000 acres (4,000 ha) were acquired and preserved from 2014 to 2018. As of October 2024,

4218-699: The Institute for Advanced Study (IAS), which owned the land and had planned to develop the property with a mix of 15 single-family homes and town homes to increase faculty housing. To fight the proposed development, the Trust created the Save Princeton Coalition, which included the Trust's "Campaign 1776" division, the American Association for State and Local History, the American Revolution Institute of

4332-832: The Piedmont Environmental Council , the National Parks Conservation Association , Preservation Virginia and a group of concerned local residents, the Civil War Trust opposed the construction of a Walmart Supercenter on the Wilderness Battlefield in Orange County, Virginia . Following a nationwide outcry from preservationists and historians alike, Walmart Stores, Inc. announced in January 2011 that it had "decided to preserve" rather than develop

4446-507: The United States , a conservation easement (also called conservation covenant , conservation restriction or conservation servitude ) is a power invested in a qualified land conservation organization called a " land trust ", or a governmental (municipal, county, state or federal) entity to constrain, as to a specified land area, the exercise of rights otherwise held by a landowner so as to achieve certain conservation purposes. It

4560-439: 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

4674-436: 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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4788-457: 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

4902-430: The 501(c)(7) organization's activities must be related to social and recreational activities for its members. No more than 35 percent of its gross receipts may derive from non-members, and no more than 15 percent of its gross receipts is permitted to come from use of its facilities or services by the general public. An organization that exceeds these limits may lose its 501(c)(7) status. Conservation easement In

5016-669: The 790-acre (3.2 km) Mullins Farm, site of the first day of fighting at the Battle of Chancellorsville . Soon thereafter, the Civil War Trust formed the Coalition to Save Chancellorsville , a network of national and local preservation groups, that waged a vocal campaign against the development. For nearly a year, the Coalition mobilized local citizens, held candlelight vigils and hearings, and encouraged residents to become more involved in preservation. Public opinion polling conducted by

5130-477: 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

5244-681: The APEX Awards for Publication Excellence each year since 2009. The Trust's Gettysburg Animated Map, produced by Wide Awake Films, received a 2014 Silver Telly Award in the Online/Historical Programs category. 501(c)#501(c)(3) 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

5358-1065: The Agricultural Conservation Easement Program (ACEP) by consolidating the Farm and Ranch Lands Protection Program, the Grassland Reserve Program, and the Wetlands Reserve Program. Under ACEP, the Natural Resources Conservation Service helps tribes, state and local governments, and land trusts protect agriculture from development and other non-agricultural uses. ACEP includes Agricultural Land Easements and Wetland Reserve Easements. Agricultural land easements preserve land for food production and aids in soil and water conservation . Wetland reserve easements aim to restore wetland areas that have been converted into agricultural land. To maximize

5472-534: The American Battlefield Trust closed on the purchase 14.85 acres of "Maxwell's Field" on the Princeton Battlefield, where General George Washington personally led a daring counterattack against British troops on the morning of January 3, 1777, turning a losing battle into one of his greatest victories against the Redcoats in the Revolutionary War. The landmark $ 4 million acquisition was made with

5586-460: The Civil War Trust's "Preservationist of the Year" award for his efforts to save Morris Island. At one time, development plans called for a 20-unit luxury house development on Cummings Point (the site of Fort Wagner). In early 2005, the landowner tried unsuccessfully to sell the property on eBay . At the end of 2005, a preservation-friendly developer acquired the property. He later agreed to sell it to

5700-571: The Civil War Trust. The merged organization was originally named the Civil War Preservation Trust. The merger, unanimously approved by the boards of both predecessor groups, streamlined efforts to protect America's most endangered parcels of Civil War history by acquisition of battlefield lands. On January 11, 2011, the Civil War Preservation Trust shortened its name to the Civil War Trust, and added

5814-414: The Civil War sesquicentennial concluded, the Trust announced that it had met its revised goal and raised a total of $ 52.5 million during the four-year effort. The American Battlefield Trust, formerly The Civil War Trust, has received 11 consecutive 4-Star awards from Charity Navigator and 12 in all covering the years 2007, 2009, 2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018 and 2019. This award

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5928-548: The Coalition found that more than two-thirds of local residents opposed the development. The survey also found that 90 percent of local residents believed their county has a responsibility to protect Chancellorsville and other historic resources. As a result of these efforts, in March 2003 the Spotsylvania County Board of Supervisors denied the rezoning application that would have allowed for the development of

6042-480: The Commonwealth of Virginia. In addition to preserving Civil War battlefield land, the American Battlefield Trust conducts programs designed to inform the public about the events and consequences of the Civil War, the Revolutionary War and the War of 1812, create a personal connection to the past and foster an understanding of the need for preservation and how it benefits society. The American Battlefield Trust

6156-457: 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

6270-1025: 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

6384-423: 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

6498-560: 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

6612-829: The Society of Publication Designers and the Telly Awards, showcasing the innovative means available to bring the past alive through this medium. The Trust received a 2012 accreditation from the Better Business Bureau 's Wise Giving Alliance. The Trust was awarded the "Partner in Conservation Award" by the United States Department of the Interior in 2010. The Trust's membership magazine, Hallowed Ground , has been honored in

6726-983: The Society of the Cincinnati, the National Coalition for History, the National Trust for Historic Preservation, the Princeton Battlefield Society, the New Jersey Chapter of the Sierra Club, and the National Parks Conservation Association. The 14.85-acre parcel, which is adjacent to the current Princeton Battlefield State Park, constitutes about of two-thirds of Maxwell's Field. Although the IAS brought in heavy equipment and began to remove trees, it participated in negotiations with

6840-564: 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

6954-480: The Transportation Enhancement program and the Farm and Ranch Protection Program. The American Battlefield Trust has also leveraged funds made available by state and local governments. The American Battlefield Trust has preserved more than 58,000 acres (230 km) of battlefield land from the Civil War, the Revolutionary War and the War of 1812 at more than 160 battlefields in 25 states within

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7068-588: The Trust for Public Land (TPL) for preservation purposes a few months later. In 2008, the Trust engaged in fundraising efforts in support of the State of South Carolina , City of Charleston , and the Trust for Public Land's $ 3m effort that would preserve an additional 117 acres (0.47 km) of Morris Island. Together with the Friends of Wilderness Battlefield, the National Trust for Historic Preservation ,

7182-404: 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

7296-491: The United States. Key battlefield preservation initiatives and acquisitions include: As of mid-2021, the American Battlefield Trust has preserved over 53,000 acres (210 km) at more than 145 battlefields in 24 states at the following sites: To further its aim of preserving American Civil War battlefields, the Trust has engaged in grassroots and community outreach efforts and had conducted campaigns against development projects that have threatened battlefields. In May 2018,

7410-415: The absence of a federal tax credit) that Philip Tabas and The Nature Conservancy promoted in the 1990s has borne remarkable fruit, and continues to expand today. For landowners who will leave sizable estates upon their death, the most important financial impact of a conservation easement may be a significant reduction in estate taxes . Estate taxes often make it difficult for heirs to keep land intact and in

7524-419: The amount of credit an easement can generate, and other restrictions, limit the scope of some state tax credit programs. In the states where credit for conservation land donations is transferable, free markets have arisen. Brokers assist landowners with excess credit to contact buyers, and the brokers often handle payments and paperwork to protect the principals, and to ensure that transfers are fully reported to

7638-537: The amount of the deduction has been used up, whichever comes first. With the passage of the Farm Bill in the summer of 2008 these expanded federal income tax incentives were extended such that they also apply to all conservation easements donated in 2008 and 2009. The provision was renewed annually each year between 2010 and 2014 and was finally incorporated to the tax code without an expiration date in 2015. Land conservation advocates have long tried to enact additional tax incentives for landowners to donate easements, above

7752-433: The benefits, the program targets land that has both a high chance of restoration success and a history of low crop yields or crop failure. The Farm Bill also funds the purchase of conservation easements for forestland. The Forest Legacy Program is a voluntary Federal program in partnership with States which protects privately owned forest lands. Landowners are required to prepare a multiple resource management plan as part of

7866-408: 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

7980-554: 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

8094-484: The character of the particular property, the goals of the land trust or government unit, and the needs of the landowners. For example, an easement's purposes (often called "conservation objectives") might include any one or more of the following: The conservation easement's administrative terms for advancing the conservation objectives also vary but typically forbid or substantially constrain subdivision and other real estate development . The most distinguishing feature of

8208-477: The coalition and in December 2016 reached a breakthrough agreement that preserved most of the site of Washington's charge while clearing the way for the IAS to build 16 town homes on its remaining acreage. The Trust and the IAS have further committed to restore the battlefield site, which will ultimately be conveyed to the State of New Jersey and added to the contiguous state park. Washington's victory at Princeton ended

8322-408: 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

8436-725: 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

8550-411: The conservation easement acquisition. The majority of states have direct funding sources for conservation. Commonly used funding sources include real estate transfer tax, legislative bonds, and lottery proceeds. For instance, in 2014, New Jersey added conservation funding from corporate business taxes through constitutional amendment, approved by 65% of voters. Many states and counties have programs for

8664-405: The conservation easement as a conservation tool is that it enables users to achieve specific conservation objectives on the land while keeping the land in the ownership and control of landowners for uses consistent with the conservation objectives. Unlike land use regulation, a conservation easement is placed on property voluntarily by the owner whose rights are being restricted. The restrictions of

8778-427: The conservation easement. In granting the conservation easement, the easement holder has a responsibility to monitor future uses of the land to ensure compliance with the terms of the easement and to enforce the terms if a violation occurs. Although a conservation easement prohibits certain uses by the landowner, such an easement does not make the land public. On the contrary, many conservation easements confer no use of

8892-532: The easement takes effect. To qualify for this income tax deduction, the easement must be: a) perpetual; b) held by a qualified governmental or non-profit organization; and, c) serve a valid "conservation purpose", meaning the property must have an appreciable natural, scenic, historic, scientific, recreational, or open space value. As a result of legislation signed by President George W. Bush on August 17, 2006 (H.R. 4 The Pensions Protection Act of 2006), in 2006 and 2007, conservation easement donors were able to deduct

9006-496: The easement, once set in place, are however perpetual (and potentially reduce the market value of the remaining ownership interest in the property). Appraisals of the value of the easement, and financial arrangements between the parties (land owner and land trust), generally are kept private. The landowner who grants a conservation easement continues to manage and otherwise privately own the land and may receive significant state and federal tax advantages for having donated and/or sold

9120-421: 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

9234-410: 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

9348-419: The family because of high estate tax rates and high development value of land. It may be necessary to subdivide or sell land for development in order to pay these taxes which may not be the desire of the landowner or their heirs. A conservation easement can often provide significant help with this problem in three important ways: In Pennsylvania, conservation restrictions on land included in the estate can reduce

9462-429: The federal charitable deduction (and state tax deduction in states that conform to federal tax process). There has been discussion of creating a federal income tax credit for easement donors since around 1980. However, no federal tax credit has been enacted. States, however, have moved ahead to grant credits that can be used to pay state income tax to donors of qualified conservation easements. In 1983, North Carolina became

9576-437: The first state to establish such a program. Attorney Philip Tabas of The Nature Conservancy promoted the state tax credit idea widely in the 1990s. In 1999, four state legislatures enacted state tax credit programs (Virginia, Delaware, Colorado, and Connecticut, in that order). South Carolina and California followed in 2000. Several other states have followed since. For landowners with little income subject to state taxation,

9690-518: The hallowed ground. "We stand ready to work with Walmart to put this controversy behind us and protect the battlefield from further encroachment," Lighthizer stated. "We firmly believe that preservation and progress need not be mutually exclusive, and welcome Walmart as a thoughtful partner in efforts to protect the Wilderness Battlefield." In November 2013, Walmart donated the historic site comprising more than 50 acres (0.20 km) to

9804-713: The historic site where local officials had given the company permission to construct its newest superstore in 2009. Pulitzer Prize-winning author and historian James McPherson had identified the site as part of "the nerve center of the Union Army during the Battle of the Wilderness." Trust President Jim Lighthizer praised Walmart's decision, stating that founder Sam Walton , a veteran of the Second World War , would have been "proud" of his company's move to preserve

9918-496: The inheritance tax owed. Many states offer property tax incentives to conservation easement donors. Many conservation easements are purchased with funds from federal, state, and local governments, nonprofit organizations, or private donors. In these cases, landowners are paid directly for the purchase of the conservation easement. The Farm Bill , updated every five or more years, provides an important source of funds for conservation easement purchase. The 2014 Farm Bill created

10032-470: The land either to the easement holder or to the public. Furthermore, many conservation easements reserve to the landowner specific uses which if not reserved would be prohibited. Some conservation easements confer specific uses to the easement holder or to the public. These details are spelled out in the legal document that creates the conservation easement. Landowners in the United States who donate

10146-460: 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

10260-673: The merger of the two predecessor organizations in November 1999. A former member of the Maryland General Assembly and former county executive of Anne Arundel County, Maryland , Lighthizer also served as Maryland Secretary of Transportation from 1991 to 1995, where he pioneered the concept of using Transportation Enhancement highway funds to protect thousands of acres of Civil War battlefield land in Maryland through acquisitions or easements. On January 13, 2021, Lighthizer

10374-511: 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

10488-720: 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

10602-400: 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

10716-409: 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

10830-414: 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

10944-418: 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

11058-681: The preservation of Civil War battlefields is the Civil War Battlefield Preservation Program (CWBPP), administered by the American Battlefield Protection Program (ABPP), an office of the National Park Service . CWBPP is designed to promote the preservation of significant Civil War battlefields by offering competitive matching grants for qualifying preservation opportunities. Other federal sources include

11172-672: The previous 13 years. During Lighthizer's tenure as president of the CWPT and the Civil War Trust, the group has added more than 32,500 acres (132 km) of protected land, and has 200,000 members and supporters nationwide. Lighthizer was also the architect of the 2006 purchase of the 208-acre Slaughter Pen Farm on the Fredericksburg Battlefield. The $ 12 million acquisition was the most expensive private battlefield preservation effort in American history. Robert C. Daum

11286-508: 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;

11400-641: The purchase of agricultural conservation easements (PACE) to protect productive farmland from non-agricultural development. In 1974, Suffolk County in New York enacted the first PACE (also known as purchase of development rights or PDR) program. King County in Washington and the states of Maryland, Massachusetts, and Connecticut quickly followed suit. As of 2016, the PACE program operates in 32 states through both state and local programs. The National Conservation Easement Database maps conservation easements and provides

11514-442: The retirement of O. James Lighthizer . Duncan became the Trust's chief fundraiser after his hiring in March 2000 and helped raise more than $ 240 million during his two decades in that position. A native of Virginia, Duncan is a graduate of James Madison University and was a political fund raiser for a direct mail company before joining the Trust. Lighthizer served as president of the Trust for more than 20 years, taking charge upon

11628-557: The site. Immediately following the vote, the Civil War Trust and other Coalition members began working to acquire the battlefield. By working with county officials and developers, the Civil War Trust acquired 140 acres (0.57 km) in 2004 and another 74 acres (0.30 km) in 2006. With the help of the Civil War Trust, the Morris Island Coalition was formed in early 2004 to oppose development on historic Morris Island outside Charleston, South Carolina . Morris Island

11742-493: The state tax authorities. The federal and state tax treatment of profits from sale and use of transferable tax credit have been the subject of extensive discussion and the issuance of several guidance documents by the Internal Revenue Service. The New Mexico state income tax credit was originated in 2003. New transferability legislation, effective January 1, 2008, applies retroactively to conservation easements effected from January 1, 2004. The Virginia transferable credit program

11856-460: 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

11970-504: The total land saved exceeded 58,000 acres (230 km). The organization was originally founded in 1987 as the Association for the Preservation of Civil War Sites (APCWS), to save Civil War battlefield land. APCWS acquired thousands of acres of battlefield land as well as offering educational tours and seminars with prominent historians. The original Civil War Trust, a second non-profit focused on preserving Civil War battlefields,

12084-504: The umbrella organization for two divisions, the Civil War Trust and the Revolutionary War Trust, which was formerly known as "Campaign 1776". The American Battlefield Trust also promotes educational programs and heritage tourism initiatives to inform the public about these three conflicts and their significance in American history. On May 31, 2018, the Trust announced that with the acquisition of 13 acres (5.3 ha) at

12198-427: The value of their gift at the rate of 50% of their adjusted gross income (AGI) per year. Further, landowners with 50% or more of their income from agriculture were able to deduct the donation at a rate of 100% of their AGI. Any amount of the donation remaining after the first year could be carried forward for fifteen additional years (allowing a maximum of sixteen years within which the deduction may be utilized), or until

12312-602: Was announced, the Civil War Trust joined forces with a local concerned citizens group called No Casino Gettysburg to advocate against the proposal. Later, the Trust formed the Stop the Slots Coalition , a collection of national and local groups opposed to the casino. On December 20, 2006, the Pennsylvania Gaming Control Board voted to reject the Gettysburg casino proposal. In 2010, a new Gettysburg Casino application

12426-546: Was awarded the National Humanities Medal by President Donald J. Trump in a ceremony at the White House for his work in battlefield preservation. Since its formation, the Trust has grown to nearly 200,000 members and supporters and has permanently preserved more than 58,000 acres of American battlefield land from the Civil War, the Revolutionary War and the War of 1812. The American Battlefield Trust

12540-566: Was changed to the American Battlefield Trust to reflect its expanded mission to include land preservation not only of Civil War battlefields, but also the battlefields of the American Revolution and the War of 1812. The president of the American Battlefield Trust is David N. Duncan, the organization's longtime former Chief Development Officer, who was appointed to the top position by the Board of Trustees effective October 1, 2020, upon

12654-611: Was filed and the Trust, with a broad coalition of partners, undertook a successful campaign to prevent approval of this new application. Nearly 300 prominent historians wrote to the Pennsylvania Gaming Board, urging the rejection of the application. Susan Eisenhower, Emmy award-winning filmmaker Ken Burns , two-time Pulitzer Prize-winning author David McCullough , Medal of Honor recipient Paul W. Bucha, composer John Williams , and actors Matthew Broderick , Stephen Lang (actor) , and Sam Waterston were all featured in

12768-430: Was formed in 1991. The Civil War Trust helped acquire and preserve 6,700 acres (27 km) of land in the eight years of its existence and conducted education and heritage tourism programs to educate the public about the significance of the war and of battlefield preservation. The current organization was created on November 19, 1999, through the merger of the Association for the Preservation of Civil War Sites (APCWS) and

12882-858: 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

12996-436: Was the scene of the charge of the 54th Massachusetts Infantry on Fort Wagner , famously depicted in the film Glory . The Coalition, led by local resident Blake Hallman, generated local government support for preservation of Morris Island. Press reaction was favorable as well, and public opinion polls found that an overwhelming number of Charleston residents wanted to see the barrier island remain undeveloped. Hallman earned

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