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93-640: Ayn Rand Institute Other The Ayn Rand Institute: The Center for the Advancement of Objectivism , commonly known as the Ayn Rand Institute ( ARI ), is a 501(c)(3) nonprofit think tank in Santa Ana, California , that promotes Objectivism , the philosophy developed by Ayn Rand . The organization was established in 1985, three years after Rand's death, by businessman Ed Snider and Leonard Peikoff , Rand's legal heir. Ideas promoted by

186-855: A Paycheck Protection Program loan of between $ 350K and $ 1 million, which Binswanger and Ghate described as "partial restitution for government-inflicted losses". The decision was criticized due to the incongruity of some organizations previously opposed to federal spending receiving the funds during the COVID-19 pandemic and resulting economic impact on small businesses. ARI runs a variety of programs, many of which are aimed at students. It sends free books to schools, sponsors student essay contests and campus clubs and offers financial assistance to students applying to graduate school. It also has an online bookstore, offers internships for current and recently graduated college students and provides speakers for public lectures and media appearances. ARI promotes Objectivism,

279-545: 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

372-429: A 501(c)(3) organization, a donor can consult the searchable online IRS list of charitable organizations to verify that the organization qualifies to receive tax-deductible charitable contributions. Consumers may file IRS Form 13909, with documentation, to complain about inappropriate or fraudulent (i.e., fundraising, political campaigning, lobbying) activities by any 501(c)(3) organization. Most 501(c)(3) must disclose

465-621: A Spanish explorer, came to the area in 1769, which led to the establishment of forts, missions and cattle herds. The King of Spain parceled out land for missions and private use. After Mexico's independence from Spain in 1821, the Mexican Congress passed the Mexican secularization act of 1833 which secularized the missions and resulted in the Mexican government assuming control of the lands of said missions. It began distributing

558-509: 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

651-623: A charity without such status, and individual donors often do not donate to such a charity due to the unavailability of tax deduction for contributions. The two exempt classifications of 501(c)(3) organizations are as follows: The basic requirement of obtaining tax-exempt status is that the organization is specifically limited in powers to purposes that the IRS classifies as tax-exempt purposes. Unlike for-profit corporations that benefit from broad and general purposes, non-profit organizations need to be limited in powers to function with tax-exempt status, but

744-595: 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

837-544: 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

930-503: A deduction for federal income tax purposes, for some donors who make charitable contributions to most types of 501(c)(3) organizations, among others. Regulations specify which such deductions must be verifiable to be allowed (e.g., receipts for donations of $ 250 or more). Due to the tax deductions associated with donations, loss of 501(c)(3) status can be highly challenging if not fatal to a charity's continued operation, as many foundations and corporate matching funds do not grant funds to

1023-558: A determination letter. A nonprofit organization that did so prior to that date could still be subject to challenge of its status by the Internal Revenue Service. Individuals may take a tax deduction on a charitable gift to a 501(c)(3) organization that is organized and operated exclusively for religious, charitable, scientific, literary or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve

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1116-411: 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

1209-444: 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

1302-566: A major street which now stretches from Newport Beach to the city of Orange, was named in honor of this event. David Sills , then a young Boy Scout from Peoria, Illinois , was among the attendees at the 1953 Jamboree. Sills came back to Irvine as an adult and went on to serve four terms as the city's mayor. Myford Irvine died in 1959. The same year, the University of California asked the Irvine Company for 1,000 acres (4 km ) for

1395-411: A male householder with no wife present. There were 3,218 (4.1%) unmarried opposite-sex partnerships , and 463 (0.6%) same-sex married couples or partnerships . 18,475 households (23.4%) were made up of individuals, and 4,146 (5.2%) had someone living alone who was 65 years of age or older. The average household size was 2.61. There were 51,453 families (65.1% of all households); the average family size

1488-783: 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

1581-658: A memorial to U.S. soldiers who died in the Iraq War and the War in Afghanistan , and the first memorial in the United States built before the wars ended. Other parks include: Irvine is a charter city , operating under a council–manager form of government. The City Council consists of the mayor and four City Council members. The Mayor serves a two-year term and Council members serve four-year terms. The city has

1674-510: A new airport at El Toro. The Orange County Great Park was developed there. Irvine borders Tustin to the north, Santa Ana to the northwest, Lake Forest to the east and southeast, Laguna Hills and Laguna Woods to the south, Costa Mesa to the west, and Newport Beach to the southwest. Irvine also shares a small border with Orange to the north on open lands by the SR 261 . San Diego Creek , which flows northwest into Upper Newport Bay ,

1767-443: A new university campus. The Irvine Company sold the requested land for $ 1 and later the state purchased an additional 500 acres (2.0 km ). William Pereira , the university's consulting architect, and the Irvine Company planners drew up master plans for a city of 50,000 people surrounding the new university. The plan called for industrial, residential and recreational areas, commercial centers and greenbelts. The new community

1860-475: A newsletter for contributors. In 1989, a philosophical dispute resulted in ARI ending its association with philosopher David Kelley . Some members of the board of advisors agreed with Kelley and also left, including George Walsh. Kelley subsequently founded his own competing institute now known as The Atlas Society , which remains critical of ARI's stance on strict loyalty to Rand's principles. In 1994, ARI launched

1953-467: 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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2046-414: A non-profit corporation is by default not limited in powers until it specifically limits itself in the articles of incorporation or nonprofit corporate bylaws. This limiting of the powers is crucial to obtaining tax exempt status with the IRS and then on the state level. Organizations acquire 501(c)(3) tax exemption by filing IRS Form 1023 . As of 2006 , the form must be accompanied by an $ 850 filing fee if

2139-452: A population of 212,375. The population density was 3,195.8 inhabitants per square mile (1,233.9/km ). The racial makeup of Irvine was 107,215 (50.5%) White , 3,718 (1.8%) African American , 355 (0.2%) Native American , 83,176 (39.2%) Asian , 334 (0.2%) Pacific Islander , 5,867 (2.8%) from other races , and 11,710 (5.5%) from two or more races. Hispanic or Latino of any race were 19,621 persons (9.2%). Non-Hispanic Whites were 45.1% of

2232-442: 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

2325-399: A substantial Chinese collection. Katie Wheeler was the granddaughter of James Irvine, and the library is a replica of the house owned by Irvine in which she grew up. Additionally, most UCI Libraries are open to the public. Irvine is home to USA Water Polo , the national governing body of the sport of water polo . Irvine is home to Orange County SC , a professional soccer team who

2418-498: A three-year period beginning with the due date of the return, including any extension of time for filing. The Internal Revenue Service provides information about specific 501(c)(3) organizations through its Tax Exempt Organization Search online. A private nonprofit organization, GuideStar , provides information on 501(c)(3) organizations. ProPublica's Nonprofit Explorer provides copies of each organization's Form 990 and, for some organizations, audited financial statements. Open990

2511-457: A two-week-long conference at the University of California, San Diego later that year, a conference which continued to occur every two years and is the predecessor of ARI's current annual Objectivist Conference. ARI began operations on February 1, 1985, three years after Rand's death, in Marina del Rey, California . The first board of directors included Snider and psychologist Edith Packer. Snider

2604-511: Is a free speech issue and that laws that limit it are a violation of the First Amendment . Accordingly, Simpson and ARI strongly supports Citizens United . ARI holds that the motivation for Islamic terrorism comes from their religiosity, not poverty or a reaction to Western policies. They have urged that the United States use overwhelming, retaliatory force to "end states who sponsor terrorism", using whatever means are necessary to end

2697-644: Is a major issue in Irvine and Orange County, as the city council faces pressure to approve future income-subsidized housing projects to meet the demands of working-class citizens. Irvine's tourism information is coordinated through the Destination Irvine program run by the Chamber of Commerce. The program provides information on Irvine as a place to vacation and as a destination for meetings, events and other business initiatives. Irvine has been rated one of

2790-539: Is a member of the USL Championship . The team plays its home matches at Championship Soccer Stadium , located inside Great Park . Community parks in Irvine have public facilities located on each site, and neighborhood parks provide open space and some recreational amenities within the various villages of Irvine. Northwood Community Park features the Northwood Gratitude and Honor Memorial ,

2883-557: 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

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2976-434: 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

3069-581: Is highly critical of environmentalism and animal rights , arguing that they are destructive to human well-being. ARI is also highly critical of diversity and affirmative action programs as well as multiculturalism , arguing that they are based on racist premises that ignore the commonality of a shared humanity. ARI supports women's right to choose abortion , voluntary euthanasia and assisted suicide . ARI denounces neoconservatism in general. For example, C. Bradley Thompson wrote an article entitled "The Decline and Fall of American Conservatism", which

3162-487: Is incompatible with American ideals and opposes the teaching of " intelligent design " in public schools. ARI is strongly supportive of free speech and opposes all forms of censorship, including laws that ban obscenity and hate speech . In response to the Muhammad cartoons controversy , ARI started a Free Speech Campaign in 2006. Steve Simpson, formerly director of legal studies at ARI, has argued that campaign finance

3255-443: 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

3348-477: Is the primary watercourse draining the city. Its largest tributary is Peters Canyon Wash . Most of Irvine is in a broad, flat valley between Loma Ridge in the north and San Joaquin Hills in the south. In the extreme northern and southern areas, however, are several hills, plateaus and canyons. Los Angeles architect William Pereira and Irvine Company employee Raymond Watson designed Irvine's layout beginning in

3441-636: The Los Angeles metropolitan area . The Irvine Company started developing the area in the 1960s and the city was formally incorporated on December 28, 1971. The 66-square-mile (170 km ) city had a population of 307,670 at the 2020 census . As of 2023, it is the second most populous city in Orange County, fifth most in the Greater Los Angeles region, and 63rd most in the United States . A number of corporations, particularly in

3534-740: The Objectivist Academic Center . Peikoff, her legal heir, was convinced to found the Ayn Rand Institute after businessman Ed Snider organized a meeting of possible financial supporters in New York in the fall of 1983. Peikoff then agreed to be the first chairman of the organization's board of directors. In 1983, a group of Objectivists, including George Reisman , organized the Jefferson School of Philosophy, Economics and Politics. The Jefferson School held

3627-533: The Santa Fe Railroad extended its line to Fallbrook Junction, north of San Diego , and named a station along the way after James Irvine. The town that formed around this station was named Myford, after Irvine's son, because a post office in Calaveras County already bore the family name. The town was renamed Irvine in 1914. By 1918, 60,000 acres (240 km ) of lima beans were grown on

3720-520: The United States Court of Federal Claims have concurrent jurisdiction to issue a declaratory judgment of the organization's qualification if the organization has exhausted administrative remedies with the Internal Revenue Service. Prior to October 9, 1969, nonprofit organizations could declare themselves to be tax-exempt under Section 501(c)(3) without first obtaining Internal Revenue Service recognition by filing Form 1023 and receiving

3813-618: The University of Texas at Austin ; and John Allison , board member and former CEO of the Cato Institute and former CEO of BB&T .; Larry Salzman of the Pacific Legal Foundation; Tim Blum, a Chicago real-estate developer; Robert Mayhew, professor of philosophy at Seton Hall University; Jim Brown, CFA; Onkar Ghate, Chief Philosophy Officer of the institute. Peikoff retains a cooperative and influential relationship with ARI. In 2006, he remarked that he approved of

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3906-559: The "pendant"). Residential areas are now bordered by two commercial districts, the Irvine Business Complex to the west (part of the South Coast Plaza–John Wayne Airport edge city ) and Irvine Spectrum to the east. All streets have landscaping allowances. Rights-of-way for powerlines also serve as bicycle corridors, parks, and greenbelts to tie together ecological preserves. The city irrigates

3999-519: The "world a better place" which reflects the essence of Ayn Rand's philosophy connecting these values "to one of the best parts of the Israeli economy ". CEO of Moovit Nir Erez, the recipient of the award in 2016, sought to distance himself from controversial politics surrounding the Institute and award, stating “We are purely trying to focus on transportation and moving, not on political issues. On

4092-509: The 14-point list is a guideline; it is not intended to be all-encompassing, and other facts and circumstances may be relevant factors. Although there is no definitive definition of a church for Internal Revenue Code purposes, in 1986 the United States Tax Court said that "A church is a coherent group of individuals and families that join together to accomplish the religious purposes of mutually held beliefs. In other words,

4185-579: The 1980s and later may be levied a Mello-Roos special tax, which came about in the post- Proposition 13 era. Each of the villages was initially planned to have a distinct architectural theme. Business and commercial areas Late spring and early summer in Irvine is subject to the June Gloom phenomenon widespread in southern California, with overcast mornings and occasional drizzle. Late summer and autumn are warm and mostly dry, with occasional bouts of humid weather extending from Pacific hurricanes off

4278-640: The 501(c)(3) designation. In 1980, the United States District Court for the District of Columbia recognized a 14-part test in determining whether a religious organization is considered a church for the purposes of the Internal Revenue Code: Having an established congregation served by an organized ministry is of central importance. Points 4, 6, 8, 11, 12, and 13 are also especially important. Nevertheless,

4371-405: 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

4464-581: The Anthem Fellowship for the Study of Objectivism, a fellowship that financially supports universities who have Objectivist professors. Charity Navigator , which rates charitable and educational organizations to inform potential donors, gives ARI two out of four stars in 2020. As of September 2021, ARI's board of directors consists of Brook; Tsfany; Harry Binswanger , philosopher and long-time associate of Rand; Tara Smith , professor of philosophy at

4557-681: The Ayn Rand Center Japan. ARI has also helped guide the independent Spain-based Objetivismo Internacional, which seeks to spread Objectivism in the Spanish-speaking world . The stated goal of the Ayn Rand Institute Atlas Award is to encourage entrepreneurship . The institute states it is awarded to honour the most innovative entrepreneur who through wealth building and life enhancing enterprise ambition uses their technological developments to make

4650-680: The Ayn Rand Institute Europe in 2015 and the Ayn Rand Center Japan in 2017. Each of these organizations are separate legal entities from the United States-based ARI, but they are all affiliated with ARI. In January 2017, ARI announced Jim Brown as its CEO, succeeding Yaron Brook as its operational executive. In June 2018, Tal Tsfany, co-founder of the Ayn Rand Center Israel, took over as the president and CEO of ARI. In 2020, ARI received

4743-956: The Ayn Rand Institute include atheism, capitalism, and individual rights. The ARI has supported the American Tea Party movement and opposed the United States' wars against Afghanistan and Iraq. A critic of government spending, the organization took a federal loan of between $ 350,000 and $ 1 million in 2020 under the Paycheck Protection Program . The institute's stated goal is to "create a culture whose guiding principles are reason, rational self-interest, individualism and laissez-faire capitalism." ARI has several educational and outreach programs, which include providing intellectuals for public appearances, supporting Objectivist campus clubs, supplying Rand's writings to schools and professors, assisting overseas Objectivist institutions , organizing annual conferences and running

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4836-548: 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

4929-538: The Great Drought. In 1866, Irvine, Flint and Bixby acquired 47,000-acre (190 km ) Rancho Lomas de Santiago for $ 7,000. After the Mexican-American War the land of Rancho Santiago de Santa Ana fell prey to tangled titles. In 1868, the ranch was divided among three claimants as part of a lawsuit: Flint, Bixby and Irvine. The ranches were devoted to sheep grazing. However, in 1870, tenant farming

5022-422: The Internal Revenue Service. The same public inspection requirement applies to the organization's annual return, namely its Form 990 , Form 990-EZ, Form 990-PF, Form 990-T, and Form 1065, including any attachments, supporting documents, and follow-up correspondence with the Internal Revenue Service, with the exception of the names and addresses of donors on Schedule B. Annual returns must be publicly available for

5115-602: The Irvine Global Village Festival to celebrate the diversity among the citizens of Irvine and Orange County. The festival consists of exhibits from local merchants, entertainment from diverse cultures, and sampling of foods from various regions of the world. The event is held at the Orange County Great Park . The Irvine Community Television (ICTV) produces and broadcasts television programs on news, sports, arts, culture, safety for

5208-569: The Irvine Ranch. Two Marine Corps facilities, MCAS El Toro and MCAS Tustin , were built during World War II on ranch land sold to the government. James Irvine II died in 1947 at the age of 80. His son, Myford, assumed the presidency of the Irvine Company. He began opening small sections of the Irvine Ranch to urban development. The Irvine Ranch played host to the Boy Scouts of America 's 1953 National Scout Jamboree . Jamboree Road ,

5301-510: The Irvine community. The motto of ICTV is "For You, About You". ICTV airs on Cox Communications channel 30 and online. Irvine has three public libraries: Heritage Park Regional Library, University Park Library, and Katie Wheeler Library. The Heritage Library serves as the regional reference library for Central Orange County and has a strong business and art focus while the University Park Library has 95,745 books, including

5394-666: The Objectivist Graduate Center, which offered both distance-learning and in-person courses. In January 2000, Berliner retired as executive director, replaced by Yaron Brook , then an assistant professor of finance at Santa Clara University . Onkar Ghate began working for ARI later that year and ARI launched the Objectivist Academic Center. In 2002, ARI moved from Marina del Rey to larger offices in Irvine , California. In 2003, ARI launched

5487-606: The Pacific Ocean. It can occasionally snow in the Santa Ana Mountains to the northeast of Irvine. Snow within the lower-lying parts of Irvine is very rare, but the area received three inches of snow in January 1949. A tornado touched down in Irvine in 1991, an event that happens in Orange County more generally approximately once every five years. The 2010 United States Census reported that Irvine had

5580-425: The age of 18 living with them, 53.8% were married couples living together, 9.8% had a female householder with no husband present, and 32.9% were non-families. 22.8% of all households were made up of individuals, and 5.0% had someone living alone who was 65 years of age or older. The average household size was 2.70 persons and the average family size was 3.17. In the city, the population was spread out, with 23.5% under

5673-437: The age of 18, 14.4% from 18 to 24, 32.3% from 25 to 44, 22.6% from 45 to 64, and 7.2% who were 65 years of age or older. The median age was 33 years. For every 100 females, there were 93.8 males. For every 100 females age 18 and over, there were 90.0 males. According to 2007 Census Bureau estimates, the median income for a household in the city was $ 98,923, and the median income for a family was $ 111,455; these numbers make Irvine

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5766-496: The board of advisors shortly thereafter. ARI's first two projects were aimed at students. One was developing a network of college clubs to study Objectivism. The other was a college scholarship contest for high-school students based on writing an essay about Rand's novel The Fountainhead . Later, additional essay contests were added based on Anthem , We the Living and Atlas Shrugged . In 1988, ARI began publishing Impact ,

5859-540: The city. The population density was 3,098.0 inhabitants per square mile (1,196.1/km ), as of the census. There were 53,711 housing units at an average density of 1,163.0 per square mile (449.0/km ). The racial makeup of the city was 61.1% White , 7.4% of the population were Hispanic or Latino of any race, 1.5% Black or African American , 0.2% Native American , 29.8% Asian , 1.1% Pacific Islander , 2.5% from other races , and 4.8% from two or more races. There were 51,199 households, out of which 36.0% had children under

5952-786: The contrary, we would like to be as apolitical as possible.” Recipients include: 501(c)(3) organization 501(c)(3) tax-exemptions apply to entities that are organized and operated exclusively for religious , charitable , scientific , literary or educational purposes, for testing for public safety , to foster national or international amateur sports competition, or for the prevention of cruelty to children or animals . 501(c)(3) exemption applies also for any non-incorporated community chest , fund, cooperating association or foundation organized and operated exclusively for those purposes. There are also supporting organizations—often referred to in shorthand form as "Friends of" organizations. 26 U.S.C.   § 170 provides

6045-405: 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

6138-461: 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: Irvine, California Irvine ( / ˈ ɜːr v aɪ n / ) is a master-planned city in central Orange County, California , United States, in

6231-650: The greenery with reclaimed water. The homeowners' associations which govern some village neighborhoods exercise varying degrees of control on the appearances of homes. In more restrictive areas, houses' roofing, paint colors, and landscaping are regulated. Older parts of the Village of Northwood that were developed beginning in the early 1970s independently of the Irvine Company and does not have homeowners' associations.The more tightly regulated villages generally offer more amenities, such as members-only swimming pools, tennis courts and parks. Homeowners in villages developed in

6324-478: The invasion of Iraq, it has criticized how the Iraq War was handled. Since October 2, 2001, ARI has held that Iran should be the primary target in the war against "Islamic totalitarianism". ARI is generally supportive of Israel . Of Zionism , Yaron Brook writes: "Zionism fused a valid concern – self-preservation amid a storm of hostility – with a toxic premise – ethnically based collectivism and religion." ARI

6417-539: The land to Mexican citizens who applied for grants. Three large Spanish/Mexican land grants , also known as ranchos, made up the land that later became the Irvine Ranch: Rancho Santiago de Santa Ana , Rancho San Joaquin and Rancho Lomas de Santiago . In 1864, Jose Andres Sepulveda , owner of Rancho San Joaquin, sold 50,000 acres (200 km ) to Benjamin and Thomas Flint, Llewellyn Bixby and James Irvine for $ 18,000 to resolve debts due to

6510-505: The late 1950s, which is nominally divided into townships called "villages", separated by six-lane arterial roads . Each township contains houses of similar design, along with commercial centers, religious institutions, and schools. Commercial districts are checker-boarded in a periphery around the central townships. Only automobile transportation was planned for, with other forms of transportation ignored, resulting in Irvine becoming extremely car dependent today. Pereira originally envisioned

6603-523: The names and addresses of certain large donors to the Internal Revenue Service on their annual returns, but this information is not required to be made available to the public, unless the organization is an independent foundation. Churches are generally exempt from this reporting requirement. Every 501(c)(2) organization must make available for public inspection its application for tax-exemption, including its Form 1023 or Form 1023-EZ and any attachments, supporting documents, and follow-up correspondence with

6696-478: The one envisioned by the Pereira plan. By January 1999, Irvine had a population of 134,000 and a total area of 43 square miles (111 km ). In late 2003, after a ten-year-long legal battle, Irvine annexed the former El Toro Marine Corps Air Station . This added 7.3 square miles (19 km ) of land to the city and blocked an initiative championed by Newport Beach residents to replace John Wayne Airport with

6789-515: 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

6882-410: The payee or the payee's children. The payments are not tax-deductible charitable contributions even if a significant portion of a church school's curriculum is religious education. For a payment to be a tax-deductible charitable contribution, it must be a voluntary transfer of money or other property with no expectation of procuring financial benefit equal to the transfer amount. Before donating to

6975-587: The philosophy developed by Ayn Rand. ARI sponsors writers and speakers who apply Objectivism to contemporary issues, including philosophy, politics and art. Since Objectivism advocates atheism , ARI promotes the separation of church and state and its writers argue that the religious right poses a threat to individual rights. They have argued against displaying religious symbols such as the Ten Commandments in government facilities and against faith-based initiatives . ARI intellectuals argue that religion

7068-461: The population. The census reported that 205,819 people (96.9% of the population) lived in households, 5,968 (2.8%) lived in non-institutionalized group quarters, and 588 (0.3%) were institutionalized. There were 78,978 households, out of which 26,693 (33.8%) had children under the age of 18 living in them, 40,930 (51.8%) were opposite-sex married couples living together, 7,545 (9.6%) had a female householder with no husband present, 2,978 (3.8%) had

7161-472: The provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals. An individual may not take a tax deduction on gifts made to a 501(c)(3) organization that is organized and operated exclusively for the testing for public safety. In the case of tuition fees paid to a private 501(c)(3) school or a church school, the payments are not tax-deductible charitable contributions because they are payments for services rendered to

7254-525: The seventh richest city in the US, among cities with population 65,000 or higher. 9.1% of the population and 5.0% of families were below the poverty line . Of the total population, 6.1% of those under the age of 18 and 5.6% of those 65 and older were living below the poverty line. In 2006, the median gross rent paid for housing was $ 1,660 a month. This was the highest of any place in the United States of more than 100,000 people. The skyrocketing high cost of housing

7347-485: The technology and semiconductor sectors, have their national or international headquarters in Irvine. Irvine is also home to several higher-education institutions including the University of California, Irvine (UCI), Concordia University , Irvine Valley College , and campuses of California State University, Fullerton (CSUF), University of La Verne , and Pepperdine University . The Gabrieleño indigenous group inhabited Irvine about 2,000 years ago. Gaspar de Portolà ,

7440-466: The threat. In his article "End States Who Sponsor Terrorism", which was published as a full page ad in The New York Times , Peikoff wrote: "The choice today is mass death in the United States or mass death in the terrorist nations. Our Commander-In-Chief must decide whether it is his duty to save Americans or the governments who conspire to kill them." Although some at ARI initially supported

7533-637: The top cities for start-up businesses and its strong, fast-growing economy helped place Orange County as one of the top ten fastest growing job markets. Irvine is also used as a location for film projects. The city government grants free or low-cost filming permits and offers location information to prospective productions. The following companies are headquartered in Irvine: The following international companies have their North American headquarters in Irvine: Every October, Irvine hosts

7626-429: The university campus at the northern end of the Irvine Ranch. When the Irvine Company refused to relinquish valuable farmland in the flat central region of the ranch for this plan, the university site was moved to the base of the southern coastal hills . The city layout was based on the shape of a necklace (with the villages strung along two parallel main streets, which terminate at University of California, Irvine (UCI),

7719-488: The west coast of Mexico. Winters are mild, with most winters having no frost, and can be hot and dry when the Santa Ana winds blow. Irvine has a Mediterranean climate wherein precipitation occurs predominantly during the winter months. Because Irvine is close to the coast, different parts of Irvine have different microclimates ; for instance, the June Gloom effect is stronger in the southern parts of Irvine, closer to

7812-487: The work ARI has done and in November 2010 that the executive director "has done a splendid job". Peikoff was a featured speaker at the 2007 and 2010 Objectivist Conferences. In August 2010, he demanded a change to ARI's board of directors, resulting in the resignation of John McCaskey. A central goal for ARI throughout the 2010s has been to spread Objectivism globally. ARI helped establish the Ayn Rand Center Israel in 2012,

7905-405: The yearly gross receipts for the organization are expected to average $ 10,000 or more. If yearly gross receipts are expected to average less than $ 10,000, the filing fee is reduced to $ 400. There are some classes of organizations that automatically are treated as tax exempt under 501(c)(3), without the need to file Form 1023: The IRS released a software tool called Cyber Assistant in 2013, which

7998-416: Was 2.2%; the rental vacancy rate was 6.2%. 109,846 people (51.7% of the population) lived in owner-occupied housing units and 95,973 people (45.2%) lived in rental housing units. During 2009–2013, Irvine had a median household income of $ 90,585, with 12.2% of the population living below the federal poverty line. The census of 2000 found there were 143,072 people, 51,199 households, and 34,354 families in

8091-632: Was 3.13. The age distribution of the population was as follows: 45,675 people (21.5%) under the age of 18, 30,384 people (14.3%) aged 18 to 24, 66,670 people (31.4%) aged 25 to 44, 51,185 people (24.1%) aged 45 to 64, and 18,461 people (8.7%) who were 65 years of age or older. The median age was 33.9 years. For every 100 females, there were 94.9 males. For every 100 females age 18 and over, there were 92.4 males. There were 83,899 housing units at an average density of 1,262.5 per square mile (487.5/km ), of which 39,646 (50.2%) were owner-occupied, and 39,332 (49.8%) were occupied by renters. The homeowner vacancy rate

8184-681: Was also one of the founding donors for the organization along with educational entrepreneur Carl Barney. Its first executive director was Michael Berliner, who was previously the chairman of the Department of Social and Philosophical Foundations of Education at California State University, Northridge . ARI also established a board of governors, which initially included Harry Binswanger , Robert Hessen , Edwin Locke , Arthur Mode, George Reisman, Jay Snider, and Mary Ann Sures, with Peter Schwartz as its chairman. M. Northrup Buechner and George Walsh joined

8277-774: Was later turned with Yaron Brook into a book called Neoconservatism: An Obituary for an Idea . In October 2012, ARI helped establish the Ayn Rand Center Israel (ARCI) to promote Objectivism in Israel and the Middle East. Its current director is Boaz Arad. In 2016, ARCI launched the Atlas Award for the Best Israeli Start-up, presented annually at the Tel Aviv Stock Exchange . Judges for the award include Yaron Brook and Shlomo Kalish . Moovit

8370-583: Was permitted. In 1878, James Irvine acquired his partners' interests for $ 150,000 ($ 4,735,862 in 2023 dollars ). His 110,000 acres (450 km ) stretched 23 miles (37 km) from the Pacific Ocean to the Santa Ana River . James Irvine died in 1886. The ranch was inherited by his son, James Irvine II , who incorporated it into the Irvine Company . James Irvine II shifted the ranch operations to field crops, olive and citrus crops. In 1888,

8463-408: Was succeeded by Form 1023-EZ in 2014. There is an alternative way for an organization to obtain status if an organization has applied for a determination and either there is an actual controversy regarding a determination or the Internal Revenue Service has failed to make a determination. In these cases, the United States Tax Court , the United States District Court for the District of Columbia , and

8556-539: Was the first recipient of the award in 2016 and Zebra Medical Vision won the award in 2017. The Jewish Chronicle and the Jerusalem Post described ARI as a right-wing organization. In April 2015, ARI helped establish the Ayn Rand Institute Europe to promote Objectivism in Europe. The current chairman of ARI Europe is Lars Seir Christensen, CEO and co-founder of Saxo Bank . In February 2017, ARI helped establish

8649-410: Was to be named Irvine; the old agricultural town of Irvine, where the railroad station and post office were located, was renamed East Irvine . The first phases of the villages of Turtle Rock, University Park, Westpark (then called Culverdale), El Camino Real, and Walnut were completed by 1970. On December 28, 1971, the residents of these communities voted to incorporate a substantially larger city than

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