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92-405: The collective was formed in 2004. Its members remain anonymous, in protest against the "star-making machinery of the art market", but it is known that they are a group of mostly men and some women, and that some of them met and became friends while studying art at Cooper Union . The group is named after a fictional artist, "Bruce High Quality", who supposedly perished in the 9/11 attack. In 2005,

184-535: A Nobel Prize in Physics , a Pritzker Prize , 3 National Medal of Arts Awards, 15 Rome Prizes , 26 Guggenheim Fellowships , 3 MacArthur Fellowships , 9 Chrysler Design Awards , 3 Emmy Awards, a Tony, a Grammy, a Queen Elizabeth Prize for Engineering , and 3 Thomas Jefferson Awards for Public Architecture . The institution has also had 40 Fulbright Scholars since 2001 and 13 National Science Foundation Graduate Research Fellowships since 2004. Notable faculty of

276-545: 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

368-669: A sliding scale . On May 8, 2013, a group of students occupied President Bharucha's office in protest over news reports about ending free tuition. The administration, board of trustees, and those members of the Cooper Union community who had been occupying the Office of the President since early May reached an agreement that ended the occupation on July 12. Throughout 2013, 2014, and 2015, the Committee to Save Cooper Union (CSCU) —

460-762: A tugboat . The Bruce High Quality Foundation responded to the event with their own performance, titled "The Gate: Not the Idea of the Thing but the Thing Itself", in which members of the collective pursued the Smithson island in a small skiff carrying a model of one of the orange gates by Christo and Jeanne-Claude that had been displayed in Central Park earlier that year. "Public Sculpture Tackle", an ongoing work begun in 2007 and documented on video, features one of

552-429: 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

644-460: A Metaphor?", "The B.H.Q.F.U. Detective Agency" and "Edifying", with the main focus of the curriculum on art history and studio critique. In 2012, the school relocated to 34 Avenue A as a registered 501(c)(3) organization . By 2014, the course offerings included "Math Wipe" by Dmitry Samochine, "Generative Design—Model Assembly" by Sanam Salek, and a class about Japanese art in Japanese language by

736-509: 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

828-623: 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

920-595: 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

1012-544: 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

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1104-464: A coalition of former and current students, alumni and faculty — campaigned to reverse this decision, urging the president and the board of trustees to return Cooper Union to "its tuition-free and merit-based mission, ensure the school’s fiscal recovery, and establish better governance structures." On September 1, 2015, the school and the CSCU announced the CSCU's lawsuit against the school's administration

1196-516: A commercial New York gallery was "The Retrospective" in 2008, employing "an implicitly satiric, reactive style". The collective has produced a film, Isle of the Dead , which was shown in 2009 at the "Plot/09 – This World & Nearer Ones" exhibition organized by Creative Time on Governors Island . A send-up of Night of the Living Dead , the film chronicles the death and zombie -led revival of

1288-503: 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

1380-558: 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

1472-508: A few attempts to merge Cooper Union and Columbia University , but these were never realized. The Cooper Hewitt, Smithsonian Design Museum , was founded in 1897 as part of Cooper Union by Sarah, Eleanor, and Amy Hewitt, granddaughters of Peter Cooper. Cooper Union's Foundation Building is an Italianate brownstone building designed by architect Fred A. Petersen , one of the founders of the American Institute of Architects . It

1564-411: 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

1656-564: A full-height Grand Atrium, prevalent interior windows, a four-story linear central staircase, and upper-level skyways , which reflect the design intention of inspiring, socially interactive space for students and faculty. In addition, the building's design allows for up to 75% natural lighting , further reducing energy costs. In 2010, 41 Cooper Square became the first academic and laboratory structure in New York City to meet Platinum-level LEED standards for energy efficiency. The building

1748-433: A full-tuition scholarship to every admitted student, a practice it discontinued in 2014, instead offering a half-tuition scholarship to each admitted student. As of 2024 , nearly half of its undergraduate students were attending on a tuition-free basis. In September 2024 the school announced that for the next four years, all students (including current students) would not pay tuition for their senior year. The Cooper Union

1840-444: 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

1932-783: 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

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2024-485: A new building called 41 Cooper Square . A new classroom, laboratory, and studio facility designed by Thom Mayne replaced the aging Hewitt Academic Building at 41 Cooper Square . In contrast to the Foundation Building, 41 Cooper Square is of modern, environmentally "green" design , housing nine above-ground floors and two basements. The structure features unconventional architectural features, including

2116-449: A new four-year nighttime engineering college for men and a few women. In 1883, a five-year curriculum in chemistry was added as an alternative to the applied science (engineering) program. A daytime engineering college was added in 1902, thanks to funds contributed by Andrew Carnegie . Initial board members included Daniel F. Tiemann , John E. Parsons , Horace Greeley and William Cullen Bryant , and those who availed themselves of

2208-612: A new tuition-based cross-disciplinary graduate program, expand its fee-based continuing education programs, and impose tuition on some students in its existing graduate programs. In December 2012, as a protest against the possibility of undergraduate tuition being charged, 11 students occupied a suite in the Foundation Building for a week. Charging high tuition was complicated by the school's lack of customary amenities offered by other high-tuition schools. The college ended its free tuition policy for undergraduates in 2014, but offers need-based tuition remission to incoming undergraduates on

2300-467: 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

2392-414: 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

2484-400: A series of open forums were held with students, faculty, and alumni to address a financial crisis. Current and past students voiced opposition to charging tuition. The then-president of the school, Jamshed Bharucha , indicated depletion of the school's endowment required additional sources of funding. In 2012, the college announced approval from its board of trustees to attempt to establish

2576-442: 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

2668-549: A smaller, more modern alternative to the Great Hall. A substantial portion of the annual budget, which supports the full-tuition scholarships in addition to the school's costs, is generated through revenues from real estate. Its endowment is over $ 600 million. The land under the Chrysler Building is owned by the endowment, and as of 2009, Cooper Union received $ 7 million per year from this parcel. Further, under

2760-719: A snowy night before about 1,500 persons." Widely reported in the press and reprinted throughout the North in pamphlet form, the speech galvanized support for Lincoln and contributed to his gaining the Party's nomination for the presidency . It is now referred to as the Cooper Union Address . Since then, the Great Hall has served as a platform for historic addresses by American Presidents Grant , Cleveland , Taft , Theodore Roosevelt , Woodrow Wilson , and Bill Clinton . Clinton spoke on May 12, 1993, about reducing

2852-676: A sustainable alternative to professionalized art education?" The talk, "How to Explain Pictures to a Dead Bull", mimicked that of Joseph Beuys ' 1965 performance, "How to Explain Pictures to a Dead Hare", with the dead bull in the title representing economic recession. In the fall of 2009 the group would answer its own question by launching an unaccredited art school, the Bruce High Quality Foundation University, where "students are teachers are administrators are staff." A proposition during Prelude 09 took

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2944-498: 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

3036-502: A very unusual arrangement, New York City real-estate taxes assessed against the Chrysler lease, held by Aby Rosen , are paid to Cooper Union, not the city. This arrangement would be voided if Cooper Union sold the real estate. In 2006, Tishman Speyer signed a deal with the school to pay rent that has escalated to $ 32.5 million in 2018. Around October 29, 2011, rumors circulated the school was in serious financial trouble. On October 31,

3128-557: 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

3220-434: 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

3312-562: Is dedicated completely to School of Art studio and classroom space in addition to the art studio spaces located throughout the building. The lowest basement level consists almost completely of the school's large machine shops and design laboratories, as well as much of the HVAC and supply infrastructure . The building's first basement level houses primarily the Frederick P. Rose Auditorium, a 198-capacity lecture hall and event space designed as

3404-633: Is divided into three schools: the Irwin S. Chanin School of Architecture, the School of Art, and the Albert Nerken School of Engineering. It offers undergraduate and master's degree programs exclusively in the fields of architecture , fine arts (undergraduate only), and engineering as well as a shared core curriculum in the humanities and social sciences. The Cooper Union was one of very few American institutions of higher learning to offer

3496-506: 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

3588-538: Is the largest of the three schools by a significant margin. The school offers ABET -accredited Bachelor of Engineering (BE) degree programs in core engineering fields and an interdisciplinary Bachelor of Science in Engineering (BSE) degree. Opportunities are also available for engineering students to pursue minors in bioengineering, chemistry, computer science, humanities and social sciences, and mathematics. Specialized facilities for teaching and research include

3680-572: The Maurice Kanbar Center for Biomedical Engineering established in 2002 and the interdisciplinary Maker Space Lab, established in 2020 for the use of engineering, art, and architecture students. The School of Engineering offers master's degrees in chemical, civil, electrical, or mechanical engineering. Cooper Union undergraduate engineering students may earn a bachelor's degree and a master's degree in as little as five years. Consisting of roughly 200 students and 70 faculty members,

3772-805: The Palestinian National Authority Mahmoud Abbas delivered his first formal speech in English. Other historic speakers in the Great Hall have included Frederick Douglass , Susan B. Anthony , Elizabeth Cady Stanton , and Mark Twain . The Great Hall continues to serve as an important metropolitan art space and has hosted lectures and performances by such key figures as Joseph Campbell , Steve Reich , Salman Rushdie , Ralph Nader , Hamza Yusuf , Richard Stallman , Rudolph Giuliani , Pema Chodron , Michael Bloomberg , Evo Morales , and Venezuelan president Hugo Chávez . When not occupied by external or hosted events,

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3864-887: The United States Code . It is one of the 29 types of 501(c) nonprofit organizations in the US. 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

3956-520: 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

4048-464: The Whitney Museum collaborated with Minetta Brook, Robert Smithson 's estate, and James Cohan Gallery to sponsor the construction of Robert Smithson's "Floating Island", a floating island of parkland tugged around New York Harbor , inspired by a 1970 drawing by Robert Smithson, entitled "Floating Island to Travel Around Manhattan Island". The island, complete with living trees, was pulled by

4140-509: 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,

4232-416: The 2024-2025 academic year and that they were proceeding as planned towards their goal of 100% coverage in the 2029 fiscal year. Admission to Cooper Union is highly competitive, with an acceptance rate of 12% across the three schools. The Cooper Union's School of Engineering is named in honor of Albert Nerken, a chemical engineering alumnus of the school. Its enrollment includes about 550 students, and

4324-640: 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,

4416-405: 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

4508-713: The Bruce High Quality Foundation was the subject of a retrospective at the Brooklyn Museum and exhibited work in Switzerland, Germany. London, Dubai, and Washington. In November 2013 the group opened "Meditations", a single show in two New York galleries. The works duplicated antiquities from the Metropolitan Museum in a Play-Doh-like modeling clay. Later in the month, a silkscreen by the foundation, "Hooverville," depicting

4600-637: The Cooper Union School of Art offers a Bachelor of Fine Arts (BFA) degree and a Certificate of Fine Arts. As a member school of AICAD , School of Art students may participate in exchange programs with the other colleges in the association, including California Institute of the Arts and Otis College of Art and Design . The Cooper Union Art program is often referred to as " generalist " or "versatile" when compared to other Fine Arts colleges; incoming students do not choose an academic major within

4692-415: The Cooper Union include: Film Literature Television 40°43′45″N 73°59′26″W  /  40.72927°N 73.99058°W  / 40.72927; -73.99058 501(c)(3) organization A 501(c)(3) organization is a United States corporation, trust , unincorporated association or other type of organization exempt from federal income tax under section 501(c)(3) of Title 26 of

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4784-548: 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

4876-529: The Fine Arts field, but instead are permitted and encouraged to select courses from any of the School of Art's departments. The curriculum place heavy emphasis on each student's creative and imaginative abilities, rather than technical precision in a specific medium. Located in both public spaces and specialized rooms, Cooper Union's galleries provide space for installations and showcases by students, faculty, and guest artists. Popular gallery locations include

4968-400: The Foundation Building are used primarily for interdisciplinary exhibitions with the School of Architecture. For presentations of video and digital media, the Great Hall and 41 Cooper Square's Rose Auditorium are used. The Irwin S. Chanin School of Architecture at The Cooper Union offers a five-year NAAB accredited program established by John Hejduk . The philosophical foundation of the school

5060-554: The Great Hall is made accessible to students and faculty for large lectures and recreational activities, including the school's annual Culture Show. In 1994, the Cooper Union Forum of Public Programs was honored with a Village Award from the Greenwich Village Society for Historic Preservation . In late 2008, the Great Hall was closed to students and outside events for the first major renovation of

5152-411: The Great Hall lobby in the Foundation Building and newly opened 41 Cooper Gallery in 41 Cooper Square, which provides a two-story high space for large, three-dimensional exhibitions and works visible from both the building lobby and 7th street through large plate-glass windows. In addition, numerous smaller exhibition spaces exist throughout both buildings on campus. Larger spaces on the upper floors of

5244-422: 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

5336-543: The New York skyline with hobos, sold for $ 425,000 at Sotheby's . In 2016 Bruce High Quality staged "As We Lay Dying," an immersive multimedia installation including sculpture and performance at The Watermill Center on Long Island, New York. In July 2009, four members of the group gave a lecture-performance at the Harris Lieberman Gallery in New York that ended with the question: "How can we imagine

5428-500: The architects Michael Webb , Peter Eisenman , Raimund Abraham , Lebbeus Woods , Diane Lewis and John Hejduk . The post-professional degree program in architecture was launched in 2009. Concentrations in one or a combination of three areas are offered: theory, history and criticism of architecture, urban studies and technologies. Cooper Union has developed an athletic program which fields teams in basketball, volleyball, and soccer. Awards received by Cooper Union alumni include

5520-470: The art world. The group's December 2009 show in Miami was curated by Vito Schnabel , son of the artist Julian Schnabel , and attended by New York's rich and famous, guests including the shipping heir Stavros Niarchos III , newsprint billionaire Peter Brant , actor Stephen Dorff and John McEnroe . The Bruce High Quality Foundation was among the artists represented at the 2010 Whitney Biennial . In 2013,

5612-405: 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

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5704-512: The curator and educator Nozomi Kato. As the first and only open-source art school in the United States, BHQFU offered a number of courses taught collaboratively or as a method of collaboration, many of them enabled by digitally driven approaches to coalition-building. In 2015, the schools leading participants included David Salle, Brad Troemel, Andrew Norman Wilson, Vito Schnabel, Haley Mellin, Elizabeth Jaeger, Nicole Wittenberg and Nathlie Provosty alongside emerging and recent graduates. In 2018,

5796-478: The designer, researcher and artist Caroline Sinders noted Victoria Campbell and Ana Cecilia Alvarez ’ "utilitarian, socially minded approach to art-making" as paradigmatic of what Tania Bruguera calls "Arte Util"— or purpose-driven practice. For BHQFU, Alvarez and Campbell programmed an experimental pilot workshop augmented to the personal, professional and political realities of the Web 2.0. online environment. “Sex ed”

5888-586: The ever-increasing presence of artist, curator and art institution alike, as brands. In establishing artist and institution as conceits, the projects are free to explore these roles as pure brand, largely existent for critical assessment. Cooper Union The Cooper Union for the Advancement of Science and Art , commonly known as Cooper Union , is a private college on Cooper Square in Lower Manhattan, New York City. Peter Cooper founded

5980-558: The federal deficit and again on May 23, 2006, as the Keynote Speaker at The Cooper Union's 147th Commencement, along with Anna Deavere Smith . He appeared a third time on April 23, 2007, along with Senator Edward Kennedy , Henry Kissinger , Norman Mailer , and others, at the memorial service for historian Arthur M. Schlesinger Jr. Most recently, Barack Obama delivered an economic policy speech at Cooper Union's Great Hall on April 22, 2010. On September 22, 2014, President of

6072-494: The fictitious estate of the early Leipzig modernist and sewerage engineer Johann Dieter Wassmann (1841–1898). Mr Wassmann is, in fact, a contemporary artist living in Melbourne, Australia . Banksy is the pseudonym of a Bristol -born graffiti artist and political activist working since the late 1980s. For over twenty years Banksy has successfully hidden his identity from the general public. All of these artists scrutinize

6164-534: The first transatlantic telegraph cable , and once ran for President under the Greenback Party , becoming the oldest person ever nominated for the office by a political party . Cooper's dream was to give talented young people the one privilege he lacked: a good education from an institution which was "open and free to all". To achieve these goals, Cooper designated the bulk of his wealth to The Cooper Union. According to The New York Times in 1863, "It

6256-566: The form of a "project-based" course at the Martin Segal Theater at CUNY Graduate Center and at Performa 09's X Initiative; titled "Art History with Benefits", the lecture-performance promised to examine the romance "figuratively and literally" between cultural funding and sex. From 2009 to early 2011, the school was based in TriBeCa with courses and student organizations such as "Occult Shenanigans in 20th/21st-Century Art", "What’s

6348-588: The group "has been best known for a sharp, well-aimed and unusually entertaining form of institutional critique." Julia Chaplin, also writing in the New York Times , said in December 2009 that the group was known for its "subversive performance art, humorous videos and conceptual sculptures all infused with Ph.D. quantities of art history references" and had "become the darlings of the art world". In December 2013, Jesse McKinley further explained, "Devoted to

6440-444: The group's work have been positive. New York Magazine derided the group's anonymous conceit as "pretentious drapery", while judging the show “Meditations” to be “kind of interestingly pretentious". The Bruce High Quality Foundation is part of a long history of artists using fictional identities in contemporary art, although the use of pseudonyms in the literary world has a much richer and more established tradition. Rrose Sélavy

6532-444: The hall since 1978. The Cooper Union has schools in architecture, fine art , and engineering. At present, these three fields represent Cooper Union's degree programs. The Faculty of Humanities and Social Studies provides classes and faculty to all three programs. In 2002, the school decided to generate revenue by razing its engineering building and having it replaced with a commercial building, and replacing its Hewitt Building with

6624-486: The idea that an artwork should stand on its own — without the artist’s identity or biography affecting its worth — the group’s no-name ethos has, perhaps intentionally, proven to be a potent and lucrative creative tool for members and a seductive draw for collectors." Bruce High Quality Foundation was ranked 99 in ArtReview 's guide to the 100 most powerful figures in contemporary art: Power 100, 2010. Not all reviews of

6716-457: The institute's courses in its early days included Augustus Saint-Gaudens , Thomas Alva Edison and William Francis Deegan . The Cooper Union's free classes have evolved into three schools: the School of Art, the Irwin S. Chanin School of Architecture, and the Albert Nerken School of Engineering. Since 1859, the Cooper Union has educated thousands of artists, architects, and engineers, many of them leaders in their fields. After 1864 there were

6808-492: The institution in 1859 after learning about the government-supported École Polytechnique in France. The school was built on a radical new model of American higher education based on Cooper's belief that an education "equal to the best technology schools established" should be accessible to those who qualify, independent of their race, religion, sex, wealth or social status, and should be "open and free to all". The college

6900-524: The members of the collective, wearing "quasi-football gear", climbing, hurling himself against or hanging from various public sculptures in Manhattan. In the fall of 2007, when Ugo Rondinone displayed a rainbow-coloured sign saying "Hell Yes" on the New Museum , the Bruce High Quality Foundation suspended a similar sign saying "Heaven Forbid" from the building opposite. The collective's first show in

6992-523: 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

7084-558: The next full-term president. On January 15, 2018, the Free Education Committee (FEC) of the school's Board of Trustees released their recommended plan to return to full-tuition scholarships for undergraduates only by the academic year starting in the fall of 2028. In March 2018, the board released its approved, updated version with the same milestone. In 2024, the school announced that approximately 83% of undergraduate tuition costs would be covered by scholarships in

7176-515: 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

7268-410: 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

7360-472: 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

7452-501: The shaft in the shape of a circle. The building was declared a National Historic Landmark in 1961, and a New York City Landmark in 1965, and added to the Historic American Engineering Record in 1971. On February 27, 1860, the school's Great Hall, located in the basement level of the Foundation Building, became the site of a historic address by Abraham Lincoln . "Lincoln made his address on

7544-474: The subjects of applied sciences and architectural drawing , as well as day classes primarily intended for women on the subjects of photography, telegraphy, typewriting and shorthand in what was called the college's Female School of Design. The early institution also had a free reading room open day and night, the first in New York City (predating the New York Public Library system), and

7636-405: 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

7728-643: Was directly committed to the "Social Contract" and dedicated to education as "one of the last places that protects freedom, and teaching as a sociopolitical act, among other things." Among those other things were principles of free debate and theoretical discourse which drew source from deep wellsprings of lost histories such as the Bauhaus school of Architecture founded by Ludwig Mies van der Rohe . The faculty includes architects, design and construction managers such as Peter Eisenman , Samuel Anderson , Nader Tehrani , and Diana Agrest . Former faculty members include

7820-490: Was founded in 1859 by American industrialist Peter Cooper , one of the richest businessmen in the United States. Cooper was a workingman's son who had less than a year of formal schooling. Cooper designed and built America's first steam railroad engine and made a fortune with a glue factory and iron foundry. He was a principal investor and first president of the New York, Newfoundland and London Telegraph Company , which laid

7912-399: Was funded in part by alumni donations, materialized in nameplates and other textual recognition throughout the building. Primarily designed to house the Cooper Union's School of Engineering and School of Art, the new building's first eight above-ground floors are populated by classrooms, small engineering laboratories, study lounges, art studio space, and faculty offices. The ninth, top floor

8004-482: Was included as part of the school’s full-time, seven-week semester line-up the following year, and was geared towards a student body consisting of “artists, public intellectuals, working mothers and whores.” The Bruce High Quality Foundation University closed in 2017. The Bruce High Quality Foundation has been widely covered in The New York Times . In September 2009, art critic Roberta Smith wrote that

8096-409: Was just one of the pseudonyms used by the artist Marcel Duchamp as early as 1921. In the late 1990s, the artist Walid Raad began constructing elaborate fictions chronicling the contemporary history of his native Lebanon, signing his work The Atlas Group and presenting it as a body of collective scholarship. In 2003, Jeff Wassmann launched The Wassmann Foundation , Washington, D.C., representing

8188-480: Was rare that those of limited means, however eager they might be to acquire a knowledge of some of the higher branches of education, could obtain tuition in studies not named in the regular course taught in our public schools." Discrimination based on ethnicity, religion, or sex was expressly prohibited. Originally intended to be named simply "the Union", the Cooper Union began with adult education in night classes on

8280-479: Was resolved in the form of a consent decree signed by Cooper Union, then-New York State's Attorney General Eric Schneiderman , and the CSCU. The decree includes provisions for returning to a sustainable, tuition-free policy, increased board transparency, additional student, faculty and alumni trustees, an independent financial monitor appointed by the Attorney General, and a search committee to identify

8372-408: 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

8464-461: Was the first structure in New York City to feature rolled-iron I-beams for structural support; Peter Cooper himself invented and produced these beams. Petersen patented a fire-resistant hollow brick tile he used in the building's construction. The building was the first in the world to be built with an elevator shaft, because Cooper, in 1853, was confident an elevator would soon be invented. However, he expected them to be cylindrical, so he designed

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