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59-474: American Atheists is a non-profit organization in the United States dedicated to defending the civil liberties of atheists and advocating complete separation of church and state . It provides speakers for colleges, universities, clubs, and the news media. It also publishes books and American Atheist Magazine . The organization was founded in 1963 by Madalyn Murray O'Hair . She had earlier filed

118-545: 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

177-602: A 2006 campaign against the "no atheists in foxholes " claim. Master Sgt. Kathleen Johnson , founder of the Military Association of Atheists and Freethinkers , maintained that many "people manage to serve without having to call on a higher power." The U.S. Department of Veterans Affairs eventually approved the logo of the American Atheists to be an "emblem of belief" for placement on government headstones and markers . In May 2007, ABC News featured

236-509: 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

295-595: 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

354-544: 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

413-488: A deed must be done instead of a prayer said. An atheist strives for involvement in life and not escape into death. He wants disease conquered, poverty vanquished, war eliminated. He wants man to understand and love man. He wants an ethical way of life. He believes that we cannot rely on a god or channel action into prayer nor hope for an end of troubles in a hereafter. He believes that we are our brother's keepers and are keepers of our own lives; that we are responsible persons and

472-557: A federal holiday or any mention of God on currency or in the Pledge of Allegiance . In May 2013 the American Atheists settled with Bradford County, Florida , regarding a monument containing the Ten Commandments . The American Atheists would be allowed to place their own monument onto public property. This marked the first time that such a monument was placed on public land. The monument is being furnished by American Atheists via

531-411: 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

590-720: A grant from the Stiefel Freethought Foundation. The American Atheists organization is known for its controversial antireligious billboards, intended by the organization to draw out closeted atheists within religious groups. A billboard on the Brooklyn-Queens Expressway displaying the Hebrew Tetragrammaton erected after the celebration of the Jewish holy day of Purim caused outrage from many Jews. The same billboard

649-666: A greater voice in the national political process. Ellen Johnson , a former president of American Atheists and director of the Godless Americans March On Washington Task Force, announced at the event the formation of the Godless Americans Political Action Committee (GAMPAC), later renamed Enlighten the Vote . Speakers at the event included: Atheist groups by and large considered the march

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708-488: A lawsuit against her school board, with her son William J. Murray as plaintiff, to challenge compulsory prayer and Bible-reading in public schools . Her case, Murray v. Curlett , was consolidated with Abington School District v. Schempp before being heard by the United States Supreme Court. In 1963, it ruled that mandatory Bible reading in public schools was unconstitutional. American Atheists

767-444: 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

826-783: 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

885-467: 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

944-544: A report on treatment of the Smalkowski family, declared atheists, by school officials in their small town of Hardesty, Oklahoma . The report said that American Atheists had filed a lawsuit on behalf of the Smalkowski family. The lawsuit alleges the Hardesty Public School District violated Nicole Smalkowski's constitutional rights with bullying behavior, trumped-up charges, and suspension from

1003-442: 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

1062-423: A significant portion of a church school's curriculum is religious education. For a payment to be a tax-deductible charitable contribution, it must be a voluntary transfer of money or other property with no expectation of procuring financial benefit equal to the transfer amount. Before donating to a 501(c)(3) organization, a donor can consult the searchable online IRS list of charitable organizations to verify that

1121-518: A success, though some within the atheist community did criticize the event for a number of reasons, including the exclusion of theists from being able to endorse the event, how atheism was defined for the purposes of the march, and the apparent attempt by organizers to use the march as a way of "creating an identity for non-believers". An organization calling itself the Religious Freedom Coalition ran newspaper advertisements

1180-432: A tax deduction on a charitable gift to a 501(c)(3) organization that is organized and operated exclusively for religious, charitable, scientific, literary or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals. An individual may not take

1239-440: A tax deduction on gifts made to a 501(c)(3) organization that is organized and operated exclusively for the testing for public safety. In the case of tuition fees paid to a private 501(c)(3) school or a church school, the payments are not tax-deductible charitable contributions because they are payments for services rendered to the payee or the payee's children. The payments are not tax-deductible charitable contributions even if

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1298-704: Is Myth-Understood!", "Secular Humanists for a Secular America" and "Citizen–Atheist–Patriot". The official T-shirt for the march showed a picture of the Capitol and the American flag with the statement "Free, Proud and on the Move–GODLESS AMERICANS". Many speakers delivered speeches at the March. A few noted speakers were Frank Zindler , editor of the American Atheist magazine, Margaret Downey of

1357-557: 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

1416-434: 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

1475-800: Is an actual controversy regarding a determination or the Internal Revenue Service has failed to make a determination. In these cases, the United States Tax Court , the United States District Court for the District of Columbia , and the United States Court of Federal Claims have concurrent jurisdiction to issue a declaratory judgment of the organization's qualification if the organization has exhausted administrative remedies with

1534-478: Is not required to be made available to the public, unless the organization is an independent foundation. Churches are generally exempt from this reporting requirement. Every 501(c)(2) organization must make available for public inspection its application for tax-exemption, including its Form 1023 or Form 1023-EZ and any attachments, supporting documents, and follow-up correspondence with the Internal Revenue Service. The same public inspection requirement applies to

1593-492: 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

1652-406: Is reduced to $ 400. There are some classes of organizations that automatically are treated as tax exempt under 501(c)(3), without the need to file Form 1023: The IRS released a software tool called Cyber Assistant in 2013, which was succeeded by Form 1023-EZ in 2014. There is an alternative way for an organization to obtain status if an organization has applied for a determination and either there

1711-467: Is that the organization is specifically limited in powers to purposes that the IRS classifies as tax-exempt purposes. Unlike for-profit corporations that benefit from broad and general purposes, non-profit organizations need to be limited in powers to function with tax-exempt status, but a non-profit corporation is by default not limited in powers until it specifically limits itself in the articles of incorporation or nonprofit corporate bylaws. This limiting of

1770-610: The Catholic League . A billboard in Paterson, New Jersey , with the name of Allah in Arabic and the words "You know it's a myth and you have a choice" drew criticism from local Muslims who "felt it was disrespectful and insulting but they agreed that the American Atheists have the right to put up their billboards where they want." On July 29, 2014, at a New York launch party, the group revealed an Internet television channel on

1829-658: The National Mall in Washington, DC , on November 2, 2002, with the participation of an estimated 2000-2500 atheists , freethinkers , agnostics and humanists . The public cable network C-SPAN documented the event on video. The event started at 11:00 am near the Washington Monument , led by the American Atheists ' banner promoting the separation of church and state. About halfway down

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1888-610: The Roku streaming media platform, showing a 24-hour live stream of programming alongside an on-demand service. The President of American Atheists, David Silverman, explained that the new channel would "...provide a breadth of content, from science to politics to comedy, all centered around our common freedom from religion." AtheistTV became only the second atheist channel on Roku, but it was the first atheist channel with both live and on-demand video content. Roku hosts over 400 religious channels. American Atheists have won several cases involving

1947-434: The 14-point list is a guideline; it is not intended to be all-encompassing, and other facts and circumstances may be relevant factors. Although there is no definitive definition of a church for Internal Revenue Code purposes, in 1986 the United States Tax Court said that "A church is a coherent group of individuals and families that join together to accomplish the religious purposes of mutually held beliefs. In other words,

2006-502: The 501(c)(3) designation. In 1980, the United States District Court for the District of Columbia recognized a 14-part test in determining whether a religious organization is considered a church for the purposes of the Internal Revenue Code: Having an established congregation served by an organized ministry is of central importance. Points 4, 6, 8, 11, 12, and 13 are also especially important. Nevertheless,

2065-405: 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

2124-548: 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

2183-613: The Freethought Society of Greater Philadelphia and Ed Buckner , executive director of the Council for Secular Humanism . The speeches delivered were basically on theism , atheism and related themes. Buckner reportedly attacked the way theists perceive atheists as lacking morality. Over two thousand atheists, freethinkers, agnostics and humanists gathered in a mile-long parade down The Mall to rally for several causes, including civil rights , church-state separation and

2242-624: The Godless Americans Political Action Committee (GAPAC), an American PAC , was formed by American Atheists to endorse political candidates who support the separation of church and state . According to the Los Angeles Times , atheists subsequently have become more outspoken about being an ignored voice in the United States. The PAC officially states it does not want government to associate with religion in any way. It opposes Christmas being

2301-432: The Internal Revenue Service. Prior to October 9, 1969, nonprofit organizations could declare themselves to be tax-exempt under Section 501(c)(3) without first obtaining Internal Revenue Service recognition by filing Form 1023 and receiving a determination letter. A nonprofit organization that did so prior to that date could still be subject to challenge of its status by the Internal Revenue Service. Individuals may take

2360-474: The Mall , the people were confronted by counter-protesters. However, they continued to proceed to the other end of the Mall in front of the Capitol . At 11:30 am, the rally started and featured over 20 speakers and musical entertainment. The rally lasted for about four hours. The event was marked by many slogans and banners on shirts, badges, etc., including "What Our Schools Need is a Moment of Science!", "Atheism

2419-663: The May 2008 appointment of Frank Zindler as interim president, Ed Buckner was appointed president in September 2008 and remained in the position until September 2010. David Silverman became president in September 2010, until his termination in April 2018, following an internal investigation over allegations of sexual assaults and financial conflicts. Following the May 2018 appointment of Ed Buckner as Interim Executive Director, Nick Fish became president in September 2018. In November 2005,

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2478-499: The constitutional separation between church and state. The organization, which has over 3,500 members, is headquartered in Cranford, New Jersey . In 1959, Murray filed a case on behalf of her son, William J. Murray , who was being forced to attend Bible readings in school. He was harassed by teachers and school administrators for refusing to participate. The consolidated case, usually cited as Abington School District v. Schempp ,

2537-405: 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

2596-562: The day before the event characterizing the views of atheists and Satanists to be identical. Following the event, the same organization called the event a success, but described it as "ill timed" and an indication of a dangerous brand of new atheism. Following the march, leaders of three atheist organizations — Atheist Alliance International , the Institute for Humanist Studies and the Internet Infidels — met and set in motion

2655-420: 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: Godless Americans March on Washington The Godless Americans March on Washington ( GAMOW ) occurred on

2714-425: The inner conviction and strength to meet life, to grapple with it, to subdue it, and enjoy it. An atheist believes that only in a knowledge of himself and a knowledge of his fellow man can he find the understanding that will help to a life of fulfillment. He seeks to know himself and his fellow man rather than to know a god. An atheist believes that a hospital should be built instead of a church. An atheist believes that

2773-658: The job is here and the time is now." The justices rendered their decision on June 17, 1963. It was in favor of the petitioners, 8–1. They ruled that state-mandated prayer and unison bible readings in public schools were a violation of the Establishment Clause in the First Amendment to the United States Constitution . Justice Potter Stewart was the sole dissenter. On August 27, 1995, Madalyn, Jon and Robin O'Hair disappeared from

2832-515: 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

2891-435: The organization qualifies to receive tax-deductible charitable contributions. Consumers may file IRS Form 13909, with documentation, to complain about inappropriate or fraudulent (i.e., fundraising, political campaigning, lobbying) activities by any 501(c)(3) organization. Most 501(c)(3) must disclose the names and addresses of certain large donors to the Internal Revenue Service on their annual returns, but this information

2950-840: The organization's annual return, namely its Form 990 , Form 990-EZ, Form 990-PF, Form 990-T, and Form 1065, including any attachments, supporting documents, and follow-up correspondence with the Internal Revenue Service, with the exception of the names and addresses of donors on Schedule B. Annual returns must be publicly available for a three-year period beginning with the due date of the return, including any extension of time for filing. The Internal Revenue Service provides information about specific 501(c)(3) organizations through its Tax Exempt Organization Search online. A private nonprofit organization, GuideStar , provides information on 501(c)(3) organizations. ProPublica's Nonprofit Explorer provides copies of each organization's Form 990 and, for some organizations, audited financial statements. Open990

3009-782: The organization's former Austin, Texas , headquarters, along with over $ 550,000 of the organization's funds. The three were later found to have been abducted, robbed and murdered by David Waters , an ex-convict and former employee. Ellen Johnson succeeded O'Hair as president. Johnson was among the featured speakers at the Godless Americans March on Washington on November 2, 2002. That same year, American Atheists took Wildwood, Florida , to court for "displaying religious decorations at City Hall." The group held their 30th annual national convention in 2004, attracting several best-selling atheist authors and leaders from other secular organizations. American Atheists helped organize

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3068-409: The powers is crucial to obtaining tax exempt status with the IRS and then on the state level. Organizations acquire 501(c)(3) tax exemption by filing IRS Form 1023 . As of 2006 , the form must be accompanied by an $ 850 filing fee if the yearly gross receipts for the organization are expected to average $ 10,000 or more. If yearly gross receipts are expected to average less than $ 10,000, the filing fee

3127-676: The prevention of cruelty to children or animals . 501(c)(3) exemption applies also for any non-incorporated community chest , fund, cooperating association or foundation organized and operated exclusively for those purposes. There are also supporting organizations—often referred to in shorthand form as "Friends of" organizations. 26 U.S.C.   § 170 provides a deduction for federal income tax purposes, for some donors who make charitable contributions to most types of 501(c)(3) organizations, among others. Regulations specify which such deductions must be verifiable to be allowed (e.g., receipts for donations of $ 250 or more). Due to

3186-521: The school basketball team. Also that May, Joe Zamecki of American Atheists organized a local demonstration at the state capitol building in Austin, Texas , against the National Day of Prayer . The organization announced via its blog on May 2, 2008, that Johnson was leaving the presidency of American Atheists for unspecified reasons. It was later revealed that her removal was not voluntary. Following

3245-436: The separation of church and state. It continues to file lawsuits to challenge what it considers abuses of separation of church and state. 501(c)(3) 501(c)(3) tax-exemptions apply to entities that are organized and operated exclusively for religious , charitable , scientific , literary or educational purposes, for testing for public safety , to foster national or international amateur sports competition, or for

3304-503: The tax deductions associated with donations, loss of 501(c)(3) status can be highly challenging if not fatal to a charity's continued operation, as many foundations and corporate matching funds do not grant funds to a charity without such status, and individual donors often do not donate to such a charity due to the unavailability of tax deduction for contributions. The two exempt classifications of 501(c)(3) organizations are as follows: The basic requirement of obtaining tax-exempt status

3363-554: Was argued before the United States Supreme Court on February 27 and 28, 1963. In her opening statement, Madalyn Murray said, in part: "Your petitioners are atheists and they define their beliefs as follows. An atheist loves his fellow man instead of god. An atheist believes that heaven is something for which we should work now – here on earth for all men together to enjoy. An atheist believes that he can get no help through prayer but that he must find in himself

3422-583: Was founded in 1963 by Madalyn Murray O'Hair as the Society of Separationists, after the legal cases Abington School District v. Schempp and Murray v. Curlett (1959) were filed. (These were consolidated before being heard on appeal by the US Supreme Court.) Both Schempp and Murray challenged mandatory prayer in public schools . Over the years American Atheists has filed numerous lawsuits against public institutions considered to have breached

3481-514: Was rejected by a landowner in an Orthodox Jewish neighborhood, which drew a reaction from American Atheists' president David Silverman, who stated that this was a case of religious bigotry. A satirical billboard depicting the Nativity during the Christmas season was also erected in 2010, causing a reaction from many American Christians, including the construction of a counter-billboard by

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