Discovery World is a science and technology museum in Milwaukee, Wisconsin .
49-809: Founded by Robert Powrie Harland, Sr., Discovery World was initially known as the Science, Economics and Technology Center. Plans for it appeared in the Milwaukee Journal in 1981. The museum's early location was the Milwaukee Public Library , inside the Wisconsin Ave. entrance of the library. The museum featured hands-on exhibits, computerized simulations, and science shows. Leadership Discovery World contains numerous interactive science, technology, and freshwater exhibits in its 140,000-square foot facility. These exhibits include
98-545: 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
147-739: A Milwaukee Landmark in 1969, the building remains one of Milwaukee's most monumental public structures. Today, the Central Library occupies almost the entire building with 3 exceptions: the headquarters for the Milwaukee County Federated Library System; the Wisconsin Talking Book and Braille Library; and Audio & Braille Literacy Enhancement. [REDACTED] Media related to Milwaukee Public Library at Wikimedia Commons 501(c)(3) organization A 501(c)(3) organization
196-509: 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
245-641: A central library and 13 branches, all part of the Milwaukee County Federated Library System . MPL is the largest public library system in Wisconsin. The Milwaukee Public Library can trace its lineage back to 1847 when the Young Men's Association started a subscription library that collected dues from its members. The group rented space for its library in a number of locations over the years and expanded into sponsoring
294-595: 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
343-544: 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
392-411: 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
441-501: A lecture series with such important speakers as Horace Mann , Horace Greeley and Ralph Waldo Emerson . In 1878, the city-sponsored library began when the state legislature authorized Milwaukee to establish a public library. At that time, it took over the association's rented quarters and the group's collection of 10,000 volumes, many in German. On October 3, 1898 ( 1898-10-03 ) , after several moves and several fires,
490-444: 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
539-783: 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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#1732787266549588-770: A new building to the public on November 22, 2014; the Tippecanoe neighborhood branch, which was renovated in 2015; and the Mitchell Street branch, which opened on October 7, 2017, in the historic Hills Building on the city's near-south side. The Mitchell Street branch replaced the Forest Home branch, which closed permanently in September 2017. The Central Library is the headquarters for the Milwaukee Public Library System. Designated
637-467: 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
686-442: 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
735-423: 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
784-432: 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
833-440: 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
882-493: A variety of Grunts , a Scrawled Filefish . Touch Tanks There are multiple touch tanks where visitors can have a hands-on interaction with unique aquatic creatures. A cold freshwater touch tank features young Lake Sturgeon . A much warmer saltwater touch tank features Atlantic Stingray and Cortez Round Stringray . Additionally, an invertebrate tank which is home to Slipper Lobsters. Les Paul's House of Sound features three different areas: Les's Early Years, The Musician on
931-670: 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 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
980-557: 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
1029-434: 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
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#17327872665491078-800: 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
1127-478: 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
1176-555: 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
1225-406: 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
1274-467: 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
1323-434: 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,
1372-730: The 1960s, the library system began a program to replace the storefront libraries and the outdated South Division branch and build new branch buildings throughout the city. Today, there are 12 neighborhood libraries, each of which serves a population of about 50,000. On July 29, 2020, the Good Hope Library opened; it is the most recently-built branch library. The Good Hope branch replaced the Mill Road branch, which closed permanently in March 2020. Other recent branch library renovations or replacements include East Library, which re-opened in
1421-502: 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,
1470-405: 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
1519-548: 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
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1568-535: The Great Lakes. These ten spaces include: Discovery World is a 501(c)(3) non-profit organization that does not receive any public funding. 43°02′13″N 87°53′46″W / 43.036818°N 87.896045°W / 43.036818; -87.896045 Milwaukee Public Library Milwaukee Public Library ( MPL ) is the public library system in Milwaukee, Wisconsin , United States, consisting of
1617-432: 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
1666-479: The Road to Stardom, and Friends of Les Paul. The exhibit includes Paul’s Grammy Awards, the first Gibson guitar Paul produced, and the "Klunker" he used. This exhibit explains how the water used in homes eventually flows back to Lake Michigan. Other features of this exhibit include a look into Milwaukee Metropolitan Sewerage District processes, Milwaukee Water Works, and Milwaukee’s Deep Tunnel project, which reduces
1715-659: The South Division branch opened in its own building at what is now 931 W. Madison Street. In 1929, when it still shared the space with the museum, the Library was home to a lion named Simba, who lived in the taxidermy department on the fourth floor. Simba "The Library Lion" was also known to play on the roof. In 1957, an addition to the Central Library building was opened on the Wells Street side. It included four fireproof levels of shelving below ground level. In
1764-456: The amount of wastewater dumped into Lake Michigan each year. The permanent exhibit, comprising more than twenty interactive installations, was designed by Grace La and James Dallman of LA DALLMAN. This exhibit includes a focus on artificial intelligence, mechanics, and engineering. The Dream Machine allows the public to design products to take home, experience a custom-built automated factory, and learn modern engineering trends. Visitors can operate
1813-412: The center of the aquarium is home to Lake Sturgeon and many other species native to the Great Lakes. The 65,000-gallon warm saltwater tank is the most colorful and active tank. It is constructed as an upside down halfpipe, which visitors can walk through. This tank is home to a Rooster Hogfish , a Sargassum Triggerfish , Bamboo Sharks , Goatfish , French and Queen Angelfish, a Cownose Stingray , and
1862-405: 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
1911-724: The controls of the retractable domes of Miller Park and the Milwaukee Art Museum . Other exhibits at Discovery World include The Challenge (an 88 ft replica of a 19th century schooner), Simple Machine Shipyard, Driving and Flight Simulators, All Aboard, Milwaukee Muscle, Power On, Physics and You, The Innovation Station, Virtual Explorer, Clean Air Trek, BIG, Power On, and The Distant Mirror. Discovery World offers: Discovery World has ten educational spaces, that provide opportunities for visitors, school groups, and campers to participate in hands-on experiences focused on creativity, science, technology, and freshwater, especially
1960-421: The exhibit features several tank habitats. Inhabitants include a Northern Spiny Softshell Turtle , an Ornate Box Turtle , a Three-Toed Box Turtle , a Blanding's Turtle , North American Wood Turtles, a Corn Snake , Pumpkinseed , and Bluegill . Several ice-age and prehistoric animal skulls are found throughout the exhibit as well. The permanent exhibit was designed by Grace La and James Dallman of LA DALLMAN and
2009-424: The following: A model of the entire Great Lakes watershed built to scale addresses freshwater issues, stewardship, and the relationship between humans and freshwater resources. It also features an artificially induced weather event. With the push of a button, visitors can call for "rain" to fall down upon this watershed, observing where the water flows and how run-off pollutants navigate the region. The perimeter of
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2058-538: The library moved into a new, block-long limestone building at what is now 814 W. Wisconsin Avenue. The building was shared with the Milwaukee Public Museum until the museum moved to its own building on West Wells Street in the mid-1960s. The library system expanded by establishing book depositories at locations around the city, first in grocery stores, then in rented store buildings. On June 16, 1910,
2107-515: 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
2156-435: 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
2205-840: 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
2254-409: 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
2303-676: 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
2352-503: 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
2401-742: Was published in the Berlin monograph 1000x Architecture of the Americas. The Reiman Aquarium is the largest aquarium in the state of Wisconsin and occupies the lower level of Discovery World. Tank exhibits replicate a wide variety of aquatic habitats, including that of Lake Michigan , the Pacific and Atlantic Oceans, the Caribbean Sea , and much more. Notable features include a 75,000-gallon Lake Michigan Tank, 65,000-gallon Caribbean Tunnel Tank, and multiple Touch Tanks. The Lake Michigan Tank at
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