Misplaced Pages

#175824

53-643: The Ethernet Alliance work groups are called subcommittees. These subcommittees are focused on efforts around specific standards-based Ethernet initiatives. These standards can be developed in any Ethernet standards body, including the Institute of Electrical and Electronics Engineers (IEEE), the Internet Engineering Task Force (IETF), the Small Form Factor committee as well as supporting standards from organizations such as

106-545: 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

159-509: 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

212-595: 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

265-544: 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

318-411: 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

371-444: 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

424-783: 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

477-467: 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

530-442: 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

583-423: 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

SECTION 10

#1732798798176

636-432: 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

689-440: 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

742-670: 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

795-568: Is a charitable foundation established in 1973 to support and promote technology education, innovation, and excellence. It is incorporated separately from the IEEE, although it has a close relationship to it. Members of the Board of Directors of the foundation are required to be active members of IEEE, and one third of them must be current or former members of the IEEE Board of Directors. Initially,

848-557: 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

901-434: 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

954-800: 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

1007-689: Is headquartered in New York City , but most business is done at the IEEE Operations Center in Piscataway, New Jersey , opened in 1975. The Australian Section of the IEEE existed between 1972 and 1985, after which it split into state- and territory-based sections. As of 2023 , IEEE has over 460,000 members in 190 countries, with more than 66 percent from outside the United States. IEEE claims to produce over 30% of

1060-478: 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

1113-492: 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

SECTION 20

#1732798798176

1166-406: 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

1219-467: 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

1272-510: The 2022 Russian invasion of Ukraine and requesting the IEEE Spectrum to acknowledge "that they have unwittingly published a piece furthering misinformation and Russian propaganda." A few days later a note from the editors was added on April 6 with an apology "for not providing adequate context at the time of publication", though the editors did not revise the original article. 501(c)(3) organization A 501(c)(3) organization

1325-1182: The Access Company ), and Lattice Semiconductor . It was headquartered in the Silicon Valley area of California . With the expanded charter and the formation of the HSE and Carrier Ethernet subcommittees, the Road to 100G alliance merged with the Ethernet Alliance on December 31, 2008. There were eighteen founding members of the Ethernet Alliance: 3Com (now HP ), ADC (now Tyco Electronics ), Agere Systems (now LSI ), Applied Micro Circuits Corporation (now AppliedMicro), Aquantia , Broadcom , Force10 Networks (now Dell ), Foundry Networks (now Brocade ), Intel , Lawrence Berkeley National Laboratory , Pioneer Corporation , Quake Technologies (now AppliedMicro ), Samsung , Sun Microsystems (now Oracle Corporation ), Tehuti Networks, Tyco Electronics (now TE Connectivity),

1378-671: The Optical Internetworking Forum , the Telecommunications Industry Association (TIA), and the International Organization for Standardization (ISO) and International Electrotechnical Commission (IEC). As of March 2011, the working subcommittees within the Ethernet Alliance included: In previous Ethernet technology iterations, an alliance was formed to support the adoption of that new technology into

1431-538: The University of New Hampshire InterOperability Laboratory (UNH-IOL), and Xilinx . The Ethernet Alliance offers white papers, presentations, frequently asked questions and videos that provide comprehensive technical overviews of many different Ethernet technologies. These materials are available on the Ethernet Alliance public website and are available free of charge. These papers provide educational materials with an industry-based perspective. They may be based upon

1484-434: 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,

1537-502: 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,

1590-405: 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

1643-548: 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

Ethernet Alliance - Misplaced Pages Continue

1696-520: The EAUP Intellectual Property Data Base. Institute of Electrical and Electronics Engineers The Institute of Electrical and Electronics Engineers ( IEEE ) is an American 501(c)(3) professional association for electrical engineering , electronics engineering , and other related disciplines. The IEEE has a corporate office in New York City and an operations center in Piscataway, New Jersey . The IEEE

1749-667: The IEEE also publishes tutorials and standards that are produced by its standardization committees. The organization also has its own IEEE paper format. IEEE has 39 technical societies, each focused on a certain knowledge area, which provide specialized publications, conferences, business networking and other services. In September 2008, the IEEE History Committee founded the IEEE Global History Network , which now redirects to Engineering and Technology History Wiki . The IEEE Foundation

1802-866: The IEEE. As of the end of 2014, the foundation's total assets were nearly $ 45 million, split equally between unrestricted and donor-designated funds. In May 2019, IEEE restricted Huawei employees from peer reviewing papers or handling papers as editors due to the "severe legal implications" of U.S. government sanctions against Huawei. As members of its standard-setting body, Huawei employees could continue to exercise their voting rights, attend standards development meetings, submit proposals and comment in public discussions on new standards. The ban sparked outrage among Chinese scientists on social media. Some professors in China decided to cancel their memberships. On June 3, 2019, IEEE lifted restrictions on Huawei's editorial and peer review activities after receiving clearance from

1855-432: 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

1908-595: The United States government. On February 26, 2022, the chair of the IEEE Ukraine Section, Ievgen Pichkalov, publicly appealed to the IEEE members to "freeze [IEEE] activities and membership in Russia" and requested "public reaction and strict disapproval of Russia's aggression" from the IEEE and IEEE Region 8. On March 17, 2022, an article in the form of Q&A interview with IEEE Russia (Siberia) senior member Roman Gorbunov titled "A Russian Perspective on

1961-628: The War in Ukraine" was published in IEEE Spectrum to demonstrate "the plurality of views among IEEE members" and the "views that are at odds with international reporting on the war in Ukraine". On March 30, 2022, activist Anna Rohrbach created an open letter to the IEEE in an attempt to have them directly address the article, stating that the article used "common narratives in Russian propaganda" on

2014-405: 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

2067-410: The library, the Ethernet Alliance gives members discounted or complimentary entrance to events, holds public demonstrations of various Ethernet technologies at trade shows where those interested in learning more about Ethernet can ask questions face-to-face and hosts Ethernet Alliance sponsored events called Technology Exploration Forums, or TEFs. TEFs offer face-to-face events to bring together members of

2120-692: The market. The Ethernet Alliance was preceded by the Fast Ethernet Alliance, the Gigabit Ethernet Alliance (GEA), the 10 Gigabit Ethernet Alliance (10 GEA), and the Ethernet in the First Mile Alliance (EFMA). These alliances would dissolve a few years after the completion of the standards effort they supported. Unfortunately, this was often long before the technology would reach volume adoption and there

2173-515: 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

Ethernet Alliance - Misplaced Pages Continue

2226-435: 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

2279-840: 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

2332-409: 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

2385-676: 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

2438-547: The role of the IEEE Foundation was to accept and administer donations for the IEEE Awards program, but donations increased beyond what was necessary for this purpose, and the scope was broadened. In addition to soliciting and administering unrestricted funds, the foundation also administers donor-designated funds supporting particular educational, humanitarian, historical preservation, and peer recognition programs of

2491-503: 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

2544-496: The various Ethernet communities to discuss and explore the future of Ethernet technology. The Ethernet Alliance offers an opportunity for academic institutions to become involved in the organization for no fee. The Ethernet Alliance University Program (EAUP), allows professors and students to become involved in the organization and have access to member generated data, collaborate on educational materials, students can participate in an internship program and universities can contribute to

2597-402: The work of Ethernet Alliance subcommittees or support the activities inside Ethernet standards bodies. The papers are intended to help buyers and users of Ethernet technologies better understand the status of various Ethernet technologies in the standards process, the interoperability tests that the Ethernet Alliance has tested, the capabilities of these technologies and much more. In addition to

2650-651: The world's literature in the electrical, electronics, and computer engineering fields, publishing approximately 200 peer-reviewed journals and magazines. IEEE publishes more than 1,700 conference proceedings every year. The published content in these journals as well as the content from several hundred annual conferences sponsored by the IEEE are available in the IEEE Electronic Library (IEL) available through IEEE Xplore platform, for subscription-based access and individual publication purchases. In addition to journals and conference proceedings,

2703-604: Was formed in 1963 as an amalgamation of the American Institute of Electrical Engineers and the Institute of Radio Engineers . The IEEE traces its founding to 1884 and the American Institute of Electrical Engineers . In 1912, the rival Institute of Radio Engineers was formed. Although the AIEE was initially larger, the IRE attracted more students and was larger by the mid-1950s. The AIEE and IRE merged in 1963. The IEEE

SECTION 50

#1732798798176

2756-571: Was formed with the goal to support IEEE 802 Ethernet standards, but later expanded its scope to include all standards that rely upon or are dependent upon IEEE 802 Ethernet standards. The Road to 100G Alliance was formally announced on June 19, 2007 at the NXTcomm 2007 show in Chicago , Illinois to promote 100 Gigabit Ethernet . The founding members were Bay Microsystems , Enigma Semiconductor , Integrated Device Technology , IP Infusion (part of

2809-478: Was seldom support for smaller Ethernet standards projects. Brad Booth noticed that upon the dissolution of the 10GEA that there was still a strong desire by the end users and media for information about 10 Gigabit Ethernet and some of the new technology being created for 10 Gigabit Ethernet, primarily 10GBASE-T. He worked with others in the industry and the standards bodies to create an alliance that would exist as long as Ethernet technology existed. The Ethernet Alliance

#175824