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57-546: The Evergreen Aviation & Space Museum is an independent, 501(c)(3) non-profit, aviation museum in McMinnville, Oregon . Its exhibits include the Hughes H-4 Hercules ( Spruce Goose ) and more than fifty military and civilian aircraft, unmanned aerial vehicles (drones), and spacecraft . The museum complex includes four main buildings: the original aviation exhibit hall, a large screen digital theater,

114-545: 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

171-479: A Moon landing of the Lunar Excursion Module. The building also exhibits overflow holdings from the aviation center, usually the higher-performance jet aircraft. Two of the main attractions of the space flight center are a Titan II SLV satellite booster rocket and a SR-71 Blackbird . The Titan II sits upright in a specially constructed display extending two stories below the floor, in order to fit

228-509: 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

285-595: 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

342-544: 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

399-411: 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

456-444: 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

513-783: 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

570-467: 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

627-561: A number of stores, and The Falls Event Centers has filed for bankruptcy. In September 2018 Down was under criminal investigation by the FBI for financial fraud activities. In 1996, Down and his company Investors Dynamics Corporation (IDC) were subject to litigation by the SEC regarding allegations of operating a multi-level marketing pyramid scheme from October 1994 through March 1996 and promising "exaggerated returns". In 1998, final judgement

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684-501: A second exhibit hall focused on space technology , and a water park. The museum is located across the highway from the former headquarters of Evergreen International Aviation and across Oregon Route 18 from McMinnville Municipal Airport (KMMV). Founded by the owner of Evergreen International Aviation , portions of the museum facilities were purchased out of bankruptcy liquidation in April 2020 by Oregon winery The Stoller Group, but

741-442: 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

798-423: 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

855-432: 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

912-440: 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

969-557: 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

1026-434: 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

1083-800: 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

1140-478: 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

1197-555: 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

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1254-406: 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

1311-467: 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

1368-748: The Evergreen Museum , it changed in 1994 to the Evergreen AirVenture Museum . In 1997, the facility was renamed the Captain Michael King Smith Evergreen Aviation Educational Center in memory of Smith, who died in an automobile accident in March 1995. In September 2006, work began on the space museum building, a twin to the aviation museum. By this time, the museum had acquired several space-related items, and

1425-534: The Spruce Goose or suspended from the ceiling. The space flight center is in a building the same size as the aviation center. Because there are fewer space-related holdings, the center includes a large number of panels and other displays that chronicle the history of space flight. Visitors can operate flight simulators for landing the Space Shuttle as well as for docking a Gemini capsule and performing

1482-519: The 114 foot tall rocket inside the building. The exhibit includes a re-created Titan II SLV Launch Control Room outfitted with actual furnishings and equipment donated from Vandenberg Air Force Base. An F-15 Eagle is displayed on a pedestal in front of the former EIA headquarters across the highway from the museum. A bronze statue stands by on the pathway between the aviation and space museum. Both are marked in Smith's memory. A smaller building contains

1539-434: 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,

1596-598: The 2018 lawsuit, investors into the Falls Event Centers allege Down promoted monthly returns approaching 35% and furthermore claim "Down constantly misrepresented the state of the centers and their potential." The Wings & Waves Waterpark is an operating waterpark in McMinnville, Oregon , acquired as a portion of the Falls Event Center purchase of Evergreen Aviation and Space Museum ’s assets to use for his McMinnville Falls Event Center. After

1653-502: 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,

1710-405: 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

1767-548: 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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1824-481: The Evergreen Digital theater featuring a seven-story wide by six-story tall screen and multi-channel surround sound. A radio control air flight field is located behind the aviation center. Wings & Waves Waterpark opened June 6, 2011. The 71,350-square-foot (6,629 m) waterpark, Oregon's largest, features 10 slides and a 91,703-gallon wave pool with the intent of tying into the educational focus of

1881-645: The Evergreen Museum Campus with its "Life Needs Water" interactive display in the H2O Children's Science Center. The four big slides begin inside a retired Boeing 747-100 that sits atop the roof, 62 feet (19 m) above the splash landing. Additionally, across from the museum building is another Boeing 747, this one being a 747-200 delivered to Singapore Airlines in August 1973 as 9V-SIB. This aircraft would serve multiple other airlines until it

1938-425: The Falls Event Center filed for bankruptcy. In April 2020, after being in official bankruptcy status four times in five years, the museum gained renewed financial stability when The Stoller Group, owner of vineyards in the area and a winery in nearby Dayton , purchased 285 acres (115 ha) of land that included a portion of the museum and the water park; the company immediately started repair and renovation work at

1995-489: The Falls Event Center succumb to investor lawsuits, bankruptcy, and criminal investigations, the Wings & Waves Waterpark was purchased out of bankruptcy by Oregon vintner, Bill Stoller. In 1999, Down founded a financial coaching company under the name Wealth Heart Corporation, which was later changed to Financially Fit. Down opened the first Even Stevens restaurant in downtown Salt Lake City , Utah in 2014. CE Karma

2052-432: 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

2109-696: The Long Beach, California, exhibit of the Spruce Goose . The Aeroclub of Southern California began looking for a new home for the historic aircraft. In 1992, the Evergreen Museum won the bid with a proposal to build a museum around the aircraft and feature it as a central exhibit. The disassembly of the aircraft began in August 1992. The parts were sent by ship up the Pacific Ocean, Columbia River, and Willamette River to Dayton where it

2166-481: The bankruptcy of Evergreen International Aviation. By the following January, a bank was attempting to sell 15 aircraft that belonged to the museum founder. A deal was reached four months later for the museum to purchase 25 aircraft from a bankrupt for-profit corporation with the assistance of the Collings Foundation . While the museum received 16 of these aircraft and a new lease on the aviation building,

2223-405: 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

2280-605: The defendants to pay. An administrative proceeding was later filed following the final judgement. Down founded The Falls Event Center in April 2011, which provides event spaces across for small events; the company purchased a portion of the Evergreen Aviation & Space Museum campus and assets out of bankruptcy in 2016. In 2017 Down and The Falls Event Center were under SEC investigation and several of company's centers were in financial straits. As of 2018 The Falls Event Center had locations in 5 states. In

2337-413: 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: Steve Down Steve Down is a Utah -based entrepreneur and business owner. He is best known as

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2394-495: The founder of Even Stevens sandwich shops , Investors Dynamic Corporation (IDC), and The Falls Event Center, a chain of event centers in five western US states. In the 1990s a court order closed IDC. As of 2018 The Falls Events Centers were under investigation by the Securities and Exchange Commission and investors have characterized the company as fraudulent in a 2018 lawsuit. In 2018 his sandwich store Even Stevens closed

2451-410: The highway and into the new museum building, still under construction. Over the next year, crews assembled the wings and tail to the fuselage. These were completed in time for the museum's opening on June 6, 2001. The control surfaces (flaps, ailerons, rudder, and elevators) were assembled later. The last piece was put into place on December 7, 2001. The name of the museum has evolved. Initially known as

2508-401: The museum and water park, and announced plans to expand the 50-acre (20 ha) vineyard located on the open greenspace of the grounds. As of 2019, two exhibit centers are open to the public: The original structure is the aviation center with the Spruce Goose as centerpiece. Other aircraft, spanning the entire history of aviation, are arranged in the building, some parked under the wings of

2565-487: The museum is still an independent, non-profit entity. First envisioned by Michael King Smith, a former captain in the United States Air Force and son of Evergreen International Aviation founder Delford M. Smith , the Evergreen Museum opened in 1991 with a small collection of vintage aircraft in a hangar at company headquarters. In March 1990, The Walt Disney Company announced that it would close

2622-466: The museum to pay off its remaining debt. Plans at the time called for the construction of an adjacent hotel. However, the FBI began investigating Down for fraud in October 2017. After two World War II fighter airplanes were sold despite the museum's protests, his companies failed to pay a lease and an additional two aircraft were used as collateral for a loan, the museum sued Down's companies. Subsequently,

2679-515: 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

2736-435: 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

2793-840: 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

2850-621: The original building was running out of room. The new building was completed in May 2008 and had its grand opening on June 6, 2008, exactly seven years after the aviation museum opened. In 2009, the museum became an affiliate in the Smithsonian Affiliations program. Attempts to obtain a retired Space Shuttle were unsuccessful. Several of the aircraft on display at the museum were placed up for auction in February 2014 following

2907-409: 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

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2964-676: 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

3021-623: The space building and waterpark were listed in a foreclosure auction in November. The two buildings were purchased by Jackson Family Wines in January 2016. However, the Michael King Smith Foundation filed for bankruptcy four days later and attempted to block the sale. In July 2016, the space building and waterpark were purchased for $ 10.9 million by The Falls Event Center, a company owned by Steve Down . The deal allowed

3078-503: 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

3135-768: Was acquired by Evergreen International Airlines in 1995, where it would remain until it was retired and donated to the museum in 2013. In April 2020, The Stoller Group purchased 285 acres of land near the museum and became owner of the museum buildings and water park, with plans to restore the water park and build a 90-room hotel. Also on display are many aircraft engines and helicopters , reflecting Evergreen Aviation's original helicopter fleet. 501(c)(3) organization 501(c)(3) tax-exemptions apply to entities that are organized and operated exclusively for religious , charitable , scientific , literary or educational purposes, for testing for public safety , to foster national or international amateur sports competition, or for

3192-427: Was made and the defendants consented to court orders without confirming or denying allegations. The court ordered permanent injunction against Down and IDC and barred him from "association with any broker, broker-dealer, investment company, investment adviser or municipal securities dealer" for two years. The court waived disgorgement and determined not to impose civil penalties based on the demonstrated inability of

3249-405: Was transferred to trucks and driven to Evergreen International Aviation. It arrived in February 1993. For the next eight years, the plane went through detailed restoration. Volunteers removed all the paint, replaced worn parts, and repainted the entire aircraft, among many other tasks. In September 2000, the main aircraft assemblies were complete. The fuselage, wings, and tail were transported across

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