Misplaced Pages

The News Journal

Article snapshot taken from Wikipedia with creative commons attribution-sharealike license. Give it a read and then ask your questions in the chat. We can research this topic together.

A 501(c)(3) organization is a United States corporation, trust , unincorporated association or other type of organization exempt from federal income tax under section 501(c)(3) of Title 26 of the United States Code . It is one of the 29 types of 501(c) nonprofit organizations in the US.

#901098

91-526: The News Journal is a daily newspaper in Wilmington, Delaware . It is headquartered in unincorporated New Castle County, Delaware , near New Castle, and is owned by Gannett . The ancestry of the News Journal reflects the mergers of several newspapers. It is dated to Oct. 1, 1866 when Howard M. Jenkins and Wilmer Atkinson started the afternoon publication Daily Commercial . In 1877, that paper

182-645: A French Huguenot , emigrated to the United States. Knowledgeable in the manufacture of gunpowder , by 1802 DuPont had begun making the explosive in a mill on the Brandywine River north of Brandywine Village and just outside the town of Wilmington. The DuPont company became a major supplier to the U.S. military. Located on the banks of the Brandywine River , the village was eventually annexed by Wilmington city. The greatest growth in

273-542: A court of equity , is empowered to grant broad relief in the form of injunctions and restraining orders, which is of particular importance when shareholders seek to block or enjoin corporate actions such as mergers or acquisitions. The Court of Chancery, as a statewide court, may hear cases in any of the state's three counties. A dedicated-use Chancery courthouse was constructed in 2003 in Georgetown, Sussex County. It has hosted high-profile complex corporate trials such as

364-545: 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

455-509: 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

546-595: 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

637-544: 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

728-620: A conservation district. The historic districts are the Baynard Boulevard, Kentmere Parkway, Rockford Park, Cool Spring/Tilton Park, the tri-part sections of the Eastside, St. Marys and Old Swedes Church , Quaker Hill , Delaware Avenue, Trinity Vicinity, and Upper/Lower Market Street. The conservation district is Forty Acres. Wilmington has recently overcome its safety woes and is "safer now than it's ever been" with crime at its lowest rate in recent history. Prior to 2018, Wilmington

819-411: 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

910-444: 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

1001-783: 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

SECTION 10

#1732787524902

1092-467: 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

1183-602: A series of wars between the Dutch and English , the area stabilized under British rule, with strong influences from the Quaker communities under the auspices of Proprietor William Penn . A borough charter was granted in 1739 by King George II , which changed the name of the settlement from Willington, after Thomas Willing (the first developer of the land, who organized the area in a grid pattern similar to that of its northern neighbor Philadelphia), to Wilmington, presumably after

1274-442: 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

1365-423: 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

1456-432: 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

1547-440: 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

1638-564: Is Wilfredo Campos. In 2002, the Wilmington Police Department started a program known to some in the neighborhoods as jump-outs in which unmarked police vans would patrol crime-prone neighborhoods late at night, suddenly converge at street corners where people were loitering and detain them temporarily. Using loitering as probable cause, the police would then photograph, search, and fingerprint everyone present. Along with apprehending anyone with drugs or weapons, it

1729-557: 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

1820-434: 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

1911-800: 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

SECTION 20

#1732787524902

2002-414: Is available at the bottom of DelawareOnline.com. In addition, The News Journal publishes a dedicated not-for-profit customized publication, GET INVOLVED , which is distributed in the paper every other month. Wilmington, Delaware Wilmington ( Lenape : Paxahakink / Pakehakink ) is the most populous city in the U.S. state of Delaware . The city was built on the site of Fort Christina ,

2093-593: Is led by Chief John Looney and maintains five engine companies, two ladder companies, a rescue squad company, and a marine company (fireboat) fire fighting fleet. Emergency medical services are provided through contract with the city's St. Francis Hospital, whose EMS division operates a minimum five BLS transport units at all times of the day. Advanced Life Support services in the City of Wilmington are provided by New Castle County's EMS Division with two city-based medic units. All Wilmington firefighters since 2002 are trained to

2184-578: Is located in Wilmington. The prison is often referred to as the "Gander Hill Prison" after the neighborhood it is located in. The prison opened in 1982. Many Wilmington City workers belong to one of several Locals of the American Federation of State, County and Municipal Employees union. The city of Wilmington is made up of the following neighborhoods: The City of Wilmington designates nine areas as historic districts and one area as

2275-478: 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

2366-492: 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

2457-406: 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

2548-467: 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

2639-465: The 2020 United States census , there were 70,898 people, 31,754 households, and 13,572 families residing in the city. As of the census of 2010, there were 70,851 people, 28,615 households, and 15,398 families residing in the city. The population density was 6,497.6 inhabitants per square mile (2,508.7/km ). There were 32,820 housing units at an average density of 3,009.9 per square mile (1,162.1/km ) and with an occupancy rate of 87.2%. The racial makeup of

2730-678: The Christina River , near Woodcrest and Ashley Heights). The area now known as Wilmington was settled by the Lenape (or Delaware Indian) band led by Sachem (Chief) Mattahorn just before Henry Hudson sailed up the Len-api Hanna ("People Like Me River", present Delaware River ) in 1609. The area was called "Maax-waas Unk" or "Bear Place" after the Maax-waas Hanna (Bear River) that flowed by (present Christina River ). It

2821-628: The Delaware General Assembly and the Delaware beaches . The paper also offers limited coverage of northeast Maryland and southeast Pennsylvania , mostly by means of short news briefs. The paper publishes national and international articles from wire services . The News Journal Media Group entered the Internet age in the late 1990s with the launch of Delaware Online , a website with an online edition of all local content in

The News Journal - Misplaced Pages Continue

2912-582: The Disney shareholder litigation . Because Delaware is the official state of incorporation for so many American companies, the United States Bankruptcy Court for the District of Delaware, located in Wilmington, is one of the busiest of the 94 federal bankruptcy courts located around the United States. Delaware has among the strictest rules in the U.S. regarding out-of-state legal practice, allowing no reciprocity to lawyers who passed

3003-434: 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,

3094-413: The 1950s, more people began living in the suburbs of North Wilmington and commuting into the city to work. This was made possible by extensive upgrades to area roads and highways and through the construction of Interstate 95 , which cut through several of Wilmington's neighborhoods and accelerated the city's population decline. Urban renewal projects in the 1950s and 1960s cleared entire blocks of housing in

3185-637: The 20th century, the Du Pont family owned these two Delaware newspapers, The Morning News and The Evening Journal . Ownership of both papers was consolidated in 1919 when feuding factions of the family reconciled, forming the News Journal Company. DuPont decided to sell The News Journal Company in 1978. Gannett won the bidding war, beating the Hearst Corporation and The Washington Post Company . Gannett paid $ 60 million for

3276-502: 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,

3367-405: 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

3458-686: The British Prime Minister Spencer Compton , Earl of Wilmington , who took his title from Wilmington, East Sussex , in southern England. Although during the American Revolutionary War only one small battle was fought in Delaware, British troops occupied Wilmington shortly after the nearby Battle of Brandywine on September 11, 1777. The British remained in the town until they vacated Philadelphia in 1778. In 1800, Eleuthère Irénée du Pont ,

3549-796: The Center City and East Side areas. The Wilmington riot of 1968 , a few days after the April 4 assassination of Martin Luther King Jr. , became national news. On April 9, Governor Charles L. Terry, Jr. deployed the National Guard and the Delaware State Police to the city at the request of Mayor John Babiarz. Babiarz asked Terry to withdraw the National Guard the following week, but the governor kept them in

3640-746: The Christina River, the Coastal Plain land is flat, low-lying, and in places marshy. The Delaware River here is an estuary at sea level (with twice-daily high and low tides), providing sea-level access for ocean-going ships. On the western side of Market Street, the Piedmont topography is rocky and hilly, rising to a point that marks the watershed between the Brandywine River and the Christina River. This watershed line runs along Delaware Avenue westward from 10th Street and Market Street. These contrasting topography and soil conditions affected

3731-544: The City Council President. The Council President is elected by the entire city. The Mayor of Wilmington is also elected by the entire city. The current mayor of Wilmington is Mike Purzycki (D). The current city council members are listed in the table below. The Delaware Department of Correction Howard R. Young Correctional Institution , renamed from Multi-Purpose Criminal Justice Facility in 2004 and housing both pretrial and posttrial male prisoners,

The News Journal - Misplaced Pages Continue

3822-548: 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

3913-565: The Delaware headquarters of: Wilmington Trust (now a branch of M&T Bank , after Wilmington Trust merged with M&T in 2011), PNC Bank , Wells Fargo , JPMorgan Chase , HSBC , Citizens Bank , Wilmington Savings Fund Society , and Artisans' Bank), and legal services. A General Motors plant was closed in 2009. Wilmington is home to one Fortune 500 company, E.I. du Pont de Nemours and Company . Science and Technology are also thriving as companies such as Incyte , Chemours , Corteva , Solenis and ZipCode call Wilmington home. In addition,

4004-772: The Dutch post Fort Casimir , located at the site of the present town of New Castle , which was built by the Dutch in 1651. Rising governed New Sweden until the autumn of 1655, when a Dutch fleet under the command of Peter Stuyvesant subjugated the Swedish forts and established the authority of the Colony of New Netherland throughout the area formerly controlled by the Swedes. This marked the end of Swedish rule in North America. Beginning in 1664, British colonization began; after

4095-455: The EMT-B level and serve as first responders for life-threatening emergencies. Much of Wilmington's economy is based on its status as the most populous and readily accessible city in Delaware, a state that made itself attractive to corporations with business-friendly financial laws and a longstanding reputation for a fair and effective judicial system. Contributing to the economic health of

4186-432: 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

4277-639: The Needy Family Fund, which partners with local charities to assist family in need of food and clothing. Each Christmas season, The News Journal asks readers to donate to the fund, and publishes a list of those who do. The News Journal Media Group has partnered with nearly half of the registered not-for-profit companies (registered 501(c)(3) ) in New Castle County. A customized link – offering all types of correspondence from not-for-profits, church leaders and community affairs personnel –

4368-838: The News Journal took over the six weekly newspapers owned by Gatehouse Media in a merger whereby Gatehouse bought Gannett and renamed itself Gannett. The content of the six weeklies and websites (which redirect to the News Journal’s Delaware Online) now consists mainly of material generated by the News Journal and USA Today. The weeklies’ Facebook pages are outdated, unstaffed and rarely updated if at all since 2020. The Dover Post, Milford Beacon, Sussex Countian/Living, Middletown Transcript, Smyrna-Clayton Sun Times and Hockessin Community News no longer exist as independent voices. The News Journal covers New Castle County most in-depth, but also offers considerable coverage of

4459-411: The age of 18 living with them, 23.5% were married couples living together, 24.8% had a female householder with no husband present, 5.6% had a male householder with no wife present, and 46.2% were non-families. 38.1% of all households were made up of individuals, and 12.3% had someone living alone who was 65 years of age or older. The average household size was 2.36 and the average family size was 3.18. In

4550-486: The average number of shooting incidents from 2003 through 2017, which is 108, the 72 shooting incidents in 2018 represent a 33% decrease over the 15-year period average. The Wilmington Police Department (WPD), is authorized to deploy up to 289 officers in motor vehicles, on foot, and on bicycle. Its operations are accredited by the Commission on Accreditation for Law Enforcement Agencies. As of 2023, its chief of police

4641-408: The average seasonal total is 20.2 inches (51 cm). Extremes in temperature have ranged from −15 °F (−26 °C) on February 9, 1934, up to 107 °F (42 °C) on August 7, 1918, though both 100 °F (38 °C)+ and 0 °F (−18 °C) readings are uncommon; the last occurrence of each was July 18, 2012 and February 5, 1996, respectively. See or edit raw graph data . As of

SECTION 50

#1732787524902

4732-657: The bar in other states. According to Wilmington's 2019 Comprehensive Annual Financial Report, the top employers in the city are: In terms of growth, as of 2018 the city was seeing nearly $ 450M worth of private investments, multi-million dollars of city infrastructure improvements, and significant improvements to their transportation infrastructure. 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

4823-471: The cap on interest rates that banks may legally charge customers. Major credit card issuers such as Barclays Bank of Delaware (formerly Juniper Bank ), are headquartered in Wilmington. The Dutch banking giant ING Groep N.V. headquartered its U.S. internet banking unit, ING Direct (now Capital One 360), in Wilmington. Wilmington Trust is headquartered in Wilmington at Rodney Square . Barclays and Capital One 360 have very large and prominent locations along

4914-747: The characteristics of a satellite city to Philadelphia, but Wilmington's long history as Delaware's principal city, its urban core, and its independent value as a business destination makes it more properly considered a small but independent city in the Philadelphia metropolitan area . Wilmington lies along the Fall Line geological transition from the Mid-Atlantic Piedmont Plateau to the Atlantic Coastal Plain . East of Market Street, and along both sides of

5005-479: The city is the corporate domicile of more than 50% of the publicly traded companies in the United States, and over 60% of the Fortune 500. Delaware chartered corporations rely on the state's Court of Chancery to decide legal disputes, which places legal decisions with a judge instead of a jury. The Court of Chancery, known both nationally and internationally for its speed, competence, and knowledgeable judiciary as

5096-632: The city occurred during the Civil War . Delaware, though officially remaining a member of the Union , was a border state and divided in its support of both the Confederate and the Union causes. The war created enormous demand for goods and materials supplied by Wilmington including ships, railroad cars, gunpowder, shoes, and other war-related goods. By 1868, Wilmington was producing more iron ships than

5187-618: The city until his term ended in January 1969. This is reportedly the longest occupation of an American city by state forces in the nation's history. In the 1980s, job growth and office construction were spurred by the arrival of national banks and financial institutions in the wake of the 1981 Financial Center Development Act, which liberalized the laws governing banks operating within the state, and similar laws in 1986. Today, many national and international banks, including Bank of America , Capital One , Chase , and Barclays , have operations in

5278-564: The city was $ 32,884, and the median income for a family was $ 37,352. Males working full-time had a median income of $ 41,878 versus $ 36,587 for females working full-time. The per capita income for the city was $ 24,861. 27.6% of the population and 24.9% of families were below the poverty line. 45.7% of those under the age of 18 and 16.5% of those 65 and older were living below the poverty line. The Wilmington City Council consists of thirteen members. The council consists of eight members who are elected from geographic districts, four elected at-large and

5369-553: The city was 58.0% African American , 32.6% White , 0.4% Native American , 1.0% Asian , <0.1% Pacific Islander , 5.4% from other races , and 2.6% from two or more races. 12.4% of the population were Hispanic or Latino of any race. Non-Hispanic Whites were 27.9% of the population in 2010, compared to 40.5% in 1990. As of the census of 2000, the largest ethnicities included: Irish (8.7%), Italian (5.7%), German (5.2%), English (4.4%), and Polish (3.6%). There were 28,615 households, out of which 25.0% had children under

5460-413: The city, the age distribution of the population shows 24.4% under the age of 18, 10.0% from 18 to 24, 29.8% from 25 to 44, 24.2% from 45 to 64, and 11.6% who were 65 years of age or older. The median age was 34.3 years. For every 100 females, there were 90.5 males. For every 100 females age 18 and over, there were 87.4 males. According to ACS one-year estimates for 2010, the median income for a household in

5551-649: The city, typically credit card operations. According to the United States Census Bureau , the city has a total area of 17.0 square miles (44 km ), of which 10.9 square miles (28 km ) is land and 6.2 square miles (16 km ) is water. The total area is 36.25% water. The city sits at the confluence of the Christina and Delaware rivers , approximately 33 miles (53 km) southwest of Philadelphia . Wilmington Train Station , one of

SECTION 60

#1732787524902

5642-400: The clock. Other industries produced such goods as automobiles, leather products, and clothing. In desperate need of workers more and more minorities moved to the north and settled in places like Wilmington. This led to tensions that occasionally boiled over like the Wilmington, Delaware race riot of 1919 . The post-war prosperity again pushed residential development further out of the city. In

5733-405: 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

5824-479: The development of the city's first comprehensive park system. William Poole Bancroft , a successful Wilmington businessman influenced by the work of Frederick Law Olmsted , led the effort to establish open parkland in Wilmington. Rockford Park and Brandywine Park were created due to Bancroft's efforts. Both World Wars stimulated the city's industries. Industries vital to the war effort – shipyards, steel foundries, machinery, and chemical producers – operated around

5915-444: The downtown and Wilmington Riverfront regions has been the presence of Wilmington Station , through which 665,000 people passed in 2009. Wilmington has become a national financial center for the credit card industry, largely due to regulations enacted by former Governor Pierre S. du Pont IV in 1981. The Financial Center Development Act of 1981, among other things, eliminated the usury laws enacted by most states, thereby removing

6006-714: The first Swedish settlement in North America. It lies at the confluence of the Christina River and Brandywine Creek , near where the Christina flows into the Delaware River . It is the county seat of New Castle County and one of the major cities in the Delaware Valley metropolitan area (synonymous with the Philadelphia metropolitan area). Wilmington was named by Proprietor Thomas Penn after his friend Spencer Compton , Earl of Wilmington , who

6097-522: The homicide total of 2016 despite only being 2/3 through the year. In 2014, Wilmington recorded 28 homicides, making for a rate of 39.5 per 100,000 residents, which is ten times the national average. Wilmington frequently appears on NeighborhoodScout's "Top 100 Most Dangerous Cities in the United States" list. In 2017, Wilmington was ranked as the 5th most dangerous city in the US. Nearby cities such as Camden, New Jersey, and Chester, Pennsylvania, also ranked in

6188-416: The industrial and residential development patterns within the city. The hilly west side was more attractive for the original residential areas, offering springs and sites for mills , better air quality , and fewer mosquitoes . Wilmington has a warm temperate climate or humid subtropical climate ( Köppen Cfa ), with hot and humid summers, cool to cold winters, and precipitation evenly spread throughout

6279-522: The mouth of the Maax-waas Hanna (which the Swedes renamed the Christina River after Queen Christina of Sweden ). The area was also known as "The Rocks", and is located near the foot of present-day Seventh Street. Fort Christina served as the headquarters for the colony of New Sweden which consisted of, for the most part, the lower Delaware River region (parts of present-day Delaware , Pennsylvania , and New Jersey ), but few colonists settled there. Dr. Timothy Stidham (Swedish: Timen Lulofsson Stiddem )

6370-447: The nation, and a combined statistical area population of 7.366 million. Wilmington is built on the site of Fort Christina and the settlement Kristinehamn, the first Swedish settlement in North America. The modern city also encompasses other Swedish settlements, such as Timmerön / Timber Island (along Brandywine Creek ), Sidoland (South Wellington), Strandviken (along the Delaware River near Simonds Garden) and Översidolandet (along

6461-515: 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

6552-435: 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

6643-840: 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

6734-412: The paper, as well as job listings and classified ads. The paper began offering an online news update weekdays at 4:30 pm. The once-daily update has evolved into as-it-happens online news coverage that often results in a couple dozen news updates per day. DelawareOnline.com was the first newspaper in the country to offer a morning and afternoon online newscast, with anchor Patty Petite. DelawareOnline.com

6825-409: 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

6916-676: 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

7007-450: The rest of the country combined and it rated first in the production of gunpowder and second in carriages and leather. Due to the prosperity Wilmington enjoyed during the war, city merchants and manufacturers expanded Wilmington's residential boundaries westward in the form of large homes along tree-lined streets. This movement was spurred by the first horsecar line, which was initiated in 1864 along Delaware Avenue. The late 19th century saw

7098-538: The school year, the paper publishes an informational feature for school children, in the form of colorful, pull-out, double-truck page in the Life section. In 2006, The News Journal provided Glasgow High School a $ 10,000 grant to help the school's newspaper, The Dragon Fire . The News Journal also sent editors to Glasgow to help the Dragon Fire with page layout and web design. The News Journal Company also runs

7189-639: The southernmost stops on Philadelphia's SEPTA rail transportation system, is also served by Northeast Corridor Amtrak passenger trains. Wilmington is served by I-95 and I-495 within city limits. In addition, the twin-span Delaware Memorial Bridge , a few miles south of the city, provides direct highway access between Delaware and New Jersey, carrying the I-295 eastern bypass route around Wilmington and Philadelphia, as well as US 40 , which continues eastward to Atlantic City, New Jersey . These transportation links and geographic proximity give Wilmington some of

7280-503: 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

7371-487: The top 15. In early 2017, the mayor's office as well as many public advocates called for comprehensive action to reduce astronomical crime rates in Wilmington, as the city saw a shooting almost every other day throughout the spring, and by May, the city had already seen 15 homicides. According to the WPD's 2018 Compstat report, shooting incidents have decreased to a level not seen in Wilmington in more than 15 years. When compared to

7462-457: The two Delaware papers and merged them in 1989 to form one paper, The News Journal . In 2010, The News Journal Company became The News Journal Media Group in an effort to collectively identify their extensive product portfolio of print, digital, video and new media. 2019 circulation statements showed The News Journal daily circulation at 26,550 (Issue Date: August 21, 2019) and Sunday circulation at 39,375 (Issue Date: August 25, 2019). In 2020,

7553-572: The waterfront of the Christina River . In 1988, the Delaware legislature enacted a law which required a would-be acquirer to capture 85 percent of a Delaware chartered corporation's stock in a single transaction or wait three years before proceeding. This law strengthened Delaware's position as a safe haven for corporate charters during an especially turbulent time filled with hostile takeovers. Wilmington's other notable industries include insurance (American Life Insurance Company [ALICO], Blue Cross and Blue Shield of Delaware), retail banking (including

7644-525: The year. In July, the daily average is 76.8 °F (24.9 °C), with an average 21 days of 90 °F (32 °C)+ highs annually. Summer thunderstorms are common in the hottest months. The January daily average is 32.4 °F (0.2 °C), although temperatures may occasionally reach 10 °F (−12 °C) or 55 °F (13 °C) as fronts move toward and past the area. Snowfall is light to moderate, and variable, with some winters bringing very little of it and others witnessing several major snowstorms;

7735-423: Was prime minister during the reign of George II of Great Britain . As of the 2020 census , the city's population was 70,898. Wilmington is part of the Delaware Valley metropolitan statistical area (which also includes Philadelphia , Reading , Camden , and other urban areas), which had a 2020 core metropolitan statistical area population of 6,228,601, representing the seventh largest metropolitan region in

7826-590: Was a prominent citizen and doctor in Wilmington. He was born in 1610, probably in Hammel, Denmark, and raised in Gothenburg , Sweden. He arrived in New Sweden in 1654 and is recorded as the first physician in Delaware. The most important Swedish governor was Colonel Johan Printz , who ruled the colony under Swedish law from 1643 to 1653. He was succeeded by Johan Rising , who upon his arrival in 1654, seized

7917-775: Was absorbed into a rival, the Every Evening , founded by Georgetown native William T. Croasdale. The Evening Journal , later owned by the Du Pont family, was founded in 1888 as a competitor to the Every Evening. The two papers merged in 1933. Another predecessor to the News Journal was the Morning Herald , founded in 1876 by Philadelphia lawyer John O'Byrne. It later became the Daily Morning News, bought by Alfred I. Du Pont in 1911. For most of

8008-796: Was called the Bear River because it flowed west to the "Bear People", who are now known as the People of Conestoga or the Susquehannocks . The Dutch heard and spelled the river and the place as Minguannan . When settlers and traders from the Swedish South Company under Peter Minuit arrived in March 1638 on the Fogel Grip and Kalmar Nyckel , they purchased Maax-waas Unk from Chief Mattahorn and built Fort Christina at

8099-540: Was cited in a 2008 Wilkerson and Associates study as the site Delawareans visit first for news and entertainment. More than one million unique visitors are recorded each month. As of July 2020, the Delaware Online Facebook page had more than 200,000 followers. The News Journal participates in the Newspapers for Education program, which provides free newspapers for area schools. On Fridays during

8190-585: Was consistently ranked among the most dangerous cities in the United States, along with several other cities in the Philadelphia Metropolitan Area , such as Camden , Trenton , and Atlantic City , New Jersey, and Chester, Pennsylvania . In the 2000s, while most cities had seen a decrease in crime and murder, Wilmington had broken its record for homicides in a single year multiple times. In 2017, Wilmington saw an even steeper increase in crime. By August 2017, Wilmington had already eclipsed

8281-524: Was thought that this program would improve the police's database of fingerprints and eye-witnesses for use in future crime investigations. Some citizens protested that such a practice was a violation of civil rights . Also in 2002, the entire downtown business district was placed under video monitoring. Wilmington was the first city in the United States to monitor the entire business district using video monitoring. The city claims this has helped prevent and reduce crime. The Wilmington Fire Department (WFD)

#901098