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63-422: 39°27′35.95″N 82°14′2.32″W  /  39.4599861°N 82.2339778°W  / 39.4599861; -82.2339778 The Hocking Valley Scenic Railway is a non-profit, 501c3 , volunteer-operated tourist railroad attraction that operates out of Nelsonville , Athens County , Ohio . It is also located near the popular Hocking Hills State Park in nearby Hocking County . It uses former trackage of

126-545: 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

189-701: A Hocking Valley prototype once located in Rising Sun, Ohio , was constructed in 1982. Architect Ted Goodman designed the structure, with funding and land provided by the Baird Trust Foundation. Trees used for the lumber were donated by local attorney Mike Nolan, and the lumber was milled by Hocking Technical College . (The lumber mill is now gone, and the site is now occupied by the Hocking College Public Safety Services building.) The station's building contractor

252-509: 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

315-595: 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

378-544: 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

441-503: A day ran each way from Munising to Lawson , Marquette and Princeton . One train ran from Marquette to Big Bay and one on the east branch from Munising to Shingleton . By 1940 the Munising-to-Princeton and Lawton-to-Marquette service had been reduced to one train a day each way, and Big Bay service was operating three times a week. This level of service lasted at least to 1950. By 1955 the only passenger service remaining

504-411: 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

567-444: 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

630-783: 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

693-467: 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

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756-469: A scrapper had bought the line for salvage. But just in time, they were notified of the Monday Creek line and its impending scrapping. This they were able to purchase before it was too late, purchasing it from the scrapper himself. Before all of this, however, they had already purchased a steam locomotive in 1965, former Lake Superior and Ishpeming 2-8-0 No. 33 and were working on its restoration at

819-442: 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

882-423: 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

945-432: 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

1008-440: 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

1071-682: Is a Class III railroad U.S. railroad offering service from Marquette, Michigan , to nearby locations in Michigan's Upper Peninsula . It began operations in 1896. The LS&I continues to operate as an independent railroad from its headquarters in Marquette. At the end of 1970, LS&I operated 117 miles of road on 241 miles of track (188 on 388 km); that year it reported 43 million ton-miles (63 million tkm) of freight. In 2011, LS&I had been reduced to 25 miles (40 km) of track. The Lake Superior and Ishpeming Railway

1134-557: 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

1197-434: 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

1260-800: 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

1323-478: 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

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1386-555: 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

1449-406: 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

1512-467: 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

1575-728: The Chesapeake & Ohio Railway , which was in turn originally Hocking Valley Railway trackage. The current operation was founded in 1972. Most of the trackage used by the railway is known as the Hocking Valley Railway Historic District, and has been placed on the National Register of Historic Places for Athens County, Ohio . The trackage was once owned by the Hocking Valley Railway , which eventually became part of

1638-493: The Chesapeake & Ohio Railway . The HVSR began operating trains with steam locomotive 2-8-0 No. 33 built for the Lake Superior & Ishpeming in 1916, and operated over the former Monday Creek Branch to Carbon Hill . Today, the tourist trains operate along the former C&O Armitage Subdivision between Nelsonville and a point just east of Logan, Ohio . The current route's origins can be traced to April 1864, when

1701-591: The Mineral Railroad was chartered to build a railroad line between Columbus and Athens , a distance of about 72 miles. Little was done until 1867 when the Mineral Railroad was renamed the Columbus & Hocking Valley Railroad . The line was completed in sections between 1868 and 1870, when the first passenger train operated between the two cities on July 25, 1870. The main commodity hauled by

1764-701: The Pennsylvania Railroad and the HV. During the early 1970s, once the season was completed for the year, the 33 would be moved to the C&;O's Parson Yard roundhouse during the winter for storage and maintenance. It wouldn't be until 1976 that the locomotive would be kept in the HVSR's own (first) engine house in Nelsonville. This engine house was constructed by Bonanza Polebarn Company. Tracks were laid to

1827-644: The Travel Channel in 2013. Today's locomotive fleet includes Electro-Motive Division -built GP7 No. 5833, formerly of the C&O, and GP10 Paducah-built No. 701, formerly of the Illinois Central Gulf as its No. 8307. Other diesel locomotives are rare World War II era Whitcomb 65-tonner, and former US Army Baldwin-Lima-Hamilton RS-4-TC No. 4005 and General Electric 45-tonner No. 7318. Currently one coal-burning steam locomotive, former Ohio Power Company 0-6-0 Baldwin -built No. 3,

1890-434: 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,

1953-502: 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,

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2016-405: 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

2079-697: The B&;O (the oldest piece of equipment, built in 1917), and two converted flat cars used as open-air passenger cars equipped with wooden bench seats. All of the enclosed coaches are equipped with heating units (electric or coal). A former Penn Central transfer caboose is used as the on-board generator car, supplying electricity for the trains. 501c3 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

2142-554: The C&HV was coal, with clay products and related materials right behind. The C&HV eventually became part of the new Columbus, Hocking Valley and Toledo Railroad with the merger of the Columbus and Toledo Railroad and Ohio and West Virginia Railway in 1881. This new system spanned from the Lake Erie port of Toledo through Columbus to Athens and a branch to the Ohio River cities of Gallipolis and Pomeroy . In time,

2205-591: The C&O's Yard A in Columbus. The first "station" of the Hocking Valley Scenic was a tarp stretched across four poles. Later on, a small building was donated. Eventually, the final structure used as a depot on the same site (near the intersection of State Route 691 and U.S. 33) was an original Hocking Valley Railway train order office originally located in Lancaster, Ohio at the crossing of

2268-607: The C&O's mainline through [West Virginia] with the Lake Erie). Over time, freight business was down to a single branch line local train, the "Nelsonville Turn", which finally was discontinued around 1980. By this time, the Hocking Valley Scenic Railway had been operating over seven miles of the old Monday Creek Branch to Carbon Hill from Nelsonville since 1972. The HVSR had been created by three men: Frank L. McCauley, Ted Goodman, and Jerry Ballard. It

2331-633: The CHV&;T was reorganized as the Hocking Valley Railway in 1899, and existed as such until May 1930, when the Chesapeake & Ohio Railway merged the railroad into its system to create the Hocking Division. Passenger service was eventually discontinued on December 31, 1949. By this point, the coal business was fading south of Columbus, and the C&O was busy operating many trains on the Columbus-Toledo portion (which connected to

2394-548: 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

2457-432: 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

2520-596: The LS&;I Railroad . The LS&I's new spur ran through a section of the Upper Peninsula thickly forested with pulpwood , adding a second commodity to the LS&I's workload. The MM&SE/LS&I also operated a second spur from Marquette northwest to Big Bay . Passenger operations were never major. In 1904 the railroad carried over 180,000 passenger-miles, compared to over 24 million ton-miles (35 million tkm) of freight. In 1931 two trains

2583-577: The Nelsonville shop completed a full restoration in 2015. No. 3 is currently working for the summer seasons, including pulling the line's “The Friendliest Train Robbery” service on select dates. Passenger equipment includes commuter coaches from the Chicago & Northwestern and Chicago, Rock Island & Pacific , a day-coach from the Baltimore & Ohio , a combination baggage-passenger car also of

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2646-405: 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

2709-425: 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: Lake Superior and Ishpeming Railroad The Lake Superior and Ishpeming Railroad ( reporting mark LSI ),

2772-659: The line was reactivated by the Mineral Range Railroad in 2012 for a new mine, the Humboldt Mine. As of 2016, the Lake Superior & Ishpeming's primary remaining business continued to be the transport of iron ore over a 16-mile (26 km) short line from the Tilden Mine south of Ishpeming, operated by Cleveland-Cliffs, to Lake Superior for transport. Tonnage was declining sharply due to

2835-441: The main line, and then operated round trip south to Glen Ebon. However, the HVSR trains never made it to Athens before the focus shifted north. Trains began using the present station site at 33 West Canal Street, which is near the original passenger station and freight house sites (both already razed), in 1981. At the end of 1981, the railroad's first diesel arrived, former U.S. Army 45-ton switcher No. 7318. The present depot, based on

2898-515: 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

2961-435: 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

3024-840: 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

3087-409: 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

3150-676: 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

3213-476: The railroad carried over 1.2 million short tons (1.1 Mt) of freight, and over 1.1 million short tons (1.00 Mt) of that was iron ore. It had 489 ore cars, 14 locomotives, and 121 employees. In 1923 the LS&I Railway merged with the Munising, Marquette and Southeastern Railway (MM&SE), a short line running from Marquette 40 miles (64 km) east to Munising to form

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3276-530: The remainder of the former C&O track now owned by the Indiana & Ohio Railway . But in 1995, the HVSR lost its original engine house as the leased land it occupied had been sold out from under them. As a result, along with new federal boiler regulations and inspection requirements, and with no facility, No. 33 was sidelined at the conclusion of the 1996 season. It was traded to Ohio Central owner Jerry Jacobson , who eventually restored it to operation. No. 33

3339-619: The shutdown of the adjacent Empire Mine, also historically served by the LS&I. The Lake Superior & Ishpeming's historic main line operates on a relatively steep grade , called "The Hill", from Marquette to the iron mines. The steepest gradient is 1.63%. Because of the location of the LS&I's Marquette docks, the railroad must cross the Dead River . The trestle is 565 feet (172 m) long and 104 feet (32 m) high. The LS&I's nicknames have included "Hayden's Scheme," "The Hook and Eye," "Little Sally and Imogene" (after

3402-465: The structure by the HVSR's own volunteers, with the assistance of a C&O surveyor. The work was done between 1975 and 1976, and was the first new track installed by HVSR crews and the first indoor shop facility owned by the railroad. Materials for the track to the shop were donated, coming from a spur in Logan. The early years were rough financially, and in order to make a bank payment, the "Lost Run spur"

3465-503: 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

3528-459: The trains were running over the present route between East Logan and Nelsonville, with a shorter trip to the last remaining Ohio company town Haydenville . During the late 1980s the Hocking acquired GP7 No. 5833 from the C&O, and in the early 1990s it was restored to its original as-delivered paint scheme. Charter trips to Canal Winchester, Ohio were also operating the early and mid-1990s over

3591-402: Was Denver Stump. It was also in 1982 that two more steam locomotives arrived, donated by American Electric Power : 0-6-0 No. 3 and "fireless" 0-4-0 No. 2. (It wouldn't be until 2003 that No. 3 was moved into the shop to begin restoration efforts.) The Monday Creek Branch was finally scrapped in 1983. As the C&O and its parent company CSX began moving out of the market south of Columbus, it

3654-577: Was a single daily train from Munising to Princeton; Marquette and Big Bay were no longer served. All passenger service had been discontinued by 1960. By 1962, diesel locomotives had replaced steam locomotives on the line. The Big Bay spur was sold in the 1960s and Munising operations ended in the 1980s. A line between Humboldt and the Republic Mine (part of the Marquette Iron Range ) was abandoned and railbanked in 2004. Part of

3717-471: Was becoming apparent that in order to maintain a connection to the outside world by rail, the railroad would have to look north. With that, the rest of the Armitage Subdivision was acquired piecemeal between just east of Logan and Nelsonville. The HVSR began operating trains to East Clayton and eventually Diamond (both once homes to large brick plants) by 1985. By the late 1980s and early 1990s,

3780-409: Was initially to be the "Salt Creek" railroad, as they had intentions of purchasing the abandoned Detroit, Toledo and Ironton Railroad line that operated into Wellston, Ohio . During this time, they had managed to purchase three former Erie Railroad commuter coaches, piecing together two of them to be able to transport passengers. However, before details of the railroad line itself could be finalized,

3843-459: Was organized in 1893 as a subsidiary of Cleveland-Cliffs Iron Company (now Cleveland-Cliffs Inc. ), the iron ore mining company. From the start the railroad's primary business was the transport of iron ore from the Marquette Iron Range , west of Marquette, to docks on Lake Superior from which the ore could be shipped to steel mills on the lower Great Lakes . The primary towns on the iron range are Ishpeming and Negaunee, Michigan . In 1904

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3906-399: Was scrapped to keep up. It was also during the late 1970s that the HVSR's Santa Claus trains began operating. Starting around 1980, the Hocking Valley Scenic began moving operations toward Athens. This was a time of transition between the Monday Creek and the former C&O Armitage Subdivision remnant south of Nelsonville. Trains were operated from the old Monday Creek station site, backed to

3969-482: Was traded for GP10 No. 701 in 2003, and 701 works off and on with 5833, giving the old C&O workhorse a break from time to time. The railroad owns and uses historic rolling stock to offer scenic rides up the Hocking River valley. It sometimes hosts specialty excursions, such as wine-tasting trips, Easter Bunny, robbery trains, and the "Santa Trains." It was named one of the world's best family train trips by

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