The Humanist Institute is a training program for leaders within the humanist, and secular humanist movement.
87-526: The Humanist Institute offers several kinds of educational programs to the humanist community. These programs range from a two and a half year graduate certificate program, one day training seminars, and online courses. The institute operates as a 501c3, educational organization. THI is an affiliate of the American Humanist Association with an independent Board of Directors, executive director, Co-Deans, and staff. The mission of THI
174-462: A federal court decision in 2018. The origins of 501(c)(4) organizations date back to the Revenue Act of 1913 , which created a new group of tax-exempt organizations dedicated to social welfare in a precursor to what is now Internal Revenue Code Section 501(c)(4). The Protecting Americans from Tax Hikes Act of 2015 introduced a new requirement on 501(c)(4) organizations. Within 60 days of
261-671: A 501(c) organization is subject to tax on its " unrelated business income ", whether or not the organization actually makes a profit, but not including selling donated merchandise or other business or trade carried on by volunteers, or certain bingo games. Disposal of donated goods valued over $ 2,500, or acceptance of goods worth over $ 5,000 may also trigger special filing and record-keeping requirements. Tax exemption does not excuse an organization from maintaining proper records and filing any required annual or special-purpose tax returns , e.g., 26 U.S.C. § 6033 and 26 U.S.C. § 6050L . Prior to 2008, an annual return
348-524: A 501(c)(5) organization, that expressly advocates for the election or defeat of a particular political candidate and spends more than $ 250 during a calendar year must disclose the name of each person who contributed more than $ 200 during the calendar year to the Federal Election Commission . The Federal Election Commission is required to enforce this provision based on a federal court decision in 2018. A 501(c)(6) organization
435-419: A 501(c)(6) organization to raise and distribute over $ 250 million during the 2012 election campaigns without disclosing its donors. The group's existence was not publicly known until nearly a year after the election. A business's membership dues paid to a 501(c)(6) organization are generally an ordinary and necessary business expense. The membership dues are tax-deductible in full unless a substantial part of
522-514: A Certificate in Humanist Studies and Leadership. Students enrolled in the certificate program are provided a unique opportunity to collaborate with a diverse faculty and student body for whom take a non-theistic, naturalistic approach to humanism, whether interpreted in secular or religious terms. They are given a well-founded analytical understanding of humanism as a life-stance acquiring a deep theoretical understanding of humanism across
609-657: A billboard in Moscow, Idaho , and online ads on the family of websites run by Cheezburger and Pandora Radio , as well as Facebook , Reddit , Google , and YouTube . Ads were turned down because of their content by Disney, Time for Kids and National Geographic Kids. The National Day of Reason was created by the American Humanist Association and the Washington Area Secular Humanists in 2003. In addition to serving as
696-414: A club of individuals, and no individual may derive profit from the organization's net earnings. Examples include college alumni associations ; college fraternities or college sororities operating chapter houses for students; country clubs ; amateur sport clubs ; supper clubs that provide a meeting place, library, and dining room for members; hobby clubs ; and garden clubs . A substantial amount of
783-743: A coalition of women and men within the AHA to work toward the advancement of women's rights and equality between the sexes in all aspects of society. Originally called the Women's Caucus, the new name was adopted in 1985 as more representative of all the members of the caucus and of the caucus' goals. Over the years, members of the Caucus have advocated for the passage of the Equal Rights Amendment and participated in various public demonstrations, including marches for women's and civil rights. In 1982,
870-844: A founding member of the International Humanist and Ethical Union (IHEU) in Amsterdam, Netherlands. The AHA was the first national membership organization to support abortion rights. Around the same time, the AHA partnered with the American Ethical Union (AEU) to help establish the rights of non-theistic conscientious objectors to the Vietnam War. In the late 1960s, the AHA also secured a religious tax exemption in support of its celebrant program, allowing Humanist celebrants to legally officiate at weddings, perform chaplaincy functions, and in other ways enjoy
957-638: A godless organization". The campaign featured violent or sexist quotes from holy books, contrasted with quotes from humanist thinkers, including physicist Albert Einstein , and was largely underwritten by Todd Stiefel, a retired pharmaceutical company executive. In late 2011 it launched a holiday billboard campaign, placing advertisements in 7 different cities: Kearny, New Jersey ; Washington, D.C. ; Cranston, Rhode Island ; Bastrop, Louisiana ; Oregon City, Oregon ; College Station, Texas and Rochester Hills, Michigan ", cities where AHA stated "atheists have experienced discrimination due to their lack of belief in
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#17327649003491044-728: A holiday for secularists , the National Day of Reason was created in response to the unconstitutionality of the National Day of Prayer . According to the organizers of the event, the National Day of Prayer "violates the First Amendment of the United States Constitution because it asks federal, state, and local government entities to set aside tax dollar supported time and space to engage in religious ceremonies". Several organizations associated with
1131-640: A nonprofit organization may be tax-exempt under section 501(c)(3) if its primary activities are charitable, religious, educational, scientific, literary, testing for public safety, fostering amateur sports competition, or preventing cruelty to children or animals . According to the IRS Publication 557, in the Organization Reference Chart section, the following is an exact list of 501(c) organization types (29 in total) and their corresponding descriptions. Under Section 511,
1218-757: A primary benefactor of this organization type, dating to the 19th century. According to the Internal Revenue Service, a 501(c)(5) organization has a duty of providing service to its members first. The organization's benefits may not inure to a specific member, but the rules for inurement vary among the three different types of organizations under this segment. A 501(c)(5) organization can make unlimited corporate, individual, or union contributions. A labor organization may pay benefits to its members because paying benefits improves all members' shared working conditions. An agricultural organization can provide financial assistance to its members in order to improve
1305-417: A public charity's activities can go to lobbying, charities may register for a 501(h) election allowing them to lawfully conduct lobbying activities as long as their financial expenditure does not exceed a specified amount. 501(c)(3) organizations risk loss of tax exempt status if any of these rules are violated. A 501(c)(3) organization is allowed to conduct some or all of its charitable activities outside
1392-446: A specific type of business is also not typically qualifying, as that would usually be more of a commercial enterprise. For example, the service of managing health insurance plans for its member businesses is often a commercial enterprise if it is not substantially related to improving the business conditions for specific lines of businesses. An association that promotes the common interests of certain hobbyists would not qualify because
1479-463: A substantial number of these activities, then only the amount of dues or contributions that can be attributed to other activities may be deductible as a business expense. The organization must provide a notice to its members containing a reasonable estimate of the amount related to lobbying and political campaign expenditures, or else it is subject to a proxy tax on its lobbying and political campaign expenditures. It must also state that contributions to
1566-478: A traditional god". The organization spent more than $ 200,000 on their campaign which included a billboard reading "Yes, Virginia, there is no god." In November 2012, the AHA launched a national ad campaign to promote a new website, KidsWithoutGod.com, with ads using the slogans "I'm getting a bit old for imaginary friends" and "You're Not The Only One". The campaign included bus advertising in Washington, DC,
1653-458: A white chapter president of NAACP, was vilified for identifying as Black. Some men choose to identify as women, and some women choose to identify as men. You will be vilified if you deny that they literally are what they identify as. Discuss." After receiving criticism for this tweet, Dawkins responded by saying that "I do not intend to disparage trans people. I see that my academic 'Discuss' question has been misconstrued as such and I deplore this. It
1740-590: A whole, however, the organization will generally qualify if it also performs other services for its members. Much like 501(c)(4) and 501(c)(5) organizations, 501(c)(6) organizations may also perform some political activities. 501(c)(6) organizations are allowed to attempt to influence legislation that is related to the common business interests of its members. A 501(c)(6) organization may receive unlimited contributions from corporations, individuals, and labor unions. The names and addresses of contributors are not required to be made available for public inspection, with
1827-576: Is a business league, a chamber of commerce like the U.S. Chamber of Commerce , a real estate board, a board of trade, a professional football league or an organization like the Edison Electric Institute and the Security Industry Association , that are not organized for profit and no part of the net earnings goes to the benefit of any private shareholder or individual. A business league may qualify if it
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#17327649003491914-411: Is a positive move that will grow the relief efforts of the humanist community. The end result will be more money directed to charitable activities, dispelling the false claim that nonbelievers don't give to charity." Now Foundation Beyond Belief 's Disaster Recovery program, this effort serves as a focal point for the humanist response to major natural disasters and complex humanitarian crises all over
2001-646: Is a social welfare organization, such as a civic organization or a neighborhood association . An organization is considered by the IRS to be operated exclusively for the promotion of social welfare if it is primarily engaged in promoting the common good and general welfare of the people of the community. Net earnings must be exclusively used for charitable, educational, or recreational purposes. According to The Washington Post , 501(c)(4) organizations: ...are allowed to participate in politics, so long as politics do not become their primary focus. What that means in practice
2088-442: Is an association of persons having a common business interest, whose purpose is to promote the common business interest and whose activities improve business conditions rather than actually conduct the business itself. Members of the organization must be of the same trade, business, occupation, or profession in order to qualify. A local chamber of commerce or board of trade could qualify for similar reasons except that they may promote
2175-402: Is not required to send the notification if the organization was formed on or before July 8, 2016, and it either applied for a determination letter using Form 1024 or filed a Form 990 between December 19, 2015, and July 8, 2016. As of January 2018, the application for recognition of exemption as a 501(c)(4) organization is a new form, Form 1024-A, rather than Form 1024. Between 2010 and 2017,
2262-612: Is 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. The IRS explains that to be tax-exempt, "an organization must be organized and operated exclusively for exempt purposes ... and none of its earnings may inure to any private shareholder or individual." Private inurement means that
2349-575: Is related to its purpose. A 501(c)(4) organization may directly or indirectly support or oppose a candidate for public office as long as such activities are not a substantial amount of its activities. A 501(c)(4) organization that lobbies must register with the Clerk of the House if it lobbies members of the House or their staff. Likewise, a 501(c)(4) organization must register with the Secretary of
2436-402: Is related to the common union interests of its members. 501(c)(5) organizations can receive unlimited contributions from corporations, individuals, and labor unions. The names and addresses of contributors are not required to be made available for public inspection. All other information, including the amount of contributions, the description of noncash contributions, and any other information,
2523-418: Is required to be made available for public inspection unless it clearly identifies the contributor. A union membership dues paid to a 501(c)(5) organization are generally an ordinary and necessary business expense. The membership dues are tax-deductible in full unless a substantial part of the 501(c)(5) organization's activities consists of political activity, in which case a tax deduction is allowed only for
2610-524: Is that they must spend less than 50 percent of their money on politics. So long as they don't run afoul of that threshold, the groups can influence elections, which they typically do through advertising. 501(c)(4)s are similar to 501(c)(5)s and 501(c)(6)s in that the organizations may inform the public on controversial subjects and attempt to influence legislation relevant to its program. Unlike 501(c)(3) organizations, they may also participate in political campaigns and elections, as long as their primary activity
2697-591: Is the promotion of social welfare and related to the organization's purpose. The income tax exemption for 501(c)(4) organizations applies to most of their operations, but income spent on political activities—generally the advocacy of a particular candidate in an election—is taxable. An "action" organization generally qualifies as a 501(c)(4) organization. An "action" organization is one whose activities substantially include, or are exclusively, direct or grassroots lobbying related to advocacy for or against legislation or proposing, supporting, or opposing legislation that
The Humanist Institute - Misplaced Pages Continue
2784-720: Is the supervising organization for various Humanist affiliates and adjunct organizations. The Black Humanist Alliance of the American Humanist Association was founded in 2016 as a pillar of its new "Initiatives for Social Justice". Like the Feminist Humanist Alliance and the LGBT Humanist Alliance, the Black Humanist Alliance uses an intersectional approach to addressing issues facing the Black community. As its mission states,
2871-410: Is to be the leading center for humanist education serving all branches of humanism. The vision of THI is to provide educational opportunities that serve humanist and secular communities in world where humanism is widely accepted and respected life-stance. The institute was founded to educate and train effective leaders, organizers, and advocates for a variety of organizational settings, including within
2958-627: The Establishment Clause . The American Humanist Association has received media attention for its various advertising campaigns; in 2010, the AHA's campaign was said to be the more expensive than similar ad campaigns from the American Atheists and Freedom From Religion Foundation . In 2008 it ran ads on buses in Washington, D.C. , that proclaimed "Why believe in a god? Just be good for goodness' sake", and since 2009
3045-1073: The Huffington Post , the event's attendance was between 8,000 and 10,000 while the Atlantic reported nearly 20,000. The AHA also co-sponsored the 2016 Reason Rally at the Lincoln Memorial . The American Humanist Association has named a "Humanist of the Year" annually since 1953. It has also granted other honors to numerous leading figures, including Salman Rushdie (Outstanding Lifetime Achievement Award in Cultural Humanism 2007), Oliver Stone (Humanist Arts Award, 1996), Katharine Hepburn (Humanist Arts Award 1985), John Dewey (Humanist Pioneer Award, 1954), Jack Kevorkian (Humanist Hero Award, 1996) and Vashti McCollum (Distinguished Service Award, 1991). In 2021, Richard Dawkins said on Twitter that "In 2015, Rachel Dolezal ,
3132-407: The constitutional rights of secular and religious minorities, lobbies Congress on church-state separation and other issues, and maintains a grassroots network of 250 local affiliates and chapters that engage in social activism and community-building events . The AHA has several publications, including The Humanist , Free Mind , peer-reviewed semi-annual scholastic journal Essays in
3219-439: The 1914 Clayton Antitrust Act or the 1914 Federal Trade Commission Act . IRC 501(c)(6) amendment was enacted in 1966 to ensure that a professional football league's exemption would not be jeopardized because it administered a players' pension fund. Additionally, a professional sports league's exemption is not to be jeopardized because its primary source of revenue is the sale of television broadcasting rights to its games because
3306-436: The 2012 election season. Every organization, including a 501(c)(4) organization, that expressly advocates for the election or defeat of a particular political candidate and spends more than $ 250 during a calendar year must disclose the name of each person who contributed more than $ 200 during the calendar year to the Federal Election Commission . The Federal Election Commission is required to enforce this provision based on
3393-457: The 501(c)(6) organization's activities consists of political activity, in which case a tax deduction is allowed only for the portion of membership dues that are for other activities. Every organization, including a 501(c)(6) organization, that expressly advocates for the election or defeat of a particular political candidate and spends more than $ 250 during a calendar year must disclose the name of each person who contributed more than $ 200 during
3480-477: The 990 form. 501(c)(3) tax-exemptions apply to entities that are organized and operated exclusively for religious , charitable , scientific , literary , or educational purposes; or for testing for public safety, to foster national or international amateur sports competition, or for the prevention of cruelty to children or animals . The 501(c)(3) exemption also applies for any unincorporated community chest , fund, cooperating association , or foundation that
3567-766: The American Humanism Association. In March 1984, The Humanist Institute was launched. The first class with students from the AEU, AHA, UUA, and SHJ gathered in New York at the Ethical Culture center for the first seminar with Howard Radest as mentor. It was the first trans-denominational, trans-humanist organization program for the education of humanist leaders. The institute's foundation is its independent graduate level program that works in cooperation with existing humanist organizations granting
The Humanist Institute - Misplaced Pages Continue
3654-519: The BHA "concern ourselves with confronting expressions of religious hegemony in public policy," but is "also devoted to confronting social, economic, and political deprivations that disproportionately impact Black America due to centuries of culturally ingrained prejudices." The Feminist Humanist Alliance (formerly the Feminist Caucus) of the American Humanist Association was established in 1977 as
3741-615: The Black Humanist Alliance and the Feminist Humanist Alliance, the Council reformed in 2016 as the LGBTQ Humanist Alliance as a larger part of the AHA's "Initiatives for Social Justice". In 2014, the American Humanist Association (AHA) and Foundation Beyond Belief (FBB) merged their respective charitable programs Humanist Charities (established in 2005) and Humanist Crisis Response (established in 2011). AHA's Executive Director Roy Speckhardt commented that, "This merger
3828-619: The Caucus established its annual Humanist Heroine Award, with the initial award being presented to Sonia Johnson . Others receiving the awards have included Tish Sommers , Christine Craft , and Fran Hosken . In 2012 the Caucus declared it would be organizing around two principal efforts: "Refocusing on passing the ERA" and "Promoting the Universal Declaration of Human Rights." In 2016, the Feminist Caucus reorganized as
3915-507: The Feminist Humanist Alliance as a component of their larger "Initiatives for Social Justice". As stated on its website, the "refinement in vision" emphasized "FHA's more active partnership with outreach programs and social justice campaigns with distinctly inclusive feminist objectives." Its current goal is to provide a "movement powered by and for women, transpeople, and genderqueer people to fight for social justice. We are united to create inclusive and diverse spaces for activists and allies on
4002-457: The Form 990-EZ or Form 990-PF) must be available for public inspection and photocopying at the offices of the exempt organization, through a written request and payment for photocopies by mail from the exempt organization, or through a direct Form 4506-A "Request for Public Inspection or Copy or Political Organization IRS Form" request to the IRS of for the past three tax years. Form 4506-A also allows
4089-563: The Humanist Society, an endorsing organization for Humanist Celebrants across the United States. These trainings help Celebrants learn how to perform weddings, assist in end of life, conduct memorial services and celebrate other important life milestones. Day long workshops were piloted in 2015 as a part of an Educational Series Weekend. The American Humanist Association's Appignani Legal Center and LGBTQ Counsel worked with
4176-423: The Internal Revenue Service does not consider hobbies to be activities conducted as businesses. An organization whose primary activity is advertising the products or services of its members does not qualify because the organization is performing a service for its members rather than promoting common interests. If an organization's primary activity is advertising the products or services of its members' industry as
4263-621: The Kochhar Online Humanist Education (KOHE) courses were added to the institute's offerings. KOHE provides an array of self-guided courses introducing individuals to humanism and giving a means to explore at basic level humanist theory and practice. KOHE was the Internet's first website offering interactive courses in humanist thought. In 2014, the Institute launched onsite training programs in conjunction with
4350-559: The National Day of Reason have organized food drives and blood donations , while other groups have called for an end to prayer invocations at city meetings. Other organizations, such as the Oklahoma Atheists and the Minnesota Atheists , have organized local secular celebrations as alternatives to the National Day of Prayer. Additionally, many individuals affiliated with these atheistic groups choose to protest
4437-646: The Philosophy of Humanism , and TheHumanist.com. The organization states that it has over 34,000 members. In 1927, an organization which was named the "Humanist Fellowship" was founded during a gathering in Chicago. In 1928, the Fellowship started publishing the New Humanist magazine with H.G. Creel as its first editor. The New Humanist was published from 1928 to 1936. The first Humanist Manifesto
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#17327649003494524-560: The Senate if it lobbies members of the Senate or their staff. In addition, the 501(c)(4) organization must either inform its members the amount it spends on lobbying or pay a proxy tax to the Internal Revenue Service. Lobbying expenses and political expenses are not deductible as business expenses. The use of 501(c)(4), 501(c)(5), and 501(c)(6) organizations has been affected by the 2007 case FEC v. Wisconsin Right to Life, Inc. , in which
4611-564: The Supreme Court struck down the part of the McCain-Feingold Act that prohibited 501(c)(4)s, 501(c)(5)s, and 501(c)(6)s from broadcasting electioneering communications. The Act defined an electioneering communication as a communication that mentions a candidate's name 60 days before a primary or 30 days before a general election. Contributions to 501(c)(4) organizations are not tax-deductible as charitable donations unless
4698-633: The U.S. Border , Tropical Cyclone Sam , and the Nepal and Ecuadoran Earthquakes , Hurricane Matthew in Haiti, and Hurricanes Irma and Maria . In addition to grants for recovery efforts, volunteers have also helped to rebuild homes and schools in the following locations: Columbia, South Carolina after the effects of Hurricane Joaquin , in Denham Springs, Louisiana ; and in Houston, Texas after
4785-483: The United States. In July 1939, a group of Quakers , inspired by the 1933 Humanist Manifesto , incorporated the Humanist Society of Friends as a religious, educational, charitable nonprofit organization authorized to issue charters and train & ordain its own ministry . Upon ordination these ministers were then accorded the same rights and privileges granted by law to priests , ministers, and rabbis of traditional theistic religions. In 1941, Curtis Reese led
4872-404: The United States. 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 the 501(c)(3) organization is not merely serving as an agent or conduit of a foreign charitable organization. Additional procedures are required of 501(c)(3) organizations that are private foundations . A 501(c)(4) organization
4959-555: The broadcasting of games increases public awareness of the sport. In 2013, Senator Tom Coburn introduced legislation to disallow a tax exemption for the National Football League , the Professional Golfers' Association of America , and other professional sports organizations. Coburn estimated the tax exemption cost $ 100 million, but he said he could not get other members of Congress to support
5046-603: The calendar year to the Federal Election Commission . The Federal Election Commission is required to enforce this provision based on a federal court decision in 2018. The predecessor of IRC 501(c)(6) was enacted as part of the Revenue Act of 1913 likely due to a U.S. Chamber of Commerce request for an exemption for nonprofit "civic" and "commercial" organizations, which resulted in IRC 501(c)(4) for nonprofit "civic" organizations and IRC 501(c)(6) for nonprofit "commercially-oriented" organizations. The Revenue Act of 1928 amended
5133-408: The common economic interests of all the commercial enterprises in a given trade or community. In order to qualify for a tax-exemption under section 501(c)(6), the organization must specify that it seeks to promote and improve business condition for a specific type of business. Improving business conditions for all types of businesses is not generally qualifying. Similarly, providing a service for
5220-725: The conditions of those engaged in agricultural pursuits generally. Members can benefit in incidental ways from the organization's exempt activities as long as the benefits are available to all persons. The first exemption for labor organizations from corporate income tax was enacted as part of the Payne–Aldrich Tariff Act of 1909 . The Revenue Act of 1913 excluded "labor, agricultural, or horticultural organizations" from income tax liability. Much like 501(c)(4) and 501(c)(6) organizations, 501(c)(5) organizations may also perform some political activities. 501(c)(5) organizations are allowed to attempt to influence legislation that
5307-421: The exception of a 501(c)(6) organization that makes independent expenditures . All other information, including the amount of contributions, the description of non-cash contributions, and any other information, is required to be made available for public inspection unless it clearly identifies the contributor. The U.S. Chamber of Commerce is a large political spender, and Freedom Partners used its status as
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#17327649003495394-410: The exclusively religious activities of any religious order; and religious organizations; and most organizations whose annual gross receipts are less than $ 5,000. Failure to file such timely returns and to make other specific information available to the public also is prohibited. Between 2010 and 2017 the IRS revoked the nonprofit status of more than 760,000 nonprofit organizations for failing to file
5481-496: The flooding from Hurricane Harvey . The association launched the Appignani Humanist Legal Center (AHLC) in 2006 to ensure that humanists' constitutional rights are represented in court. Through amicus activity, litigation , and legal advocacy, a team of cooperating lawyers, including Jim McCollum, Wendy Kaminer , and Michael Newdow , provide legal assistance by challenging perceived violations of
5568-692: The founding president with Howard Radest as the founding Dean. They were soon joined by feminist humanists Miriam Jerris and Jean Kotkins. Each of the original founders were themselves either leaders or founders of other humanist or humanistic organizations such as: the Society for Humanistic Judaism , the Council for Secular Humanism , the American Ethical Union , the Unitarian Universalist Association and
5655-726: The humanist movement itself. The idea for the Humanist Institute originated in Pittsburgh in 1976 and was the brainchild of Paul Beattie, a Unitarian Universalist minister. In August 1982, Rabbi Sherwin Wine organized a gathering of forty-five humanist leaders at the University of Chicago [where] the North American Committee for Humanism [NACH] was formed with Rabbi Wine as president. This new alliance
5742-471: The institute to provide "Secularism Today: Establishment Clause Jurisprudence" and "Humanism, Atheism & LGBTQ Communities". American Humanist Association The American Humanist Association ( AHA ) is a non-profit organization in the United States that advances secular humanism . The American Humanist Association was founded in 1941 and currently provides legal assistance to defend
5829-460: The legislation. A 501(c)(7) organization is a social or recreational club that is organized for pleasure, recreation, and other nonprofitable purposes. Members must share interests and have a common goal directed toward pleasure and recreation, and the organization must provide opportunities for personal contact among members. The organization's facilities and services must be open to its members and their guests only. The organization must be
5916-661: The list of the following Humanists of the Year: 501(c) organization A 501(c) organization is a nonprofit organization in the federal law of the United States according to Internal Revenue Code (26 U.S.C. § 501(c)). Such organizations are exempt from some federal income taxes . Sections 503 through 505 set out the requirements for obtaining such exemptions. Many states refer to Section 501(c) for definitions of organizations exempt from state taxation as well. 501(c) organizations can receive unlimited contributions from individuals, corporations , and unions . For example,
6003-417: The local and national level." The LGBTQ Humanist Alliance (formerly LGBT Humanist Council) of the American Humanist Association is committed to advancing equality for lesbian , gay , bisexual , and transgender people and their families. The alliance "seeks to cultivate safe and affirming communities, promote humanist values, and achieve full equality and social liberation of LGBTQ persons." Paralleling
6090-511: The number of 501(c)(4) organizations dropped from almost 140,000 to fewer than 82,000. In 2017 revocations of 501(c)(4) groups comprised 58% which usually is only 15% of the total nonprofits which have their tax status revoked by the IRS for their failure to file Form 990. A 501(c)(5) organization is a labor organization, an agricultural organization, or a horticultural organization. Labor unions, county fairs, and flower societies are examples of these types of groups. Labor union organizations were
6177-542: The official National Day of Prayer. In 2012, the American Humanist Association co-sponsored the Reason Rally , a national gathering of "humanists, atheists, freethinkers and nonbelievers from across the United States and abroad" in Washington, D.C. The rally, held on the National Mall , had speakers such as Richard Dawkins , James Randi , Adam Savage , and student activist Jessica Ahlqvist . According to
6264-720: The organization are not deductible as charitable contributions during fundraising. A 501(c)(4) organization is not required to disclose their donors publicly, with the exception of organizations that make independent expenditures as of 2018. The former complete lack of disclosure led to extensive use of the 501(c)(4) provisions for organizations that are actively involved in lobbying , and has become controversial. Criticized as " dark money ", spending from these organizations on political advertisements has exceeded spending from Super PACs . Spending by organizations that do not disclose their donors increased from less than $ 5.2 million in 2006 to well over $ 300 million during
6351-411: The organization has paid for billboard advertisements nationwide. One such billboard, which stated "No God...No Problem" was repeatedly vandalized. In 2010 it launched another ad campaign promoting Humanism, which The New York Times said was the "first (atheist campaign) to include spots on television and cable" and was described by CNN as the "largest, most extensive advertising campaign ever by
6438-400: The organization is either a volunteer fire department or a veterans organization. Dues or contributions to 501(c)(4) organizations may be deductible as a business expense under IRC 162, although amounts paid for intervention or participation in any political campaign, direct lobbying, grass roots lobbying, and contact with certain federal officials are not deductible. If a 501(c)(4) engages in
6525-409: The organization's assets must not unduly benefit a person. Organizations described in section 501(c)(3) are prohibited from conducting political campaign activities to intervene in elections to public office. On the other hand, public charities (but not private foundations) may conduct a limited amount of lobbying to influence legislation. Although the law states that "No substantial part..." of
6612-414: The organization's formation, a 501(c)(4) organization is required to file Form 8976 with the Internal Revenue Service as notification that it is operating as a section 501(c)(4) organization. The Internal Revenue Service will acknowledge receipt of the notification, but the acknowledgment is not a determination that the organization qualifies for section 501(c)(4) tax-exempt status. A 501(c)(4) organization
6699-418: The portion of membership dues that are for other activities. Because associations involved in fishing and seafood harvesting were having difficulties qualifying for reduced postal rates, in 1976 Congress established Internal Revenue Code Section 501(5) to define "agriculture" as the art or science of cultivating land, harvesting crops or aquatic resources, or raising livestock. Every organization, including
6786-508: The public inspection or photocopying access to Form 1023 "Application for Recognition of Exemption" or Form 1024, Form 8871 "Political Organization Notice of Section 527 Status", and Form 8872 "Political Organization Report of Contribution and Expenditures". Internet access to many organizations' 990 and some other forms are available through GuideStar . Certain organizations are exempt from filing Form 990, such as churches, their integrated auxiliaries, and conventions or associations of churches;
6873-463: The reorganization and incorporation of the "Humanist Press Association" as the American Humanist Association. Along with its reorganization, the AHA began printing The Humanist magazine. The AHA was originally headquartered in Yellow Springs, Ohio , then San Francisco, California , and, in 1978, Amherst, New York . Subsequently, the AHA moved to Washington, D.C. In 1952, the AHA became
6960-730: The same rights as traditional clergy . In 1991, the AHA took control of the Humanist Society , a religious Humanist organization that now runs the celebrant program. After this transfer, the AHA commenced the process of jettisoning its religious tax exemption and resumed its exclusively educational status. Today the AHA is recognized by the U.S. Internal Revenue Service as a nonprofit, tax exempt, 501(c)(3), publicly supported educational organization. Membership numbers are disputed, but Djupe and Olson place it as "definitely fewer than 50,000." The AHA has over 575,000 followers on Facebook and over 42,000 followers on Twitter. The AHA
7047-548: The spectrum and practical application on a personal and professional basis. It is a low-residency distance learning program involving 8 sessions over 2 + 1 ⁄ 2 years. The curriculum includes: The Humanist Life Stance, Humanist Values & Principles, Humanism in Relation to Others, Essential Humanist Tools (Critical Thinking), Foundation Blocks for Humanism (Physical, Life and Social Sciences), Applying Humanism to Life (Leadership) and Aesthetics & Rituals. In 2012,
7134-460: The statute to include real estate boards. In 1966, professional football leagues were added to the described organizations. The Revenue Act of 1913 related to professional football leagues had both antitrust and tax provisions: The antitrust provision was enacted to permit the merger of the National and American Football Leagues to go forward without fear of an antitrust challenge under either
7221-503: The world. The program coordinates financial support as well as trained humanist volunteers to help impacted communities. The Disaster Recovery program is sustained through the ongoing partnership between FBB and AHA, and ensures that our community's efforts are centralized and efficient. Between 2014 and 2018, Humanist Disaster Recovery has raised over $ 250,000 for victims of the Syrian Refugee Crisis , Refugee Children of
7308-489: Was a response to the urgent need to defend humanism against the assaults of its enemies and to find an effective way to bring the message of humanism to a wider public. It was at this meeting that the Humanist Institute was voted to be established. It was at this meeting that NACH founded The Humanist Institute. The founding members of the institute were Khoren Arisian, Paul Beattie, Ed Ericson, Paul Kurtz , Howard Radest, Lyle Simpson, and Sherwin Wine . Sherwin Wine served as
7395-509: Was also not my intent to ally in any way with Republican bigots in US now exploiting this issue." In response to these comments, the American Humanist Association retracted Dawkins' 1996 Humanist of the Year Award. Robby Soave of Reason magazine criticized the retraction, saying that "The drive to punish dissenters from various orthodoxies is itself illiberal." The AHA website presents
7482-542: Was issued by a conference held at the University of Chicago in 1933. Signatories included John Dewey , but the majority were ministers (chiefly Unitarian ) and theologians. They identified humanism as an ideology that espouses reason , ethics , and social and economic justice . By 1935, the Humanist Fellowship had become the "Humanist Press Association", the first national association of humanism in
7569-858: Was not generally required from an exempt organization accruing less than $ 25,000 in gross income yearly. Since 2008, most organizations whose annual gross receipts are less than $ 50,000 must file an annual information return known as Form 990-N . Form 990-N must be submitted electronically using an authorized IRS e-file provider. Form 990, Form 990-EZ, and Form 990-PF may be filed either by mail or electronically through an authorized e-file provider. Failure to file required returns such as Form 990 (Return of Organization Exempt From Income Tax) may result in fines of up to $ 250,000 per year. Exempt or political organizations, excluding churches or similar religious entities, must make their returns, reports, notices, and exempt applications available for public inspection. The organization's Form 990 (or similar such public record as
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