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Comic Relief USA

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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.

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113-676: Comic Relief USA was a non-profit charity organization whose mission was to raise funds to help those in need—particularly America's homeless . It has raised and distributed nearly US$ 50 million toward providing assistance—including health care services —to homeless people throughout the United States. Although Comic Relief's charity work is continuous, its fundraising events were held and televised at irregular intervals—and primarily by Home Box Office (HBO), with comedians Robin Williams , Billy Crystal , and Whoopi Goldberg as

226-1033: A president of the United States in Congress Assembled to preside over its deliberation as a neutral discussion moderator . Unrelated to and quite dissimilar from the later office of president of the United States, it was a largely ceremonial position without much influence. In 1783, the Treaty of Paris secured independence for each of the former colonies. With peace at hand, the states each turned toward their own internal affairs. By 1786, Americans found their continental borders besieged and weak and their respective economies in crises as neighboring states agitated trade rivalries with one another. They witnessed their hard currency pouring into foreign markets to pay for imports, their Mediterranean commerce preyed upon by North African pirates , and their foreign-financed Revolutionary War debts unpaid and accruing interest. Civil and political unrest loomed. Events such as

339-545: 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

452-511: A "disruptive" erosion of his ability to govern. Ford failed to win election to a full term and his successor, Jimmy Carter , failed to win re-election. Ronald Reagan , who had been an actor before beginning his political career, used his talent as a communicator to help reshape the American agenda away from New Deal policies toward more conservative ideology. With the Cold War ending and

565-509: 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

678-595: 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

791-544: 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

904-573: A delegate for Virginia. When the Constitutional Convention convened in May 1787, the 12 state delegations in attendance ( Rhode Island did not send delegates) brought with them an accumulated experience over a diverse set of institutional arrangements between legislative and executive branches from within their respective state governments. Most states maintained a weak executive without veto or appointment powers, elected annually by

1017-463: A dominant figure in American politics. Historians believe Roosevelt permanently changed the political system by strengthening the presidency, with some key accomplishments including breaking up trusts, conservationism, labor reforms, making personal character as important as the issues, and hand-picking his successor, William Howard Taft . The following decade, Woodrow Wilson led the nation to victory during World War I , although Wilson's proposal for

1130-411: 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

1243-545: A good deal of foreign and domestic policy without aid, interference or consent from Congress". Bill Wilson , board member of Americans for Limited Government , opined that the expanded presidency was "the greatest threat ever to individual freedom and democratic rule". Article I, Section   1 of the Constitution vests all lawmaking power in Congress's hands, and Article 1, Section 6, Clause   2 prevents

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1356-444: 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

1469-783: 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

1582-466: A month after taking office. Presidents often grant pardons shortly before leaving office, like when Bill Clinton pardoned Patty Hearst on his last day in office; this is often controversial . Two doctrines concerning executive power have developed that enable the president to exercise executive power with a degree of autonomy. The first is executive privilege , which allows the president to withhold from disclosure any communications made directly to

1695-467: 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

1808-970: A number of issues, including representation and voting, and the exact powers to be given the central government. Congress finished work on the Articles of Confederation to establish a perpetual union between the states in November 1777 and sent it to the states for ratification . Under the Articles, which took effect on March 1, 1781, the Congress of the Confederation was a central political authority without any legislative power. It could make its own resolutions, determinations, and regulations, but not any laws, and could not impose any taxes or enforce local commercial regulations upon its citizens. This institutional design reflected how Americans believed

1921-431: A presidential veto, it requires a two-thirds vote of both houses, which is usually very difficult to achieve except for widely supported bipartisan legislation. The framers of the Constitution feared that Congress would seek to increase its power and enable a "tyranny of the majority", so giving the indirectly elected president a veto was viewed as an important check on the legislative power. While George Washington believed

2034-438: A sexual harassment suit could proceed without delay, even against a sitting president. The 2019 Mueller report on Russian interference in the 2016 presidential election detailed evidence of possible obstruction of justice , but investigators declined to refer Donald Trump for prosecution based on a United States Department of Justice policy against indicting an incumbent president. The report noted that impeachment by Congress

2147-442: 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

2260-423: 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

2373-612: A sitting American president led troops in the field", though James Madison briefly took control of artillery units in defense of Washington, D.C. , during the War of 1812 . Abraham Lincoln was deeply involved in overall strategy and in day-to-day operations during the American Civil War , 1861–1865; historians have given Lincoln high praise for his strategic sense and his ability to select and encourage commanders such as Ulysses S. Grant . The present-day operational command of

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2486-550: A state visit by a foreign head of state, the president typically hosts a State Arrival Ceremony held on the South Lawn , a custom begun by John F. Kennedy in 1961. This is followed by a state dinner given by the president which is held in the State Dining Room later in the evening. As a national leader, the president also fulfills many less formal ceremonial duties. For example, William Howard Taft started

2599-432: 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

2712-440: 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

2825-557: 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

2938-434: 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

3051-800: 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

3164-413: Is head of the executive branch of the federal government and is constitutionally obligated to "take care that the laws be faithfully executed". The executive branch has over four million employees, including the military. Presidents make political appointments . An incoming president may make up to 4,000 upon taking office, 1200 of which must be confirmed by the U.S. Senate . Ambassadors , members of

3277-478: 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

3390-492: 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

3503-406: 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

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3616-421: Is significantly shaped by the outcome of presidential elections, with presidents taking an active role in promoting their policy priorities to members of Congress who are often electorally dependent on the president. In recent decades, presidents have also made increasing use of executive orders , agency regulations, and judicial appointments to shape domestic policy. The president is elected indirectly through

3729-467: 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

3842-721: Is the 46th and current president, having assumed office on January 20, 2021. President-elect Donald Trump is scheduled to be inaugurated as the 47th president on January 20, 2025. During the American Revolutionary War , the Thirteen Colonies , represented by the Second Continental Congress in Philadelphia , declared themselves to be independent sovereign states and no longer under British rule. The affirmation

3955-571: Is to be commander-in-chief of the army and navy of the United States.   ... It would amount to nothing more than the supreme command and direction of the military and naval forces   ... while that [the power] of the British king extends to the DECLARING of war and to the RAISING and REGULATING of fleets and armies, all [of] which   ... would appertain to the legislature. [Emphasis in

4068-535: The Cabinet , and various officers , are among the positions filled by presidential appointment with Senate confirmation. The power of a president to fire executive officials has long been a contentious political issue. Generally, a president may remove executive officials at will. However, Congress can curtail and constrain a president's authority to fire commissioners of independent regulatory agencies and certain inferior executive officers by statute . To manage

4181-573: The Electoral College to a four-year term, along with the vice president . Under the Twenty-second Amendment , ratified in 1951, no person who has been elected to two presidential terms may be elected to a third. In addition, nine vice presidents have become president by virtue of a president's intra-term death or resignation . In all, 45 individuals have served 46 presidencies spanning 58 four-year terms. Joe Biden

4294-763: The League of Nations was rejected by the Senate. Warren Harding , while popular in office, would see his legacy tarnished by scandals, especially Teapot Dome , and Herbert Hoover quickly became very unpopular after failing to alleviate the Great Depression . The ascendancy of Franklin D. Roosevelt in 1933 led further toward what historians now describe as the Imperial presidency . Backed by enormous Democratic majorities in Congress and public support for major change, Roosevelt's New Deal dramatically increased

4407-660: The Newburgh Conspiracy and Shays' Rebellion demonstrated that the Articles of Confederation were not working. Following the successful resolution of commercial and fishing disputes between Virginia and Maryland at the Mount Vernon Conference in 1785, Virginia called for a trade conference between all the states, set for September 1786 in Annapolis, Maryland , with an aim toward resolving further-reaching interstate commercial antagonisms. When

4520-559: The Supreme Court of the United States . However, these nominations require Senate confirmation before they may take office. Securing Senate approval can provide a major obstacle for presidents who wish to orient the federal judiciary toward a particular ideological stance. When nominating judges to U.S. district courts , presidents often respect the long-standing tradition of senatorial courtesy . Presidents may also grant pardons and reprieves . Gerald Ford pardoned Richard Nixon

4633-588: The U.S. Constitution emerged. As the nation's first president, George Washington established many norms that would come to define the office. His decision to retire after two terms helped address fears that the nation would devolve into monarchy, and established a precedent that would not be broken until 1940 and would eventually be made permanent by the Twenty-Second Amendment . By the end of his presidency, political parties had developed, with John Adams defeating Thomas Jefferson in 1796,

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4746-610: The Watergate scandal , Congress enacted a series of reforms intended to reassert itself. These included the War Powers Resolution , enacted over Nixon's veto in 1973, and the Congressional Budget and Impoundment Control Act of 1974 that sought to strengthen congressional fiscal powers. By 1976, Gerald Ford conceded that "the historic pendulum" had swung toward Congress, raising the possibility of

4859-636: The Watergate scandal , the Supreme Court ruled in United States v. Nixon , 418 U.S. 683 (1974), that executive privilege did not apply in cases where a president was attempting to avoid criminal prosecution. When Bill Clinton attempted to use executive privilege regarding the Lewinsky scandal , the Supreme Court ruled in Clinton v. Jones , 520 U.S. 681 (1997), that

4972-490: The convention failed for lack of attendance due to suspicions among most of the other states, Alexander Hamilton of New York led the Annapolis delegates in a call for a convention to offer revisions to the Articles, to be held the next spring in Philadelphia . Prospects for the next convention appeared bleak until James Madison and Edmund Randolph succeeded in securing George Washington 's attendance to Philadelphia as

5085-514: The federal government 's Health Resources and Services Administration have been providing social services to "more than 740,000 clients" every year, combining HRSA funding with other revenue to provide a wide array of services. Comic Relief board member Dr. Pedro Jose "Joe" Greer, Jr. was awarded the Presidential Medal of Freedom in 2009 by President Barack Obama , on account of his "lifelong efforts to improve medical services for

5198-434: 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,

5311-585: The 1830s and 1840s until debates over slavery began pulling the nation apart in the 1850s. Abraham Lincoln 's leadership during the Civil War has led historians to regard him as one of the nation's greatest presidents. The circumstances of the war and Republican domination of Congress made the office very powerful, and Lincoln's re-election in 1864 was the first time a president had been re-elected since Jackson in 1832. After Lincoln's assassination, his successor Andrew Johnson lost all political support and

5424-502: 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,

5537-405: 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

5650-534: The American organization was created in 1986 by comedy writer, producer, and actor Bob Zmuda . He worked with HBO executive Chris Albrecht to found the U.S. version in 1986. Robin Williams , Billy Crystal , and Whoopi Goldberg were chosen to co-host Comic Relief's four-plus-hour maiden fundraiser. Other comics involved included Michael Keaton , Richard Dreyfuss , and Penny Marshall , as well as Bob Goldthwait , Howie Mandel , Minnie Pearl , and George Carlin . The first show netted US$ 2.5 million. According to

5763-728: The Armed Forces is delegated to the Department of Defense and is normally exercised through the secretary of defense . The chairman of the Joint Chiefs of Staff and the Combatant Commands assist with the operation as outlined in the presidentially approved Unified Command Plan (UCP). The president has the power to nominate federal judges , including members of the United States courts of appeals and

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5876-477: The Constitution grants to the president as commander-in-chief has been the subject of much debate throughout history, with Congress at various times granting the president wide authority and at others attempting to restrict that authority. The framers of the Constitution took care to limit the president's powers regarding the military; Alexander Hamilton explained this in Federalist No. 69 : The President

5989-548: 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

6102-710: The Homeless, which has project sites in 85 cities. This network of providers "was originally selected for start-up funding by the Robert Wood Johnson Foundation and the Pew Memorial Trust" after a year of review and assessment in 1985, was "co-sponsored by the U.S. Conference of Mayors ", and works annually in all 50 states with thousands of homeless children. HCH projects are created and run by their 104 organizational members in local communities. Since 1 July 2008, 202 HCH guarantees of

6215-432: 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

6328-474: The Supreme Court dismissed a case brought by a former Union spy. However, the privilege was not formally recognized by the U.S. Supreme Court until United States v. Reynolds 345 U.S. 1 (1953), where it was held to be a common law evidentiary privilege. Before the September 11 attacks , use of the privilege had been rare, but increasing in frequency. Since 2001, the government has asserted

6441-515: The United States ( POTUS ) is the head of state and head of government of the United States of America . The president directs the executive branch of the federal government and is the commander-in-chief of the United States Armed Forces . The power of the presidency has grown substantially since the first president, George Washington , took office in 1789. While presidential power has ebbed and flowed over time,

6554-483: The United States and other countries. Such agreements, upon receiving the advice and consent of the U.S. Senate (by a two-thirds majority vote), become binding with the force of federal law. While foreign affairs has always been a significant element of presidential responsibilities, advances in technology since the Constitution's adoption have increased presidential power. Where formerly ambassadors were vested with significant power to independently negotiate on behalf of

6667-630: The United States becoming the world's undisputed leading power, Bill Clinton , George W. Bush , and Barack Obama each served two terms as president. Meanwhile, Congress and the nation gradually became more politically polarized, especially following the 1994 mid-term elections that saw Republicans control the House for the first time in 40 years, and the rise of routine filibusters in the Senate in recent decades. Recent presidents have thus increasingly focused on executive orders , agency regulations, and judicial appointments to implement major policies, at

6780-423: The United States, presidents now routinely meet directly with leaders of foreign countries. One of the most important of executive powers is the president's role as commander-in-chief of the United States Armed Forces . The power to declare war is constitutionally vested in Congress, but the president has ultimate responsibility for the direction and disposition of the military. The exact degree of authority that

6893-538: The White House". Presidents have been criticized for making signing statements when signing congressional legislation about how they understand a bill or plan to execute it. This practice has been criticized by the American Bar Association as unconstitutional. Conservative commentator George Will wrote of an "increasingly swollen executive branch" and "the eclipse of Congress". To allow

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7006-405: 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

7119-552: The death of William Henry Harrison and subsequent poor relations between John Tyler and Congress led to further weakening of the office. Including Van Buren, in the 24 years between 1837 and 1861, six presidential terms would be filled by eight different men, with none serving two terms. The Senate played an important role during this period, with the Great Triumvirate of Henry Clay , Daniel Webster , and John C. Calhoun playing key roles in shaping national policy in

7232-457: The deposed British system of Crown and Parliament ought to have functioned with respect to the royal dominion : a superintending body for matters that concerned the entire empire. The states were out from under any monarchy and assigned some formerly royal prerogatives (e.g., making war, receiving ambassadors, etc.) to Congress; the remaining prerogatives were lodged within their own respective state governments. The members of Congress elected

7345-461: The executive branch may draft legislation and then ask senators or representatives to introduce these drafts into Congress. Additionally, the president may attempt to have Congress alter proposed legislation by threatening to veto that legislation unless requested changes are made. Many laws enacted by Congress do not address every possible detail, and either explicitly or implicitly delegate powers of implementation to an appropriate federal agency. As

7458-475: The expense of legislation and congressional power. Presidential elections in the 21st century have reflected this continuing polarization, with no candidate except Obama in 2008 winning by more than five percent of the popular vote and two, George W. Bush and Donald Trump , winning in the Electoral College while losing the popular vote. The nation's Founding Fathers expected the Congress , which

7571-504: The federal government by issuing various types of directives , such as presidential proclamation and executive orders . When the president is lawfully exercising one of the constitutionally conferred presidential responsibilities, the scope of this power is broad. Even so, these directives are subject to judicial review by U.S. federal courts, which can find them to be unconstitutional. Congress can overturn an executive order through legislation. Article II, Section 3, Clause 4 requires

7684-539: The first U.S. president, firmly established military subordination under civilian authority . In 1794, Washington used his constitutional powers to assemble 12,000 militia to quell the Whiskey Rebellion , a conflict in Western Pennsylvania involving armed farmers and distillers who refused to pay an excise tax on spirits. According to historian Joseph Ellis , this was the "first and only time

7797-536: The first truly contested presidential election. After Jefferson defeated Adams in 1800, he and his fellow Virginians James Madison and James Monroe would each serve two terms, eventually dominating the nation's politics during the Era of Good Feelings until Adams' son John Quincy Adams won election in 1824 after the Democratic-Republican Party split. The election of Andrew Jackson in 1828

7910-404: 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: President of the United States [REDACTED] [REDACTED] The president of

8023-417: The government to act quickly in case of a major domestic or international crisis arising when Congress is not in session, the president is empowered by Article II, Section   3 of the Constitution to call a special session of one or both houses of Congress. Since John Adams first did so in 1797, the president has called the full Congress to convene for a special session on 27 occasions. Harry S. Truman

8136-661: The growing federal bureaucracy, presidents have gradually surrounded themselves with many layers of staff, who were eventually organized into the Executive Office of the President of the United States . Within the Executive Office, the president's innermost layer of aides, and their assistants, are located in the White House Office . The president also possesses the power to manage operations of

8249-474: The head of the executive branch, presidents control a vast array of agencies that can issue regulations with little oversight from Congress. In the 20th century, critics charged that too many legislative and budgetary powers that should have belonged to Congress had slid into the hands of presidents. One critic charged that presidents could appoint a "virtual army of 'czars'—each wholly unaccountable to Congress yet tasked with spearheading major policy efforts for

8362-675: The homeless and uninsured ." In the wake of Hurricane Katrina (2006), Comic Relief made a point of rescuing pets and animals—and returning them to their owners when possible. A new internationally held and aired event, Comic Relief Wild: The Concert for Animals , addressed endangered species and habitat destruction around the world in 2007. Non-profit (501C3) organisation 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

8475-456: The hosts each time. They—along with many other comedians, celebrities , and occasional politicians —perform various segments—both general-purpose and specific to homelessness—of standup comedy , sketch comedy , speeches , live music , and impressions of persons and characters—all in order to entertain and enlighten. There are also documentary segments dealing with real-life problems of homeless people, in order to raise awareness of not only

8588-466: The leader of the nation with the largest economy by nominal GDP , the president possesses significant domestic and international hard and soft power . For much of the 20th century, especially during the Cold War , the U.S. president was often called "the leader of the free world". Article II of the Constitution establishes the executive branch of the federal government and vests executive power in

8701-422: The legislature to a single term only, sharing power with an executive council, and countered by a strong legislature. New York offered the greatest exception, having a strong, unitary governor with veto and appointment power elected to a three-year term, and eligible for reelection to an indefinite number of terms thereafter. It was through the closed-door negotiations at Philadelphia that the presidency framed in

8814-512: The office as a position of global leadership. His successors, Harry Truman and Dwight D. Eisenhower , each served two terms as the Cold War led the presidency to be viewed as the " leader of the free world ", while John F. Kennedy was a youthful and popular leader who benefited from the rise of television in the 1960s. After Lyndon B. Johnson lost popular support due to the Vietnam War and Richard Nixon 's presidency collapsed in

8927-515: 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

9040-435: 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

9153-840: 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

9266-467: The organization's website, more than $ 50 million has been raised since. Notes: Generally, HBO and other sponsors pick up all (or most) of the costs of Comic Relief events, so that every (or nearly every) penny raised or contributed goes to the cause. Also, the hosts and other performers of Comic Relief events often get involved personally in projects run or supported by the charity. Comic Relief distributes most of its funds raised to Health Care for

9379-423: The original.] In the modern era, pursuant to the War Powers Resolution , Congress must authorize any troop deployments longer than 60 days, although that process relies on triggering mechanisms that have never been employed, rendering it ineffectual. Additionally, Congress provides a check to presidential military power through its control over military spending and regulation. Presidents have historically initiated

9492-409: 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

9605-412: The presidency has played an increasingly significant role in American political life since the beginning of the 20th century, carrying over into the 21st century with notable expansions during the presidencies of Franklin D. Roosevelt and George W. Bush . In modern times, the president is one of the world's most powerful political figures and the leader of the world's only remaining superpower . As

9718-524: The president (and all other executive branch officers) from simultaneously being a member of Congress. Nevertheless, the modern presidency exerts significant power over legislation, both due to constitutional provisions and historical developments over time. The president's most significant legislative power derives from the Presentment Clause , which gives the president the power to veto any bill passed by Congress . While Congress can override

9831-406: The president believes are needed. Additionally, the president can attempt to shape legislation during the legislative process by exerting influence on individual members of Congress. Presidents possess this power because the Constitution is silent about who can write legislation, but the power is limited because only members of Congress can introduce legislation. The president or other officials of

9944-461: The president in the performance of executive duties. George Washington first claimed the privilege when Congress requested to see Chief Justice John Jay 's notes from an unpopular treaty negotiation with Great Britain . While not enshrined in the Constitution or any other law, Washington's action created the precedent for the privilege. When Nixon tried to use executive privilege as a reason for not turning over subpoenaed evidence to Congress during

10057-504: The president is authorized to adjourn Congress if the House and Senate cannot agree on the time of adjournment; no president has ever had to exercise this power. Suffice it to say that the President is made the sole repository of the executive powers of the United States, and the powers entrusted to him as well as the duties imposed upon him are awesome indeed. Nixon v. General Services Administration , 433 U.S. 425 (1977) ( Rehnquist, J. , dissenting ) The president

10170-422: The president personally has absolute immunity from court cases is contested and has been the subject of several Supreme Court decisions. Nixon v. Fitzgerald (1982) dismissed a civil lawsuit against by-then former president Richard Nixon based on his official actions. Clinton v. Jones (1997) decided that a president has no immunity against civil suits for actions taken before becoming president and ruled that

10283-505: The president to "receive Ambassadors." This clause, known as the Reception Clause, has been interpreted to imply that the president possesses broad power over matters of foreign policy, and to provide support for the president's exclusive authority to grant recognition to a foreign government. The Constitution also empowers the president to appoint United States ambassadors, and to propose and chiefly negotiate agreements between

10396-516: The president to recommend such measures to Congress which the president deems "necessary and expedient". This is done through the constitutionally-based State of the Union address, which usually outlines the president's legislative proposals for the coming year, and through other formal and informal communications with Congress. The president can be involved in crafting legislation by suggesting, requesting, or even insisting that Congress enact laws that

10509-494: The president's veto power with the Line Item Veto Act . The legislation empowered the president to sign any spending bill into law while simultaneously striking certain spending items within the bill, particularly any new spending, any amount of discretionary spending, or any new limited tax benefit. Congress could then repass that particular item. If the president then vetoed the new legislation, Congress could override

10622-508: The president. The state secrets privilege allows the president and the executive branch to withhold information or documents from discovery in legal proceedings if such release would harm national security . Precedent for the privilege arose early in the 19th century when Thomas Jefferson refused to release military documents in the treason trial of Aaron Burr and again in Totten v. United States 92 U.S. 105 (1876), when

10735-493: The president. The power includes the execution and enforcement of federal law and the responsibility to appoint federal executive, diplomatic, regulatory, and judicial officers. Based on constitutional provisions empowering the president to appoint and receive ambassadors and conclude treaties with foreign powers, and on subsequent laws enacted by Congress, the modern presidency has primary responsibility for conducting U.S. foreign policy. The role includes responsibility for directing

10848-676: 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

10961-404: The previous thirty years worked towards "undivided presidential control of the executive branch and its agencies". She criticized proponents of the unitary executive theory for expanding "the many existing uncheckable executive powers—such as executive orders, decrees, memorandums, proclamations, national security directives and legislative signing statements—that already allow presidents to enact

11074-424: The privilege also could not be used in civil suits. These cases established the legal precedent that executive privilege is valid, although the exact extent of the privilege has yet to be clearly defined. Additionally, federal courts have allowed this privilege to radiate outward and protect other executive branch employees but have weakened that protection for those executive branch communications that do not involve

11187-515: The privilege in more cases and at earlier stages of the litigation, thus in some instances causing dismissal of the suits before reaching the merits of the claims, as in the Ninth Circuit 's ruling in Mohamed v. Jeppesen Dataplan, Inc. Critics of the privilege claim its use has become a tool for the government to cover up illegal or embarrassing government actions. The degree to which

11300-500: The process for going to war, but critics have charged that there have been several conflicts in which presidents did not get official declarations, including Theodore Roosevelt 's military move into Panama in 1903, the Korean War , the Vietnam War , and the invasions of Grenada in 1983 and Panama in 1989. The amount of military detail handled personally by the president in wartime has varied greatly. George Washington,

11413-558: The realities but also how many hard-working "ordinary" people can wind up or grow up homeless. In exchange for contributions exceeding certain key amounts, T-shirts , sweatshirts and other merchandise are typically for sale. Its slogans are “Where there’s laughter, there’s hope” and “Comic Relief—it’s no joke.” Based on the Comic Relief charity in the United Kingdom and dedicated to the memory of comedian Andy Kaufman ,

11526-493: The size and scope of the federal government, including more executive agencies. The traditionally small presidential staff was greatly expanded, with the Executive Office of the President being created in 1939, none of whom require Senate confirmation. Roosevelt's unprecedented re-election to a third and fourth term, the victory of the United States in World War II , and the nation's growing economy all helped established

11639-503: 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

11752-622: The tradition of throwing out the ceremonial first pitch in 1910 at Griffith Stadium , Washington, D.C., on the Washington Senators's Opening Day . Every president since Taft, except for Jimmy Carter , threw out at least one ceremonial first ball or pitch for Opening Day, the All-Star Game , or the World Series , usually with much fanfare. Every president since Theodore Roosevelt has served as honorary president of

11865-407: The veto by its ordinary means, a two-thirds vote in both houses. In Clinton v. City of New York , 524 U.S. 417 (1998), the U.S. Supreme Court ruled such a legislative alteration of the veto power to be unconstitutional. For most of American history, candidates for president have sought election on the basis of a promised legislative agenda. Article II, Section 3, Clause 2 requires

11978-528: The veto should only be used in cases where a bill was unconstitutional, it is now routinely used in cases where presidents have policy disagreements with a bill. The veto – or threat of a veto – has thus evolved to make the modern presidency a central part of the American legislative process. Specifically, under the Presentment Clause, once a bill has been presented by Congress, the president has three options: In 1996, Congress attempted to enhance

12091-449: The world's most expensive military , which has the second-largest nuclear arsenal . The president also plays a leading role in federal legislation and domestic policymaking. As part of the system of separation of powers , Article I, Section   7 of the Constitution gives the president the power to sign or veto federal legislation. Since modern presidents are typically viewed as leaders of their political parties, major policymaking

12204-569: Was a significant milestone, as Jackson was not part of the Virginia and Massachusetts elite that had held the presidency for its first 40 years. Jacksonian democracy sought to strengthen the presidency at the expense of Congress, while broadening public participation as the nation rapidly expanded westward. However, his successor, Martin Van Buren , became unpopular after the Panic of 1837 , and

12317-517: Was available as a remedy. As of October 2019, a case was pending in the federal courts regarding access to personal tax returns in a criminal case brought against Donald Trump by the New York County District Attorney alleging violations of New York state law. As head of state , the president represents the United States government to its own people and represents the nation to the rest of the world. For example, during

12430-629: Was made in the Declaration of Independence , which was written predominantly by Thomas Jefferson and adopted unanimously on July 4, 1776, by the Second Continental Congress. Recognizing the necessity of closely coordinating their efforts against the British , the Continental Congress simultaneously began the process of drafting a constitution that would bind the states together. There were long debates on

12543-539: Was nearly removed from office, with Congress remaining powerful during the two-term presidency of Civil War general Ulysses S. Grant . After the end of Reconstruction , Grover Cleveland would eventually become the first Democratic president elected since before the war, running in three consecutive elections (1884, 1888, 1892) and winning twice. In 1900, William McKinley became the first incumbent to win re-election since Grant in 1872. After McKinley's assassination by Leon Czolgosz in 1901, Theodore Roosevelt became

12656-489: Was the first branch of government described in the Constitution , to be the dominant branch of government; however, they did not expect a strong executive department. However, presidential power has shifted over time, which has resulted in claims that the modern presidency has become too powerful, unchecked, unbalanced, and "monarchist" in nature. In 2008 professor Dana D. Nelson expressed belief that presidents over

12769-752: Was the most recent to do so in July 1948, known as the Turnip Day Session . In addition, prior to ratification of the Twentieth Amendment in 1933, which brought forward the date on which Congress convenes from December to January, newly inaugurated presidents would routinely call the Senate to meet to confirm nominations or ratify treaties. In practice, the power has fallen into disuse in the modern era as Congress now formally remains in session year-round, convening pro forma sessions every three days even when ostensibly in recess. Correspondingly,

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