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.
114-672: The International Association of Amusement Parks and Attractions ( IAAPA ) represents over 6,000 amusement-industry members in more than 100 countries worldwide and operates several global attractions-industry trade shows. Its annual IAAPA Expo in Orlando, Florida , is recognized as the world's largest attractions trade show in the number of attendees and exhibitors and providing members insight into current amusement trends, laws, operations and industry methodology. IAAPA also helps to promote guest-safety and ride-safety guidelines in conjunction with ASTM International and assists its members to uphold
228-545: 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
342-491: A wildfire hazard exists. During some years, fires have been severe. In 1998, a strong El Niño caused an unusually wet January and February, followed by drought throughout the spring and early summer, causing a record wildfire season that created numerous air-quality alerts in Orlando and severely affected normal daily life, including the postponement of that year's Pepsi 400 NASCAR race in nearby Daytona Beach . Orlando
456-509: 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
570-595: 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
684-544: 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
798-714: A coincidence. In 1823, the Treaty of Moultrie Creek created a Seminole reservation encompassing much of central Florida, including the area that would become Orlando. The Indian Removal Act of 1830 authorized relocation of the Seminole from Florida to Oklahoma, leading to the Second Seminole War. In 1842, white settlement in the area was encouraged by the Armed Occupation Act. The first settler, Mr. Aaron Jernigan of Camden County, Georgia, arrived
912-522: A courthouse square. The fledgling village suffered greatly during the Union blockade . The Reconstruction Era brought on a population explosion, resulting in the incorporation of the Town of Orlando on July 31, 1875, with 85 residents (22 voters). For a short time in 1879, the town revoked its charter, and was subsequently reincorporated. Orlando was established as a city in 1885. The period from 1875 to 1895
1026-411: 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
1140-444: 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
1254-610: A major expansion of Universal Studios Florida and the only theme park inside Orlando city limits. With the exception of the theme parks, most major cultural sites like the Orlando Museum of Art and Dr. Phillips Center for the Performing Arts and nightlife, bars and clubs are located in Downtown Orlando. Other attractions like Orlando Eye at ICON Park are located along International Drive . The city
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#17327880017701368-783: 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
1482-467: 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
1596-478: A partnership with the ASTM International to develop and update ride safety standards and maintenance requirements. IAAPA's advocacy department reaches out to governments in a number of countries, representing the industry in attraction and amusement-park legislation and regulations. Orlando, Florida Orlando ( / ɔːr ˈ l æ n d oʊ / or- LAN -doh ) is a city in and
1710-593: A peace treaty with the Seminoles because it did not reimburse him for the loss of slaves and crops. Rees could have left a pine-bough marker with his name next to the trail; later residents misread "Rees" as "Reeves" and also mistook it as a grave maker. In subsequent years, this story has merged with the Orlando Reeves story (which may have originally incorporated part of Dr. Gatlin's story). On two separate occasions, relatives of Rees claimed their ancestor
1824-498: A plant in the city. Orlando AAB and Pinecastle AAF were transferred to the United States Air Force in 1947 when it became a separate service and were redesignated as air force bases (AFB). In 1958, Pinecastle AFB was renamed McCoy Air Force Base after Colonel Michael N. W. McCoy, a former commander of the 320th Bombardment Wing at the installation, killed in the crash of a B-47 Stratojet bomber north of Orlando. In
1938-569: A result. As a result, IAAPA has asked the United States Congress to amend the Paycheck Protection Program to protect small businesses in the industry. The IAAPA Asia Expo had already been postponed by a year due to the pandemic, with the American expo presently staying on the books for November 2020. Founded in 1918, IAAPA is the largest international trade association for permanent amusement facilities and attractions and
2052-442: 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
2166-423: 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
2280-581: A similar system for its members. IAAPA encouraged voluntary ride reporting by its global partners, supplying background materials. In 2007 the association opened a new office in Europe with expanded programs and services and increased collaboration with Europarks on ride-safety reporting, and held its annual senior-level training program (the Institute for Executive Education) to the Wharton School of
2394-432: 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
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#17327880017702508-440: 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
2622-457: A wide a range of housing in differing class-levels. Neighborhoods in the western side of town include Apoka , Dr. Phillips , MetroWest , Pine Hills , and Windermere . The north side of Orlando, includes a wide range of older and more established neighborhoods, including Eatonville , Fern Park , Maitland , and Winter Park . Finally, the east side of Orlando includes neighborhoods such as Alafaya , Azalea Park , and Union Park . The east side
2736-439: A year in "a stockade that Aaron Jernigan built on the north side of Lake Conway". One of the county's first records, a grand jury 's report, mentions a stockade where it states homesteaders were "driven from their homes and forced to huddle together in hasty defences [sic]." Aaron Jernigan led a local volunteer militia during 1852. A post office opened at Jernigan in 1850. Jernigan appears on an 1855 map of Florida, and by 1856,
2850-462: Is 60.6 °F (15.9 °C). Temperatures dip below the freezing mark on an average of only 1.6 nights per year and the lowest recorded temperature is 18 °F (−8 °C), set on December 28, 1894 . The annual mean minimum is just above 30 °F (−1 °C) putting Orlando in hardiness zone 10a. Because the winter season is dry and freezing temperatures usually occur only after cold fronts (and their accompanying precipitation) have passed, snow
2964-421: Is April 9 to October 14. The area's humidity acts as a buffer, usually preventing actual temperatures from exceeding 100 °F (38 °C), but also pushing the heat index to over 110 °F (43 °C). The city's highest recorded temperature is 103 °F (39 °C), set on September 8, 1921. During these months, strong afternoon thunderstorms occur almost daily. These storms are caused by air masses from
3078-570: Is a major 11.1-mile (17.9 km) thoroughfare in the southwestern section of Orlando, serving a similar purpose to that of the Las Vegas Strip in Las Vegas , as the core of the tourism area. The northern part of the strip extends into the city limits of and the remainder of the central and southern portions are all located in unincorporated Orange County . An additional extension is known as International Drive South , partly located in
3192-624: Is a major population center and has a considerable hurricane risk, although it is not as high as in South Florida 's urban corridor or other coastal regions. Since the city is located 42 miles (68 km) inland from the Atlantic and 77 miles (124 km) inland from the Gulf of Mexico, hurricanes usually weaken before arriving. Storm surges are not a concern since the region is 100 feet (30 m) above mean sea level . Despite its location,
3306-815: Is a residential neighborhood that is also the home of The Mall at Millenia , an upscale super-regional mall. The mall's Macy's store was the first in Central Florida , and it was also one of only seven Macy's stores in Florida that predated the company's merger with Burdines . Bloomingdale's and Neiman Marcus are also regional firsts and these remain their only locations in the Greater Orlando region. The western side of Orlando includes various neighborhoods (within city limits, incorporated municipalities, and unincorporated within Orange County) with
3420-557: 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
3534-434: 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
International Association of Amusement Parks and Attractions - Misplaced Pages Continue
3648-576: Is also one of the busiest American cities for conferences and conventions; Orange County Convention Center is the second-largest convention facility in the United States. Like other major cities in the Sun Belt , Orlando grew rapidly from the 1960s into the first decade of the 21st century. Orlando is home to the University of Central Florida , which became the largest university campus in
3762-800: 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
3876-883: Is dedicated to the preservation and prosperity of the attractions industry. The association represents over 6,000 facility, supplier, and individual members in more than 100 countries. Member facilities include amusement and theme parks, water parks, attractions, family entertainment centers, zoos, aquariums, museums, science centers, and resorts. IAAPA is a nonprofit organization with its headquarters in Orlando, Florida and regional offices in Brussels, Mexico City , Hong Kong , and Shanghai . The association operates IAAPA Expo, IAAPA Expo Asia, and IAAPA Expo Europe. At each show, IAAPA offers educational, informational, operational, safety, and leadership seminars and behind-the-scenes tours of member amusement parks, theme parks, water parks, and family entertainment centers. IAAPA publishes Funworld
3990-587: Is exceptionally rare. The only accumulation ever to occur in the city proper since record keeping began was in 1948, although some accumulation occurred in surrounding areas in a snow event in January 1977 that reached Miami. Flurries have also been observed in 1989 , 2006, and 2010. The average annual rainfall in Orlando is 51.45 inches (1,307 mm), a majority of which occurs in the period from June to September. October through May are Orlando's dry season. During this period (especially in its later months), often
4104-440: Is less than 250 yards from a nearby Council Oak tree, where Native Americans had traditionally met. King Phillip and Coacoochee frequented this area and the tree was alleged to be the place where the previous 1835 ambush that had killed over 100 soldiers had been planned. When the U.S. military abandoned the fort in 1839, the surrounding community was built up by settlers. Prior to being known by its current name, Orlando
4218-478: 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
4332-492: 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
4446-406: 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
4560-573: Is remembered as Orlando's Golden Era, when it became the hub of Florida's citrus industry. The period ended with the Great Freeze of 1894–95 , which forced many owners to give up their independent citrus groves , thus consolidating holdings in the hands of a few "citrus barons", who shifted operations south, primarily around Lake Wales in Polk County . The freeze caused many in Florida, including many Orlandoans, to move elsewhere, mostly to
4674-467: 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
International Association of Amusement Parks and Attractions - Misplaced Pages Continue
4788-676: Is the 7th-busiest airport in the United States and the 18th-busiest in the world . The two largest and most internationally renowned tourist attractions in the Orlando area are the Walt Disney World Resort, opened by the Walt Disney Company in 1971 and located about 21 miles (34 km) southwest of downtown Orlando in Bay Lake , and the Universal Orlando Resort, opened in 1990 as
4902-414: Is the home of the University of Central Florida (UCF). As of fall 2023, the university had a total enrollment of 69,320 students, making it the fourth-largest on-campus student body of any public university in the United States . A list of all major neighborhoods and suburbs: Metro Orlando has a total of 19 completed skyscrapers. The majority are located in downtown Orlando and the rest are located in
5016-517: The Gulf of Mexico and the Atlantic Ocean colliding over Central Florida. They are highlighted by spectacular lightning and can also bring heavy rain (sometimes several inches per hour) and powerful winds as well as rare damaging hail . During the winter, humidity is much lower and temperatures are more moderate, and can fluctuate more readily. The monthly daily average temperature in January
5130-560: The Köppen climate classification , Orlando has a humid subtropical climate ( Cfa ) like much of the deep Southern United States. The two basic seasons in Orlando are a hot and rainy season, lasting from May until late October (roughly coinciding with the Atlantic hurricane season ), and a warm and dry season from November through April. The area's warm and humid climate is caused primarily by its low elevation, its position relatively close to
5244-628: The Sanford-Burnham Medical Research Institute , Nemours Children's Hospital , and University of Florida College of Pharmacy , in addition to the Orlando Veterans Administration Medical Center (which began seeing clinical patients in 2015). In the southwestern side of Orlando, is the main tourist strip for the city, along with some residential neighborhoods. International Drive , commonly known as I-Drive ,
5358-570: The Tropic of Cancer , and its location in the center of a peninsula . Many characteristics of its climate are a result of its proximity to the Gulf Stream , which flows around the peninsula of Florida. During the height of Orlando's humid summer season, high temperatures are typically in the low 90s °F (32–34 °C), while low temperatures rarely fall below the low 70s °F (22–24 °C). The average window for 90 °F (32 °C) temperatures
5472-500: The county seat of Orange County, Florida , United States. Part of Central Florida , it is the center of the Orlando metropolitan area , which had a population of 2,509,831 in 2017, according to the U.S. Census Bureau . It is the sixth-largest metropolitan area in the Southern United States and the third-largest metropolitan area in Florida behind Miami and Tampa Bay . Orlando had a city population of 307,573 in
5586-434: 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,
5700-605: The 1960s, the base subsequently became home to the 306th Bombardment Wing of the Strategic Air Command , operating B-52 Stratofortress and KC-135 Stratotanker aircraft, in addition to detachment operations by EC-121 and U-2 aircraft. In 1968, Orlando AFB was transferred to the United States Navy and became Naval Training Center Orlando. In addition to boot camp facilities, the NTC Orlando
5814-552: The 1970s and 1980s, though, turned up no record of Orlando Reeves ever existing. Some versions attempt to account for Reeves having no military records by using the name of other people named Orlando that exist in some written records – Orlando Acosta; however, not much is known about Acosta or whether he even existed. Another version of the story has Orlando Reed, supposedly an Englishman and mail carrier between Fort Gatlin and Fort Mellon , allegedly killed while camping with his friends near Fort Gatlin. A second variation also places
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#17327880017705928-489: The 2020 census, making it the fourth-most populous city in Florida behind Jacksonville , Miami , and Tampa . In July 2023, its population was 320,742 inhabitants. It is the state's most populous inland city. Orlando is one of the most-visited cities in the world primarily due to tourism, major events, and convention traffic. It is the third-most visited city in the U.S. after New York City and Miami , with over 2.9 million visitors as of 2022. Orlando International Airport
6042-502: 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,
6156-405: 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
6270-424: The 73rd annual convention and trade show in Orlando, Florida had over 19,000 attendees. The IAAPA Expo was the largest amusement-industry exhibition in the world, offering trends in amusement and arcade equipment, food, beverage, park technology and entertainment. In 2000 the association worked to counter negative publicity following high-profile amusement-ride incidents and surrounding amusement safety, publicizing
6384-480: The 79 of the high-rises in the Greater Orlando region, 46 are located in downtown. It is also the home to many of the city's cultural venues, such as Dr. Phillips Center for the Performing Arts , Kia Center , and Orlando Museum of Art . Southeast of Downtown is the rapidly growing neighborhood of Lake Nona . Along with being home to Lake Nona Golf & Country Club , it is also the health district for
6498-708: The Asian Amusement Expo (AAE) in 2003, but canceled the event because of the SARS outbreak in Asia. IAAPA maintained its focus on industry safety that year, establishing an international standards harmonization group to implement universal ride-safety criteria. In 2004, it helped spearhead the adoption of the ASTM International amusement-ride design and manufacture standard and the European standard for amusement machinery and structures. Two years later, IAAPA joined
6612-460: The City of Orlando. This also explains Orlando's relatively low city population when compared to its metropolitan population. The city and county are working together in an effort to "round-out" the city limits with Orlando annexing portions of land already bordering the city limits. At the center of the Greater Orlando region is Downtown Orlando , the historic core and central business district of
6726-548: 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
6840-571: The Industry Report" and "European Manifesto" were released. In September 2016, the association announced plans to move its headquarters from Alexandria, Virginia to Orlando in 2017 and to hold its expo in Orlando until 2030. During the COVID-19 pandemic , the themed entertainment industry faced significant new pressures. IAAPA was among a number of themed entertainment organizations whose members faced potential tens of billions in losses as
6954-432: 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
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#17327880017707068-793: The North , California , or the Caribbean . Notable homesteaders in the area included the Curry family. Through their property in east Orlando flowed the Econlockhatchee River , which travelers crossed by fording . This was commemorated by the street's name, Curry Ford Road. Also, just south of the Orlando International Airport in the Boggy Creek area are 150 acres (0.61 km ) of property homesteaded in
7182-570: The Orlando area is susceptible to sinkholes . Probably the most famous incident involving a sinkhole happened in 1981 in Winter Park, a city immediately north of downtown Orlando, dubbed "The Winter Park Sinkhole ". There are 115 neighborhoods within the city limits and many unincorporated communities. Orlando's city limits resemble a checkerboard, with pockets of unincorporated Orange County surrounded by city limits. Such an arrangement results in some areas being served by both Orange County and
7296-433: The Orlando metropolitan area, which now encompasses Orange, Seminole , Osceola , and Lake Counties. As a result, tourism became the centerpiece of the area's economy. Orlando now has more theme parks and entertainment attractions than anywhere else in the world. Today, the historic core of "Old Orlando" resides in downtown Orlando along Church Street, between Orange Avenue and Garland Avenue. The urban development and
7410-566: The Reeves legend in History of Orlando published in 1949. A memorial beside Lake Eola – originally placed by students of Orlando's Cherokee Junior School in 1939 and updated in 1990 – designates the spot where the city's supposed namesake fell. Conflicting legends exist. One legend has Reeves killed during an extended battle with the Seminoles after being field promoted after his platoon commander fell. An in-depth review of military records in
7524-658: The Travel Industry Association of America to produce "The Economic Impact of Domestic and Overseas Travelers Who Visit Amusement/Theme Parks and Other Attractions in the United States" on the importance of amusement, theme parks and other attractions to U.S. tourism and its wider economy. The association extended membership to casinos and resorts, since a number of facilities had incorporated amusement and entertainment features. To promote park safety, IAAPA made its ride incident reporting system mandatory for U.S. members and supported Europarks' efforts to implement
7638-469: The United States in terms of enrollment as of 2015. In 2010, Orlando was listed as a "Gamma+" level global city by the Globalization and World Cities Research Network . Fort Gatlin, as the Orlando area was once known, was established at what is now just south of the city limits by the 4th U.S. Artillery under the command of Lieutenant Colonel Alexander C. W. Fanning on November 9, 1838, during
7752-687: The University of Pennsylvania . At its Attractions Expo, the association unveiled its institute for emerging leaders (later renamed the Institute for Attractions Managers) to recruit candidates for senior-level positions. The following year, IAAPA acquired the Euro Attractions Show (EAS). It held its first Middle East safety conference in Dubai in February, and had its inaugural Attractions Safety Awareness Week to enhance understanding of
7866-493: The area during the Second Seminole War . Several of the stories relay an oral history of the marker for a person named Orlando, and the double entendre , "Here lies Orlando." One variant includes a man named Orlando who was passing by on his way to Tampa with a herd of oxen , died, and was buried in a marked grave. Through a retelling of history, a marker of some sort was believed to have been found by one of
7980-522: The area had become the county seat of Orange County. In 1857, the post office was removed from Jernigan, and opened under the name of Orlando at a new location in present-day downtown Orlando. During the American Civil War , the post office closed, but reopened in 1866. The move is believed to have been sparked, in part, by Aaron Jernigan's fall from grace after he was relieved of his militia command by military officials in 1856. His behavior
8094-418: The area's history, a 1998 outbreak that killed 42 people and a 2007 outbreak that killed 21, both happened in February. As of the 2020 United States census , there were 307,573 people, 113,238 households, and 61,667 families residing in the city. As of the 2010 United States census , there were 238,300 people, 97,661 households, and 51,716 families residing in the city. In 2014, the city's population
8208-644: The association and the industry. IAAPA offers training in every aspect of the amusement-park and attractions industry and provides member facilities with opportunities to educate their personnel with workshops, on-site seminars, videotapes, manuals, webinars and services provided by institute programs, such as the IAAPA Institutes for Attractions Managers and Executive Education and the IAAPA Safety Institute. The association promotes amusement park safety standards to its members and maintains
8322-642: The central business district of downtown have rapidly shaped the downtown skyline during recent history. The present-day historic district is primarily associated with the neighborhoods around Lake Eola but stretches west across the city to Lake Lorna Doone and north into the College Park Neighborhood where you can find century-old oaks line brick streets. These neighborhoods include the "Downtown Business District," "North Quarter," "Parramore," "Callahan," "South Eola Heights, "Lake Eola Heights,"Thornton Park" and "College Park", and contain some of
8436-496: The city does see strong hurricanes. During the notorious 2004 hurricane season , Orlando was hit by three hurricanes that caused significant damage, with Hurricane Charley the worst of these. The city also experienced widespread damage during Hurricane Donna in 1960. Tornadoes are not usually connected with the strong thunderstorms of the humid summer. They are more common during the infrequent cold days of winter, as well as in passing hurricanes. The two worst major outbreaks in
8550-563: The city named after the protagonist in the Shakespeare play As You Like It . In 1975, Judge Donald A. Cheney put forth a new version of the story in an Orlando Sentinel article. Cheney (a local historian and then chairman of the county historical commission ) recounted a story told to him by his father, Judge John Moses Cheney (a major figure in Orlando's history, who arrived in Orlando in 1885). The elder Cheney recounted that another gentleman at that time, James Speer, proposed
8664-401: The city, with Lake Nona Medical City . It features the University of Central Florida 's Health Sciences Campus, which includes the university's College of Medicine , Burnett School of Biomedical Sciences , the University of Central Florida College of Nursing , and the University of Central Florida College of Dental Medicine (along with a teaching hospital ). The medical city also includes
8778-411: The city. It is bordered by Marks Street in the north, Mills Avenue ( SR 15 ) in the east, Orange Blossom Trail ( US 441 ) in the west, and Kaley Avenue in the south. It is home to many of the region's major banks, skyscrapers, government buildings, and cultural and tourist attractions, along with a large residential population. It is mostly composed of high-rise residential towers and office towers. Among
8892-461: The construction of a series of fortified encampments across Florida during the Second Seminole War . The fort and surrounding area were named for John S. Gatlin, an Army physician who was killed in Dade's Massacre on December 28, 1835. The site of construction for Fort Gatlin, a defensible position with fresh water between three small lakes, was likely chosen because the location was on a main trail and
9006-405: 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
9120-557: The first full animated show to the convention. In 1990, IAAPA established an international council in expand its global reach and give advice and direction about programs and services for members outside the United States. The council and its operations committee were instrumental in recruiting international members and developing quality products and services. IAAPA also established the IAAPA Hall of Fame, with amusement-industry pioneers its first class of inductees. The following year,
9234-405: The following year and settled near Lake Holden. Mosquito County was renamed Orange County in 1845, with the county seat shortly thereafter relocated to Mellonville, a few miles west of Sanford . By 1856, settlement had begun in earnest in the interior of the county and a more centrally-located Courthouse was sought. The new town of Orlando, laid out in 1857, consisted of four streets surrounding
9348-636: The former Air Force Base airport code (MCO). Perhaps the most critical event for Orlando's economy, though, occurred in 1965 when Walt Disney announced plans to build Walt Disney World . Although Disney had considered the regions of Miami and Tampa for his park, one of the major reasons behind his decision not to locate there was due to hurricanes – Orlando's inland location, although not free from hurricane damage, exposed it to less threat than coastal regions. The vacation resort opened in October 1971, ushering in an explosive population and economic growth for
9462-556: The former McCoy AFB still hosts a Navy Exchange, as well as national guard and reserve units for several branches of service. NTC Orlando was completely closed by the end of 1999 by the Base Realignment and Closure Commission , and converted into the Baldwin Park neighborhood. The Naval Air Warfare Center had moved to Central Florida Research Park near UCF in 1989. A major factor in Orlando's growth occurred in 1962, when
9576-455: The highest amusement-industry safety and professional standards. IAAPA represents a variety of location-based entertainment facilities, including amusement and theme parks, family entertainment centers, arcades , museums , water parks , aquariums , science centers , zoos , and resorts . It also represents industry equipment manufacturers, distributors, operators, industry suppliers, and service providers. In 1976, Aaron Fechter brought
9690-588: The industry's overall safety record. It established a ride-incident reporting system for its U.S. facilities with rides (releasing the initial results in 2003 through the National Safety Council ), and helped facilitate independent scientific reviews of ride forces in 2002-03 indicating the inherent safety of rides for the general public. In 2000, IAAPA opened its first full-time overseas office (IAAPA Europe) in Brussels . The organization acquired
9804-675: The industry's safety practices and record in June. In 2010, the IAAPA Foundation was created as a 501(c)(3) organization to fund the development of education programs and information resources for the global attractions industry. The following year, the association implemented its certification program to help raise amusement-industry standards. Its Institute for Executive Education was revived in conjunction with San Diego State University , and IAAPA's first "Latin America State of
9918-665: The late 19th century by the Ward family. This property is still owned by the Ward family, and can be seen from southbound flights out of Orlando International Airport immediately on the south side of SR 417. Orlando became a popular resort during the years between the Spanish–American War and World War I . In the 1920s, Orlando experienced extensive housing development during the Florida Land Boom , causing land prices to soar. During this period, dozens of neighborhoods in
10032-513: The name Orlando after the character in As You Like It . According to Cheney, Speer, "was a gentleman of culture and an admirer of William Shakespeare ..." Quoting a letter that Speer wrote, "Orlando was a veritable Forest of Arden , the locale of As You Like It ." Speer's descendants have also confirmed this version of the naming and the legend has continued to grow. This account also has some validity in that, as mentioned above, Speer
10146-479: The new Orlando Jetport, the precursor of the present-day Orlando International Airport, was built from a portion of the McCoy Air Force Base. By 1970, four major airlines ( Delta Air Lines , National Airlines , Eastern Airlines , and Southern Airways ) were providing scheduled flights. McCoy Air Force Base officially closed in 1975, and most of it is now part of the airport. The airport still retains
10260-418: The northern portion of Osceola County , but is not connected to the main stem of this route. Surrounding cross-roads include Sand Lake Road, Kirkman Road, SR 536 , and Universal Boulevard , which runs parallel to the midsection of International Drive. At its northern end, International Drive is home to Orlando International Premium Outlets and Universal Orlando resort, along with being in close proximity to
10374-494: The official magazine for members, keeps its global membership informed about current and pending federal, state and local amusement-related laws and legislation and publishes "News Daily", a daily e-newsletter with industry news stories from around the world. The IAAPA Hall Of Fame was established in 1990 to celebrate achievements in and contributions to the growth and development of the amusement park and attractions industry. Its Service Awards honor members who excel in dedication to
10488-419: The oldest homes in Orlando. On June 12, 2016, more than 100 people were shot at Pulse , a gay nightclub in Orlando. Fifty (including the gunman) were killed and 60 were wounded. The gunman, whom the police SWAT team shot to death, was identified as 29-year-old Omar Mir Seddique Mateen , an American security guard. The act of terrorism was both the deadliest mass shooting in modern United States history at
10602-515: 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
10716-435: 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
10830-840: 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
10944-471: The original pioneers, but Speer's family has since claimed that Speer simply used the Orlando Reeves legend to help push his plan for naming the settlement after the Shakespearean character from As You Like It , his favorite play. This has become the most common accepted version of how Orlando got its name. Historians agree that likely no soldier was named Orlando Reeves. Folklore is that Reeves
11058-409: 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
11172-676: 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
11286-407: The shooting. The city offered to buy it for $ 2.25 million, but the club's owner declined to sell. The geography of Orlando is mostly wetlands , consisting of many lakes and swamps. The terrain is generally flat, making the land fairly low and wet. The area is dotted with hundreds of lakes, the largest of which is Lake Apopka . Central Florida's bedrock is mostly limestone and very porous;
11400-440: The stories behind the naming of Orlando) rose in the heat of the argument and said, "This place is often spoken of as 'Orlando's Grave.' Let's drop the word 'grave' and let the county seat be Orlando." The origin of the name is unknown but at least five stories relate how Orlando got its name. The most common stories are that the name Orlando originated from the tale of a man who died in 1835 during an attack by Native Americans in
11514-495: The story in 1835 during the Second Seminole War. This name is taken from a South Carolinian cattle rancher named Orlando Savage Rees. Rees owned a Volusia County sugar mill and plantation , as well as several large estates in Florida and Mississippi . Rees' sugar farms in the area were burned out in the Seminole attacks of 1835 (the year Orlando Reeves supposedly died). Subsequently, Rees led an expedition to recover stolen slaves and cattle. In 1837, Rees also attempted to stop
11628-503: 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
11742-540: The time and one of the deadliest mass shootings perpetrated by a single person in recorded world history. Mateen pledged allegiance to the Islamic State during his unsuccessful negotiations with police. After the shooting, the city held numerous vigils. In November 2016, Orlando mayor Buddy Dyer announced the city's intention to acquire the Pulse Nightclub to build a permanent memorial for the 49 victims of
11856-593: The tourist district southwest of downtown. Skyscrapers built in downtown Orlando have not exceeded 441 ft (134 m), since 1988, when the SunTrust Center was completed. The main reason for this is the Orlando Executive Airport , just under 2 miles (3.2 km) from the city center, which does not allow buildings to exceed a certain height without approval from the FAA. According to
11970-685: The upcoming Epic Universe theme park (set to open in 2025). Further south on International Drive, it features the Madame Tussauds wax museum, the Orange County Convention Center , Pointe Orlando entertainment complex, SeaWorld Orlando (along with Aquatica , SeaWorld's water park), Fun Spot America , ICON Park (featuring its famous ferris wheel, Orlando Eye ), the World's Largest Entertainment McDonald's , and other tourist ventures. The Millennia neighborhood
12084-651: The vicinity of downtown were constructed. The boom ended when several hurricanes hit Florida in the late 1920s, along with the Great Depression . During World War II , a number of Army personnel were stationed at the Orlando Army Air Base and nearby Pinecastle Army Air Field . Some of these servicemen stayed in Orlando to settle and raise families. In 1956, the aerospace and defense company Martin Marietta (now Lockheed Martin ) established
12198-476: Was acting as a sentinel for a company of soldiers that had set up camp for the night on the banks of Sandy Beach Lake . Several different lakes are mentioned in the various versions, as no soldiers were in what is now downtown during 1835. The legend grew throughout the early 1900s, particularly with local historian Olive Brumbaugh (or Kena Fries ) retelling in various writings and on local radio station WDBO in 1929. Another historian, Eldon H. Gore, promoted
12312-496: Was briefly reoccupied by the military for a few weeks during October and November 1849, and subsequently a volunteer militia was left to defend the settlement. A historical marker indicates that by 1850, the Jernigan homestead (or Fort Gatlin in some sources) served as the nucleus of a village named Jernigan. According to an account written years later by his daughter, at that time, about 80 settlers were forced to shelter for about
12426-567: Was home of one of two Navy Nuclear Power Schools, and home of the Naval Air Warfare Center Training Systems Division . When McCoy AFB closed in 1976, its runways and territory to its south and east were imparted to the city to become Orlando International Airport , while a small portion to the northwest was transferred to the Navy as McCoy NTC Annex. That closed in 1995, and became a housing, though
12540-437: Was instrumental in changing the name of the settlement from Jernigan to Orlando, though he may have used the Orlando Reeves legend in lieu of his true intent to use the Shakespearean character. According to yet another version of the story, Orlando may have been the name of one of his employees. One of downtown Orlando 's major streets is named Rosalind Avenue; Rosalind is the heroine of As You Like It , but this could also be
12654-601: Was once known as Jernigan. This name originates from the first European permanent settlers, Isaac and Aaron Jernigan , cattlemen who moved from the state of Georgia and acquired land 2 miles (3.2 km) northwest of Fort Gatlin along the west end of Lake Holden in July 1843 by the terms of the Armed Occupation Act . Aaron Jernigan became Orange County's first state representative in 1845, but his pleas for additional military protection went unanswered. Fort Gatlin
12768-523: Was so notorious that United States Secretary of War Jefferson Davis wrote, "It is said they [Jernigan's militia] are more dreadful than the Indians." In 1859, Jernigan and his sons were accused of committing a murder at the town's post office. They were then transported to Ocala , but escaped. At a meeting in 1857, debate had grown concerning the name of the town. Pioneer William B. Hull recalled how James Speer (a local resident, and prominent figure in
12882-602: Was spread out, with 12.0% under the age of 18, 5.7% from 18 to 24, 27.3% from 25 to 44, 18.6% from 45 to 64, and 36.3% who were 65 years of age or older. The median age was 33 years. For every 100 females, there were 95.3 males. For every 100 females age 18 and over, there were 91.3 males. 501(c)(3) organization 501(c)(3) tax-exemptions apply to entities that are organized and operated exclusively for religious , charitable , scientific , literary or educational purposes, for testing for public safety , to foster national or international amateur sports competition, or for
12996-562: Was the namesake of the city. F. K. Bull of South Carolina (Rees' great-grandson) told an Orlando reporter of a story in 1955; years later, Charles M. Bull Jr., of Orlando (Rees' great-great-grandson) offered local historians similar information. Unlike Orlando Reeves, who cannot be traced to any historical record, the record is considerable that Orlando Rees did exist and was in Florida during that time. For example, in 1832, John James Audubon met with Rees in his large estate at Spring Garden, about 45 minutes from Orlando. The final variation has
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