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66-542: Haley Farm was once owned by Alex Haley, writer and the author of the 1976 book Roots: The Saga of an American Family . The farm was purchased by the Children's Defense Fund in 1994. It is now run as a retreat center, with training and conference facilities, the Riggio-Lynch Interfaith Chapel, guest cottages, and the library. The farm consists of 157 acres (0.64 km) surrounded by ridges of

132-462: A federal court decision in 2018. The origins of 501(c)(4) organizations date back to the Revenue Act of 1913 , which created a new group of tax-exempt organizations dedicated to social welfare in a precursor to what is now Internal Revenue Code Section 501(c)(4). The Protecting Americans from Tax Hikes Act of 2015 introduced a new requirement on 501(c)(4) organizations. Within 60 days of

198-521: A "training ground for the next generation of leadership, advocacy and service for children and families". Architect Maya Lin states that her mission in creating the library was to "create a fluid transition between a building and its site, so that you will always feel connected to the land" "The collection specializes in publications about children's advocacy; spirituality; nonviolence; the Civil Rights Movement, with particular attention to

264-524: A 501(c)(5) organization, that expressly advocates for the election or defeat of a particular political candidate and spends more than $ 250 during a calendar year must disclose the name of each person who contributed more than $ 200 during the calendar year to the Federal Election Commission . The Federal Election Commission is required to enforce this provision based on a federal court decision in 2018. A 501(c)(6) organization

330-419: A 501(c)(6) organization to raise and distribute over $ 250 million during the 2012 election campaigns without disclosing its donors. The group's existence was not publicly known until nearly a year after the election. A business's membership dues paid to a 501(c)(6) organization are generally an ordinary and necessary business expense. The membership dues are tax-deductible in full unless a substantial part of

396-543: A barn into a Frank Gehry-like marvel of colored light and air". Alex Ross of Stanford University considers the library a "marvelous example of adaptive re-use." The Children's Defense Fund purpose in building the Langston Hughes Library was to "connects young leaders and activists with the glorious heritage of the struggle for freedom, and is where policy makers and community builders come to connect, recharge their spiritual and physical batteries" and act as

462-414: A club of individuals, and no individual may derive profit from the organization's net earnings. Examples include college alumni associations ; college fraternities or college sororities operating chapter houses for students; country clubs ; amateur sport clubs ; supper clubs that provide a meeting place, library, and dining room for members; hobby clubs ; and garden clubs . A substantial amount of

528-757: A primary benefactor of this organization type, dating to the 19th century. According to the Internal Revenue Service, a 501(c)(5) organization has a duty of providing service to its members first. The organization's benefits may not inure to a specific member, but the rules for inurement vary among the three different types of organizations under this segment. A 501(c)(5) organization can make unlimited corporate, individual, or union contributions. A labor organization may pay benefits to its members because paying benefits improves all members' shared working conditions. An agricultural organization can provide financial assistance to its members in order to improve

594-417: A public charity's activities can go to lobbying, charities may register for a 501(h) election allowing them to lawfully conduct lobbying activities as long as their financial expenditure does not exceed a specified amount. 501(c)(3) organizations risk loss of tax exempt status if any of these rules are violated. A 501(c)(3) organization is allowed to conduct some or all of its charitable activities outside

660-410: A real cut between outside and inside…there didn't seem to be much point in preserving the rustic feel of the barn's interior". One of the most striking aspects of the design are the glass-encased corn cribs that act as a base for the cantelievered barn that sits atop them. Margaret Butler of Martella Associates states that the glass between the logs "glows like a Chinese lantern" at night. The Library

726-446: A specific type of business is also not typically qualifying, as that would usually be more of a commercial enterprise. For example, the service of managing health insurance plans for its member businesses is often a commercial enterprise if it is not substantially related to improving the business conditions for specific lines of businesses. An association that promotes the common interests of certain hobbyists would not qualify because

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792-463: A substantial number of these activities, then only the amount of dues or contributions that can be attributed to other activities may be deductible as a business expense. The organization must provide a notice to its members containing a reasonable estimate of the amount related to lobbying and political campaign expenditures, or else it is subject to a proxy tax on its lobbying and political campaign expenditures. It must also state that contributions to

858-590: A whole, however, the organization will generally qualify if it also performs other services for its members. Much like 501(c)(4) and 501(c)(5) organizations, 501(c)(6) organizations may also perform some political activities. 501(c)(6) organizations are allowed to attempt to influence legislation that is related to the common business interests of its members. A 501(c)(6) organization may receive unlimited contributions from corporations, individuals, and labor unions. The names and addresses of contributors are not required to be made available for public inspection, with

924-576: Is a business league, a chamber of commerce like the U.S. Chamber of Commerce , a real estate board, a board of trade, a professional football league or an organization like the Edison Electric Institute and the Security Industry Association , that are not organized for profit and no part of the net earnings goes to the benefit of any private shareholder or individual. A business league may qualify if it

990-646: Is a social welfare organization, such as a civic organization or a neighborhood association . An organization is considered by the IRS to be operated exclusively for the promotion of social welfare if it is primarily engaged in promoting the common good and general welfare of the people of the community. Net earnings must be exclusively used for charitable, educational, or recreational purposes. According to The Washington Post , 501(c)(4) organizations: ...are allowed to participate in politics, so long as politics do not become their primary focus. What that means in practice

1056-442: Is an association of persons having a common business interest, whose purpose is to promote the common business interest and whose activities improve business conditions rather than actually conduct the business itself. Members of the organization must be of the same trade, business, occupation, or profession in order to qualify. A local chamber of commerce or board of trade could qualify for similar reasons except that they may promote

1122-577: Is available for academic research. The Langston Hughes Library's patrons include activists, students, tourists, dignitaries, scholars. Class visits are held, festivals are hosted and retreats are accommodated at the Haley Farm. Events such as the Langston Hughes Library Roundtable, Langston Hughes Children's Literature Festival and African American Read-In are regularly held at the Haley Farm. Khafre Abif, currently at

1188-402: Is not required to send the notification if the organization was formed on or before July 8, 2016, and it either applied for a determination letter using Form 1024 or filed a Form 990 between December 19, 2015, and July 8, 2016. As of January 2018, the application for recognition of exemption as a 501(c)(4) organization is a new form, Form 1024-A, rather than Form 1024. Between 2010 and 2017,

1254-612: Is organized and operated exclusively for those purposes. There are also supporting organizations—often referred to in shorthand form as "Friends of" organizations. 26 U.S.C.   § 170 , provides a deduction, for federal income tax purposes, for some donors who make charitable contributions to most types of 501(c)(3) organizations, among others. The IRS explains that to be tax-exempt, "an organization must be organized and operated exclusively for exempt purposes ... and none of its earnings may inure to any private shareholder or individual." Private inurement means that

1320-575: Is related to its purpose. A 501(c)(4) organization may directly or indirectly support or oppose a candidate for public office as long as such activities are not a substantial amount of its activities. A 501(c)(4) organization that lobbies must register with the Clerk of the House if it lobbies members of the House or their staff. Likewise, a 501(c)(4) organization must register with the Secretary of

1386-402: Is related to the common union interests of its members. 501(c)(5) organizations can receive unlimited contributions from corporations, individuals, and labor unions. The names and addresses of contributors are not required to be made available for public inspection. All other information, including the amount of contributions, the description of noncash contributions, and any other information,

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1452-418: Is required to be made available for public inspection unless it clearly identifies the contributor. A union membership dues paid to a 501(c)(5) organization are generally an ordinary and necessary business expense. The membership dues are tax-deductible in full unless a substantial part of the 501(c)(5) organization's activities consists of political activity, in which case a tax deduction is allowed only for

1518-524: Is that they must spend less than 50 percent of their money on politics. So long as they don't run afoul of that threshold, the groups can influence elections, which they typically do through advertising. 501(c)(4)s are similar to 501(c)(5)s and 501(c)(6)s in that the organizations may inform the public on controversial subjects and attempt to influence legislation relevant to its program. Unlike 501(c)(3) organizations, they may also participate in political campaigns and elections, as long as their primary activity

1584-591: Is the promotion of social welfare and related to the organization's purpose. The income tax exemption for 501(c)(4) organizations applies to most of their operations, but income spent on political activities—generally the advocacy of a particular candidate in an election—is taxable. An "action" organization generally qualifies as a 501(c)(4) organization. An "action" organization is one whose activities substantially include, or are exclusively, direct or grassroots lobbying related to advocacy for or against legislation or proposing, supporting, or opposing legislation that

1650-481: The Appalachian mountains , and is 25 miles (40 km) north of Knoxville. The grounds of the farm include streams, a lake, an apple orchard, and a ropes course. The Langston Hughes Library was dedicated on March 19, 1999. The dedication ceremony was attended by such important figures as Maya Angelou, Hillary Rodham Clinton, John Franklin, and Toni Morrison. The Children's Defense Fund and its sister organization,

1716-521: The school to prison pipeline ) to gun safety concerning children. In 2008, the CDF was among the charities receiving donations from the " Idol Gives Back " televised fundraising event. Numerous notable individuals have been actively involved with the charity. Reese Witherspoon served on the Board of Directors. J.J. Abrams has funded CDF Freedom Schools in the past. On September 2, 2020, CDF announced

1782-439: The 1914 Clayton Antitrust Act or the 1914 Federal Trade Commission Act . IRC 501(c)(6) amendment was enacted in 1966 to ensure that a professional football league's exemption would not be jeopardized because it administered a players' pension fund. Additionally, a professional sports league's exemption is not to be jeopardized because its primary source of revenue is the sale of television broadcasting rights to its games because

1848-436: The 2012 election season. Every organization, including a 501(c)(4) organization, that expressly advocates for the election or defeat of a particular political candidate and spends more than $ 250 during a calendar year must disclose the name of each person who contributed more than $ 200 during the calendar year to the Federal Election Commission . The Federal Election Commission is required to enforce this provision based on

1914-457: The 501(c)(6) organization's activities consists of political activity, in which case a tax deduction is allowed only for the portion of membership dues that are for other activities. Every organization, including a 501(c)(6) organization, that expressly advocates for the election or defeat of a particular political candidate and spends more than $ 250 during a calendar year must disclose the name of each person who contributed more than $ 200 during

1980-477: The 990 form. 501(c)(3) tax-exemptions apply to entities that are organized and operated exclusively for religious , charitable , scientific , literary , or educational purposes; or for testing for public safety, to foster national or international amateur sports competition, or for the prevention of cruelty to children or animals . The 501(c)(3) exemption also applies for any unincorporated community chest , fund, cooperating association , or foundation that

2046-717: The Adolescent Pregnancy Prevention Campaign in 1986, a gun violence prevention campaign, and ending child poverty . The CDF's programs include a modern Freedom Schools program launched in 1993 for child enrichment through reading, a Beat the Odds program launched in 1990 that hosts awareness events and awards partial college scholarships, and a Youth Advocacy Leadership Training fund. In recent years, CDF funds generated numerous child advocacy reports. These reports range in topic, from ending child poverty and minority incarceration rates (and

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2112-522: The Black Community Crusade for Children, run this library as an incubator for the CDF's "Leave No Child Behind" movement. The library is a 1,200 square foot 2-story building with a single reading room upstairs and entryway and a small bookstore in the south corn crib. The reading room was designed to be a flexible space, allowing for public readings or personal study areas, as needed. An 1860s refurbished barn and two corn cribs comprise

2178-719: The CDF has lobbied for passing legislation related to its goals including the Education for All Handicapped Children Act in 1975 (now known as the Individuals with Disabilities Education Act ) and the Adoption Assistance and Child Welfare Act in 1980. Its legislative interests have also included Head Start , Medicaid , Children's Health Insurance Program (CHIP), and the Child Tax Credit . The CDF has run several public awareness campaigns, including

2244-483: The Cleveland Public Library, was the first director of the library. He expressed his desire to reach children directly as his impetus to seek his MLS. Abif spoke about children's library services, "this is where it begins, if you do it right at this age you will have library lovers for life and you won't have to convince adults of the power of libraries, they'll already know". He acted as director of

2310-457: The Form 990-EZ or Form 990-PF) must be available for public inspection and photocopying at the offices of the exempt organization, through a written request and payment for photocopies by mail from the exempt organization, or through a direct Form 4506-A "Request for Public Inspection or Copy or Political Organization IRS Form" request to the IRS of for the past three tax years. Form 4506-A also allows

2376-1025: The IRS Publication 557, in the Organization Reference Chart section, the following is an exact list of 501(c) organization types (29 in total) and their corresponding descriptions. Under Section 511, a 501(c) organization is subject to tax on its " unrelated business income ", whether or not the organization actually makes a profit, but not including selling donated merchandise or other business or trade carried on by volunteers, or certain bingo games. Disposal of donated goods valued over $ 2,500, or acceptance of goods worth over $ 5,000 may also trigger special filing and record-keeping requirements. Tax exemption does not excuse an organization from maintaining proper records and filing any required annual or special-purpose tax returns , e.g., 26 U.S.C.   § 6033 and 26 U.S.C.   § 6050L . Prior to 2008, an annual return

2442-423: The Internal Revenue Service does not consider hobbies to be activities conducted as businesses. An organization whose primary activity is advertising the products or services of its members does not qualify because the organization is performing a service for its members rather than promoting common interests. If an organization's primary activity is advertising the products or services of its members' industry as

2508-530: The Langston Hughes Library through at least 2002. The building project was partially funded by from Barnes & Noble CEO Len Riggio and his wife Louise. Ongoing funding for acquisitions and operations are provided by the Children's Defense Fund. Planned improvements to the Haley Farm include "a Walking Path to Commemorate the Cloud of Witnesses for Social Justice" and an Outward Bound camp. Maya Lin also designed

2574-603: The Riggio-Lynch Chapel located on Haley Farm, built in 2004, making Haley Farm "the only site in the United States with two Maya Lin structures". Children%27s Defense Fund The Children's Defense Fund (CDF) is an American 501(c)(3) nonprofit organization based in Washington, D.C. , that focuses on child advocacy and research. It was founded in 1973 by Marian Wright Edelman . The CDF

2640-560: The Senate if it lobbies members of the Senate or their staff. In addition, the 501(c)(4) organization must either inform its members the amount it spends on lobbying or pay a proxy tax to the Internal Revenue Service. Lobbying expenses and political expenses are not deductible as business expenses. The use of 501(c)(4), 501(c)(5), and 501(c)(6) organizations has been affected by the 2007 case FEC v. Wisconsin Right to Life, Inc. , in which

2706-564: The Supreme Court struck down the part of the McCain-Feingold Act that prohibited 501(c)(4)s, 501(c)(5)s, and 501(c)(6)s from broadcasting electioneering communications. The Act defined an electioneering communication as a communication that mentions a candidate's name 60 days before a primary or 30 days before a general election. Contributions to 501(c)(4) organizations are not tax-deductible as charitable donations unless

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2772-404: The United States. Donors' contributions to a 501(c)(3) organization are tax-deductible only if the contribution is for the use of the 501(c)(3) organization, and that the 501(c)(3) organization is not merely serving as an agent or conduit of a foreign charitable organization. Additional procedures are required of 501(c)(3) organizations that are private foundations . A 501(c)(4) organization

2838-493: The appointment of Rev. Dr. Starsky Wilson to succeed Marian Wright Edelman as CEO. Wilson began his tenure as President and CEO in December 2020. 501(c) organization A 501(c) organization is a nonprofit organization in the federal law of the United States according to Internal Revenue Code (26 U.S.C. § 501(c)). Such organizations are exempt from some federal income taxes . Sections 503 through 505 set out

2904-555: The broadcasting of games increases public awareness of the sport. In 2013, Senator Tom Coburn introduced legislation to disallow a tax exemption for the National Football League , the Professional Golfers' Association of America , and other professional sports organizations. Coburn estimated the tax exemption cost $ 100 million, but he said he could not get other members of Congress to support

2970-603: The calendar year to the Federal Election Commission . The Federal Election Commission is required to enforce this provision based on a federal court decision in 2018. The predecessor of IRC 501(c)(6) was enacted as part of the Revenue Act of 1913 likely due to a U.S. Chamber of Commerce request for an exemption for nonprofit "civic" and "commercial" organizations, which resulted in IRC 501(c)(4) for nonprofit "civic" organizations and IRC 501(c)(6) for nonprofit "commercially-oriented" organizations. The Revenue Act of 1928 amended

3036-408: The common economic interests of all the commercial enterprises in a given trade or community. In order to qualify for a tax-exemption under section 501(c)(6), the organization must specify that it seeks to promote and improve business condition for a specific type of business. Improving business conditions for all types of businesses is not generally qualifying. Similarly, providing a service for

3102-725: The conditions of those engaged in agricultural pursuits generally. Members can benefit in incidental ways from the organization's exempt activities as long as the benefits are available to all persons. The first exemption for labor organizations from corporate income tax was enacted as part of the Payne–Aldrich Tariff Act of 1909 . The Revenue Act of 1913 excluded "labor, agricultural, or horticultural organizations" from income tax liability. Much like 501(c)(4) and 501(c)(6) organizations, 501(c)(5) organizations may also perform some political activities. 501(c)(5) organizations are allowed to attempt to influence legislation that

3168-421: The exception of a 501(c)(6) organization that makes independent expenditures . All other information, including the amount of contributions, the description of non-cash contributions, and any other information, is required to be made available for public inspection unless it clearly identifies the contributor. The U.S. Chamber of Commerce is a large political spender, and Freedom Partners used its status as

3234-410: The exclusively religious activities of any religious order; and religious organizations; and most organizations whose annual gross receipts are less than $ 5,000. Failure to file such timely returns and to make other specific information available to the public also is prohibited. Between 2010 and 2017 the IRS revoked the nonprofit status of more than 760,000 nonprofit organizations for failing to file

3300-401: The exterior skin of the building. The rustic exterior, which evokes the "architectural vernacular of 19th-century East Tennessee, a plain language of silvery, time-worn siding, rough logs, and minimal geometries" is melded with modern Shaker-like simplicity on the interior. Maya Lin pointed out that the function of the exterior and that of the interior were different and thus she "wanted to make

3366-570: The interiors via large skylights and windows, reducing the need for artificial lighting. The exterior space between the two cribs incorporates a small stone fountain that gives the "'transitory' space a new life and making a positive space out of a void". A nearby pond is used "as a natural heat exchanger to help reduce the library's energy costs". A critic for the Seattle Post-Intelligencer appreciates "the quiet, reductive clarity of her work" and states that Lin "has transformed

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3432-460: The legislation. A 501(c)(7) organization is a social or recreational club that is organized for pleasure, recreation, and other nonprofitable purposes. Members must share interests and have a common goal directed toward pleasure and recreation, and the organization must provide opportunities for personal contact among members. The organization's facilities and services must be open to its members and their guests only. The organization must be

3498-511: The number of 501(c)(4) organizations dropped from almost 140,000 to fewer than 82,000. In 2017 revocations of 501(c)(4) groups comprised 58% which usually is only 15% of the total nonprofits which have their tax status revoked by the IRS for their failure to file Form 990. A 501(c)(5) organization is a labor organization, an agricultural organization, or a horticultural organization. Labor unions, county fairs, and flower societies are examples of these types of groups. Labor union organizations were

3564-680: The old barn". "I'd never seen a shape like that before and wanted to save it….once I realized that the book collection was small and the library would be used as an intimate gathering space, I came up with the concept of an elevated reading room". The exterior skin consists of a reclaimed barn and two corncribs, held together with glass and steel bars. "Crib walls are supported by threaded steel rod, expressing this new architectural element, instead of hiding it". The interior spaces use new materials: maple and particleboard, sisal mats and recycled soybean husk tabletops designed by Lin. The materials chosen were either recycled or "green". Natural daylight floods

3630-720: The organization are not deductible as charitable contributions during fundraising. A 501(c)(4) organization is not required to disclose their donors publicly, with the exception of organizations that make independent expenditures as of 2018. The former complete lack of disclosure led to extensive use of the 501(c)(4) provisions for organizations that are actively involved in lobbying , and has become controversial. Criticized as " dark money ", spending from these organizations on political advertisements has exceeded spending from Super PACs . Spending by organizations that do not disclose their donors increased from less than $ 5.2   million in 2006 to well over $ 300   million during

3696-400: The organization is either a volunteer fire department or a veterans organization. Dues or contributions to 501(c)(4) organizations may be deductible as a business expense under IRC 162, although amounts paid for intervention or participation in any political campaign, direct lobbying, grass roots lobbying, and contact with certain federal officials are not deductible. If a 501(c)(4) engages in

3762-409: The organization's assets must not unduly benefit a person. Organizations described in section 501(c)(3) are prohibited from conducting political campaign activities to intervene in elections to public office. On the other hand, public charities (but not private foundations) may conduct a limited amount of lobbying to influence legislation. Although the law states that "No substantial part..." of

3828-414: The organization's formation, a 501(c)(4) organization is required to file Form 8976 with the Internal Revenue Service as notification that it is operating as a section 501(c)(4) organization. The Internal Revenue Service will acknowledge receipt of the notification, but the acknowledgment is not a determination that the organization qualifies for section 501(c)(4) tax-exempt status. A 501(c)(4) organization

3894-418: The portion of membership dues that are for other activities. Because associations involved in fishing and seafood harvesting were having difficulties qualifying for reduced postal rates, in 1976 Congress established Internal Revenue Code Section 501(5) to define "agriculture" as the art or science of cultivating land, harvesting crops or aquatic resources, or raising livestock. Every organization, including

3960-508: The public inspection or photocopying access to Form 1023 "Application for Recognition of Exemption" or Form 1024, Form 8871 "Political Organization Notice of Section 527 Status", and Form 8872 "Political Organization Report of Contribution and Expenditures". Internet access to many organizations' 990 and some other forms are available through GuideStar . Certain organizations are exempt from filing Form 990, such as churches, their integrated auxiliaries, and conventions or associations of churches;

4026-560: The requirements for obtaining such exemptions. Many states refer to Section 501(c) for definitions of organizations exempt from state taxation as well. 501(c) organizations can receive unlimited contributions from individuals, corporations , and unions . For example, a nonprofit organization may be tax-exempt under section 501(c)(3) if its primary activities are charitable, religious, educational, scientific, literary, testing for public safety, fostering amateur sports competition, or preventing cruelty to children or animals . According to

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4092-485: The role of women; women's leadership; African American history, literature, and culture; African culture and history; and children's literature. Special highlights of the collection are the hundreds of books that have been chosen as CDF Freedom Schools books". Original manuscripts of seminal works in African-American literature are being collected. Internet-based access Tennessee Electronic Library (TEL) databases

4158-460: The statute to include real estate boards. In 1966, professional football leagues were added to the described organizations. The Revenue Act of 1913 related to professional football leagues had both antitrust and tax provisions: The antitrust provision was enacted to permit the merger of the National and American Football Leagues to go forward without fear of an antitrust challenge under either

4224-605: Was designed by Maya Lin, most famous for her Vietnam Veteran's Memorial in Washington DC., and who also created the Civil Rights Memorial in Montgomery, AL. Martella Associates, Knoxville, were the architect of record. Lin explains her vision: "The idea was to maintain the integrity and character of the old barn yet introduce a new inner layer…expressing the idea of a separate inner skin slipping inside

4290-566: Was founded in 1973, citing inspiration from the Civil Rights Movement , with the goal of improving federal policies concerning child welfare and public education systems. CDF is headquartered in Washington, D.C., and has offices in several states around the country: California , Minnesota , New York , Ohio , Mississippi , South Carolina , Tennessee and Texas . CDF programs operate in 28 states. Since its founding,

4356-858: Was not generally required from an exempt organization accruing less than $ 25,000 in gross income yearly. Since 2008, most organizations whose annual gross receipts are less than $ 50,000 must file an annual information return known as Form 990-N . Form 990-N must be submitted electronically using an authorized IRS e-file provider. Form 990, Form 990-EZ, and Form 990-PF may be filed either by mail or electronically through an authorized e-file provider. Failure to file required returns such as Form 990 (Return of Organization Exempt From Income Tax) may result in fines of up to $ 250,000 per year. Exempt or political organizations, excluding churches or similar religious entities, must make their returns, reports, notices, and exempt applications available for public inspection. The organization's Form 990 (or similar such public record as

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