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72-501: The Massachusetts Institute for a New Commonwealth , or " MassINC ," is registered as a non-profit 501(c) organization that functions as a nonpartisan, evidence-based think tank . Its mission is to develop a public agenda for Massachusetts that promotes the growth and vitality of the middle class. Its governing philosophy is rooted in the ideals embodied in the American Dream: equality of opportunity, personal responsibility, and

144-462: 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

216-524: 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

288-419: 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

360-402: A beginning balance of $ 9,047, transferred from the education fund. Knight Foundation incorporated in the state of Ohio with the goal of carrying out the work of the education fund. At its start, the foundation gave grants for education, social services, cultural organizations and some journalism-related causes. In its first decade, the foundation's financial resources came from contributions from

432-414: 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

504-592: A grant. (Before 2010, an organization had to be a registered section 501(c)(3) non-profit organization.) The process of asking for a grant begins with a letter of inquiry describing the project concept. In addition to the foundation's regular granting program, there are three contests (calls for entries): The Knight News Challenge , the Knight Arts Challenge and the Knight Community Information Challenge . In 2011

576-688: A local and state-level focus and now serves a national client base. Although it has expanded its reach, the group still conducts and releases more public opinion research on Massachusetts than any other polling organization. The president, Steve Koczela , has written extensively on public opinion and data analysis for both media and academic publications. In October 2012, MassINC formed the Gateway Cities Innovation Institute to empower local leaders with research, data, leadership development, and technical assistance to make Gateway Cities and their residents stronger contributors to

648-757: 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

720-417: 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

792-446: 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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864-545: A strong commonwealth. Their mission is to promote a public agenda for the middle class and to help all citizens achieve the American dream. MassINC was founded in 1996 by Tripp Jones and Michael Gritton who, together with a small group of leaders from the civic, business and policy-making fields, believed that the policy process in Massachusetts was missing accurate, thorough and unbiased information and research about

936-463: 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

1008-590: 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

1080-576: 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

1152-605: Is a group of civic leaders who believe there is an urgent need for comprehensive corrections reform. The Coalition supports law enforcement, county sheriffs, the judiciary, agency officials, and legislative leaders working to advance comprehensive change across the criminal justice system. MassINC provides staffing and organizational support for the Coalition. In 2013, The Massachusetts Criminal Justice Reform Coalition released its first report, Crime, Cost, and Consequences: Is It Time to Get Smart on Crime? The 40-page report outlines

1224-646: 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

1296-442: 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

1368-402: 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,

1440-612: 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

1512-575: 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

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1584-402: 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,

1656-418: 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

1728-524: 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

1800-591: 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

1872-638: The Akron Beacon Journal , provided tuition assistance to college students in need. Following their father's death, John S. and James L. Knight created the Knight Memorial Education Fund in 1940 to continue the mission of helping needy Akron college students pay for college. The Akron Beacon Journal also contributed some money to the education fund. In December 1950, the Knight Foundation was created with

1944-640: The Akron Beacon Journal and Miami Herald , and from personal grants from John and James Knight. Other Knight newspapers also contributed in the early 1960s; this led to a limited number of grants to those cities. Despite several family ties, the foundation was legally independent of Knight-owned newspapers. Newspaper contributions to the foundation stopped five years later. At that time, the Knights' mother Clara, who died on November 12, 1965, left her inheritance of 180,000 shares of Knight stock to

2016-704: The Knight Foundation , is an American non-profit foundation that provides grants for journalism, communities, and the arts. The organization was founded as the Knight Memorial Education Fund in 1940. For its first decade, most of its contributions came from the Akron Beacon Journal and Miami Herald . The fund was incorporated as Knight Foundation in 1950 in Ohio, and reincorporated as the John S. and James L. Knight Foundation in Florida in 1993. Its first grant in

2088-439: 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

2160-436: 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

2232-457: 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

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2304-504: The 501(c)(7) organization's activities must be related to social and recreational activities for its members. No more than 35 percent of its gross receipts may derive from non-members, and no more than 15 percent of its gross receipts is permitted to come from use of its facilities or services by the general public. An organization that exceeds these limits may lose its 501(c)(7) status. John S. and James L. Knight Foundation The John S. and James L. Knight Foundation , also known as

2376-477: 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

2448-600: The Commonwealth’s regional economies. The institute is a think tank that envisions Massachusetts gateway cities (former manufacturing cities) driving regional economies. The Gateway City designation was created in a 2007 MassINC-Brookings Institution report to identify a group of the Massachusetts ' traditional manufacturing cities that were missing out on a knowledge-driven economy. In particular, MassINC claims its work benefits Lawrence , New Bedford , Worcester , and Springfield . The Gateway Cities Education Vision Project

2520-457: 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

2592-606: The Gateway Cities Innovation Institute will ensure the Gateway Cities education agenda benefits from evidence of best practice and in-depth analysis by researchers. CommonWealth is a web-based publication that covers politics, policy, ideas, and civic life, with an emphasis on investigative reporting, in-depth analysis, and political mapping. The publication is a non-profit enterprise that is funded by corporate sponsors, philanthropists, foundations, advertisers, and supporters who thirst for more coverage of public policy. Two of

2664-1025: 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

2736-423: 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

2808-682: The Knight News Challenge, sought ideas that used "digital technology to inform communities." In addition to Knight's pivot toward funding digital innovations, the foundation also doubled down on its support of the First Amendment, funding regular surveys that gauged high school students' awareness of it, and helping create organizations like the Knight First Amendment Institute at Columbia University to "preserve and expand First Amendment rights in

2880-560: 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

2952-564: 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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3024-467: 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

3096-555: The area of journalism was given to the Inter American Press Association , a press advocacy group, in Miami. After Creed Black assumed the presidency of the foundation in 1988, its national presence grew. In 1990, the board of trustees voted to relocate its headquarters from Akron, Ohio , to Miami , Florida , where it has been headquartered since. From 1907 to 1933, Charles Landon Knight , publisher of

3168-555: 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

3240-477: The bulk of his Knight-Ridder shares to Knight Foundation. The foundation opened its first office in Akron with two full-time employees: President Ben Maidenburg , former Akron Beacon Journal executive editor and his secretary, Shirley Follo. More than a year after taking the reins, Maidenburg fell ill. The foundation's headquarters moved from Akron, Ohio to Miami in 1990. At that time, the foundation's portfolio

3312-603: 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

3384-558: The challenges facing the middle class. The organization was built around the conviction that better outcomes would be achieved if policy makers and opinion leaders were armed with credible data and analysis about key issues surrounding quality of life in Massachusetts . Credible, unbiased, fact-based analysis have thus been cornerstones of the MassINC strategy and have made it an organization of record for policy analysis and civic engagement. The Massachusetts Criminal Justice Reform Coalition

3456-408: 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

3528-725: 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

3600-649: The costs of the state's incarceration system and presents reforms to both curb those costs and improve public safety. Among the recommendations are: Since 2014, MassINC has collaborated with Community Resources for Justice and the Massachusetts Bar Association to host panels and forums on the matter of criminal justice reform. The MassINC Polling Group is a full-service opinion research company serving public, private, and social sector organizations. The MassINC Polling Group started in Boston with

3672-431: The digital age through research and education, and by supporting litigation in favor of protecting freedom of expression and the press." Under Ibargüen, Knight also expanded its support of the arts, through "Knight Arts Challenges" in a number of Knight Communities. The Foundation's website describes grant-making programs in journalism, communities, and the arts. Communities which had Knight-Ridder Newspapers in 1991, at

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3744-421: 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

3816-410: 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

3888-473: The five-year initiative with $ 5.4 million in grants to build the connection between orchestras and their audiences. In 1999, the foundation approved a second phase, expanding the program to a total of $ 13 million over 12 years. Knight-Ridder newspapers and the foundation held ties to 26 U.S. cities and in 1998, the foundation's board of trustees voted to permanently fund these 26 cities, independent from where Knight-Ridder bought or sold their newspaper business in

3960-493: The foundation. The stock was valued at $ 5.2 million. Two years later, in 1974, Knight Newspapers merged with Ridder Publications to create Knight-Ridder Inc. , which created the largest newspaper company in the country at the time. Lee Hills , former president of Knight Newspapers, became Knight-Ridder chairman and CEO. Hills, a foundation trustee since 1960, was the first person outside the family to head Knight Newspapers. In April 1975, John Knight signed his final will, leaving

4032-430: The further creation of endowments of journalism programs at colleges and universities. The premise was that traditional journalism education had to change to meet the unique challenges of the digital age. Knight also began experimenting with non-traditional approaches to connecting with new grantees, such as contests that limited grantees to 150 words to describe ideas and were open to anybody. The first of these contests,

4104-544: The future. Across the 26 cities, the foundation deployed program directors to oversee funding initiatives. Each city has a Knight Community Advisory Committee, a group made up of local residents, which offer funding suggestions for their city. In 2005, to address the Internet's increasingly disruptive impact on the traditional media industry, Knight began a number of systemic changes in its approach to making grants. As one of his first actions as CEO, Alberto Ibargüen suspended

4176-606: The largest sponsors are the John S. and James L. Knight Foundation and The Boston Foundation . CommonWealth is published by MassINC. The magazine initially operated a print edition, but this ceased publication in 2018. 501(c) organization 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

4248-460: 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

4320-672: The local community foundation is the first point of contact for funding: The foundation endows Knight Chairs who are journalists in tenured positions at universities across the United States. Journalism-technology labs in various universities are also funded by Knight Foundation. Knight Foundation funds multimedia training in newsrooms such as National Public Radio and through programs like Knight-Mozilla OpenNews. Knight Foundation presidents have been: John S. Knight , James L. Knight , Lee Hills , Creed C. Black , Hodding Carter III (1997–2005), and Alberto Ibargüen (2005–present). Any individual or U.S.-based organization may apply for

4392-511: 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

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4464-720: 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

4536-400: 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

4608-409: 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

4680-414: 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

4752-418: 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

4824-508: 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;

4896-460: 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

4968-518: The time of the last founder James L. Knight 's death, are considered to be among the 26 "Knight Communities" which are eligible for funding through the Foundation's community and arts programs. Knight works in 26 communities in the United States. In eight communities, a local program director leads the work: Another 18 communities have 'Knight Donor Advised Funds' guided by Knight Foundation via local community foundations. In those communities,

5040-858: 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

5112-503: Was the first major initiative of the Gateway Cities Innovation Institute. MassINC has been meeting with Gateway City mayors and superintendents to discuss opportunities to collaborate on education issues since early 2012. These conversations led to consensus that a facilitated process was needed to develop a clear vision for how Gateway Cities could develop cross-sector initiatives to build 21st century education systems that support student success from cradle to career. Through this partnership,

5184-547: Was valued at $ 522 million and staff had grown to 14 employees. On February 5, 1991, James Knight died, leaving a bulk of his estate, $ 200 million, to the foundation. Hills succeeded as chairman of the board. With the foundation besieged by requests in the early 1990s for emergency funding to "save our symphony," Penelope McPhee, director of the Arts Program, designed the Magic of Music initiative . In 1992, Knight launched

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