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47-469: Innocence Project, Inc. is a 501(c)(3) nonprofit legal organization that works to exonerate the wrongly convicted through DNA testing and other forms of post-conviction relief, as well as advocate for criminal justice reform to prevent future injustice . The group cites various studies estimating that in the United States between 1% and 10% of all prisoners are innocent. The Innocence Project

94-545: 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

141-509: 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

188-595: 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

235-544: 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

282-411: 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

329-444: 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

376-783: 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

423-467: 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

470-442: 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

517-423: 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

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564-432: 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

611-440: 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

658-480: Is a founding member of the Innocence Network , a coalition of independent organizations and advocates, including law schools , journalism schools , and public defense offices that collaborate to help convicted felons prove their innocence. As of 2021, there were 68 organizations in the network, operating in all 50 US states and 12 other countries, and had helped exonerate 625 people. In South Africa,

705-557: 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

752-434: 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

799-800: 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

846-539: Is available to be tested or retested. DNA testing is possible in 5–10% of criminal cases. Other members of the Innocence Network also help to exonerate those in whose cases DNA testing is not possible. In addition to working on behalf of those who may have been wrongfully convicted of crimes throughout the United States, those working for the Innocence Project perform research and advocacy related to

893-478: 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

940-492: 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

987-406: Is reduced to $ 400. There are some classes of organizations that automatically are treated as tax exempt under 501(c)(3), without the need to file Form 1023: The IRS released a software tool called Cyber Assistant in 2013, which was succeeded by Form 1023-EZ in 2014. There is an alternative way for an organization to obtain status if an organization has applied for a determination and either there

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1034-467: 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

1081-573: Is the headquarters of the Innocence Network , a group of nearly 70 independent innocence organizations worldwide. One such example exists in the Republic of Ireland where in 2009 a project was set up at Griffith College Dublin . The Innocence Project's mission is "to free the staggering number of innocent people who remain incarcerated, and to bring reform to the system responsible for their unjust imprisonment." The Innocence Project focuses exclusively on post-conviction appeals in which DNA evidence

1128-434: 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,

1175-502: 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,

1222-405: 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

1269-609: The Best Humanitarian & Services campaign in both the brand and non-profit categories. Happiest Moments was the organization's first-ever public service announcement that premiered in June 2021 and was produced by Hayden5 . The Innocence Project was established in the wake of a study by the U.S. Department of Justice and U.S. Senate , in conjunction with Yeshiva University 's Benjamin N. Cardozo School of Law , which claimed that incorrect identification by eyewitnesses

1316-548: 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

1363-470: The Innocence Project is evaluating 6,000 to 8,000 potential cases. In addition to their co-directors and a managing attorney, the Innocence Project has six full-time staff attorneys and nearly 300 active cases. In almost half of the cases that the Innocence Project takes on, the clients' guilt is reconfirmed by DNA testing. Of all the cases taken on by the Innocence Project so far, about 43% of clients were proven innocent, 42% were confirmed guilty, and evidence

1410-432: 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

1457-1139: The Wits Justice Project investigates South African incarcerations. In partnership with the Wits Law Clinic, the Julia Mashele Trust, the Legal Resources Centre (LRC), the Open Democracy Advice Centre (ODAC), the US Innocence Project, and the Justice Project investigate individual cases of prisoners wrongly convicted or awaiting trial. 501(c)(3) 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

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1504-614: The causes of wrongful convictions . Some of the Innocence Project's successes have resulted in releasing people from death row . The successes of the project have fueled American opposition to the death penalty and have likely been a factor in the decision by some American states to institute moratoria on criminal executions. In District Attorney's Office v. Osborne (2009), US Supreme Court Chief Justice Roberts wrote that post-conviction challenge "poses questions to our criminal justice systems and our traditional notions of finality better left to elected officials than federal judges." In

1551-405: 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

1598-527: The foreign organization, then donors' contributions to the 501(c)(3) organization are not tax-deductible to the donors. The main differences between 501(c)(3) and 501(c)(4) organizations lie in their purposes and the tax-exempt benefits they receive. Here is a brief explanation of the differences: Kevin Jon Heller Kevin Jon Heller is a scholar of international law who is a Professor of International Law & Security at

1645-430: The local, state and federal levels of law enforcement, legislators, and other programs to prevent further wrongful convictions. All potential clients go through an extensive screening process to determine whether or not they are likely to be innocent. If they pass the process, the Innocence Project takes up their case, resources permitting. About 2,400 prisoners write to the Innocence Project annually, and at any given time

1692-526: The opinion, another justice wrote that forensic science has "serious deficiencies". Roberts also said that post-conviction DNA testing risks "unnecessarily overthrowing the established system of criminal justice." Law professor Kevin Jon Heller wrote: "It might lead to a reasonably accurate one." The Innocence Project, as of June 2018, receives 55% of its funding from individual contributions, 16% from foundations, 16% from events, 8% from investments, and

1739-515: 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

1786-435: 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

1833-840: 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

1880-409: 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

1927-676: 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

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1974-574: The remaining 5% from corporations, Yeshiva University, and other sources. The Innocence Project originated in New York City but accepts cases from other parts of the country. The majority of clients helped are of low socio-economic status and have used all possible legal options for justice. Many clients hope that DNA evidence will prove their innocence, as the emergence of DNA testing allows those who have been wrongly convicted of crimes to challenge their cases. The Innocence Project also works with

2021-503: 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

2068-563: The wrongful convictions were males, with minority groups constituting approximately 70% (61% African American and 8% Latino). The National Registry of Exonerations lists 2,939 convicted defendants who were exonerated through DNA and non-DNA evidence from January, 1989 through January, 2022 with more than 25,600 years imprisoned. According to a study published in 2014, at least 4.1% of persons overall sentenced to death from 1973 to 2004 are probably innocent. The following are some examples of exonerations they helped bring about: The Innocence Project

2115-434: Was a factor in over 70% of wrongful convictions. The Innocence Project was founded in 1992 by Scheck and Neufeld as part of a law clinic at Cardozo. It became an independent 501(c)(3) nonprofit organization on January 28, 2003, but it maintains institutional connections with Cardozo. Madeline deLone was the executive director from 2004 until 2020, succeeded by Christina Swarns on September 8, 2020. The Innocence Project

2162-644: Was founded in 1992 by Barry Scheck and Peter Neufeld who gained national attention in the mid-1990s as part of the " Dream Team " of lawyers who formed part of the defense in the O. J. Simpson murder case . As of 2021, the Innocence Project has helped to successfully overturn over 300 convictions through DNA-based exonerations. In 2021, Innocence Project received the biennial Milton Friedman Prize for Advancing Liberty by Cato Institute , awarded in recognition and gratitude for its work to ensure liberty and justice for all. In March 2022, The Innocence Project won two Webby Awards for its Happiest Moments video, winning

2209-422: Was inconclusive and not probative in 15% of cases. In about 40% of all DNA exoneration cases, law enforcement officials identified the actual perpetrator based on the same DNA test results that led to an exoneration. As of January 2022, 375 people previously convicted of serious crimes in the United States had been exonerated by DNA testing since 1989, 21 of whom had been sentenced to death. Almost all (99%) of

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