Misplaced Pages

#717282

156-714: The American Federation of Musicians of the United States and Canada ( AFM / AFofM ) is a 501(c)(5) labor union representing professional instrumental musicians in the United States and Canada. The AFM, which has its headquarters in New York City, is led by president Tino Gagliardi. Founded in Cincinnati in 1896 as the successor to the National League of Musicians, the AFM is the largest organization in

312-462: 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

468-415: A $ 9-million rise in nightclub bookings by 1960. In 1966, the tax was finally repealed. In 1955 the AFM formally asked Congress to subsidize the arts industry. The federation cited its concern for preserving America’s cultural heritage and protecting the country’s less commercially viable styles: jazz, folk and symphonic music. The effort paid off in 1965 when President Johnson signed 20 U.S.C. 951, creating

624-441: A 20 percent cabaret tax to support the war effort, negatively impacted many musicians. Prohibition ended after 13 years, but the cabaret tax took its toll on the music industry for many years to come. The Copyright Act of 1909 created the first compulsory mechanical license stipulating royalty payments be paid by the user of a composer’s work, but the law excluded musicians. In the 1920s, new technologies challenged live music for

780-524: 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

936-419: 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

1092-414: 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

1248-509: A comparatively minor role in the European theater . Nonetheless, they did continue to provide security detachments to U.S. embassies and ships, contributed personnel to small special ops teams dropped into Nazi-occupied Europe as part of Office of Strategic Services (OSS, the precursor to the CIA ) missions, and acted as staff planners and trainers for U.S. Army amphibious operations, including

1404-442: A criminal offense for a union to use coercion to win observance of its rules by radio stations. Collective bargaining with broadcasters over hiring standby musicians and paying for rebroadcasts of live performances became illegal. As a result, live broadcasts on radio were almost completely eliminated. When Petrillo retired, Herman D. Kenin took over as AFM president. In 1958–59, rank-and-file committees of recording musicians sat at

1560-562: A global scale. In 1961, the AFM participated in the Rome Convention to develop an international treaty extending copyright protection. However, because of pressure from American broadcasters, the federal government declined to sign the treaty. To date, only the US, China and North Korea have not signed the treaty. Therefore, American musicians and record companies receive no performance royalties from terrestrial AM/FM radio. Through much of

1716-588: A message from U.S. Representative Gordon L. McDonough . McDonough had urged President Truman to add Marine representation on the Joint Chiefs of Staff . President Truman, writing in a letter addressed to McDonough, stated, "The Marine Corps is the Navy's police force and as long as I am President that is what it will remain. They have a propaganda machine that is almost equal to Stalin's ." McDonough then inserted President Truman's letter , dated 29 August 1950, into

SECTION 10

#1732794370718

1872-757: 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

2028-595: A professional musician." The first convention, upon which the American Federation of Musicians was founded, was held October 1896 at the Hotel English in Indianapolis, Indiana. The group had 3,000 members and Owen Miller became the first AFM president. In 1896, Miller said: "The only object of AFM is to bring order out of chaos and to harmonize and bring together all the professional musicians of

2184-417: 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

2340-566: A royalty system more beneficial to the musicians. The strike forced the recording industry to establish a royalty on recording sales to employ musicians at live performances. This resulted in the Music Performance Trust Fund (MPTF), which was established in 1948 and continues to sponsor free live performances throughout the US and Canada. When the MPTF began disbursals, it became the largest single employer of live musicians in

2496-781: A ship's landing force, manning the ship's weapons and providing shipboard security. Marine detachments were augmented by members of the ship's company for landing parties, such as in the First Sumatran expedition of 1832 and continuing in the Caribbean and Mexican campaigns of the early 20th centuries. Marines developed tactics and techniques of amphibious assault on defended coastlines in time for use in World War II. During World War II, Marines continued to serve on capital ships, and some were assigned to man anti-aircraft batteries. In 1950, President Harry Truman responded to

2652-686: A single command provides a smoother implementation of combined-arms warfare principles. The close integration of disparate Marine units stems from an organizational culture centered on the infantry. Every other Marine capability exists to support the infantry. Unlike some Western militaries, the Corps remained conservative against theories proclaiming the ability of new weapons to win wars independently. For example, Marine aviation has always been focused on close air support and has remained largely uninfluenced by air power theories proclaiming that strategic bombing can single-handedly win wars. This focus on

2808-446: 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

2964-671: A strength of 2,400 officers and 70,000 enlisted. African-Americans were entirely excluded from the Marine Corps during this conflict. Opha May Johnson was the first woman to enlist in the Marines; she joined the Marine Corps Reserve in 1918 during World War I, officially becoming the first female Marine. From then until the end of World War I, 305 women enlisted in the Corps. During the Battle of Belleau Wood in 1918,

3120-463: 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

3276-590: 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

SECTION 20

#1732794370718

3432-463: Is a Marine Air-Ground Task Force (MAGTF) that integrates a ground combat element , an aviation combat element , and a logistics combat element under a common command element . While the creation of joint commands under the Goldwater–Nichols Act has improved interservice coordination between each branch, the Corps's ability to permanently maintain integrated multielement task forces under

3588-576: 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

3744-646: 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

3900-442: 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

4056-523: Is celebrated as the birthday of the Marine Corps . Nicholas was nominated to lead the Marines by John Adams . By December 1775, Nicholas raised one battalion of 300 men by recruitment in his home city of Philadelphia. In January 1776, the Marines went to sea under the command of Commodore Esek Hopkins and in March undertook their first amphibious landing, the Battle of Nassau in the Bahamas, occupying

4212-402: 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,

4368-612: 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

4524-575: 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

4680-402: 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,

4836-418: 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

American Federation of Musicians - Misplaced Pages Continue

4992-559: Is that they are of an expeditionary nature, using the mobility of the Navy to provide timely intervention in foreign affairs on behalf of American interests. The Marine Band , dubbed the "President's Own" by John Adams , provides music for state functions at the White House . Marines from Ceremonial Companies A & B, quartered in Marine Barracks, Washington, D.C. , guard presidential retreats, including Camp David , and

5148-524: 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

5304-591: 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

5460-571: Is where the Union set up the artillery barrage to bombard Fort Pulaski. In April and May 1862, Marines participated in the capture and occupation of New Orleans and the occupation of Baton Rouge, Louisiana, key events in the war that helped secure Union control of the lower Mississippi River basin and denied the Confederacy a major port and naval base on the Gulf Coast . The remainder of

5616-564: The Congressional Record . Congressmen and Marine organizations reacted, calling President Truman's remarks an insult, and demanded an apology. Truman apologized to the Marine commandant at the time, writing, "I sincerely regret the unfortunate choice of language which I used in my letter of August 29 to Congressman McDonough concerning the Marine Corps." While Truman had apologized for his metaphor, he did not alter his position that

5772-515: The 38th Parallel until the 1953 armistice . During the war, the Corps expanded from 75,000 regulars to a force of 261,000 marines, mostly reservists; 30,544 marines were killed or wounded during the war, and 42 were awarded the Medal of Honor . The Marine Corps served in the Vietnam War , taking part in such battles as the Battle of Hue and the Battle of Khe Sanh in 1968. Individuals from

5928-647: The Barbary pirates , when William Eaton and First Lieutenant Presley O'Bannon led 8 marines and 500 mercenaries in an effort to capture Tripoli . Though they only reached Derna , the action at Tripoli has been immortalized in the Marines' Hymn and the Mameluke sword carried by Marine officers. During the War of 1812 , Marine detachments on Navy ships took part in some of the great frigate duels that characterized

6084-574: The Continental Marines ) [REDACTED] Joint Meritorious Unit Award [REDACTED] Navy Unit Commendation [REDACTED] Valorous Unit Award [REDACTED] [REDACTED] Meritorious Unit Commendation [REDACTED] French Croix de guerre 1914–1918 [REDACTED] Philippine Presidential Unit Citation [REDACTED] Korean Presidential Unit Citation [REDACTED] Vietnam Gallantry Cross The United States Marine Corps ( USMC ), also referred to as

6240-564: The Department of State and the U.S. Marine Corps is nearly as old as the Corps itself. For over 200 years, Marines have served at the request of various Secretaries of State . After World War II , an alert, disciplined force was needed to protect American embassies, consulates, and legations throughout the world. In 1947, a proposal was made that the Department of Defense furnish Marine Corps personnel for Foreign Service guard duty under

6396-507: The First Battle of Bull Run performed poorly, retreating with the rest of the Union forces. Blockade duty included sea-based amphibious operations to secure forward bases. In early November 1861, a group of sailors and Marines landed in the towns of Port Royal and Beaufort, South Carolina. A few days later that task force captured nearby Hilton Head Island. A couple of weeks later a reconnaissance in force group captured Tybee Island. This

American Federation of Musicians - Misplaced Pages Continue

6552-628: The Joint Chiefs of Staff on matters relating to the Marines and established the structure of three active divisions and air wings that remain today. The beginning of the Korean War (1950–1953) saw the hastily formed Provisional Marine Brigade holding the defensive line at the Pusan Perimeter . To execute a flanking maneuver , General Douglas MacArthur called on United Nations forces, including U.S. Marines, to make an amphibious landing at Inchon . The successful landing resulted in

6708-519: The Maritime Pre-Positioning System was developed: Fleets of container ships are positioned throughout the world with enough equipment and supplies for a marine expeditionary force to deploy for 30 days. Two small manuals published during the 1930s established USMC doctrine in two areas. The Small Wars Manual laid the framework for Marine counterinsurgency operations from Vietnam to Iraq and Afghanistan while

6864-762: The National Endowment for the Arts (NEA). At the 1966 AFM convention, the initial $ 2 million in NEA appropriation was announced. Much of the subsequent growth in professional symphony orchestras in the US was a direct result of the NEA. AFM president Ray Hair said: "Government arts funding is critical to the ongoing financial and artistic well-being of American professional musicians. ... For nearly 50 years NEA funding has enriched our communities, supported our jobs, and helped achieve cultural balance within virtually every congressional district." The Parliament of Canada used

7020-714: The National Security Act of 1947 , three primary areas of responsibility for the U.S. Marine Corps are: This last clause derives from similar language in the Congressional acts "For the Better Organization of the Marine Corps" of 1834 and "Establishing and Organizing a Marine Corps" of 1798. In 1951, the House of Representatives' Armed Services Committee called the clause "one of the most important statutory – and traditional – functions of

7176-466: The Normandy landings . By the end of the war, the Corps had expanded from two brigades to six divisions , five air wings , and supporting troops, totaling about 485,000 marines. In addition, 20 defense battalions and a parachute battalion were raised. Nearly 87,000 marines were casualties during World War II (including nearly 20,000 killed), and 82 were awarded the Medal of Honor . In 1942,

7332-617: The Republic of Vietnam Marine Corps . Marines were withdrawn in 1971 and returned briefly in 1975 to evacuate Saigon and attempt a rescue of the crew of the SS Mayaguez . Vietnam was the longest war up to that time for the Marines; by its end, 13,091 had been killed in action, 51,392 had been wounded, and 57 Medals of Honor had been awarded. Because of policies concerning rotation, more marines were deployed for service during Vietnam than World War II. While recovering from Vietnam,

7488-627: The Revolutionary War , on 3 March 1776, as the Marines gained control of Fort Montagu and Fort Nassau , a British ammunition depot and naval port in New Providence , the Bahamas. The role of the Marine Corps has expanded significantly since then; as the importance of its original naval mission declined with changing naval warfare doctrine and the professionalization of the naval service, the Corps adapted by focusing on formerly secondary missions ashore. The Advanced Base Doctrine of

7644-610: The Small Wars Manual . During World War I , Marines served as a part of the American Expeditionary Force under General John J. Pershing when America entered into the war on 6 April 1917. The Marine Corps had a deep pool of officers and non-commissioned officers with battle experience and thus experienced a large expansion. The U.S. Marine Corps entered the war with 511 officers and 13,214 enlisted personnel and by 11 November 1918 had reached

7800-838: The Tentative Landing Operations Manual established the doctrine for the amphibious operations of World War II . " Operational Maneuver from the Sea " was the doctrine of power projection in 2006. The United States Marine Corps traces its roots to the Continental Marines of the American Revolutionary War , formed by Captain Samuel Nicholas by a resolution of the Second Continental Congress on 10 November 1775, to raise two battalions of marines. This date

7956-583: The United States Department of the Navy since 30 June 1834 with its sister service, the United States Navy . The USMC operates installations on land and aboard sea-going amphibious warfare ships around the world. Additionally, several of the Marines' tactical aviation squadrons, primarily Marine Fighter Attack squadrons, are also embedded in Navy carrier air wings and operate from the aircraft carriers . The history of

SECTION 50

#1732794370718

8112-566: The United States Marines , is the maritime land force service branch of the United States Armed Forces responsible for conducting expeditionary and amphibious operations through combined arms , implementing its own infantry , artillery , aerial , and special operations forces. The U.S. Marine Corps is one of the eight uniformed services of the United States . The Marine Corps has been part of

8268-499: The World War I era, general unemployment affected musicians. Silent films displaced some forms of traditional entertainment, and with a declining economy and other factors, many musicians were laid off. Among the best known AFM actions was the 1942–44 musicians' strike , orchestrated to pressure record companies to agree to a better arrangement for paying royalties. In 1918, two important legislative measures, Prohibition and

8424-610: The "Halls of Montezuma" in the Marines' Hymn. In fairness to the U.S. Army, most of the troops who made the final assault at the Halls of Montezuma were soldiers and not Marines. The Americans forces were led by Army General Winfield Scott . Scott organized two storming parties of about 250 men each for 500 men total including 40 marines. In the 1850s, the Marines engaged in service in Panama and Asia and were attached to Commodore Matthew Perry's East India Squadron on its historic trip to

8580-595: The "Navy's biggest contributions to the Marine Corps during WWII was the creation of the Seabees." Despite Secretary of the Navy James Forrestal 's prediction that the Marine flag raising at Iwo Jima meant "a Marine Corps for the next five hundred years", the Corps faced an immediate institutional crisis following the war because of a suddenly shrunken budget. Army generals pushing for a strengthened and reorganized defense establishment attempted to fold

8736-439: 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

8892-402: The 1990s. The Marine Corps fulfills a critical military role as an amphibious warfare force. It is capable of asymmetric warfare with conventional , irregular , and hybrid forces . While the Marine Corps does not employ any unique capabilities, as a force, it can rapidly deploy a combined-arms task force to almost anywhere in the world within days. The basic structure for all deployed units

9048-406: The 19th century was marked by declining strength and introspection about the mission of the Marine Corps. The Navy's transition from sail to steam put into question the need for Marines on naval ships. Meanwhile, Marines served as a convenient resource for interventions and landings to protect American interests overseas. The Corps was involved in over 28 separate interventions in the 30 years from

9204-694: The 20 percent cabaret tax. Amid the beginning of the British Invasion in 1964, Kenin lobbied directly to the US Secretary of Labor , W. Willard Wirtz , to place an embargo on rock and roll musicians coming to the US from the UK. Kenin worried about British musicians taking away jobs from Americans, contending that there was little difference between their music, making it unnecessary for the Beatles and other acts to perform. When Kenin's desire to ban

9360-436: 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

9516-457: 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

SECTION 60

#1732794370718

9672-479: 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. United States Marine Corps 10 November 1775 (249 years) (as

9828-477: 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

9984-515: The AFM created a booking-agent licensing policy in 1936, and in 1938, developed a similar program for licensing record companies. While national scales were set for live musicians working on fledgling radio networks, some stations had already begun using recordings. The 1937 AFM convention mandated Weber to fight against the use of recorded music on radio. He called a meeting with representatives of radio, transcription and record companies, threatening to halt all recording work nationwide. After 14 weeks,

10140-533: The AFM had organized 424 locals and 45,000 musicians in the US and Canada. Virtually all instrumental musicians in the US were union members. In 1906, the 10-year-old organization made a donation of $ 1,000 to earthquake victims in San Francisco. A 1908 appropriations bill banned armed-services musicians (exempting Marines ) from competing with civilians. In 1916, Congress passed a law prohibiting all armed-services members from competing with civilians. During

10296-406: The AFM's records since 2006, when membership classification was first reported, about 81 percent of the union's membership are "regular" members who are eligible to vote for the union. In addition to the other voting eligible "life" and "youth" classifications, the "inactive life" members have the rights of active union members except that "they shall not be allowed to vote or hold office" according to

10452-705: The Afghan Campaign since 2001, the Battle of Marjah , to clear the Taliban from their key stronghold in Helmand Province. After Marjah, marines progressed north up the Helmand River and cleared the towns of Kajahki and Sangin. Marines remained in Helmand Province until 2014. U.S. Marines served in the Iraq War , along with its sister services. The I Marine Expeditionary Force , along with

10608-400: The American Federation of Musicians (AFM) in 1896. A group of delegates had broken away from the National League of Musicians in order to form a more egalitarian organization, inclusive to all musicians. Seeking to give meaning to the phrase "In unity there is strength", the first standing resolution of the AFM was: "That any musician who receives pay for his musical services, shall be considered

10764-1100: The American withdrawal from Lebanon. In 1990, Marines of the Joint Task Force Sharp Edge saved thousands of lives by evacuating British, French and American nationals from the violence of the Liberian Civil War . During the Persian Gulf War of 1990 to 1991, Marine task forces formed for Operation Desert Shield and later liberated Kuwait, along with Coalition forces, in Operation Desert Storm. Marines participated in combat operations in Somalia (1992–1995) during Operations Restore Hope, Restore Hope II , and United Shield to provide humanitarian relief. In 1997, Marines took part in Operation Silver Wake ,

10920-427: The Beatles was widely reported, Beatles fans from across the US sent letters to the AFM condemning the organization. The AFM also sought to lend its voice to national labor issues such as the fight against right-to-work laws. In 1951, lobbying efforts against the cabaret tax paid off when nonprofit organizations, including symphony orchestras, were exempted. In 1957, Congress reduced the tax to 10 percent, resulting in

11076-428: The British port of Nassau for two weeks. On 3 January 1777, the Marines arrived at the Battle of Princeton attached to General John Cadwalader 's brigade, where they had been assigned by General George Washington ; by December 1776, Washington was retreating through New Jersey and, needing veteran soldiers, ordered Nicholas and the Marines to attach themselves to the Continental Army . The Battle of Princeton , where

11232-883: The Corps continued its record of participation in foreign expeditions, including the Philippine–American War , the Boxer Rebellion in China, Panama, the Cuban Pacifications, the Perdicaris incident in Morocco, Veracruz , Santo Domingo , and the Banana Wars in Haiti and Nicaragua ; the experiences gained in counterinsurgency and guerrilla operations during this period were consolidated into

11388-445: The Corps hit a detrimental low point in its service history caused by courts-martial and non-judicial punishments related partially to increased unauthorized absences and desertions during the war. Overhaul of the Corps began in the late 1970s, discharging the most delinquent, and once the quality of new recruits improved, the Corps focused on reforming the non-commissioned officer Corps, a vital functioning part of its forces. After

11544-559: The Corps out for the brunt of a series of recommended cuts in late 2010. In light of budget sequestration in 2013 , General James Amos set a goal of a force of 174,000 Marines. He testified that this was the minimum number that would allow for an effective response to even a single contingency operation, but it would reduce the peacetime ratio of time at home bases to time deployed down to a historical low level. Marines and other American forces began staging in Pakistan and Uzbekistan on

11700-547: The Corps studied and developed amphibious techniques that would be of great use in World War II. Many officers, including Lieutenant Colonel Earl Hancock "Pete" Ellis , foresaw a war in the Pacific with Japan and undertook preparations for such a conflict. Through 1941, as the prospect of war grew, the Corps pushed urgently for joint amphibious exercises with the Army and acquired amphibious equipment that would prove of great use in

11856-572: The Corps took on expeditionary duties in the Caribbean, the Gulf of Mexico , Key West , West Africa, the Falkland Islands , and Sumatra . Commandant Henderson is credited with thwarting President Jackson's attempts to combine and integrate the Marine Corps with the Army. Instead, Congress passed the Act for the Better Organization of the Marine Corps in 1834, stipulating that the Corps was part of

12012-547: The Corps's traditional missions, the Marines have renewed an emphasis on amphibious capabilities. The Marine Corps relies on the Navy for sealift to provide its rapid deployment capabilities. In addition to basing a third of the Fleet Marine Force in Japan, Marine expeditionary units (MEU) are typically stationed at sea so they can function as first responders to international incidents. To aid rapid deployment,

12168-583: The Department of the Navy as a sister service to the Navy. Commandant Henderson volunteered the Marines for service in the Seminole Wars of 1835, personally leading nearly half of the entire Corps (two battalions) to war. A decade later, in the Mexican–American War (1846–1848), the Marines made their famed assault on Chapultepec Palace in Mexico City, which would be later celebrated as

12324-670: The FAA Modernization and Reform Act of 2012, which was implemented in 2015. The law states that if the instrument fits in the airline luggage bins and the owner boards early enough to have available space in the bins, a musician cannot be forced to check their instrument. In early 2020, the AFM faced what would become its biggest challenge yet, when the pandemic and subsequent quarantines put thousands of musicians out of work and careers on hold. The AFM quickly adapted agreements to allow live streaming of concerts and recording work to be done at home instead of in-studio. According to

12480-712: The Far East. The Marine Corps played a small role in the Civil War (1861–1865); their most prominent task was blockade duty. As more and more states seceded from the Union , about a third of the Corps's officers left the United States to join the Confederacy and form the Confederate States Marine Corps , which ultimately played little part in the war. The battalion of recruits formed for

12636-457: 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

12792-423: 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

12948-710: The Marine Corps began when two battalions of Continental Marines were formed on 10 November 1775 in Philadelphia as a service branch of infantry troops capable of fighting both at sea and on shore. In the Pacific theater of World War II , the Corps took the lead in a massive campaign of amphibious warfare, advancing from island to island . As of 2022, the USMC has around 177,200 active duty members and some 32,400 personnel in reserve . As outlined in 10 U.S.C.   § 5063 and as originally introduced under

13104-559: The Marine Corps should continue to report to the Navy secretary. He made amends only by making a surprise visit to the Marine Corps League a few days later, when he reiterated, "When I make a mistake, I try to correct it. I try to make as few as possible." He received a standing ovation. When gun cruisers were retired by the end of the 1970s, the remaining Marine detachments were only seen on battleships and carriers. Its original mission of providing shipboard security ended in

13260-559: The Marine Corps". It noted that the Corps has more often than not performed actions of a non-naval nature, including its famous actions in Tripoli , the War of 1812 , Chapultepec , and numerous counterinsurgency and occupational duties (such as those in Central America, World War I , and the Korean War ). While these actions are not accurately described as support of naval campaigns nor as amphibious warfare, their common thread

13416-419: The Marine aircraft were destroyed, pilots continued the fight as ground officers, leading supply clerks and cooks in a final defensive effort. Flexibility of execution is implemented via an emphasis on " commander's intent " as a guiding principle for carrying out orders, specifying the end state but leaving open the method of execution. The amphibious assault techniques developed for World War II evolved, with

13572-549: The Marine mission and assets into the Navy and Army. Drawing on hastily assembled Congressional support, and with the assistance of the so-called " Revolt of the Admirals ", the Marine Corps rebuffed such efforts to dismantle the Corps, resulting in statutory protection of the Marine Corps in the National Security Act of 1947 . Shortly afterward, in 1952 the Douglas–Mansfield Act afforded the commandant an equal voice with

13728-673: The Marines along with Cadwalader's brigade were personally rallied by Washington, was the first land combat engagement of the Marines; an estimated 130 marines were present at the battle. At the end of the American Revolution, both the Continental Navy and Continental Marines were disbanded in April 1783. The institution was resurrected on 11 July 1798; in preparation for the Quasi-War with France , Congress created

13884-567: The Marines and U.S. media reported that Germans had nicknamed them Teufel Hunden, meaning " Devil Dogs " for their reputation as shock troops and marksmen at ranges up to 900 meters; there is no evidence of this in German records (as Teufelshunde would be the proper German phrase). Nevertheless, the name stuck in U.S. Marine lore. Between the World Wars , the Marine Corps was headed by Commandant John A. Lejeune , and under his leadership,

14040-557: The Marines had gained a reputation as expert marksmen , especially in defensive and ship-to-ship actions. They played a large role in the 1813 defense of Sacket's Harbor , New York and Norfolk and Portsmouth , Virginia, also taking part in the 1814 defense of Plattsburgh in the Champlain Valley during one of the final British offensives along the Canadian-U.S. border. The Battle of Bladensburg , fought 24 August 1814,

14196-853: The Marines of the Executive Flight Detachment of HMX-1 provide helicopter transport to the President and Vice President , with the radio call signs " Marine One " and "Marine Two", respectively. The Executive Flight Detachment also provides helicopter transport to Cabinet members and other VIPs . By authority of the 1946 Foreign Service Act, the Marine Security Guards of the Marine Embassy Security Command provide security for American embassies , legations , and consulates at more than 140 posts worldwide. The relationship between

14352-560: The Montreal Musicians Protective Union and Toronto Orchestral Association joined. By 1900, the union changed its name to the American Federation of Musicians of the United States and Canada and was actively organizing on both sides of the border. A 1903 resolution was passed prohibiting foreign bands taking work from domestic bands. It was followed by a 1905 letter from the AFM petitioning president Theodore Roosevelt to protect American musicians by limiting

14508-492: The Music Defense League in 1930 to gain public support against canned music in movie theaters. The AFM set higher scales for the recording work than for live work, negotiating the first industry-wide agreements in the labor movement. While musicians flocked to Los Angeles hoping for high-paying recording work, fewer than 200 new jobs were created by the technology. To help musicians find fair pay and union jobs,

14664-471: The Navy Seabees were created with the Marine Corps providing their organization and military training. Many Seabee units were issued the USMC standard issue and were re-designated "Marine". Despite the Corps giving them their military organization and military training, issuing them uniforms, and redesignating their units, the Seabees remained Navy. USMC historian Gordon L. Rottmann writes that one of

14820-548: The Nevada Cities Campaign. There was brutal fighting on Reno Hill, which was eventually captured by the Chinese. Although Reno was lost, the 5th Marines held both Vegas and Carson through the rest of the campaign. In this one campaign, the Marines suffered approximately 1,000 casualties and might have suffered much more without the U.S. Army's Task Force Faith . Marines would continue a battle of attrition around

14976-560: 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

15132-564: 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

15288-578: The Taliban-held town of Garmsir in Helmand Province on 29 April 2008, in the first major American operation in the region in years. In June 2009, 7,000 marines with the 2nd Marine Expeditionary Brigade (2nd MEB) deployed to Afghanistan in an effort to improve security and began Operation Strike of the Sword the next month. In February 2010, the 2nd MEB launched the largest offensive of

15444-699: The U.S. Army's 3rd Infantry Division , spearheaded the 2003 invasion of Iraq . The Marines left Iraq in the summer of 2003 but returned in the beginning of 2004. They were given responsibility for the Al Anbar Province , the large desert region to the west of Baghdad . During this occupation, the Marines lead assaults on the city of Fallujah in April ( Operation Vigilant Resolve ) and November 2004 ( Operation Phantom Fury ) and saw intense fighting in such places as Ramadi , Al-Qa'im and Hīt . The service's time in Iraq courted controversy with events such as

15600-779: The USMC generally operated in the Northern I Corps Regions of South Vietnam . While there, they were constantly engaged in a guerrilla war against the Viet Cong , along with an intermittent conventional war against the North Vietnamese Army , this made the Marine Corps known throughout Vietnam and gained a frightening reputation from the Viet Cong. Portions of the Corps were responsible for the less-known Combined Action Program that implemented unconventional techniques for counterinsurgency and worked as military advisors to

15756-685: The United States Marine Corps. Marines had been enlisted by the War Department as early as August 1797 for service in the newly-built frigates authorized by the Congressional "Act to provide a Naval Armament" of 18 March 1794, which specified the numbers of marines to recruit for each frigate. The Marines' most famous action of this period occurred during the First Barbary War (1801–1805) against

15912-404: 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

16068-785: The United States]; the Department of Professional Employees , the International Federation of Musicians (FIM) , the National Music Council , and the Canadian Labour Congress , the federation of unions in Canada. Founded more than 125 years ago, the purpose of the American Federation of Musicians remains the same: to elevate, protect, and advance the interests of all musicians who receive pay for their musical service. The roots of

16224-669: The Vietnam War, the U.S. Marines resumed their expeditionary role, participating in the failed 1980 Iran hostage rescue attempt Operation Eagle Claw , the Operation Urgent Fury and the Operation Just Cause . On 23 October 1983, the Marine barracks in Beirut was bombed , causing the highest peacetime losses to the Corps in its history (220 marines and 21 other service members were killed) and leading to

16380-437: The addition of air assault and maneuver warfare doctrine, into the current " Operational Maneuver from the Sea " doctrine of power projection from the seas. The Marines are credited with developing helicopter insertion doctrine and were the earliest in the American military to widely adopt maneuver-warfare principles, which emphasize low-level initiative and flexible execution. In light of recent warfare that has strayed from

16536-547: The border of Afghanistan as early as October 2001 in preparation for Operation Enduring Freedom . The 15th and 26th Marine Expeditionary Units were some of the first conventional forces into Afghanistan in support of Operation Enduring Freedom in November 2001. After that, Marine battalions and squadrons rotated through, engaging the Taliban and Al-Qaeda forces. Marines of the 24th Marine Expeditionary Unit flooded into

16692-555: 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

16848-500: The bylaws in exchange for the rate less than "life" members. As of 2019, there were 60,345 "regular members" (83 percent of total), 11,297 "life" members (15 percent), 549 "inactive life" members (1 percent) and 880 "youth" members (1 percent). In June 2023, the delegates to the 102nd AFM Convention in Las Vegas elected Tino Gagliardi as AFM international president, succeeding Ray Hair, who did not seek reelection following 13 years at

17004-603: 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

17160-631: The coast, known as the Battle of Chosin Reservoir . The fighting calmed after the Battle of the Chosin Reservoir, but late in March 1953, the relative quiet of the war was broken when the People's Liberation Army launched a massive offensive on three outposts manned by the 5th Marine Regiment . These outposts were codenamed "Reno", "Vegas", and "Carson". The campaign was collectively known as

17316-565: The collapse of North Korean lines and the pursuit of North Korean forces north near the Yalu River until the entrance of the People's Republic of China into the war. Chinese troops surrounded, surprised, and overwhelmed the overextended and outnumbered American forces. The U.S. Army's X Corps, which included the 1st Marine Division and the Army's 7th Infantry Division regrouped and inflicted heavy casualties during their fighting withdrawal to

17472-408: 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

17628-725: 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

17784-526: The country into one progressive body." At the same time, the trade-union movement was taking hold throughout North America. Unions representing all types of laborers were forming to exercise collective strength to raise wages, improve working conditions and secure greater dignity and respect for working people. In 1887, the AFL and the Knights of Labor first invited the National League of Musicians to affiliate with

17940-500: The death duties of two Canadian millionaire estates to establish the Canada Council for the Arts in 1957. According to an International Musician article the council was responsible for "creating an aura of musical achievement such as the country has never witnessed." In 2014 and 2015, the council allocated $ 155.1 million to the arts in Canada. By 1960, tape recorders were making sound and video recordings easier and cheaper on

18096-522: The early 20th century codified their combat duties ashore, outlining the use of Marines in the seizure of bases and other duties on land to support naval campaigns. In 1987, the USMC Sea School was closed; in 1998, all Marine Detachments on board ships were disbanded. Throughout the late 19th and 20th centuries, Marine detachments served aboard Navy cruisers, battleships, and aircraft carriers. Marine detachments served in their traditional duties as

18252-434: The early history of the AFM, union locals were segregated for black and white musicians. Black and white locals eventually began to merge, starting with Los Angeles in 1953, and by 1974 all locals were integrated. Through lobbying efforts to amend copyright law and generate new, innovative agreements, the AFM continues its work to protect and compensate musicians in the increasingly digital world. The AFM & SAG-AFTRA Fund

18408-611: The end of the American Civil War to the end of the 19th century. They were called upon to stem political and labor unrest within the United States. Under Commandant Jacob Zeilin 's tenure, Marine customs and traditions took shape: the Corps adopted the Marine Corps emblem on 19 November 1868. It was during this time that "The Marines' Hymn" was first heard. Around 1883, the Marines adopted their current motto " Semper fidelis " ( Always Faithful ). John Philip Sousa ,

18564-630: The evacuation of American citizens from the U.S. Embassy in Tirana , Albania. Following the attacks on 11 September 2001 , President George W. Bush announced the Global War on Terrorism . The stated objective of the Global War on Terror is "the defeat of Al-Qaeda , other terrorist groups and any nation that supports or harbors terrorists". Since then, the Marine Corps, alongside the other military services, has engaged in global operations around

18720-421: 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

18876-410: 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

19032-410: The first time. The advent of recording and radio forever changed the landscape of musician employment. At AFM conventions, the union decried the use of canned music and forbid orchestra leaders from advertising their orchestras free of charge on radio. By the end of the 1920s, many factors had reduced the number of recording companies. As the nation recovered from World War I, technology advanced and there

19188-806: 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

19344-507: The funds, the lack of a scale increase angered some full-time recording musicians. Musicians were promised a voice at the next round of meetings in 1958, but talks broke down and a strike was called. When calls for Petrillo to reopen negotiations were rejected, a group of disgruntled Los Angeles musicians formed a dual union, the Musicians Guild of America. In 1946, Congress passed an act known as "the anti-Petrillo Act" that made it

19500-403: The helm. 501(c)(5) 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 the IRS Publication 557, in the Organization Reference Chart section,

19656-476: The importation of musicians from outside Canada and the US. By 1905, an official position on the International Executive Board was created to provide Canadian representation at the federation level. Early accomplishments of the union included setting the first scales for orchestras traveling with comic operas, musical comedies and grand opera. Among the pressing issues was competition from both foreign musicians and off-duty military musicians. In its first 10 years,

19812-409: The infantry is matched with the doctrine of "Every Marine [is] a rifleman", a precept of Commandant Alfred M. Gray, Jr. , emphasizing the infantry combat abilities of every Marine. All Marines, regardless of military specialization , receive training as a rifleman , and all officers receive additional training as infantry platoon commanders. During World War II at the Battle of Wake Island , when all

19968-460: 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

20124-455: The musician and composer, enlisted as a Marine apprentice at age 13, serving from 1867 until 1872, and again from 1880 to 1892 as the leader of the Marine Band . During the Spanish–American War (1898), Marines led American forces ashore in the Philippines, Cuba, and Puerto Rico , demonstrating their readiness for deployment. At Guantánamo Bay , Cuba, the Marines seized an advanced naval base that remains in use today. Between 1899 and 1916,

20280-472: The musicians’ collective action began with the New York City-based Musical Mutual Protective Union, which took the first steps toward creating uniform scales for different types of musical employment in 1878. By March 1886, delegates from 15 different protective unions across the US came together to form the National League of Musicians to discuss and rectify common issues, such as competition from traveling musicians. The American Federation of Labor recognized

20436-511: 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

20592-720: 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

20748-400: 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

20904-409: 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

21060-414: 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

21216-418: 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

21372-414: The provisions of the Foreign Service Act of 1946. A formal Memorandum of Agreement was signed between the Department of State and the Secretary of the Navy on 15 December 1948, and 83 Marines were deployed to overseas missions. During the first year of the program, 36 detachments were deployed worldwide. The Marine Corps was founded to serve as an infantry unit aboard naval vessels and was responsible for

21528-508: 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;

21684-407: The safe transport of instruments on planes and through customs. Disparate airline policies regarding the transportation of instruments long plagued musicians. This problem worsened after the 9/11 attacks and stricter security checks that followed. The AFM spent more than a decade trying to clarify and improve the ability of musicians to fly with instruments as carry-on baggage. These efforts resulted in

21840-427: The security of the ship and its crew by conducting offensive and defensive combat during boarding actions and defending the ship's officers from mutiny ; to the latter end, their quarters on the ship were often strategically positioned between the officers' quarters and the rest of the vessel. Continental Marines manned raiding parties, both at sea and ashore. America's first amphibious assault landing occurred early in

21996-449: The stations agreed to spend an additional $ 2 million to employ staff musicians, but the Department of Justice later ruled the agreement illegal. Labor leader James Petrillo took command of the AFM in 1940. He took a stronger stance, challenging technological unemployment. Among the most significant AFM actions was the 1942–44 musicians' strike (sometimes called the "Petrillo ban"), orchestrated to pressure record companies to agree to

22152-405: 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

22308-463: The table while Kenin negotiated favorable agreements with the recording, television and jingle industries. The Musicians Guild of America was defeated in a 1960 representation election and the AFM regained bargaining rights for motion-picture studios. During the 1960s, the AFM organized its political lobbying efforts, creating the TEMPO political action committee. Among the pressing issues of the day were government funding for music programs and repeal of

22464-415: The trade-union movement, but the offers produced deep divisions within the National League of Musicians. Some members objected to musicians being called laborers, insisting instead that they were "artists and professionals." As the American music scene prospered and more symphony orchestras were founded, the need for a national organization for musicians increased. In 1897, the union became international when

22620-471: The upcoming conflict. In World War II , the Marines performed a central role in the Pacific War , along with the U.S. Army. The battles of Guadalcanal , Bougainville , Tarawa , Guam , Tinian , Cape Gloucester , Saipan , Peleliu , Iwo Jima , and Okinawa saw fierce fighting between marines and the Imperial Japanese Army . Some 600,000 Americans served in the U.S. Marine Corps in World War II. The Battle of Iwo Jima, which began on 19 February 1945,

22776-443: The war, which were the first and last engagements of the conflict. Their most significant contribution was holding the center of General Andrew Jackson 's defensive line at the 1815 Battle of New Orleans , the final major battle and one of the most one-sided engagements of the war. With widespread news of the battle and the capture of HMS Cyane , HMS Levant and HMS Penguin , the final engagements between British and U.S. forces,

22932-413: The world in support of that mission. In spring 2009, President Barack Obama 's goal of reducing spending in the Defense Department was led by Secretary Robert Gates in a series of budget cuts that did not significantly change the Corps's budget and programs, cutting only the VH-71 Kestrel and resetting the VXX program. However, the National Commission on Fiscal Responsibility and Reform singled

23088-449: The world to represent professional musicians. It negotiates fair agreements, protects ownership of recorded music, secures benefits such as healthcare and pension, and lobbies legislators. In the US, it is known as the American Federation of Musicians (AFM), and in Canada, it is known as the Canadian Federation of Musicians/Fédération Canadienne des Musiciens (CFM/FCM). The AFM is affiliated with AFL–CIO [the largest federation of unions in

23244-731: The world. Petrillo organized a second recording ban from January 1 to December 14, 1948, in response to the Taft–Hartley Act . In the 1950s, the MPTF was reapportioned to form the AFM Pension Fund and the Sound Recording Special Payment Fund. Numerous labor actions in the following decades improved industry standards and working conditions for musicians. New agreements covered TV programs, cable TV, independent films and video games. Pension funds were established and musicians also secured groundbreaking contracts providing royalties for digital transmissions and from recordings of live performances. Petrillo’s tactics were not universally accepted. While his 1955 negotiations had led to increased payments into

23400-463: Was arguably the most famous Marine engagement of the war. The Japanese had learned from their defeats in the Marianas Campaign and prepared many fortified positions on the island including pillboxes and network of tunnels. The Japanese put up fierce resistance, but American forces reached the summit of Mount Suribachi on 23 February. The mission was accomplished with high losses of 26,000 American casualties and 22,000 Japanese. The Marines played

23556-434: Was created to administer and distribute statutory noninteractive digital performance and audio home recording royalties established under copyright law and royalties from various foreign territories. In 2020, more than 42,000 session musicians and vocalists in all 50 states and Canada shared $ 62 million in royalties collected by its Intellectual Property Rights Distribution Fund. The performance rights organization SoundExchange

23712-525: Was diversity in recording and producing music. In 1927, the first " talkie " motion picture was released and within two years, 20,000 musicians lost their jobs performing in theater pits for silent films. Minimum wage scales were created for vitaphone , movietone and phonograph recording work. In 1938, film companies signed their first contract with AFM at a time when musicians were losing income as phonograph records replaced radio orchestras and jukeboxes competed with live music in nightclubs. The AFM founded

23868-440: Was established to collect and distribute performance revenue from noninteractive digital services, including those on cable, satellite, and internet webcasts. It works on behalf of 650,000 creators and has paid more than $ 10 billion in distributions to date. The globalization of the industry has also increased the need for musicians to cross international borders for work. Among the challenges musicians face are regulations regarding

24024-413: Was not enough; Barney and Miller's forces were overrun. In all of 114 marines, 11 were killed and 16 wounded. During the battle Captain Miller's arm was badly wounded, for his gallant service in action, Miller was brevetted to the rank of Major USMC. After the war, the Marine Corps fell into a malaise that ended with the appointment of Archibald Henderson as its fifth commandant in 1820. Under his tenure,

24180-858: 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

24336-419: Was one of the worst days for American arms, though a few units and individuals performed heroic service. Notable among them were Commodore Joshua Barney's 500 sailors and the 120 marines under Captain Samuel Miller USMC, who inflicted the bulk of British casualties and were the only effective American resistance during the battle. A final desperate Marine counter attack, with the fighting at close quarters, however

#717282