Misplaced Pages

#835164

82-530: Reproductive Freedom for All , formerly NARAL Pro-Choice America and commonly known as simply NARAL ( / ˈ n ɛər əl / NAIR -əl ), is a non-profit 501(c)(4) organization in the United States that engages in lobbying , political action , and advocacy efforts to oppose restrictions on abortion , to expand access to legal abortion and birth control , and to support paid parental leave and protection against pregnancy discrimination . NARAL

164-462: 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

246-574: A psychiatrist in medical school, he worked for a summer in the Fergus Falls Minnesota State Hospital for the Insane. This experience left him discouraged since there was little they could do to treat patients at that time except to keep them out of harm's way. After Breslow returned to medical school for his senior year, he shared his feelings with a friend and faculty member who introduced him to Gaylord Anderson ,

328-671: 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

410-524: 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

492-419: 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

574-695: A Nominating Committee. In addition, the Board adopted a very specific program of action that focused on winning repeal in New York and other key states. Only one year after NARAL's formation, the New York state legislature voted to legalize abortion , and the new law went into effect on July 1, 1970. On that day, NARAL held a medical conference at NYU Medical School to train physicians in non-hospital abortion techniques. From 1969 until early 1973, NARAL worked with other groups to repeal state abortion laws and oversee

656-414: 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

738-716: A new professor of public health. Anderson interested Breslow in a career in epidemiology . Breslow worked from 1941 to 1943 as a public health officer for the Minnesota Department of Health . During World War II Breslow served in the United States Army as a public health officer on a ship sent to the Pacific. After the war, Breslow took a position with the California State Department of Public Health . In 1946 he became

820-640: 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, the following is an exact list of 501(c) organization types (29 in total) and their corresponding descriptions. Under Section 511,

902-502: A paper proposing ways to reorganize the public health system in the United States to more effectively support public health. He and his co-authors identified ten essential public health services which should be seen as part of an "Ecologic Model of Health" in which people are considered in the broad context of their social and physical environments, and interventions are targeted at policies with broad health impacts. Public health

SECTION 10

#1732776241836

984-757: 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

1066-417: 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

1148-446: 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

1230-463: 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

1312-590: 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

1394-576: 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

1476-646: 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

1558-442: 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

1640-768: Is associated with the NARAL Pro-Choice America Foundation, a 501(c)(3) organization, and the NARAL Pro-Choice America PAC, a political action committee . Founded in 1969, NARAL is the oldest extant abortion rights advocacy group in the United States, though it was predated by a few now-defunct groups, including the Society for Humane Abortion and the Association for the Study of Abortion . The precursor to NARAL

1722-503: Is equated with community health. Breslow was considered an exemplary doctor as well as a genuinely good person. In an obituary written by one of his former protégées it says, "I was one of Lester's preventative medicine residents 15 years ago…Having had an opportunity to observe him engage with 'paupers' and 'kings,' I can attest to his treatment of all with respect and appreciation for their humanity, abilities, and contributions. I can also attest to his refusal to accept anything less than

SECTION 20

#1732776241836

1804-402: 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,

1886-612: 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

1968-575: 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

2050-402: 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,

2132-418: 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

2214-524: 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

2296-591: 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

2378-708: The American Public Health Association , the Association of Schools of Public Health and the International Epidemiological Association . Breslow served as founding editor of the Annual Review of Public Health from 1980–1990. Breslow received a B.A. in psychology from the University of Minnesota in 1935, followed by his M.D. in 1938 and M.P.H. in 1941. While studying to be

2460-744: The International Epidemiological Association from 1964-1968. In 1968, Breslow became Professor of Public Health at the University of California, Los Angeles . As of 1970, he became Dean of the Jonathan and Karin Fielding School of Public Health, UCLA. Also during this time, Breslow served as President of the American Public Health Association from 1968-1969. In 1969, he was elected founding co-president of NARAL Pro-Choice America with Congresswoman Shirley Chisholm . From 1973-1975, he served as President of

2542-474: The March for Women's Lives in 2004. NARAL also sponsors public sex education , and tracks state and national legislation affecting laws regarding abortion, women's health and rights. NARAL currently recruits members from the general public through state chapters. In 2005, NARAL Pro-Choice America was criticized for an ad campaign that targeted U.S. Supreme Court chief justice nominee John Roberts , and withdrew

Reproductive Freedom for All - Misplaced Pages Continue

2624-533: The World Health Organization 's efforts to redefine health as a state of “physical, mental and social well-being.” The Alameda County Study was also the first to look at the impact of social networks on mortality. Degree of social connectedness was found to be a major predictor of mortality risk, as those with more connections to family, friends, and community were likely to live longer. Breslow and others identify two eras in public health,

2706-456: The "Alameda 7": 1) Having never smoked 2) Drinking moderately or not at all (defined as drinking no more than five drinks at one sitting) 3) Sleeping 7–8 hours a night 4) Exercising 5) Maintaining an appropriate body weight for one's height 6) Avoiding snacks 7) Eating breakfast regularly. Breslow's data showed that a 45-year-old with six or more of these healthy habits could expect a lifespan of 11 years more than someone who had three or less of

2788-439: 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

2870-923: The 1940s and ’50s, Breslow did definitive studies on smoking's harm to human health. President Harry Truman appointed Breslow as Director of the President's Commission on the Health Needs of the Nation , which reported in 1952. Smoking and Health: Report of the Advisory Committee to the Surgeon General of the Public Health Service , published in 1964, drew upon Breslow's research on the links between smoking cigarettes and lung diseases such as cancer. From 1960-1965, Breslow served as Chief of Preventive Medicine Services of

2952-428: The 1998 bombing shown in the ad. The ad was retracted under pressure from other pro-abortion rights groups, as undercutting the credibility of the abortion rights cause. In 2006, NARAL was criticized by some other pro-abortion rights political activists for supporting former Republicans Lincoln Chafee and Michael Bloomberg , and for supporting moderate or conservative Democrats . 501(c)(4) For example,

3034-436: 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

3116-457: 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

3198-653: 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. Lester Breslow Lester Breslow (March 17, 1915 in Bismarck, North Dakota , USA – April 9, 2012 in Los Angeles , California , USA)

3280-477: 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

3362-598: The Association of Schools of Public Health. As of 1980, Breslow became professor emeritus at UCLA, continuing to do research and write. Breslow was the founding editor of the Annual Review of Public Health from 1980–1990. He was elected as a fellow of the American Association for the Advancement of Science in 1982, and held that honor at the same time as his son, Norman E. Breslow , who

Reproductive Freedom for All - Misplaced Pages Continue

3444-545: The California State Department of Public Health. From 1965-1968, he was the Director of the California State Department of Public Health. Ronald Reagan , then Governor of California, chose to replace Breslow, a Democrat, due to “philosophical differences” over cuts in medical care for the poor. Breslow spoke of himself as “a political activist for disadvantaged people.” He served as president of

3526-590: The Court's repeal of restrictive laws, NARAL became the National Abortion Rights Action League in late 1973. In 2003, the organization dropped the long form name in favor of "NARAL Pro-Choice America". That same year, the organization launched a massive television and print campaign, to make abortion a key issue in the 2004 elections. From 1987 until 2006, Ann McGuiness was development director of NARAL. Karen Mulhauser served as

3608-457: 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

3690-672: The Founding Chief of the Bureau of Chronic Disease Control of the California State Department of Public Health where he introduced innovative programs in the surveillance, prevention, and control of chronic disease that became national models. These included the establishment of the California Tumor Registry in 1947. A voluntary initiative targeting hospitals, the registry is credited with educating doctors, increasing their skills, and improving patient care. In

3772-423: 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

3854-835: The Repeal of Abortion Laws , NARAL was established at the "First National Conference on Abortion Laws: Modification or Repeal?" held February 14–16, 1969, in Chicago. Its formation was announced on the front page of The New York Times . The conference, sponsored by 21 organizations and attended by 350 people, included a planning session for NARAL and the report of NARAL's pre-formation planning committee: Lawrence Lader of New York City, Garrett Hardin of California, and Dr. Lonny Myers of Chicago. Key conference speakers included obstetrician / gynecologist Bernard Nathanson (who later became an anti-abortion activist), journalist Lawrence Lader, and women's rights advocate Betty Friedan . The conference

3936-560: 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

4018-564: 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

4100-404: 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

4182-485: The ad. The ad featured anti-abortion violence survivor Emily Lyons , and claimed that as U.S. Deputy Solicitor-General, Roberts had supported "violent fringe groups and a convicted clinic bomber". While Roberts did argue before the Supreme Court that a 19th-century statute directed against the Ku Klux Klan did not apply to protesters outside abortion clinics , the case in question occurred almost seven years before

SECTION 50

#1732776241836

4264-555: 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

4346-603: 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

4428-408: 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

4510-725: 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

4592-580: The discretion of the mother. The conference voted to adopt the more radical repeal position. Those agents attending the session elected a 12-person Planning Committee for NARAL's formation: Lawrence Lader (Chairman), Ruth Proskauer Smith (Vice-Chair), Ruth Cusack (Secretary), Beatrice McClintock (Treasurer), Constance Bille Finnerty (Secretary), Mrs. Marc Hughes Fisher, Betty Friedan, Norval Morris, Stewart Mott, Dr. Bernard Nathanson , Edna Smith, and Percy Sutton. The committee held its first official meeting in New York on February 25, 1969. It hired Lee Gidding as

4674-740: The etiology of chronic illness and the ecological conditions in which disease occurs. One of his most famous works is with the Human Population Laboratory in Alameda County where he identified a correlation between various lifestyle issues and mortality. Between 1965 and 1985, Breslow tracked approximately 7,000 adults in a longitudinal study that examined the relationship between mortality rates, health status, social networks, and potentially relevant personal characteristics and behaviors. Breslow identified seven habits characteristic of healthy people, since referred to as

4756-421: 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

4838-410: 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

4920-636: The first Executive Director; she opened NARAL's office in New York City on March 3. Several founding leaders, including Lader and Proskauer Smith, were previously active in the more conservative, pro-reform Association for the Study of Abortion founded in 1965. A number were also active in groups associated with the population movement, such as the Association for Voluntary Sterilization and Zero Population Growth . The Planning Committee, meeting regularly between February and September 1969, defined NARAL's purpose and program, drafted bylaws to submit to

5002-425: The first focused on communicable diseases and the second on chronic diseases as the leading cause of death. Breslow suggests that a third era would focus on health as opposed to illness, and emphasize the means of promoting well-being and leading satisfying lives. Breslow believed that health should be regarded as a resource for everyday life, as opposed to just a way to prevent disease. In 2010, he co-authored

SECTION 60

#1732776241836

5084-512: The first national executive director from 1974 to 1982.The next NARAL leader was Nanette Falkenburg, who served from 1982 until 1985; Kate Michelman became the next director until she announced her retirement in 2004. Nancy Keenan , formerly the Montana Superintendent of Schools, became President of NARAL and served until February 2013. Ilyse Hogue was the group's president from 2013 to 2021. In November 2021, NARAL announced

5166-453: The healthy habits. Breslow and others have developed health risk appraisal scales to assess overall health status (adjusted for age) based on behavioral information. The Alameda study helped to bring about a broader view of health and disease. It established that a person's health did not depend solely on exposure to disease (a one disease-one cause model) but also to their general susceptibility to disease. The results are in alignment with

5248-707: The hire of their current president, Mini Timmaraju , who is the first woman of color to lead the organization. NARAL Pro-Choice America uses numerous tactics to lobby for access to abortion and birth control in the U.S., as well as to promote paid parental leave and stop pregnancy discrimination. They track state and federal legislation, endorse candidates, and run advertising and education campaigns on these issues. It sponsors lawsuits against governments and hospitals, donates money to politicians supportive of abortion rights through its political action committee , and organizes its members to contact members of Congress and urge them to support NARAL's positions. NARAL sponsored

5330-460: The implementation of abortion policies in those few states that had liberalized their laws. On January 22, 1973, in Roe v. Wade , the U.S. Supreme Court held that, during the first three months of pregnancy, abortion should be a private decision between a woman and her doctor, and that during the second three months, state regulation should be permitted only to protect the health of the woman. To reflect

5412-460: 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

5494-686: The membership for approval, prepared a slate to run for the Board of Directors, and directed NARAL's activities. The Committee defined NARAL's purpose as follows: NARAL, recognizing the fundamental human right of a woman to limit her own reproduction, is dedicated to eliminating all laws and practices that would compel any woman to bear a child against her will. To that end, it proposes to initiate and co-ordinate political, social, and legal action of individuals and groups concerned with providing safe operations by qualified physicians for all women seeking them, regardless of economic status. The original NARAL program had six parts: The Board of Directors, elected by

5576-478: The membership, officially replaced the Planning Committee at the first Board meeting, held on September 27, 1969. The Board elected Honorary Officers (Co-Presidents Dr. Lester Breslow and Congresswoman Shirley Chisholm and Senator Maurine Neuberger as Vice President), Officers (including New York City Councilwoman Carol Greitzer as President), an Executive Committee (Lawrence Lader, Chairman), and

5658-511: 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

5740-720: 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

5822-400: 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

5904-409: 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

5986-414: 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

6068-418: 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

6150-508: 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;

6232-460: The statute to include real estate boards. In 1966, professional football leagues were added to the described organizations. The Revenue Act of 1913 related to professional football leagues had both antitrust and tax provisions: The antitrust provision was enacted to permit the merger of the National and American Football Leagues to go forward without fear of an antitrust challenge under either

6314-559: Was an American physician who promoted public health . Breslow's career had a significant impact. He is credited with pioneering chronic disease prevention and health behavior intervention. His work with the Human Population Laboratory in the Alameda County Study established the connection between mortality and lifestyle issues like exercise, diet, sleep, smoking, and alcohol. He has been called "Mr. Public Health". Among other positions, Breslow served as president of

6396-777: Was elected in 1984. Breslow became chair of the Ad-Hoc Tobacco Prevention Interim Advisory Committee in 1989, and was the vice-chair of the Tobacco Education Oversight Committee for California, 1990–1996. In 1993, he published "California's Proposition 99 on Tobacco, and its Impact". Breslow was appointed to lead the Los Angeles County Public Health Commission in 1997, tasked with reviewing "across-the-board operations of public health". Breslow

6478-858: 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

6560-553: Was split between those favoring abortion law "reform" and those favoring "repeal". The more conservative reform position favored adopting something like the American Law Institute guidelines, which would liberalize existing abortion law by allowing abortion to preserve the physical or mental health of the mother, or in the case of pregnancies resulting from rape or incest. The repeal position, led by Betty Friedan and Conni Bille, favored "ad libitum" abortion rights at

6642-552: Was the Association to Repeal Abortion Laws (ARAL). ARAL was an expansion of the "Army of Three" which was made up of abortion rights activists Pat Maginnis , Rowena Gurner, and financial investor Lana Phelan. The Army of Three organized and distributed referral lists of people performing illegal abortions and held classes on do-it-yourself abortions in California. Originally called the National Association for

6724-455: Was the editor-in-chief of the four-volume Encyclopedia of Public Health (2002). He also published a memoir, A life in public health (2005). Breslow's work over more than half of a century made a very large impact on the world of public health. He is credited with pioneering chronic disease prevention and health behavior intervention. Among the techniques he employed were multiphasic screening and morbidity surveys. He explored both

#835164