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108-485: The National Vaccine Information Center (NVIC), founded under the name Dissatisfied Parents Together (DPT) in 1982, is an American 501(c)(3) organization that has been widely criticized as a leading source of fearmongering and misinformation about vaccines. While NVIC describes itself as the "oldest and largest consumer-led organization advocating for the institution of vaccine safety and informed consent protections", it promotes false and misleading information including

216-462: 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

324-625: A healthy diet are also recommended. Supportive care in severe cases includes treatment to relieve symptoms , fluid therapy , oxygen support and prone positioning , and medications or devices to support other affected vital organs. More severe cases may need treatment in hospital. In those with low oxygen levels, use of the glucocorticoid dexamethasone is recommended to reduce mortality. Noninvasive ventilation and, ultimately, admission to an intensive care unit for mechanical ventilation may be required to support breathing. Extracorporeal membrane oxygenation (ECMO) has been used to address

432-627: A variant of concern (VoC) or a variant of interest (VoI). Many of these variants have shared the more infectious D614G . As of May 2023, the WHO had downgraded all variants of concern to previously circulating as these were no longer detected in new infections. Sub-lineages of the Omicron variant (BA.1 – BA.5) were considered separate VoCs by the WHO until they were downgraded in March 2023 as no longer widely circulating. As of 24 September 2024 ,

540-524: 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

648-419: 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

756-557: A book, DPT: A Shot in the Dark , which asserted an association between the whole cell pertussis (whooping cough) vaccine in the DPT shot and autism . The Centers for Disease Control and Prevention now recommend the newer acellular pertussis vaccines (DTaP and Tdap), and whole cell pertussis vaccines are no longer used in the US. because of adverse effects unrelated to autism. In the early 1980s,

864-414: 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

972-493: A comprehensive international study. Such deaths include deaths due to healthcare capacity constraints and priorities, as well as reluctance to seek care (to avoid possible infection). Further research may help distinguish the proportions directly caused by COVID-19 from those caused by indirect consequences of the pandemic. In May 2022, the WHO estimated the number of excess deaths by the end of 2021 to be 14.9 million compared to 5.4 million reported COVID-19 deaths, with

1080-595: A large number of people". During the COVID-19 pandemic, as with other pandemics, the meaning of this term has been challenged. The end of a pandemic or other epidemic only rarely involves the total disappearance of a disease, and historically, much less attention has been given to defining the ends of epidemics than their beginnings. The ends of particular epidemics have been defined in a variety of ways, differing according to academic field, and differently based on location and social group. An epidemic's end can be considered

1188-451: A median range of 0.24% to 1.49%. IFRs rise as a function of age (from 0.002% at age 10 and 0.01% at age 25, to 0.4% at age 55, 1.4% at age 65, 4.6% at age 75, and 15% at age 85). These rates vary by a factor of ≈10,000 across the age groups. For comparison, the IFR for middle-aged adults is two orders of magnitude higher than the annualised risk of a fatal automobile accident and much higher than

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1296-757: 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

1404-417: 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

1512-824: A random sample have consistently found that total infections considerably exceed the reported case counts. Many countries, early on, had official policies to not test those with only mild symptoms. The strongest risk factors for severe illness are obesity, complications of diabetes , anxiety disorders, and the total number of conditions. During the start of the COVID-19 pandemic it was not clear whether young people were less likely to be infected, or less likely to develop symptoms and be tested. A retrospective cohort study in China found that children and adults were just as likely to be infected. Among more thorough studies, preliminary results from 9 April 2020 found that in Gangelt ,

1620-491: A small growth of their social media base, while other anti-vaccination groups such as Children's Health Defense saw their impact increase considerably on systems such as Instagram during the COVID-19 pandemic. In April 2020, the organization was identified as one of the greatest disseminators of COVID-19 misinformation on Facebook. Although the NVIC claims to be supported primarily by small donations, 40% of its funding came from

1728-461: A social phenomenon, not just a biological one. Time reported in March 2024 that expert opinions differ on whether or not COVID-19 is considered endemic or pandemic, and that the WHO continued to call the disease a pandemic on its website. During the initial outbreak in Wuhan , the virus and disease were commonly referred to as "coronavirus", "Wuhan coronavirus", "the coronavirus outbreak" and

1836-446: 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

1944-463: 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

2052-451: A test. Conversely, deaths of people who died from underlying conditions following a positive test may be included. Countries such as Belgium include deaths from suspected cases, including those without a test, thereby increasing counts. Official death counts have been claimed to underreport the actual death toll, because excess mortality (the number of deaths in a period compared to a long-term average) data show an increase in deaths that

2160-590: 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

2268-576: 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

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2376-646: 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

2484-442: 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

2592-518: Is associated with COVID-19 and is reported in as many as 88% of cases. The disease is mainly transmitted via the respiratory route when people inhale droplets and small airborne particles (that form an aerosol ) that infected people exhale as they breathe, talk, cough, sneeze, or sing. Infected people are more likely to transmit COVID-19 when they are physically close to other non-infected individuals. However, infection can occur over longer distances, particularly indoors. SARS‑CoV‑2 belongs to

2700-611: Is discouraged altogether by the World Health Organization (WHO), due to limited evidence of its efficacy. The severity of COVID-19 varies. It may take a mild course with few or no symptoms, resembling other common upper respiratory diseases such as the common cold . In 3–4% of cases (7.4% for those over age 65) symptoms are severe enough to cause hospitalisation. Mild cases typically recover within two weeks, while those with severe or critical diseases may take three to six weeks to recover. Among those who have died,

2808-439: Is intended to provide acquired immunity against severe acute respiratory syndrome coronavirus 2 (SARS‑CoV‑2), the virus that causes coronavirus disease 2019 ( COVID-19 ). Prior to the COVID-19 pandemic, an established body of knowledge existed about the structure and function of coronaviruses causing diseases like severe acute respiratory syndrome (SARS) and Middle East respiratory syndrome (MERS). This knowledge accelerated

2916-490: Is not explained by COVID-19 deaths alone. Using such data, estimates of the true number of deaths from COVID-19 worldwide have included a range from 18.2 to 33.5 million (≈27.4 million) by 18 November 2023 by The Economist , as well as over 18.5 million by 1 April 2023 by the Institute for Health Metrics and Evaluation and ≈18.2 million (earlier) deaths between 1 January 2020, and 31 December 2021, by

3024-402: 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,

3132-612: 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

3240-575: 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

3348-402: Is related to the common union interests of its members. 501(c)(5) organizations can receive unlimited contributions from corporations, individuals, and labor unions. The names and addresses of contributors are not required to be made available for public inspection. All other information, including the amount of contributions, the description of noncash contributions, and any other information,

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3456-418: 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

3564-524: 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

3672-591: 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

3780-452: Is the ratio of deaths to diagnoses. This metric can be misleading because of the delay between symptom onset and death and because testing focuses on symptomatic individuals. Based on Johns Hopkins University statistics, the global CFR was 1.02 percent (6,881,955 deaths for 676,609,955 cases) as of 10 March 2023. The number varies by region and has generally declined over time. Several variants have been named by WHO and labelled as

3888-406: Is the seventh known coronavirus to infect people, after 229E , NL63 , OC43 , HKU1 , MERS-CoV , and the original SARS-CoV . The standard method of testing for presence of SARS-CoV-2 is a nucleic acid test , which detects the presence of viral RNA fragments. As these tests detect RNA but not infectious virus, its "ability to determine duration of infectivity of patients is limited." The test

3996-614: Is typically done on respiratory samples obtained by a nasopharyngeal swab ; however, a nasal swab or sputum sample may also be used. The WHO has published several testing protocols for the disease. Preventive measures to reduce the chances of infection include getting vaccinated, staying at home or spending more time outdoors, avoiding crowded places, keeping distance from others, wearing a mask in public, ventilating indoor spaces, managing potential exposure durations, washing hands with soap and water often and for at least twenty seconds, practising good respiratory hygiene, and avoiding touching

4104-455: Is willfully cautious, containing extensive and important warnings such as "Reports of death to VAERS following vaccination do not necessarily mean the vaccine caused the death" and others. The website states : HHS's VAERS data replicated by Medalerts is known to be frequently misrepresented by anti-vaccines sources. The journalist Michael Specter described the NVIC as: The NVIC falsely asserts that there has been inadequate research into

4212-670: The American Academy of Pediatrics stated, "By providing advertising space to an organization like the NVIC... you are putting thousands of lives of children at risk." A controversial ad produced by NVIC regarding preventive measures for influenza was aired on some Delta Air Lines flights, prompting the president of the American Academy of Pediatrics to write a letter to the CEO of Delta on November 4, 2011, urging Delta to "remove these harmful messages." An online petition

4320-514: The Huanan Seafood Wholesale Market there, but it is possible that human-to-human transmission began earlier. Molecular clock analysis suggests that the first cases were likely to have been between October and November 2019. The scientific consensus is that the virus is most likely of a zoonotic origin, from bats or another closely related mammal. While other explanations such as speculations that SARS-CoV-2

4428-407: The Institute for Health Metrics and Evaluation estimating the true number of cases as of early 2022 to be in the billions. One measure that public health officials and policymakers have used to monitor the pandemic and guide decision-making is the test positivity rate ("percent positive"). According to Johns Hopkins in 2020, one benchmark for a "too high" per cent positive is 5%, which was used by

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4536-503: The Paycheck Protection Program , even though it had opposed federal vaccination campaigns and spread misinformation about vaccines. Because of the latter behavior, in early 2021 Facebook disallowed the group from purchasing advertising on its networks. On October 16–18, NVIC hosted the 2020 International Public Conference on Vaccination, which aimed to coordinate messaging between the main anti-vaccination groups in

4644-632: The United States Department of Health and Human Services . Since 2003, the NVIC has maintained a website named Medalerts.org, which republishes the CDC's Vaccine Adverse Event Reporting System data without its appropriate methodological transparency and warnings. This has led to misleading attributions of deaths to the COVID-19 vaccines . The organization was co-founded in 1982 by Jeff Schwartz, Barbara Loe Fisher, and Kathi Williams under

4752-602: The basic reproduction number (R 0 ) for COVID-19 in January 2020 were between 1.4 and 2.5, but a subsequent analysis claimed that it may be about 5.7 (with a 95 per cent confidence interval of 3.8 to 8.9). In December 2021, the number of cases continued to climb due to several factors, including new COVID-19 variants. As of that 28   December, 282,790,822 individuals worldwide had been confirmed as infected. As of 14 April 2022 , over 500 million cases were confirmed globally. Most cases are unconfirmed, with

4860-479: The coronavirus pandemic and COVID pandemic ), caused by severe acute respiratory syndrome coronavirus 2 ( SARS-CoV-2 ), began with an outbreak of COVID-19 in Wuhan , China, in December 2019. It spread to other areas of Asia, and then worldwide in early 2020. The World Health Organization (WHO) declared the outbreak a public health emergency of international concern (PHEIC) on 30 January 2020, and assessed

4968-474: The variants of interest as specified by the World Health Organization are BA.2.86 and JN.1, and the variants under monitoring are JN.1.7, KP.2, KP.3, KP.3.1.1, JN.1.18, LB.1, and XEC. Symptoms of COVID-19 are variable, ranging from mild symptoms to severe illness. Common symptoms include headache, loss of smell and taste , nasal congestion and runny nose , cough, muscle pain , sore throat , fever, diarrhoea , and breathing difficulties . People with

5076-429: The "Wuhan coronavirus outbreak", with the disease sometimes called "Wuhan pneumonia ". In January 2020, the WHO recommended 2019-nCoV and 2019-nCoV acute respiratory disease as interim names for the virus and disease per 2015 international guidelines against using geographical locations (e.g. Wuhan, China), animal species, or groups of people in disease and virus names in part to prevent social stigma . WHO finalised

5184-522: The "litany of effects is interesting, given that to the best of my knowledge (and I've looked) none of them has actually been linked to vaccines in real medical studies." The NVIC received criticism in April 2011 for ads that it placed on a jumbotron in Times Square . The ads criticized childhood immunization and promoted an alternative medicine website. In a letter to CBS , which owned the jumbotron,

5292-439: 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

5400-436: 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

5508-457: The 501(c)(6) organization's activities consists of political activity, in which case a tax deduction is allowed only for the portion of membership dues that are for other activities. Every organization, including a 501(c)(6) organization, that expressly advocates for the election or defeat of a particular political candidate and spends more than $ 250 during a calendar year must disclose the name of each person who contributed more than $ 200 during

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5616-465: 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. COVID-19 pandemic The COVID-19 pandemic (also known as

5724-477: 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

5832-457: 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

5940-1025: The IRS Publication 557, in the Organization Reference Chart section, the following is an exact list of 501(c) organization types (29 in total) and their corresponding descriptions. Under Section 511, a 501(c) organization is subject to tax on its " unrelated business income ", whether or not the organization actually makes a profit, but not including selling donated merchandise or other business or trade carried on by volunteers, or certain bingo games. Disposal of donated goods valued over $ 2,500, or acceptance of goods worth over $ 5,000 may also trigger special filing and record-keeping requirements. Tax exemption does not excuse an organization from maintaining proper records and filing any required annual or special-purpose tax returns , e.g., 26 U.S.C.   § 6033 and 26 U.S.C.   § 6050L . Prior to 2008, an annual return

6048-423: 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

6156-576: The National Vaccine Information Center in the early 1990s. Like other anti-vaccination groups, NVIC has been investing heavily into its social media presence in the 2010s. In addition to developing their own social media channels, the organization pushes anti-vaccination messages to online gatherings of young parents, anti- GMO activists and wellness enthusiasts. However, due the group's decision to stick to Facebook as their main social media channel, they experienced only

6264-560: 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

6372-564: 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

6480-467: The United States. Donors' contributions to a 501(c)(3) organization are tax-deductible only if the contribution is for the use of the 501(c)(3) organization, and that the 501(c)(3) organization is not merely serving as an agent or conduit of a foreign charitable organization. Additional procedures are required of 501(c)(3) organizations that are private foundations . A 501(c)(4) organization

6588-640: The WHO in the past. As of 10 March 2023, more than 6.88   million deaths had been attributed to COVID-19. The first confirmed death was in Wuhan on 9 January 2020. These numbers vary by region and over time, influenced by testing volume, healthcare system quality, treatment options, government response, time since the initial outbreak, and population characteristics, such as age, sex, and overall health. Multiple measures are used to quantify mortality. Official death counts typically include people who died after testing positive. Such counts exclude deaths without

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6696-419: The WHO, US, European Union, and Australia. On 12 November 2022, the WHO released its Global Vaccine Market Report. The report indicated that "inequitable distribution is not unique to COVID-19 vaccines"; countries that are not economically strong struggle to obtain vaccines. On 14 November 2022, the first inhalable vaccine was introduced, developed by Chinese biopharmaceutical company CanSino Biologics , in

6804-400: The anti-vaccination activist and distributor of vitamin supplements Joseph Mercola , who provided $ 2.9 million between 2009 and 2018. The funds were provided through Mercola's Natural Health Research Foundation. Barry Segal's Focus for Health foundation is also contributing to NVIC, with $ 400,000 between 2011 and 2017. In 2020 the NVIC took and received a federal loan of US$ 136,070 through

6912-448: The broad family of viruses known as coronaviruses . It is a positive-sense single-stranded RNA (+ssRNA) virus, with a single linear RNA segment. Coronaviruses infect humans, other mammals, including livestock and companion animals, and avian species. Human coronaviruses are capable of causing illnesses ranging from the common cold to more severe diseases such as Middle East respiratory syndrome (MERS, fatality rate ≈34%). SARS-CoV-2

7020-555: 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

7128-603: 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

7236-648: The centre of a major infection cluster in Germany, 15 per cent of a population sample tested positive for antibodies . Screening for COVID-19 in pregnant women in New York City , and blood donors in the Netherlands, found rates of positive antibody tests that indicated more infections than reported. Seroprevalence -based estimates are conservative as some studies show that persons with mild symptoms do not have detectable antibodies. Initial estimates of

7344-760: The city of Shanghai, China. For the first two years of the pandemic, no specific and effective treatment or cure was available. In 2021, the European Medicines Agency's (EMA) Committee for Medicinal Products for Human Use (CHMP) approved the oral antiviral protease inhibitor , Paxlovid (nirmatrelvir plus the HIV antiviral ritonavir ), to treat adult patients. FDA later gave it an EUA. Most cases of COVID-19 are mild. In these, supportive care includes medication such as paracetamol or NSAIDs to relieve symptoms (fever, body aches, cough), adequate intake of oral fluids and rest. Good personal hygiene and

7452-408: 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

7560-725: 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

7668-671: The context of the COVID-19 pandemic . The attendees included Robert F. Kennedy Jr. 's Children's Health Defense and Del Bigtree speaking for the Informed Consent Action Network , as well as Joseph Mercola , Andrew Wakefield and Sherri Tenpenny . NVIC's Medalerts republication of Vaccine Adverse Event Reporting System data, done without CDC's detailed warning of the data limitations, had led to incorrect interpretations and misleading reports attributing deaths to COVID-19 vaccines. The original United States Department of Health and Human Services VAERS website

7776-484: The cumulative number of infected individuals (including asymptomatic and undiagnosed infections and excluding vaccinated infected individuals). It is expressed in percentage points. Other studies refer to this metric as the infection fatality risk . In November 2020, a review article in Nature reported estimates of population-weighted IFRs for various countries, excluding deaths in elderly care facilities, and found

7884-441: The development of various vaccine platforms during early 2020. The initial focus of SARS-CoV-2 vaccines was on preventing symptomatic and severe illness. The COVID-19 vaccines are widely credited for their role in reducing the severity and death caused by COVID-19. As of March 2023, more than 5.5 billion people had received one or more doses (11.8 billion in total) in over 197 countries. The Oxford-AstraZeneca vaccine

7992-504: The discredited claim that vaccines cause autism, and its campaigns portray vaccination as risky, encouraging people to consider "alternatives." In April 2020, the organization was identified as one of the greatest disseminators of COVID-19 misinformation on Facebook. Despite its name, the National Vaccine Information Center bears no relation to the National Vaccine Advisory Committee, an advisory body of

8100-421: 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

8208-410: 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

8316-513: The eyes, nose, or mouth with unwashed hands. Those diagnosed with COVID-19 or who believe they may be infected are advised by healthcare authorities to stay home except to get medical care, call ahead before visiting a healthcare provider, wear a face mask before entering the healthcare provider's office and when in any room or vehicle with another person, cover coughs and sneezes with a tissue, regularly wash hands with soap and water and avoid sharing personal household items. A COVID-19 vaccine

8424-474: The general public beginning in December 2020, made available through government and international programs such as COVAX , aiming to provide vaccine equity . Treatments include novel antiviral drugs and symptom control. Common mitigation measures during the public health emergency included travel restrictions , lockdowns , business restrictions and closures, workplace hazard controls , mask mandates , quarantines, testing systems, and contact tracing of

8532-665: The infected. The pandemic caused severe social and economic disruption around the world, including the largest global recession since the Great Depression . Widespread supply shortages , including food shortages , were caused by supply chain disruptions and panic buying . Reduced human activity led to an unprecedented temporary decrease in pollution . Educational institutions and public areas were partially or fully closed in many jurisdictions, and many events were cancelled or postponed during 2020 and 2021. Telework became much more common for white-collar workers as

8640-439: The issue of respiratory failure. Existing drugs such as hydroxychloroquine , lopinavir/ritonavir , and ivermectin are not recommended by US or European health authorities, as there is no good evidence they have any useful effect. The antiviral remdesivir is available in the US, Canada, Australia, and several other countries, with varying restrictions; however, it is not recommended for use with mechanical ventilation, and

8748-460: 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

8856-490: The link between the rise in the number of children diagnosed with autism and mass vaccination programs. There have been a number of peer-reviewed studies and meta-analyses that have shown no correlation between vaccine administration and autism diagnosis, and there is no biological plausibility for vaccines to cause autism, as autism is not an immune-mediated disease. The skeptic and science blogger Phil Plait notes that while "On their site they take "vaccine injuries" as given,"

8964-576: The majority of the unreported 9.5 million deaths believed to be direct deaths due the virus, rather than indirect deaths. Some deaths were because people with other conditions could not access medical services . A December 2022 WHO study estimated excess deaths from the pandemic during 2020 and 2021, again concluding ≈14.8 million excess early deaths occurred, reaffirming and detailing their prior calculations from May as well as updating them, addressing criticisms. These numbers do not include measures like years of potential life lost and may make

9072-455: The name Dissatisfied Parents Together (DPT). Each of them had observed the health of one of their children deteriorate at some point after receiving a dose of the DPT vaccine and had watched a television broadcast of the film DPT: Vaccine Roulette , which drew an erroneous causal link between DPT vaccines and illnesses of some children who received them. In 1985, Fisher and Harris Coulter co-authored

9180-511: 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

9288-495: The official names COVID-19 and SARS-CoV-2 on 11 February 2020. Tedros Adhanom Ghebreyesus explained: CO   for corona , VI   for virus , D   for disease and 19 for when the outbreak was first identified (31 December 2019). WHO additionally uses "the COVID-19 virus" and "the virus responsible for COVID-19" in public communications. WHO named variants of concern and variants of interest using Greek letters . The initial practice of naming them according to where

9396-720: 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

9504-400: 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

9612-541: The organization joined with the American Academy of Pediatrics to draft the original legislation for the National Childhood Vaccine Injury Act of 1986, which created a federal vaccine injury compensation program, mandated doctors to give parents vaccine benefit and risk information, and required the recording and reporting of vaccine injuries and deaths (see Vaccine Adverse Event Reporting System ). The organization changed its name to

9720-409: 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

9828-414: 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

9936-427: The outbreak as having become a pandemic on 11 March. COVID-19 symptoms range from asymptomatic to deadly, but most commonly include fever, sore throat , nocturnal cough , and fatigue. Transmission of the virus is often through airborne particles . Mutations have produced many strains (variants) with varying degrees of infectivity and virulence . COVID-19 vaccines were developed rapidly and deployed to

10044-407: The pandemic 2021's leading cause of death . The time between symptom onset and death ranges from   6 to 41 days, typically about 14 days. Mortality rates increase as a function of age. People at the greatest mortality risk are the elderly and those with underlying conditions. The infection fatality ratio (IFR) is the cumulative number of deaths attributed to the disease divided by

10152-495: The pandemic evolved. Misinformation circulated through social media and mass media , and political tensions intensified . The pandemic raised issues of racial and geographic discrimination , health equity , and the balance between public health imperatives and individual rights . The WHO ended the PHEIC for COVID-19 on 5 May 2023. The disease has continued to circulate, but as of 2024, experts were uncertain as to whether it

10260-415: The population's age structure and the age-specific pattern of infections. There have also been reviews that have compared the fatality rate of this pandemic with prior pandemics, such as MERS-CoV. For comparison the infection mortality rate of seasonal flu in the United States is 0.1%, which is 13 times lower than COVID-19. Another metric in assessing death rate is the case fatality ratio (CFR), which

10368-418: 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

10476-508: 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;

10584-462: The risk of dying from seasonal influenza . In December 2020, a systematic review and meta-analysis estimated that population-weighted IFR was 0.5% to 1% in some countries (France, Netherlands, New Zealand, and Portugal), 1% to 2% in other countries (Australia, England, Lithuania, and Spain), and about 2.5% in Italy. This study reported that most of the differences reflected corresponding differences in

10692-496: The same infection may have different symptoms, and their symptoms may change over time. Three common clusters of symptoms have been identified: one respiratory symptom cluster with cough, sputum , shortness of breath, and fever; a musculoskeletal symptom cluster with muscle and joint pain, headache, and fatigue; a cluster of digestive symptoms with abdominal pain, vomiting, and diarrhoea. In people without prior ear, nose, and throat disorders, loss of taste combined with loss of smell

10800-460: 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

10908-411: The time from symptom onset to death has ranged from two to eight weeks. Prolonged prothrombin time and elevated C-reactive protein levels on admission to the hospital are associated with severe course of COVID-19 and with a transfer to intensive care units (ICU). Between 5% and 50% of COVID-19 patients experience long COVID , a condition characterised by long-term consequences persisting after

11016-694: The typical convalescence period of the disease. The most commonly reported clinical presentations are fatigue and memory problems, as well as malaise , headaches, shortness of breath , loss of smell, muscle weakness , low fever and cognitive dysfunction . Many countries attempted to slow or stop the spread of COVID-19 by recommending, mandating or prohibiting behaviour changes, while others relied primarily on providing information. Measures ranged from public advisories to stringent lockdowns. Outbreak control strategies are divided into elimination and mitigation. Experts differentiate between elimination strategies (known as " zero-COVID ") that aim to completely stop

11124-543: The variants were identified (e.g. Delta began as the " Indian variant") is no longer common. A more systematic naming scheme reflects the variant's PANGO lineage (e.g., Omicron 's lineage is B.1.1.529) and is used for other variants. SARS-CoV-2 is a virus closely related to bat coronaviruses , pangolin coronaviruses, and SARS-CoV . The first known outbreak (the 2019–2020 COVID-19 outbreak in mainland China ) started in Wuhan , Hubei, China, in December 2019. Many early cases were linked to people who had visited

11232-443: Was accidentally released from a laboratory have been proposed, as of 2021 these were not supported by evidence. Official "case" counts refer to the number of people who have been tested for COVID-19 and whose test has been confirmed positive according to official protocols whether or not they experienced symptomatic disease. Due to the effect of sampling bias , studies which obtain a more accurate number by extrapolating from

11340-608: Was also set up to urge Delta to remove the ads. The refusal of Delta Air Lines to stop showing the ad immediately prompted the Institute for Science in Medicine to protest and to call the decision: 501(c) organization#501.28c.29.283.29 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

11448-858: 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

11556-457: Was still a pandemic. Pandemics and their ends are not well-defined, and whether or not one has ended differs according to the definition used. As of 24 November 2024, COVID-19 has caused 7,075,455 confirmed deaths. The COVID-19 pandemic ranks as the fifth- deadliest pandemic or epidemic in history . In epidemiology , a pandemic is defined as "an epidemic occurring over a very wide area, crossing international boundaries, and usually affecting

11664-509: Was the most widely used. According to a June 2022 study, COVID-19 vaccines prevented an additional 14.4 million to 19.8 million deaths in 185 countries and territories from 8 December 2020 to 8 December 2021. On 8 November 2022, the first recombinant protein-based COVID-19 vaccine (Novavax's booster Nuvaxovid ) was authorised for use in adults in the United Kingdom. It has subsequently received endorsement/authorisation from

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