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115-805: Alpharetta is a city in northern Fulton County, Georgia , United States, and part of the Atlanta metropolitan area . As of the 2020 U.S. census , Alpharetta's population was 65,818; in 2010, the population had been 57,551. In the 1830s, the Cherokee people in Georgia and elsewhere in the South were forcibly relocated to the Indian Territory (present-day Oklahoma ) under the Indian Removal Act . Pioneers and farmers later settled on

230-462: 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

345-524: 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

460-419: 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

575-508: A 7% total sales tax , including 4% state, 1% SPLOST , 1% homestead exemption , and 1% MARTA . Sales taxes apply through the entire county and its cities, except for Atlanta's additional 1% Municipal Option Sales Tax to fund capital improvements to its combined wastewater sewer systems (laying new pipes to separate storm sewers from sanitary sewers ), and to its drinking water system. Fulton County has lowered its general fund millage rate by 26% over an eight-year period. In early 2017,

690-669: A city. Such a result would essentially eliminate the county's home rule powers (granted statewide by a constitutional amendment to the Georgia State Constitution in the 1960s) to act as a municipality in unincorporated areas, and return it to being entirely the local extension of state government. In 2006, the General Assembly approved creation of two new cities, Milton and Johns Creek , which completed municipalization of North Fulton. The charters of these two new cities were ratified overwhelmingly in

805-414: 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

920-521: A direct result of possibly being permanently landlocked , many of the existing cities proposed annexations , while some communities drew-up incorporation plans. Voters in the area defined as the proposed city of South Fulton overwhelmingly rejected cityhood in September 2007. It was the only remaining unincorporated section of the county until the residents voted in November 2016 to incorporate as

1035-530: A long-running battle to incorporate their community as a city, which would make it independent of county council control. They were repeatedly blocked in the state legislature by Atlanta Democrats, but when control of state government switched to suburban Republicans after the 2002 and 2004 elections, the movement to charter the city picked up steam. The General Assembly approved creation of the city in 2005, and for this case, it suspended an existing state law that prohibited new cities (the only type of municipality in

1150-431: A place to walk, jog, inline skate and bike. The path includes additional mountain bike trails. The Taste of Alpharetta is an annual food festival featuring food from local restaurants, live music, and art exhibits during May. Admission is free; food ticket purchases are required. (Cash is not accepted.) Restaurants charge $ 2 to $ 8 per food sample. The Wire and Wood Alpharetta Songwriters Festival in downtown Alpharetta

1265-516: A political firestorm broke out in Atlanta when State Senator Sam Zamarripa (Democrat from Atlanta) suggested that the cities in North Fulton be allowed to secede and form Milton County in exchange for Atlanta and Fulton County consolidating their governments into a new "Atlanta County". South Fulton residents were strongly opposed to Fulton County's possible future division. Fulton County has

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1380-757: 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

1495-417: 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

1610-534: A referendum held July 18, 2006. Voters in the Chattahoochee Hills community of southwest Fulton (west of Cascade-Palmetto Highway) voted overwhelmingly to incorporate in June 2007. The city became incorporated on December 1, 2007. The General Assembly approved a proposal to form a new city called South Fulton . Its proposed boundaries were to include those areas still unincorporated on July 1, 2007. As

1725-565: A single county in Georgia. The demographic character of the Democratic Party has changed, as conservative whites, previously its chief members in the South, have mostly shifted to the Republican Party. In Fulton County, Democrats are composed primarily of liberal urbanites of various ethnicities and a growing contingent of suburban voters. Fulton is served by 4 Representatives in the U.S. House, with David Scott representing

1840-474: A small number of slaves. Throughout the American Civil War (1861-65), local men participated in combat or served in the home guard; however, Union forces did not advance north of Roswell, which is situated roughly six miles to the southwest. Alpharetta is in northern Fulton County and is bordered to the southeast by Johns Creek , to the south and west by Roswell , to the north by Milton , and to

1955-446: 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

2070-463: 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

2185-590: A technology startup incubator . As of early 2020 about ten companies have "graduated" from Tech Alpharetta's incubator and were hiring employees in the North Fulton County region. Cynergy Data is headquartered in Alpharetta, as was NetBank when it existed. The Downtown Alpharetta Welcome Center is at 178 South Main Street and offers more than 200 complimentary brochures providing information on

2300-590: 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

2415-642: Is Atlanta , the state capital. About 90% of the city of Atlanta is within Fulton County; the remaining portion is in DeKalb County . Fulton County is the principal county of the Atlanta–Sandy Springs–Roswell metropolitan statistical area . Fulton County was created in 1853 from the western half of DeKalb County . It was named in honor of Robert Fulton , the man who created the first commercially successful steamboat in 1807. After

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2530-576: 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

2645-646: 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

2760-540: Is an advisory organization established by the City of Alpharetta in 2012. The organization is an independent, 501(c)(6) nonprofit organization that aims to help Alpharetta lead in technology innovation. Tech Alpharetta runs an advisory board of technology companies based in the city, holds monthly technology events for technology executives, and operates the Tech Alpharetta Innovation Center,

2875-442: 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

2990-679: Is at 10800 Davis Drive. It is also home to the Atlanta Sparks special needs hockey team. The Alpharetta Arboretum at Wills Park was established in September 2008 and includes 26 trees. A brochure about the arboretum guides readers through a walking tour of the trees and is available at the Downtown Alpharetta Welcome Center. The Alpharetta Arboretum at Cogburn Road Park was established in December 2008 and showcases seven trees. A complimentary brochure for

3105-504: Is held in October with free admission. Avalon is a multi-use development on the east side of downtown adjacent to State Route 400. It includes 500,000 square feet (46,000 m) of retail space, a 12-screen Regal Cinemas theater, 105,000 square feet (9,800 m) of office space over retail, 101 single-family residences and 250 luxury rental homes. The Exiles Rugby Football Club is based in Alpharetta. Exiles RFC Men's side compete in

3220-641: Is held the first Saturday in October in downtown Alpharetta. The Scarecrow Harvest is held the first Saturday in October in downtown Alpharetta. The streets are lined with 100 scarecrows to celebrate its fall spirit. Ameris Bank Amphitheatre is a 12,000-capacity outdoor venue that serves as the summer home of the Grammy Award-winning Atlanta Symphony Orchestra and hosts acts like the Dave Matthews Band , Rod Stewart , Phish , Steve Miller Band and

3335-571: Is in Johns Creek , the school's location is often stated to be in Alpharetta. Perimeter College at Georgia State University , Gwinnett Technical College and Reinhardt University have campuses in Alpharetta. Atlanta-Fulton Public Library System operates the Alpharetta Branch. Alpharetta is governed by a city council composed of six members and a mayor. The mayor and council members serve staggered four-year terms: Alpharetta

3450-513: Is located just west-southwest of Atlanta's city limit . It is run by the county as a municipal or general aviation airport, serving business jets and private aircraft. 501(c)(6) A 501(c) organization is a nonprofit organization in the federal law of the United States according to Internal Revenue Code (26 U.S.C. § 501(c)). Such organizations are exempt from some federal income taxes . Sections 503 through 505 set out

3565-451: Is not directly served by MARTA trains, but is connected by multiple bus routes. Connecting Alpharetta to the rest of Metro Atlanta via heavy rail has been studied. Fulton County, Georgia Fulton County is a county in the north-central portion of the U.S. state of Georgia . As of the 2020 United States census , the population was 1,066,710, making it the state's most populous county. Its county seat and most populous city

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3680-402: 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,

3795-612: 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

3910-414: Is part of USDA hardiness zone 7b. As of the 2020 United States census , there were 65,818 people, 25,391 households, and 18,167 families residing in the city. According to the city's 2022 Annual Comprehensive Financial Report, the city's top private sector employers were: Complexes in the area include: Alpharetta invested in optical fibre since the 1980s and hosts multiple data centers . In 2019,

4025-575: 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

4140-402: 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,

4255-418: 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

4370-524: 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

4485-453: Is the major highway through north Fulton, and Interstate 85 to the southwest. MARTA serves most of the county, and along with Clayton and Dekalb County, Fulton pays a 1% sales tax to fund it. MARTA train service in Fulton is currently limited to the cities of Atlanta, Sandy Springs, East Point, and College Park, as well as the airport . Bus service covers most of the remainder, except

4600-591: 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

4715-609: Is water. The county is located in the Piedmont region of the state in the foothills of the Blue Ridge Mountains to the north. The shape of the county resembles a sword with its handle at the northeastern part, and the tip at the southwestern portion. Going from north to south, the northernmost portion of Fulton County, encompassing Milton and northern Alpharetta , is located in the Etowah River sub-basin of

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4830-712: The ACT River Basin (Alabama-Coosa-Tallapoosa River Basin). The rest of north and central Fulton, to downtown Atlanta , is located in the Upper Chattahoochee River sub-basin of the ACF River Basin (Apalachicola-Chattahoochee-Flint River Basin). The bulk of south Fulton County, from Atlanta to Palmetto , is located in the Middle Chattahoochee River - Lake Harding sub-basin of the larger ACF River Basin, with just

4945-504: The American Civil War , there was considerable violence against freedmen in the county. During the post-Reconstruction period, violence and the number of lynchings of blacks increased in the late 19th century, as whites exercised terrorism to re-establish and maintain white supremacy . Whites lynched 35 African Americans here from 1877 to 1950; according to the Georgia Lynching Project, 24 were killed in 1906. This

5060-465: The Eagles . North Point Community Church is based in Alpharetta. It is the main campus of North Point Ministries, the nation's largest church organization, run by evangelical preacher Andy Stanley . The campus welcomes more than 5,000 people every Sunday. The Alpharetta Symphony is an orchestra based in Alpharetta. The Walk of Memories is at American Legion Post 201 and pays tribute to veterans of

5175-828: The Georgia Barbarians . Exiles Men's head coach , Richard Krueger, was selected and appointed as head coach of the Georgia Barbarians in 2023 by the Executive of the Georgia Rugby Union; to replace retiring Barbarians head coach Jesse Posnansky of High Country Rugby Football Club . In addition to adult rugby, the Exiles have a partnership with Rebels Rugby . Rebels Rugby are a local youth rugby club of U10 to U18 boys and girls sides who compete in both Rugby Sevens and Rugby XVs tournaments across

5290-748: The Georgia Rugby Union . Having won the Union Championship's Redmond Cup in 2023 against the Gainesville Spartans Rugby Football Club in the state final. The Exiles RFC Women's side currently competes in Rugby Sevens tournaments across the southeastern United States. Both Exiles Men's and Women's sides have players who have been selected to compete on the Georgia Rugby Union's respective state representative Men's and Women's select sides of

5405-412: The U.S. Armed Forces , community and friends, with a brick walk inscribed with names of all Georgia residents killed in service during and after World War II. A separate section is reserved for survivors. A tank and helicopter are on display. The Alpharetta Big Creek Greenway is a 6.1-mile-long (9.8 km), 12-foot-wide (3.7 m) concrete path that meanders through the woods along Big Creek, offering

5520-507: The fintech industry in the Atlanta area was a driver of data center expansion in Alpharetta. While supported by tax breaks from Fulton County authorities, data center expansion run into limitations from state regulations and local zoning authorities in 2024, as capacity in Atlanta tripled from 200 MW to over 700 MW in 2023. Tech Alpharetta (formerly known as the Alpharetta Technology Commission or simply ATC)

5635-439: 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

5750-567: The 19th-century song " The Blue Juniata "; it may also be derived from alpha , the first letter of the Greek alphabet. The Simeon and Jane Rucker Log House , built in 1833, was listed on the National Register of Historic Places in 1997. The inhabitants of the area, primarily Methodists and Baptists, engaged in various occupations such as farming, blacksmithing, milling, merchandising, carpentry, and ditching. A number of them possessed

5865-436: 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

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5980-457: 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

6095-477: 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

6210-470: The Board of Commissioners is elected at-large for the county-wide position. The vice chairman is elected by peers on a yearly basis. Atlanta is the largest city in Fulton County, occupying the county's narrow center section and thus geographically dividing the county's northern and southern portions. Atlanta's last major annexation in 1952 brought over 118 square miles (310 km ) into the city, including

6325-457: 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

6440-708: The Fulton County Sheriff's Office include process serving , providing security at county buildings, courtrooms, jail and other public areas, and administration of the Fulton County Jail . In 1992 Jacquelyn Harrison Barrett was elected Sheriff, making her the first African-American woman to serve as Sheriff in the United States. However, Barrett was suspended from office in 2004 by governor Sonny Perdue . Almost every major highway, and every major Interstate highway , in metro Atlanta passes through Fulton County. Outside Atlanta proper, Georgia 400

6555-1025: 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

6670-423: 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

6785-563: The Library System, a new Central library was opened to the public in May 1988. The building was designed by Marcel Breuer, a participant in the innovative Bauhaus movement, working side by side with his associate Hamilton Smith. The Central Library was dedicated on May 25, 1980, and Breuer would die a year later in July 1981 at the age of 81. In 2002 after a hundred years of library service to

6900-560: 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

7015-564: The Supreme Court struck down the part of the McCain-Feingold Act that prohibited 501(c)(4)s, 501(c)(5)s, and 501(c)(6)s from broadcasting electioneering communications. The Act defined an electioneering communication as a communication that mentions a candidate's name 60 days before a primary or 30 days before a general election. Contributions to 501(c)(4) organizations are not tax-deductible as charitable donations unless

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7130-404: 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

7245-552: The affluent areas of North Fulton have increasingly complained that the Fulton County Board of Commissioners has ignored their needs, taking taxes collected in North Fulton, and spending them on programs and services in less wealthy South Fulton. In 2005, responding to pressure from North Fulton, the Georgia General Assembly directed Fulton County, alone among all the counties in the state, to limit

7360-509: The affluent suburb of Buckhead . The movement to create a city of Sandy Springs , launched in the early 1970s and reaching fruition in 2005, was largely an effort to prevent additional annexations by the city of Atlanta, and later to wrest local control from the county commission . Fulton County is one of the most reliably Democratic counties in the entire nation. It has voted Democratic in every presidential election since 1876 except those of 1928 and in 1972, when George McGovern could not win

7475-421: The arboretum is available at the Downtown Alpharetta Welcome Center and provides a starting point for a self-guided walking tour. The Alpharetta Farmers Market is a weekly farmers' market in the downtown area that opens every Saturday from 8 AM to 12:30 PM from April to October, and features farmers and gardeners from the surrounding area selling fresh vegetables, flowers, and edible goods such as jam. The market

7590-497: The arrest of rapper and Fulton County native Playboi Carti and for the indictment of former President Donald Trump by Fani Willis in the Georgia election interference case , along with other Trump associates such as Rudy Giuliani . According to the U.S. Census Bureau , the county has a total area of 534 square miles (1,380 km ), of which 527 square miles (1,360 km ) is land and 7.7 square miles (20 km ) (1.4%)

7705-555: 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

7820-603: 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

7935-486: The city afterward. The Georgia legislature effectively completed disenfranchisement of African Americans in 1908, with constitutional amendments that raised barriers to voter registration and voting, excluding them from the political system . At the beginning of 1932, as an austerity measure to save money during the Great Depression , Fulton County annexed Milton County to the north and Campbell County to

8050-560: The city limits of Atlanta are served by the Fulton County School System . All portions within Atlanta are served by Atlanta Public Schools . The Atlanta-Fulton County Library system began in 1902 as the Carnegie Library of Atlanta, one of the first public libraries in the United States. In 1935, the city of Atlanta and the Fulton County Board of Commissioners signed a contract under which library service

8165-406: The city of Sandy Springs stimulated the founding of two additional cities, resulting in no unincorporated areas remaining in north Fulton. In a domino effect , the residents of southwest Fulton voted in referendums to create additional cities. In 2007, one of these two referendums passed and the other was defeated, but later passed in 2016. Since the 1970s, residents of Sandy Springs had waged

8280-433: The city of South Fulton, Georgia . Prior to that vote North Fulton, which is overwhelmingly Republican, and members of the state legislature, had discussed forcing South Fulton residents to incorporate as a city in order to force Fulton County out of the municipal services business. Some residents of suburban north Fulton have advocated since the early 2000's that they be allowed to secede and re-form Milton County , after

8395-408: 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

8510-725: 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

8625-565: The county comes from the residents of south Fulton County, who say that the proposed separation is racially motivated. State Senator Vincent Fort , an Atlanta Democrat and a member of the Georgia Legislative Black Caucus, very strongly opposes the plan to split the county. "If it gets to the floor, there will be blood on the walls", Fort stated. "As much as you would like to think it's not racial, it's difficult to draw any other conclusion", he later added. In 2006

8740-728: The county lived at or below the poverty line. Companies headquartered in Fulton County include AFC Enterprises (Popeyes Chicken/Cinnabon), AT&T Mobility , Chick-fil-A , Children's Healthcare of Atlanta , Church's Texas Chicken , The Coca-Cola Company , Cox Enterprises , Delta Air Lines , Earthlink , Equifax , First Data , Georgia-Pacific , Global Payments, Inc. , InterContinental Hotels Group , IBM Internet Security Systems, Mirant Corp., Newell Rubbermaid , Northside Hospital, Piedmont Healthcare, Porsche Cars North America, Saint Joseph's Hospital, Southern Company , United Parcel Service , are based in various cities throughout Fulton County. All portions of Fulton County outside of

8855-422: The county that was absorbed into Fulton County in 1932 during the Great Depression . Fulton County, in comparison to the state's other counties, is physically large. Its population is greater than that of each of the six smallest U.S. states . The demographic make-up of Fulton County has changed considerably in recent decades. The northern portion of the county, a suburban area, is among the most affluent areas in

8970-427: The county was $ 37,211. About 12.0% of families and 15.3% of the population were below the poverty line , including 22.0% of those under age 18 and 12.0% of those age 65 or over. At the 2022 American Community Survey , its median household income grew to $ 90,346 with a per capita income of $ 59,689. Among its population, 53% earned from $ 50,000 to $ 200,000 annually, and 28% earned less than $ 50,000. Approximately 12.7% of

9085-469: The county, reflecting the county's historically positive population growth with exception to the 1980 U.S. census . In 2020, the county had a racial and ethnic makeup of 42.07% Black or African Americans, 37.95% non-Hispanic whites, 0.15% American Indians and Alaska Natives, 7.56% Asian Americans, 0.04% Pacific Islander Americans, 0.60% some other race, 3.54% multiracial Americans, and 8.09% Hispanic or Latinos of any race. In 2010, its racial and ethnic makeup

9200-533: The eastern edges of south Fulton, from Palmetto northeast through Union Hill to Hapeville , in the Upper Flint River sub-basin of the same larger ACF River Basin. There are 15 cities within Fulton County. Four cities include land outside of the county (Atlanta, College Park, Palmetto, and Mountain Park) but still have their center of government and the majority of their land within Fulton County. After

9315-421: 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

9430-410: 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

9545-590: The expenditure of funds to the geographic region of the county where they were collected. The Fulton County Commission contested this law, known as the "Shafer Amendment" after Sen. David Shafer ( Republican from Duluth ), in a lawsuit that went to the Georgia Supreme Court . On June 19, 2006, the Court upheld the law, ruling that the Shafer Amendment was constitutional. The creation of

9660-447: The formation of South Fulton in 2017, the only unincorporated part of the county is Fulton Industrial Boulevard, from roughly Fulton Brown Airport (Brown's Field) down to Fairburn Rd. (concurrent with GA-158 and GA-166) This led to Fulton County becoming the first county in Georgia to suspend all city services. According to the 2020 United States census , there were 1,066,710 people, 439,578 households, and 238,444 families residing in

9775-460: 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

9890-426: The location of numerous national and international headquarters for leading companies, attracting highly skilled employees from around the country. This led to the city and county becoming more cosmopolitan and diverse. In 1992, Fulton County elected the first African-American woman, Jacquelyn Harrison Barrett , to the position of Sheriff in the history of the United States. In 2023, Fulton County received news for

10005-449: The nation and is majority white. It was formerly a Republican stronghold, but has seen a shift toward the Democratic Party since the early 2010s. In 2018, Lucy McBath won the 6th Congressional District, the majority of which is in North Fulton. The central and southern portion of the county, which includes the city of Atlanta and its core satellite cities to the south, is overwhelmingly Democratic and majority black. It contains some of

10120-698: The newly vacated land, situated along a former Cherokee trail stretching from the North Georgia mountains to the Chattahoochee River . One of the area's first permanent landmarks was the New Prospect Camp Ground (also known as the Methodist Camp Ground), beside a natural spring near what is now downtown Alpharetta. It later served as a trading post for the exchanging of goods among settlers. Known as

10235-583: The northeast by unincorporated land in Forsyth County . Downtown Alpharetta is 26 miles (42 km) north of downtown Atlanta . According to the United States Census Bureau , Alpharetta has an area of 27.3 square miles (70.7 km), of which 26.9 square miles (69.7 km) is land and 0.39 square miles (1.0 km), or 1.37%, is water. Alpharetta has a humid subtropical climate ( Köppen climate classification : Cfa ) and

10350-511: 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

10465-720: 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

10580-400: 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

10695-409: 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

10810-414: 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

10925-469: The poorest sections in the metropolitan area, but also has wealthy sections, particularly in Midtown Atlanta, many east Atlanta neighborhoods, and in the suburban neighborhoods along Cascade Road beyond I-285. Cascade Heights and Sandtown , located in the southwest region of Fulton County, are predominantly affluent African American in population. The chief opponents to the proposed division of

11040-418: 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

11155-508: 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;

11270-465: The public, a major renovation of the Central Library was completed. Fulton County is governed by a seven-member board of commissioners , whose members are elected from single-member districts . They serve staggered four-year terms. The county has a county manager system of government, in which day-to-day operation of the county is handled by a manager appointed by the board. The chairman of

11385-560: The requirements for obtaining such exemptions. Many states refer to Section 501(c) for definitions of organizations exempt from state taxation as well. 501(c) organizations can receive unlimited contributions from individuals, corporations , and unions . 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

11500-521: The rural areas in the far southwest and Johns Creek. North Fulton residents have been asking for service, to extend the North Line ten miles (16 km) up the Georgia 400 corridor , from Perimeter Center to the fellow edge city of Alpharetta. However, as the only major transit system in the country that its state government will not fund, there is no money to expand the system. Sales taxes now go entirely to operating, maintaining , and refurbishing

11615-481: The southeastern United States. The Exiles Rugby Football Club's training grounds are located at Innovation Academy in Alpharetta. North Park, Wills Park, and Webb Bridge Park feature 15 lighted tennis courts along with 8 asphalt pickleball courts at North Park. Tennis lessons, clinics, camps, and leagues are available. The city is served by Fulton County Schools . The Roman Catholic Archdiocese of Atlanta operates Holy Redeemer Catholic School ( K-8 ). Although it

11730-445: The southern suburbs, Lucy McBath representing Johns Creek , and John Lewis representing the core of Atlanta until his death on July 17, 2020. Lewis was succeeded by Nikema Williams . Republican Rich McCormick represents most of North Fulton. Geographically remote from each other, the northern and southern sections of the county have grown increasingly at odds over issues related to taxes and distribution of services. Residents of

11845-442: The southwest, to centralize administration. That resulted in the current long shape of the county along 80 miles (130 km) of the Chattahoochee River . On May 9 of that year, neighboring Cobb County ceded the city of Roswell and lands lying east of Willeo Creek to Fulton County so that it would be more contiguous with the lands ceded from Milton County. In the second half of the 20th century, Atlanta and Fulton county became

11960-420: The state's first (and so far only) fractional-percent sales taxes took effect in Fulton. Atlanta added an additional 0.5% for MARTA and 0.4% T SPLOST for other transportation projects, while anti- transit Republican legislators from north Fulton blocked a countywide referendum on improving and extending MARTA, and instead allowed only a vote on a 0.75% TSPLOST for more roads in the areas outside Atlanta. This puts

12075-435: The state) from being within three miles (4.8 km) of an existing one. The citizens of Sandy Springs voted 94% in favor of ratifying the city charter in a referendum held on June 21, 2005. The new city was officially incorporated later that year at midnight on December 1. Creation of Sandy Springs was a catalyst for municipalization of the entire county, in which local groups would attempt to incorporate every area into

12190-460: 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

12305-625: The surrounding area. The center is open Monday to Friday from 9 a.m. to 5 p.m., and a Virtual Information Kiosk is available on Saturdays from 10 a.m. to 4 p.m. The Downtown Alpharetta Historic District is in the center of Alpharetta, at the intersection of North & South Streets with Milton Avenue and Academy Street. Around this area are several historic buildings from the late 19th century and earlier. The downtown area, providing dining and shopping, has been restored with widened brick sidewalks. Modern buildings have been replaced with period structures. The Alpharetta Family Skate Center (aka The Cooler)

12420-409: The system. Xpress GA / RTA provides commuter bus service from the outer suburbs of Fulton County, the city of Sandy Springs to Midtown and Downtown Atlanta. Hartsfield-Jackson Atlanta International Airport straddles the border with Clayton County to the south and is the busiest airport in the world. The Fulton County Airport , often called Charlie Brown Field after politician Charles M. Brown ,

12535-652: The total sales tax at 8.9% in Atlanta and 7.75% in the rest of the county, with 4% less on groceries . Fulton County's budget of $ 1.2 billion funds an array of resident services. With 34 branches, the Atlanta-Fulton Public Library System is one of the largest library systems in Georgia. Human services programs include one of the strongest senior center networks in metro Atlanta, including four multi-purpose senior facilities. The county also provides funding to nonprofits with FRESH and Human Services grants . The responsibilities of

12650-421: The town of Milton through July 1858, the city of Alpharetta was chartered on December 11, 1858, with boundaries extending in a 0.5-mile (0.8 km) radius from the city courthouse. It served as the county seat of Milton County until 1931, when Milton County merged with Fulton County to avoid bankruptcy during the Great Depression . The city's name may be a variation of a fictional Indian girl, Alfarata, in

12765-436: Was 43.50% Black or African American, 40.85% non-Hispanic white, 0.17% American Indian and Alaska Native, 5.57% Asian, 0.03% Pacific Islander, 0.28% some other race, 1.71% multiracial, and 7.88% Hispanic or Latino of any race. In 2010, the median income for a household in the county was $ 56,709 and the median income for a family was $ 75,579. Males had a median income of $ 56,439 versus $ 42,697 for females. The per capita income for

12880-572: Was extended to all of Fulton County. Then in 1982, Georgia voters passed a constitutional Amendment authorizing the transfer of responsibility for the Library system from the city of Atlanta to the county. On July 1, 1983, the transfer finally became official, and the system was renamed the Atlanta-Fulton Public Library System. Under the leadership of Ella Gaines Yates , who was the first African American director of

12995-513: Was named "Best Saturday Morning Excursion" in 2007 by Atlanta magazine. The Mansell House and Gardens is a 1912 Queen Anne style home that serves as a special event facility in Alpharetta. It is home to the Alpharetta Historical Society. The Milton Log Cabin was built by Future Farmers of America students during the 1934–35 school year and resembles life during the late 19th century. The Alpharetta Brew Moon Fest

13110-858: 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

13225-526: Was the highest total in the state. With a total of 589, Georgia was second to Mississippi in its total number of lynchings in this period. In addition to individual lynchings, during the Atlanta Race Riot of 1906, whites killed at least 25 African Americans; the number may have been considerably higher. Two white persons died during the riot; one a woman who died of a heart attack. The violence affected black residential and business development in

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