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107-535: Smithsonian Affiliations is a division of the Smithsonian Institution that establishes long-term partnerships with non-Smithsonian museums and educational and cultural organizations in order to share collections, exhibitions and educational strategies and conduct joint research. Partner organizations are known as " Smithsonian Affiliates ". The Smithsonian Affiliations program was established in 1996 by Smithsonian Secretary I. Michael Heyman with

214-545: A safe harbor for the "substantial part" test, the United States Congress enacted §501(h), called the Conable election after its author, Representative Barber Conable . The section establishes limits based on operating budget that a charity can use to determine if it meets the substantial test. This changes the prohibition against direct intervention in partisan contests only for lobbying. The organization

321-584: A botanical garden, and a museum that was designed to have a national and permanent status. The former occupied space where the present Botanic Garden sits. The museum contained specimens of zoology, botany, archeology, fossils, etc., some of which were passed on to the Smithsonian Institution after its formation. The institute's charter expired in 1838, but its spirit lived on in the National Institution , founded in 1840. With

428-509: A candidate in some manner, or (c) favor a candidate or group of candidates, constitute prohibited participation or intervention. Since section 501(c)(3)'s political-activity prohibition was enacted, "commentators and litigants have challenged the provision on numerous constitutional grounds", such as freedom of speech , vagueness , and equal protection and selective prosecution. Historically, Supreme Court decisions, such as Regan v. Taxation with Representation of Washington , suggested that

535-595: A choice between two sets of rules establishing an upper bound for their lobbying activities. Section 501(c)(3) organizations risk loss of their tax-exempt status if these rules are violated. An organization that loses its 501(c)(3) status due to being engaged in political activities cannot subsequently qualify for 501(c)(3) status. Churches must meet specific requirements to obtain and maintain tax-exempt status; these are outlined in "IRS Publication 1828: Tax Guide for Churches and Religious Organizations". This guide outlines activities allowed and not allowed by churches under

642-544: A church's principal means of accomplishing its religious purposes must be to assemble regularly a group of individuals related by common worship and faith." The United States Tax Court has stated that, while a church can certainly broadcast its religious services by radio, radio broadcasts themselves do not constitute a congregation unless there is a group of people physically attending those religious services. A church can conduct worship services in various specific locations rather than in one official location. A church may have

749-477: A copy of the institution's mission statement, an organizational chart, an annual report, and a facilities report that follows the American Alliance of Museums format. Once approved, Affiliates sign a Smithsonian Affiliations Agreement and are assigned a National Outreach Manager to oversee loans and projects. All loan agreements are set for defined period of time. Affiliate organizations participate in

856-411: A foreign subsidiary to facilitate charitable work in a foreign country, then donors' contributions to the 501(c)(3) organization are tax-deductible even if intended to fund the foreign charitable activities. If a foreign organization sets up a 501(c)(3) organization for the sole purpose of raising funds for the foreign organization, and the 501(c)(3) organization sends substantially all contributions to

963-444: A limited amount of lobbying to influence legislation. Although the law states that "no substantial part" of a public charity's activities can go to lobbying, charities with large budgets may lawfully expend a million dollars (under the "expenditure" test) or more (under the "substantial part" test) per year on lobbying. The Internal Revenue Service has never defined the term "substantial part" with respect to lobbying. To establish

1070-783: A manner consistent with a particular religion's religious beliefs does not qualify as a tax-exempt church. Organizations described in section 501(c)(3) are prohibited from conducting political campaign activities to intervene in elections to public office. The Internal Revenue Service website elaborates on this prohibition: Under the Internal Revenue Code, all section 501(c)(3) organizations are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office. Contributions to political campaign funds or public statements of position (verbal or written) made on behalf of

1177-467: A non-partisan manner do not constitute prohibited political campaign activity. In addition, other activities intended to encourage people to participate in the electoral process, such as voter registration and get-out-the-vote drives, would not be prohibited political campaign activity if conducted in a non-partisan manner. On the other hand, voter education or registration activities with evidence of bias that (a) favor one candidate over another, (b) oppose

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1284-495: A number of professional training, outreach, and programming initiatives coordinated by the Smithsonian Affiliations office. The Smithsonian Affiliations program supports, develops, and organizes a number of collaborative programs to promote education in science, art, history, and culture. Affiliate organizations exchange ideas, professional research, and information about programming and exhibitions through

1391-591: A paid, one-month internship. Pilar O'Leary launched the program when she served as executive director of the Smithsonian Latino Center. According to the Latino Center, O'Leary told the press in 2007: "Our goal is to help our Young Ambassadors become the next generation of leaders in the arts and culture fields. This program encourages students to be proud of their roots and learn more about their cultural heritage to inspire them to educate

1498-442: A significant number of people associate themselves with the church on a regular basis, even if the church does not have a traditional established list of individual members. In order to qualify as a tax-exempt church, church activities must be a significant part of the organization's operations. An organization whose operations include a substantial nonexempt commercial purposes, such as operating restaurants and grocery stores in

1605-423: A significant portion of a church school's curriculum is religious education. For a payment to be a tax-deductible charitable contribution, it must be a voluntary transfer of money or other property with no expectation of procuring financial benefit equal to the transfer amount. Before donating to a 501(c)(3) organization, a donor can consult the searchable online IRS list of charitable organizations to verify that

1712-432: A tax deduction on a charitable gift to a 501(c)(3) organization that is organized and operated exclusively for religious, charitable, scientific, literary or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals. An individual may not take

1819-440: A tax deduction on gifts made to a 501(c)(3) organization that is organized and operated exclusively for the testing for public safety. In the case of tuition fees paid to a private 501(c)(3) school or a church school, the payments are not tax-deductible charitable contributions because they are payments for services rendered to the payee or the payee's children. The payments are not tax-deductible charitable contributions even if

1926-818: A three-wheel Westcoaster Mailster used by the United States Postal Service in the 1960s, and two oil on canvass paintings of U.S. Supreme Court Justice Thurgood Marshall and Seneca Chief Red Jacket . The National Museum of American History loaned Kermit the Frog to the National Mississippi River Museum and Aquarium in Dubuque, Iowa for use in the exhibit Toadally Frogs! The Annmarie Sculpture Garden in Solomons, Maryland has over 20 sculptures on loan from

2033-594: A variety of activities including lecture, traveling exhibitions, workshops and reciprocal membership. Affiliate organizations share research, exhibitions, and institutional updates through a variety of social media including the Smithsonian Affiliations website, the Affiliate Blog, the quarterly newsletter The Affiliate , the electronic newsletter E-Affiliate , YouTube , Flickr , Facebook and Twitter . The following are representative samples of loans of artifacts, works of art, and scientific specimens loaned by

2140-527: A year and includes as ex officio members the chief justice of the United States and the vice president of the United States . The nominal head of the institution is the chancellor , an office which has traditionally been held by the chief justice. In September 2007, the board created the position of chair of the Board of Regents, a position currently held by Risa Lavizzo-Mourey . Other members of

2247-557: Is a searchable database of information about organizations over time. WikiCharities, is a nonprofit database of nonprofits and charities by name, location, and topic, that allows each organization to report its financials, leadership, contacts, and other activities. Section 501(c)(3) organizations are prohibited from supporting political candidates, as a result of the Johnson Amendment enacted in 1954. Section 501(c)(3) organizations are subject to limits on lobbying , having

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2354-434: Is allowed to award grants to foreign charitable organizations if the grants are intended for charitable purposes and the grant funds are subject to the 501(c)(3) organization's control. Additional procedures are required of 501(c)(3) organizations that are private foundations . Donors' contributions to a 501(c)(3) organization are tax-deductible only if the contribution is for the use of the 501(c)(3) organization, and that

2461-800: Is an actual controversy regarding a determination or the Internal Revenue Service has failed to make a determination. In these cases, the United States Tax Court , the United States District Court for the District of Columbia , and the United States Court of Federal Claims have concurrent jurisdiction to issue a declaratory judgment of the organization's qualification if the organization has exhausted administrative remedies with

2568-469: Is interested, might be interested or ought to be interested". Another Secretary of the Smithsonian, Walter Boyne, founded Air & Space . The organization publishes under the imprints Smithsonian Institution Press, Smithsonian Books, and Smithsonian Institution Scholarly Press. The Smithsonian makes a number of awards to acknowledge and support meritorious work. The Smithsonian Institution

2675-425: Is no value in being just the largest if we do not share the Smithsonian with as many people as possible. It means making sure those who cannot travel to Washington can somehow experience and enjoy the Smithsonian." – Secretary I. Michael Heyman At the end of the 1997 fiscal year, there were 21 organizations recognized as Affiliates. As of 2017, there were over 200 Affiliates. Partner organizations are allowed to use

2782-478: Is not required to be made available to the public, unless the organization is an independent foundation. Churches are generally exempt from this reporting requirement. Every 501(c)(2) organization must make available for public inspection its application for tax-exemption, including its Form 1023 or Form 1023-EZ and any attachments, supporting documents, and follow-up correspondence with the Internal Revenue Service. The same public inspection requirement applies to

2889-492: Is now presumed in compliance with the substantiality test if they work within the limits. The Conable election requires a charity to file a declaration with the IRS and file a functional distribution of funds spreadsheet with their Form 990. IRS form 5768 is required to make the Conable election. A 501(c)(3) organization is allowed to conduct some or all of its charitable activities outside the United States. A 501(c)(3) organization

2996-406: Is reduced to $ 400. There are some classes of organizations that automatically are treated as tax exempt under 501(c)(3), without the need to file Form 1023: The IRS released a software tool called Cyber Assistant in 2013, which was succeeded by Form 1023-EZ in 2014. There is an alternative way for an organization to obtain status if an organization has applied for a determination and either there

3103-467: Is that the organization is specifically limited in powers to purposes that the IRS classifies as tax-exempt purposes. Unlike for-profit corporations that benefit from broad and general purposes, non-profit organizations need to be limited in powers to function with tax-exempt status, but a non-profit corporation is by default not limited in powers until it specifically limits itself in the articles of incorporation or nonprofit corporate bylaws. This limiting of

3210-796: The Hirshhorn Museum and Sculpture Garden . The National Museum of Natural History loaned the Smithsonian Community Reef to the Putnam Museum and IMAX Theatre in Davenport, Iowa . The reef is composed of thousands of crocheted natural reef forms and was a highlight of the Sant Ocean Hall exhibit at the National Museum of Natural History . "The Peoria Falcon," a sheet of copper stylized in

3317-544: The Marquis de Lafayette . Operating expenses were covered from the $ 5 yearly dues collected from each member. The institute proposed a number of undertakings. These included the study of plant life and the creation of a botanical garden on the Capitol Mall , an examination of the country's mineral production, improvement in the management and care of livestock, and the writing of a topographical and statistical history of

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3424-829: The Museum of American Finance in New York, New York . The board game was designed by artist Sidney Mobell . The National Museum of Natural History loaned the skeleton of the racehorse, "Lexington," to the International Museum of the Horse in Lexington, Kentucky The top hat worn by president Abraham Lincoln on the night of his assassination was loaned to the Blackhawk Museum in Danville, California by

3531-777: The National Museum of African Art and the Arthur M. Sackler Gallery opened in a new, joint, underground museum between the Freer Gallery and the Smithsonian Castle. Reuse of another old building came in 1993 with the opening of the National Postal Museum in the 1904 former City Post Office building, a few city blocks from the Mall. In 2004, the Smithsonian opened the National Museum of

3638-661: The National Museum of African Art , as well as the National Gallery of Art , were formally returned to Nigerian cultural officials in a ceremony held in Washington D.C. The Nigerian Minister of Information and Culture, Lai Mohammed , and Prince Aghatise Erediauwa, representing the Oba of Benin Kingdom, spoke at the ceremony. Mohammed said the "decision to return the timeless artworks is worth emulating." In February 2020,

3745-650: The National Museum of American History . The exhibit, Smithsonian Expeditions: Exploring Latin American and the Caribbean at the Miami Museum of Science , borrowed several artifacts from the National Museum of Natural History including painted gourds and a 5-foot-tall monolith from the Nicaraguan island of Momotombito. The Historic Arkansas Museum borrowed over 40 artifacts from the National Museum of

3852-498: The Renwick Gallery . A smaller amount of funds would go to educational initiatives and digitization of collections. As of September 2017, the Smithsonian claimed to have raised $ 1.79 billion, with three months left in the formal campaign calendar. Separately from the major capital campaign, the Smithsonian has begun fundraising through Kickstarter . An example is a campaign to fund the preservation and maintenance of

3959-505: The Smithsonian , is a group of museums , education and research centers , the largest such complex in the world, created by the U.S. government "for the increase and diffusion of knowledge." Founded on August 10, 1846, it operates as a trust instrumentality and is not formally a part of any of the three branches of the federal government . The institution is named after its founding donor, British scientist James Smithson . It

4066-541: The Smithsonian American Women's History Museum . In 2011, the Smithsonian undertook its first-ever capital fundraising campaign. The $ 1.5 billion effort raised $ 1 billion at the three-year mark. Smithsonian officials made the campaign public in October 2014 in an effort to raise the remaining $ 500 million. More than 60,000 individuals and organizations donated money to the campaign by

4173-632: The South Pacific Ocean . These specimens and artifacts became part of the Smithsonian collections, as did those collected by several military and civilian surveys of the American West , including the Mexican Boundary Survey and Pacific Railroad Surveys , which assembled many Native American artifacts and natural history specimens. In 1846, the regents developed a plan for weather observation; in 1847, money

4280-458: The deaccession and restitution of items collected under circumstances considered unethical by contemporary standards and thus places moral over legal arguments. A month before, the Smithsonian's National Museum of African Art had announced the planned return of most of its 39 Benin Bronzes to Nigeria , as well as of other cultural items to Turkey . On October 11, 2022, Benin Bronzes from

4387-542: The privilege of the floor at the United States Senate . On September 18, 2013, Secretary G. Wayne Clough announced he would retire in October 2014. The Smithsonian Board of Regents said it asked regent John McCarter, Jr., to lead a search committee. On March 10, 2014, the Smithsonian Board selected David Skorton , a physician and president of Cornell University , as the thirteenth secretary of

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4494-1074: The ruby slippers worn by Judy Garland for her role as Dorothy Gale in the 1939 film The Wizard of Oz . Nineteen museums and galleries, as well as the National Zoological Park , comprise the Smithsonian museums. Eleven are on the National Mall , the park that runs between the Lincoln Memorial and the United States Capitol . Other museums are located elsewhere in Washington, D.C., with two more in New York City and one in Chantilly, Virginia . The Smithsonian has close ties with 168 other museums in 39 states, Panama , and Puerto Rico . These museums are known as Smithsonian Affiliated museums. Collections of artifacts are given to these museums in

4601-434: The 14-point list is a guideline; it is not intended to be all-encompassing, and other facts and circumstances may be relevant factors. Although there is no definitive definition of a church for Internal Revenue Code purposes, in 1986 the United States Tax Court said that "A church is a coherent group of individuals and families that join together to accomplish the religious purposes of mutually held beliefs. In other words,

4708-502: The 501(c)(3) designation. In 1980, the United States District Court for the District of Columbia recognized a 14-part test in determining whether a religious organization is considered a church for the purposes of the Internal Revenue Code: Having an established congregation served by an organized ministry is of central importance. Points 4, 6, 8, 11, 12, and 13 are also especially important. Nevertheless,

4815-405: The 501(c)(3) organization is not merely serving as an agent or conduit of a foreign charitable organization. The 501(c)(3) organization's management should review the grant application from the foreign organization, decide whether to award the grant based on the intended use of the funds, and require continuous oversight based on the use of funds. If the donor imposes a restriction or earmark that

4922-764: The American Indian for the exhibit We Walk in Two Worlds: The Caddo, Osage and Quapaw in Arkansas . The Smithsonian American Art Museum loaned three José Campeche paintings to the Museo de Arte de Puerto Rico in San Juan, Puerto Rico . The Senator John Heinz History Center in Pittsburgh, Pennsylvania has on loan from the National Museum of American History a Bantam Jeep and a piece of

5029-546: The American Indian in a new building near the United States Capitol . Twelve years later almost to the day, in 2016, the latest museum opened: the National Museum of African American History and Culture , in a new building near the Washington Monument . Two more museums have been established and are being planned for eventual construction on the mall: the National Museum of the American Latino and

5136-567: The Board of Regents are three members of the U.S. House of Representatives appointed by the speaker of the House ; three members of the Senate, appointed by the president pro tempore of the Senate ; and nine citizen members, nominated by the board and approved by the Congress in a joint resolution signed by the president of the United States. Regents who are senators or representatives serve for

5243-613: The Commission believed it, "could make the Institution more reflective of our nation… [as well as] address the problem of storing, curating, studying, and exhibiting the constantly growing collections." In 1996, during his second year as Secretary, Heyman observed several challenges facing the Institution. Closely aligned with the announcements presented by the "Commission on the Future of the Smithsonian Institution" in 1993, Heyman

5350-548: The Court, if it were to squarely examine the political-activity prohibition of § 501(c)(3), would uphold it against a constitutional challenge. However, some have suggested that a successful challenge to the political activities prohibition of Section 501(c)(3) might be more plausible in light of Citizens United v. FEC . In contrast to the prohibition on political campaign interventions by all section 501(c)(3) organizations, public charities (but not private foundations) may conduct

5457-602: The GDP at the time it may be more comparable to $ 220 million in the year 2007. Once the money was in hand, eight years of congressional haggling ensued over how to interpret Smithson's rather vague mandate "for the increase and diffusion of knowledge." The money was invested by the US Treasury in bonds issued by the state of Arkansas, which soon defaulted. After heated debate, Massachusetts representative (and former president) John Quincy Adams persuaded Congress to restore

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5564-432: The Internal Revenue Service. Prior to October 9, 1969, nonprofit organizations could declare themselves to be tax-exempt under Section 501(c)(3) without first obtaining Internal Revenue Service recognition by filing Form 1023 and receiving a determination letter. A nonprofit organization that did so prior to that date could still be subject to challenge of its status by the Internal Revenue Service. Individuals may take

5671-445: The National Museum of African-American Heritage and Culture. The opening of the center was prompted, in part, by the publishing of a report called "Willful Neglect: The Smithsonian and U.S. Latinos". According to documents obtained by The Washington Post , when former Latino Center executive director Pilar O'Leary first took the job, the center faced employees who had "serious performance issues". No performance plans existed for

5778-709: The Smithsonian Institution to Smithsonian Affiliate organizations. The National Museum of American History loaned the Pioneer (locomotive) , a Civil War -era locomotive, to the B&;O Railroad Museum in Baltimore, Maryland for the exhibit The War Came by Train . Thomas Moran 's painting The Grand Canyon of the Yellowstone , in the collection of the Smithsonian American Art Museum ,

5885-489: The Smithsonian Libraries and Smithsonian Archives merged into one research center in 2020. The Smithsonian Institution includes three cultural centers among its units: In 1997, the Smithsonian Latino Center was created as a way to recognize Latinos across the Smithsonian Institution. The primary purpose of the center is to place Latino contributions to the arts, history, science, and national culture across

5992-646: The Smithsonian and funds to build the museum to hold it (which was named the Freer Gallery ), it was among the Smithsonian's first major donations from a private individual. The gallery opened in 1923. More than 40 years would pass before the next museum, the Museum of History and Technology (renamed the National Museum of American History in 1980), opened in 1964. It was designed by the world-renowned firm of McKim, Mead & White . The Anacostia Community Museum , an "experimental store-front" museum created at

6099-501: The Smithsonian made 2.8 million digital items available to the public under a Creative Commons Zero Public Domain Dedication, with a commitment to release further items in the future. The Smithsonian has eight research centers, located in Washington, D.C.; Front Royal, Virginia ; Edgewater, Maryland ; Suitland, Maryland ; Fort Pierce, Florida ; Cambridge, Massachusetts ; and Panama . Formerly two separate entities,

6206-432: The Smithsonian with reports and information necessary to monitor the state of the partnership, and uphold the integrity of the Board of Regents. To become an Affiliate, organizations submit an application package to Smithsonian Affiliations. Applicants provide documentation that confirms IRS status as a 501(c)(3) entity and a narrative detailing how the agreement will be mutually beneficial. Applications must also include

6313-683: The Smithsonian's Department of Living Animals. The park was designed by landscape architect Frederick Law Olmsted . The National Museum of Natural History opened in June 1911 to similarly accommodate the Smithsonian's United States National Museum, which had previously been housed in the Castle and then the Arts and Industries Building. This structure was designed by the D.C. architectural firm of Hornblower & Marshall . When Detroit philanthropist Charles Lang Freer donated his private collection to

6420-411: The Smithsonian's museums and research centers. The center is a division of the Smithsonian Institution. As of May 2016, the center is run by an executive director, Eduardo Díaz. At the time of its creation, the Smithsonian Institution had other entities dedicated to other minority groups: National Museum of the American Indian, Freer-Sackler Gallery for Asian Arts and Culture, African Art Museum, and

6527-416: The Smithsonian, slightly increased from previous years. Institution exhibits are free of charge, though in 2010 the Deficit Commission recommended admission fees. As approved by Congress on August 10, 1846, the legislation that created the Smithsonian Institution called for the creation of a Board of Regents to govern and administer the organization. This seventeen-member board meets at least four times

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6634-532: The Smithsonian. Though the Smithsonian's first secretary, Joseph Henry , wanted the institution to be a center for scientific research, it also became the depository for various Washington and U.S. government collections. The United States Exploring Expedition by the U.S. Navy circumnavigated the globe between 1838 and 1842. The voyage amassed thousands of animal specimens, an herbarium of 50,000 plant specimens, and diverse shells and minerals, tropical birds, jars of seawater, and ethnographic artifacts from

6741-590: The Smithsonian. Skorton took the reins of the institution on July 1, 2015. Upon Skorton's announced resignation in 2019, the Board selected Lonnie Bunch III , the founding director of the Smithsonian's National Museum of African American History and Culture , as the fourteenth secretary. 501(c)(3) 501(c)(3) tax-exemptions apply to entities that are organized and operated exclusively for religious , charitable , scientific , literary or educational purposes, for testing for public safety , to foster national or international amateur sports competition, or for

6848-414: The United States. Reports were to be published periodically to share this knowledge with the greater public, but due to a lack of funds, this initially did not occur. The institute first met in Blodget's Hotel, later in the Treasury Department and City Hall, before being assigned a permanent home in 1824 in the Capitol building. Beginning in 1825, weekly sittings were arranged during sessions of Congress for

6955-414: The approval of the Smithsonian Board of Regents, in response to several challenges the Institution faced at the time: a decrease in federal funding, limited storage space for expanding collections, and the need to make the Institution more reflective of the nation without operating additional museums outside of Washington, D.C. In 1993, the Commission on the Future of the Smithsonian Institution introduced

7062-701: The arts. The guidelines of Smithsonian Affiliations establishes that the Smithsonian Institution maintain appropriate control over all collections loaned and that Affiliates cover all costs associated with borrowing and exhibiting objects. To qualify as an Affiliate, an organization must prove that it is able to properly care for, protect, and exhibit Smithsonian collections on a long-term basis. Strong applicants are organizations that are fiscally sound and capable of developing, installing, and evaluating professional exhibitions. While serving as an Affiliate, organizations are required to grant Smithsonian Institution curators and personnel access to visit borrowed artifacts, provide

7169-489: The construction of the Arts and Industries Building in 1881. Congress had promised to build a new structure for the museum if the 1876 Philadelphia Centennial Exposition generated enough income. It did, and the building was designed by architects Adolf Cluss and Paul Schulze, based on original plans developed by Major General Montgomery C. Meigs of the United States Army Corps of Engineers . It opened in 1881. The National Zoological Park opened in 1889 to accommodate

7276-405: The contribution must be used for foreign activities, then the contribution is deemed to be for the foreign organization rather than the 501(c)(3) organization, and the contribution is not tax-deductible. The purpose of the grant to the foreign organization cannot include endorsing or opposing political candidates for elected office in any country. If a 501(c)(3) organization sets up and controls

7383-401: The duration of their elected terms, while citizen Regents serve a maximum of two six-year terms. Regents are compensated on a part-time basis. The chief executive officer (CEO) of the Smithsonian is the secretary, who is appointed by the Board of Regents. The secretary also serves as secretary to the Board of Regents but is not a voting member of that body. The secretary of the Smithsonian has

7490-422: The first proposal for initiatives promoting strategic, collections-based partnerships at the Institution. The Commission, composed of 22 members appointed by the Smithsonian Board of Regents, was charged with examining the Institution's ability to uphold James Smithson 's vision of an organization dedicated to "the increase and diffusion of knowledge" despite a changing society and increasing financial hardships. Of

7597-544: The form of a falcon, was loaned to the Lakeview Museum of Arts and Sciences (now Peoria Riverfront Museum) in Peoria, Illinois by the National Museum of Natural History . The artifact was created during the Mississippian Period and excavated near Peoria, Illinois in the late 1850s. The National Postal Museum loaned the Railway Post Office to the North Carolina Transportation Museum in Spencer, North Carolina . The National Museum of Natural History loaned an 18-karat gold Monopoly set covered with precious gemstones to

7704-944: The form of long-term loans. The Smithsonian also has a large number of traveling exhibitions, operated through the Smithsonian Institution Traveling Exhibition Service (SITES). In 2008, 58 of these traveling exhibitions went to 510 venues across the country. Smithsonian collections include 156 million artworks, artifacts, and specimens. The National Museum of Natural History houses 145 million of these specimens and artifacts, which are mostly animals preserved in formaldehyde. The Collections Search Center has 9.9 million digital records available online. The Smithsonian Institution Libraries hold 2 million library volumes. Smithsonian Archives hold 156,830 cubic feet (4,441 m ) of archival material. The Smithsonian Institution has many categories of displays that can be visited at

7811-579: The four initiatives proposed by the Commission: Educate More of the Nation's People; Collections, Research and Exhibitions; Governance; and Assure the Future, two directly called for the creation of strategic partnerships and making artifacts in the collections accessible to other museums. To Educate More of the Nation's People : "Build collaborative partnerships with other museums, research centers, and educational institutions throughout

7918-771: The initiative of Smithsonian Secretary S. Dillon Ripley , opened in the Anacostia neighborhood of Washington, D.C., in 1967. That same year, the Smithsonian signed an agreement to take over the Cooper Union Museum for the Arts of Decoration (now the Cooper Hewitt, Smithsonian Design Museum ). The National Portrait Gallery and the Smithsonian American Art Museum opened in the Old Patent Office Building (built in 1867) on October 7, 1968. The reuse of an older building continued with

8025-494: The institution's 30 million annual visitors are admitted without charge, the exception being Cooper Hewitt, Smithsonian Design Museum in New York City, which charges an admissions fee. The Smithsonian's annual budget is around $ 1.25 billion, with two-thirds coming from annual federal appropriations. Other funding comes from the institution's endowment , private and corporate contributions, membership dues, and earned retail, concession, and licensing revenue. As of 2021,

8132-552: The institution's endowment had a total value of about $ 5.4 billion. In many ways, the origin of the Smithsonian Institution can be traced to a group of Washington citizens who, being "impressed with the importance of forming an association for promoting useful knowledge," met on June 28, 1816, to establish the Columbian Institute for the Promotion of Arts and Sciences . Officers were elected in October 1816, and

8239-481: The largest traveling exhibition Smithsonian ever mounted, America's Smithsonian . Secretary Heyman made formal announcements about the Affiliations program while delivering opening remarks for the Smithsonian's 150th Birthday Party on the Mall and in a number of cities for the opening of America's Smithsonian : "The Smithsonian of the future must provide access to its collections and its vast resources. There

8346-531: The legacy bequeathed to the nation and pledged the faith of the United States to the charitable trust on July 1, 1836. The American diplomat Richard Rush was dispatched to England by President Andrew Jackson to collect the bequest. Rush returned in August 1838 with 105 sacks containing 104,960 gold sovereigns . This is approximately $ 500,000 at the time, which is equivalent to $ 14,000,000 in 2023 or equivalent to £12,000,000 in 2023. However, when considering

8453-400: The lost funds with interest and, despite designs on the money for other purposes, convinced his colleagues to preserve it for an institution of science and learning. Finally, on August 10, 1846, President James K. Polk signed the legislation that established the Smithsonian Institution as a trust instrumentality of the United States, to be administered by a Board of Regents and a secretary of

8560-452: The mission to "promote science and the useful arts, and to establish a national museum of natural history," this organization continued to press Congress to establish a museum that would be structured in terms that were very similar to those finally incorporated into the founding of the Smithsonian Institution. Its work helped to develop an underlying philosophy that pushed for the pursuit and development of scientific knowledge that would benefit

8667-629: The museums. In 1912, First Lady Helen Herron Taft donated her inauguration gown to the museum to begin the First Ladies' Gown display at the National Museum of American History , one of the Smithsonian's most popular exhibits. The museum displays treasures such as the Star-Spangled Banner , the stove pipe hat that was worn by President Abraham Lincoln , the ruby slippers worn by Judy Garland in The Wizard Of Oz , and

8774-473: The nation, and edify its citizens at the same time. The British scientist James Smithson (1765–1829) left most of his wealth to his nephew Henry James Hungerford. When Hungerford died childless in 1835, the estate passed "to the United States of America, to found at Washington, under the name of the Smithsonian Institution, an Establishment for the increase & diffusion of knowledge among men", in accordance with Smithson's will. Congress officially accepted

8881-404: The nation." Collections, Research and Exhibitions : "Shape a master plan for maintenance of the priceless collections, including the sharing of collections through long-term or permanent loans to partner institutions." Significant emphasis was placed on the benefits that partnerships with outside museums would create for the Institution. By dispersing artifacts to museums in a responsible way,

8988-555: The opening of the Renwick Gallery in 1972 in the 1874 Renwick-designed art gallery originally built by local philanthropist William Wilson Corcoran to house the Corcoran Gallery of Art . The first new museum building to open since the National Museum of History and Technology was the Hirshhorn Museum and Sculpture Garden , which opened in 1974. The National Air and Space Museum , the Smithsonian's largest in terms of floor space, opened in June 1976. Eleven years later,

9095-515: The organization in favor of or in opposition to any candidate for public office clearly violate the prohibition against political campaign activity. Violating this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise taxes. Certain activities or expenditures may not be prohibited depending on the facts and circumstances. For example, certain voter education activities (including presenting public forums and publishing voter education guides) conducted in

9202-435: The organization qualifies to receive tax-deductible charitable contributions. Consumers may file IRS Form 13909, with documentation, to complain about inappropriate or fraudulent (i.e., fundraising, political campaigning, lobbying) activities by any 501(c)(3) organization. Most 501(c)(3) must disclose the names and addresses of certain large donors to the Internal Revenue Service on their annual returns, but this information

9309-809: The organization was granted a charter by Congress on April 20, 1818 (this charter expired in 1838). Benjamin Latrobe , who was architect for the US Capitol after the War of 1812, and William Thornton , the architect who designed the Octagon House and Tudor Place , would serve as officers. Other prominent members, who numbered from 30 to 70 during the institute's existence, included John Quincy Adams , Andrew Jackson , Henry Clay , Judge William Cranch , and James Hoban . Honorary members included James Madison , James Monroe , John Adams , Thomas Jefferson , and

9416-840: The organization's annual return, namely its Form 990 , Form 990-EZ, Form 990-PF, Form 990-T, and Form 1065, including any attachments, supporting documents, and follow-up correspondence with the Internal Revenue Service, with the exception of the names and addresses of donors on Schedule B. Annual returns must be publicly available for a three-year period beginning with the due date of the return, including any extension of time for filing. The Internal Revenue Service provides information about specific 501(c)(3) organizations through its Tax Exempt Organization Search online. A private nonprofit organization, GuideStar , provides information on 501(c)(3) organizations. ProPublica's Nonprofit Explorer provides copies of each organization's Form 990 and, for some organizations, audited financial statements. Open990

9523-685: The original Apollo 13 command module and the space suit worn by commanding astronaut James Lovell , were loaned to the Kansas Cosmosphere and Space Center in Hutchinson, Kansas . The Durham Museum in Omaha, Nebraska borrowed 174 artifacts for the exhibit American Originals: Collections from the Smithsonian . Borrowed artifacts included the jacket worn by Bob Keeshan while filming the children's television series, Captain Kangaroo ,

9630-740: The original Star Spangled Banner Flag . Yokohama prints from the Freer Gallery of Art and the Arthur M. Sackler Gallery were loaned to the Japanese American National Museum in Los Angeles, California for the exhibit Japan After Perry: Views of Yokohama and Meiji Japan . The National Postal Museum loaned stamp designs and drawings created by president Franklin D. Roosevelt to the Blackhawk Museum in Danville, California . Smithsonian Institution The Smithsonian Institution ( / s m ɪ θ ˈ s oʊ n i ə n / smith- SOH -nee-ən ), or simply

9737-443: The original Teddy Bear that was named after President Theodore Roosevelt . In 2016, the Smithsonian's Air & Space museum curators restored the large model Enterprise from the original Star Trek TV series. Following international debates about the decolonisation of museums and the legal and moral justifications of their acquisitions, the Smithsonian adopted a new "ethical returns policy" on April 29, 2022. This will permit

9844-513: The past by different Smithsonian museums, no infrastructure existed to provide institution-wide oversight and coordination of such partnerships. Heyman responded to these challenges by creating the Smithsonian Affiliations program to oversee and manage collections-based partnerships with other museums. As stated by the minutes from the Smithsonian Board of Regents meeting housed in the Smithsonian Institution Archives ,

9951-409: The powers is crucial to obtaining tax exempt status with the IRS and then on the state level. Organizations acquire 501(c)(3) tax exemption by filing IRS Form 1023 . As of 2006 , the form must be accompanied by an $ 850 filing fee if the yearly gross receipts for the organization are expected to average $ 10,000 or more. If yearly gross receipts are expected to average less than $ 10,000, the filing fee

10058-676: The prevention of cruelty to children or animals . 501(c)(3) exemption applies also for any non-incorporated community chest , fund, cooperating association or foundation organized and operated exclusively for those purposes. There are also supporting organizations—often referred to in shorthand form as "Friends of" organizations. 26 U.S.C.   § 170 provides a deduction for federal income tax purposes, for some donors who make charitable contributions to most types of 501(c)(3) organizations, among others. Regulations specify which such deductions must be verifiable to be allowed (e.g., receipts for donations of $ 250 or more). Due to

10165-483: The program was formally approved by the Board of Regents on September 15, 1996. Using the occasion of the Smithsonian Institution's 150th Anniversary, Smithsonian Affiliations was one of several outreach initiatives introduced by Heyman to expand the Institution's national reach. In addition to the Affiliations program, the Institution became more accessible through its presence on the World Wide Web and through

10272-422: The public in their own communities about how Latinos are enriching America's cultural fabric." The institution publishes Smithsonian magazine monthly and Air & Space magazine bimonthly. Smithsonian was the result of Secretary of the Smithsonian S. Dillon Ripley asking the retired editor of Life magazine Edward K. Thompson to produce a magazine "about things in which the Smithsonian Institution

10379-419: The reading of scientific and literary productions, but this was continued for only a short time, as the number attending declined rapidly. Eighty-five communications by 26 people were made to Congress during the entire life of the society, with more than a half relating to astronomy or mathematics. Among all the activities planned by the institute, only a few were actually implemented. Two were the establishment of

10486-640: The staff and unfulfilled financial obligations to sponsors existed. The website's quality was poor, and the center did not have a public affairs manager, a programs director, adequate human resources support, or cohesive mission statement. After difficult times in the first few years, the center improved. According to the Smithsonian, the center "support[s] scholarly research, exhibitions, public and educational programs, web-based content and virtual platforms, and collections and archives. [It] also manage[s] leadership and professional development programs for Latino youth, emerging scholars and museum professionals." Today,

10593-605: The tag line "In Association with the Smithsonian Institution" and the approved Smithsonian Affiliations logo on their website, programming, and marketing material. Any 501(c)(3) nonprofit or publicly operated educational entity can apply to become a Smithsonian Affiliate. Smithsonian Affiliations considers membership proposals from organizations that will advance the Smithsonian Institution's mission and strategic plan. Successful applicants are non-profit or publicly operated organizations whose missions are directed toward advancing research, knowledge, and education in science, history, and

10700-503: The tax deductions associated with donations, loss of 501(c)(3) status can be highly challenging if not fatal to a charity's continued operation, as many foundations and corporate matching funds do not grant funds to a charity without such status, and individual donors often do not donate to such a charity due to the unavailability of tax deduction for contributions. The two exempt classifications of 501(c)(3) organizations are as follows: The basic requirement of obtaining tax-exempt status

10807-473: The time it went public. This included 192 gifts of at least $ 1 million. Members of the boards of directors of various Smithsonian museums donated $ 372 million. The Smithsonian said that funds raised would go toward completion of the National Museum of African American History and Culture building, and renovations of the National Air and Space Museum , National Museum of American History , and

10914-546: The website features a high-tech virtual museum including self-guided virtual tours of past and present exhibits. The Smithsonian Latino Center's Young Ambassadors Program (YAP) is a program within the Latino Center that reaches out to Latino high school students with the goal of encouraging them to become leaders in arts, sciences, and the humanities. Students selected for the program travel to Washington, D.C. for an "enrichment seminar" that lasts approximately five days. Afterwards, students return to their communities to serve in

11021-850: Was appropriated for meteorological research. The institution became a magnet for young scientists from 1857 to 1866, who formed a group called the Megatherium Club . The Smithsonian played a critical role as the US partner institution in early bilateral scientific exchanges with the Academy of Sciences of Cuba . Construction began on the Smithsonian Institution Building ("the Castle") in 1849. Designed by architect James Renwick Jr. , its interiors were completed by general contractor Gilbert Cameron. The building opened in 1855. The Smithsonian's first expansion came with

11128-559: Was established as a trust instrumentality by act of Congress. More than two-thirds of the Smithsonian's workforce of some 6,300 persons are employees of the federal government. The Smithsonian Institution Office of Protection Services oversees security at the Smithsonian facilities and enforces laws and regulations for National Capital Parks together with the United States Park Police . The president's 2011 budget proposed just under $ 800 million in support for

11235-469: Was faced with the challenges of dwindling storage for expanding collections, decreasing funds, and the need to reinforce the Smithsonian's identity as the nation's museum. In addition, the Institution began to see increased interest from outside museums for partnerships and loans of artifacts that extended beyond standing practices. Although collaborative agreements in the form of traveling exhibitions, joint exhibition sponsorship, and loans had been entered in

11342-743: Was loaned to the Buffalo Bill Historical Center in Cody, Wyoming . The massive painting was on view from June 1, 2009 through October 31, 2009. Artifacts from the Bisbee Mineral Collection at the National Museum of Natural History were loaned to the Bisbee Mining and Historical Museum in Bisbee, Arizona for use in the exhibit Digging In: Bisbee's Mineral Heritage . Over 140 space objects, including

11449-849: Was originally organized as the United States National Museum , but that name ceased to exist administratively in 1967. The Smithsonian Institution has historical holdings of over 157 million items, 21 museums, 21 libraries, 14 education and research centers, a zoo, and historical and architectural landmarks, mostly located in Washington, D.C. Additional facilities are located in Maryland , New York , and Virginia . More than 200 institutions and museums in 47 states , Puerto Rico , and Panama are Smithsonian Affiliates . Institution publications include Smithsonian and Air & Space magazines. Almost all of

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