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61-760: The South Florida Council is a 501(c)(3) organization chartered by the Boy Scouts of America to serve Broward , Miami-Dade , and Monroe Counties in South Florida . As of 2022, the South Florida Council had a membership of more than 20,000 youth and adults in traditional and in-school and after-school programs. In 1911, the Miami Council was formed. It merged with the Dade County Council (#084) in 1921. In 1927,

122-545: 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

183-429: A 501(c)(3) organization, a donor can consult the searchable online IRS list of charitable organizations to verify that 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

244-575: A Scout camp by Councils throughout Florida. The envisaged statewide usage never developed, however, and its almost 300-mile (480 km) distance from Miami discouraged large numbers of troops from attending. Facing deficits and minimal attendance, the Council sold the property to the Southwest Florida Water Management District in 2005 for $ 13.5 million. Thankfully these proceeds and the timing allowed for

305-509: 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

366-623: 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 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

427-595: 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

488-544: 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

549-503: 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 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

610-558: 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 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

671-591: A family was $ 56,290. Males had a median income of $ 38,756 versus $ 30,016 for females. The per capita income for the town was $ 23,271. About 6.9% of families and 9.8% of the population were below the poverty line , including 10.3% of those under age 18 and 7.1% of those age 65 or over. As of 2000, those who spoke only English at home made up 75.47% of the population, while those who spoke Spanish made up 18.74%, and French speakers made up 1.13% of residents. A few other languages spoken were Italian at 0.73%, Chinese at 0.53%, Portuguese 0.51%, and Haitian Creole being

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732-411: 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

793-538: A former council president, Thomas L. Tatham . He was a prominent attorney and land developer in Florida who was active in Scouting, both as a youth and Council leader. In 1995, Tatham donated $ 2.5 million to the Council. As of 2017, almost 90% of the non-profit's revenues were allocated to its programs and Charity Navigator gave it a 100 percent rating that year for "accountability and transparency". In March 2023,

854-521: A highlight for Miami Scouts was a visit to Villa Serena , the winter home of then-U.S. Secretary of State William Jennings Bryan . Introduced as "one of America's greatest Scouts and citizens", Bryan spoke to the youths from his front porch as they stood at attention and rendered the Scout Salute. As early as the 1920s, there were more than 300 Scouts in Key West, the southernmost point of

915-444: 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

976-783: 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

1037-467: 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

1098-414: 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 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

1159-442: 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

1220-498: 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

1281-557: 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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1342-434: 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

1403-403: Is land and 0.85 square miles (2.2 km ) (2.32%) is water. Davie has a tropical monsoon climate ( Am ) with hot, humid summers and warm winters. As of the 2020 United States census , there were 105,691 people, 35,644 households, and 24,596 families residing in the town. As of the 2010 United States census , there were 91,922 people, 33,249 households, and 22,313 families residing in

1464-506: 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

1525-777: Is organized into nine Chapters, corresponding to the Council's Districts: 501(c)(3) organization 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 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

1586-491: Is primarily pine rockland forest with eight primitive campsites, a main campfire arena, a main covered shelter, and pitcher pump wells. The 253-acre (102 ha) campground is located within the Everglades National Park . The pine forest is fire dependent, and the flora and fauna have adapted to the frequent fires ignited by summer lightning storms. A 10-acre (4.0 ha) site located on Scout Key in

1647-675: The City of Davie at the Bergeron Rodeo Grounds . The South Florida Council owns and operates three camps serving thousands of youth annually: Located in Davie, Florida , the Council received the 117-acre (47 ha) land parcel as a gift from the Board of County Commissioners of Broward County in 1958 and developed it as Camp Seminole. It was devastated by Hurricane Wilma on October 24, 2005, which caused extensive damage to 80% of

1708-520: 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 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

1769-509: 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,

1830-640: 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,

1891-405: 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

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1952-576: The Arrow Lodge was started as Ala-paw-tah 265 but was subsequently discontinued on September 8, 1949. On June 28, 1955, the council's current Order of the Arrow lodge, O-Shot-Caw 265, was chartered, using the great white heron as its "totem" . Within a year, the lodge had grown to more than 125 members. In the years since, the lodge has hosted numerous statewide conferences and seminars for Section S-4 at Camp Seminole (now Camp Elmore). The lodge

2013-678: The Atlantic Ocean. The camp was heavily damaged in September, 2017, by the 140-mph winds and storm surge from Hurricane Irma . The South Florida Council also formerly owned and operated the old McGregor Smith Scout Reservation in Inverness, Florida . The  vast 5,484-acre (2,219 ha) tract on the Withlacoochee River was purchased for $ 1 million in 1969 with the intention that it would be utilized as

2074-584: The Broward County Council was formed. It merged with the Dade County Council in 1933 and the Council's current geographical boundaries had been formed, consisting of Broward, Dade, and Monroe Counties. In 1945, the Dade County Council changed its name to the South Florida Council (#084). A year after Scouting began in Miami, the tradition of an annual recognition banquet began. In May, 1912, newspaper accounts reported that Scouts were called upon at

2135-614: The City of Miami and the U.S. Coast Guard 7th District , it was called the 1976 Bicentennial Project for the Youth of Miami. Upon completion of a permanent dock on the island, it was dubbed "Miami Scouting World" and marked with a bronze plaque. Hurricanes have been a significant part of the Council's history. In the aftermath of the catastrophic 1935 Labor Day hurricane which devastated the Florida Keys and killed hundreds, Boy Scouts from

2196-622: The Council Executive said to a reporter. In recognition of the Miami-based engineering firm's contributions, the Council now titles the facility "Camp Elmore at Downrite Engineering Scout Reservation". Other area corporate contributions towards the re-building of the Council's principal camp included the Huizenga Family Foundation 's funding of the chapel and Publix Supermarkets ' donation for construction of

2257-548: 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

2318-604: The Dade County Council, as it was then known, were part of the clean-up efforts and participated in the ceremonies dedicating the Islamorada Memorial in November, 1937. When Hurricane Andrew struck the Homestead area in 1992, the Council organized Scout troops outside the ravaged area to help distribute emergency food and clothing. The Council's own archived records were lost in 2005 when Hurricane Wilma tore

2379-422: The Internal Revenue Service. The same public inspection requirement applies to 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

2440-593: The United States. In 1938, a gala council-wide gathering was held in Key West, headlined on page one of the Key West Citizen as an "impressive Scout campfire rally". Key West mayor William Albury addressed the assemblage, preceded by a parade. A highlight for the South Florida Council in later years was the youth encampment held on Lammas Island in 1976 as part of the United States Bicentennial celebration that year. A joint effort with

2501-573: The amphitheater. Ten campsites are available at the property. Nine are named for the Council's Order of the Arrow O-Shot-Caw Lodge chapters: Elgixin, Gokhos, Paldani, Pooca Tooka, O-Shot-Co-Chee, Tomoka, Hnu-Ra-Con, To Hopki Lagi, and Nok Su. One of the campsites within Camp Elmore is named Camp Seminole, in remembrance of the past, when many South Florida Scouts and Scouters spent their time at Camp Seminole. Camp Everglades

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2562-403: The banquet to recount the "good turns" they had performed. Their deeds ranged from the prosaic, such as picking up debris from roads and running errands, to the bygone ("holding someone's horse") and the dramatic (rescuing a person who fell into a river). Also in 1912, the auditorium of a former school building in Miami was converted into a gymnasium for Boy Scouts to use. As 1913 drew to a close,

2623-449: The buildings and infrastructure. In the wake of the tropical cyclone's destruction, the camp was closed for the next seven years. A master plan was formulated for extensive re-development, resulting in multiple new shelters, elevated campsites, and a lake with swimming and boating, along with upgrades to utilities and other recreational facilities. By the time the camp re-opened in 2012, the reconstruction cost $ 10 million, much of which

2684-405: 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

2745-536: The foreign organization, then donors' contributions to the 501(c)(3) organization are not tax-deductible to the donors. The main differences between 501(c)(3) and 501(c)(4) organizations lie in their purposes and the tax-exempt benefits they receive. Here is a brief explanation of the differences: Davie, Florida Davie is a town in Broward County, Florida , United States, approximately 24 miles (39 km) north of Miami . The town's population

2806-418: The headquarters moved to Davie, Florida at the council's Camp Elmore property. The council is divided into five districts: The South Florida Council provides over 100,000 hours of community service through service projects, with the majority of hours coming from Eagle Scout Leadership Service Projects. Other activities for the public include Memorial Day ceremonies and a parade, organized in conjunction with

2867-532: The lower Florida Keys , with the Atlantic Ocean on the east shore and the Gulf of Mexico directly to the west, Camp Sawyer shares the island with Camp Wesumkee of the Girl Scouts . The Camp is now part of the larger Edward B. Knight Scout Reservation , named for a philanthropist and Rotarian by that name. Activities include: swimming, snorkeling, fishing and boating. There are four tropical campsites right on

2928-523: The names and addresses of certain large donors to the Internal Revenue Service on their annual returns, but this information 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

2989-599: The oldest dating back 5,000 to 7,000 years in Pine Island Ridge. After Spanish colonization, many of the Tequesta died and the remaining few either escaped to Havana with the Spanish when Florida became a British colony , or they assimilated into the newly arrived Seminoles in the late 18th century. Davie was previously known as “ Zona ”, but within a few years it was given the name “Davie” in gratitude for

3050-515: 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

3111-410: The payee or the payee's children. The payments are not tax-deductible charitable contributions even if 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

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3172-472: The provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals. An individual may not take 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

3233-520: The rebuilding of Camp Seminole and Camp Sawyer as Hurricane Katrina and Huirricane Wilma both impacted the council's camps the same year as the sale of McGregor Smith Scout Reservation. O-Shot-Caw Lodge #265 is the South Florida Council's Order of the Arrow lodge, one of eight in Section S-4 covering the state of Florida (except the Panhandle ). On June 20, 1944, the Council's first Order of

3294-525: The roof off of a storage building and inundated the vicinity with flood waters. Severe damage was also sustained by Camp Seminole, the Council's principal reservation, resulting in its closure for seven years until it was eventually rebuilt and re-opened in 2012 as Camp Elmore (below) . More recently, Hurricane Irma in 2017 damaged the Council's camp on Scout Key . Until March 2023, the council's headquarters were located in Miami Lakes and named after

3355-535: The school Robert Parsell Davie built and his other contributions. The approximate coordinates for the Town of Davie is located at 26°4′53″N 80°16′49″W  /  26.08139°N 80.28028°W  / 26.08139; -80.28028 . According to the United States Census Bureau , the town has a total area of 35.7 square miles (92.5 km ), of which 34.9 square miles (90.4 km )

3416-414: The town, the population was spread out, with 26.4% under the age of 18, 8.2% from 18 to 24, 33.4% from 25 to 44, 22.6% from 45 to 64, and 9.4% who were 65 years of age or older. The median age was 36 years. For every 100 females, there were 95.1 males. For every 100 females age 18 and over, there were 91.4 males. As of 2000, the median income for a household in the town was $ 47,014, and the median income for

3477-419: The town. As of 2000, 36.7% had children under the age of 18 living with them, 51.8% were married couples living together, 12.6% had a female householder with no husband present, and 31.1% were non-families. 22.3% of all households were made up of individuals, and 6.3% had someone living alone who was 65 years of age or older. The average household size was 2.64 and the average family size was 3.13. In 2000, in

3538-405: 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 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

3599-574: Was 110,320 at the 2020 census , making it the largest town in Florida by population. Davie is a principal town of the Miami metropolitan area . Horseback riding is common, as many of its historic buildings include ranches and other Western establishments. Prior to European colonization, the Tequesta were the indigenous people of what is now Davie. A few campsites and graves have been found in Davie,

3660-408: 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 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

3721-421: Was underwritten by various philanthropists and corporate donors. Road paving contractor Robert Elmore donated $ 1 million towards the rebuilding and the camp was renamed in his honor. A similar donation for clearing and in-kind engineering work was provided by Downrite Engineering, which also rebuilt the camp's lake to a depth of 12 feet (3.7 m), making the water body "now swimmable, which it wasn't before",

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