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90-532: Southside Community Land Trust is a 501(c)(3) non-profit organization located in Providence, Rhode Island , with a mission to provide access to land, education and other resources necessary for people in the Greater Providence area to grow food in environmentally sustainable ways as a means to creating a food system where locally produced, affordable and nutritious food is available to all. It

180-462: 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

270-671: A 501(c) organization is subject to tax on its " unrelated business income ", whether or not the organization actually makes a profit, but not including selling donated merchandise or other business or trade carried on by volunteers, or certain bingo games. Disposal of donated goods valued over $ 2,500, or acceptance of goods worth over $ 5,000 may also trigger special filing and record-keeping requirements. Tax exemption does not excuse an organization from maintaining proper records and filing any required annual or special-purpose tax returns , e.g., 26 U.S.C.   § 6033 and 26 U.S.C.   § 6050L . Prior to 2008, an annual return

360-524: 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

450-419: 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

540-482: A Church, all those who adhere to them". Sacred things are not, however, limited to gods or spirits. On the contrary, a sacred thing can be "a rock, a tree, a spring, a pebble, a piece of wood, a house, in a word, anything can be sacred". Religious beliefs, myths, dogmas and legends are the representations that express the nature of these sacred things, and the virtues and powers which are attributed to them. Echoes of James' and Durkheim's definitions are to be found in

630-414: 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

720-491: A concrete deity or not" to which the individual feels impelled to respond with solemnity and gravity. Sociologist Émile Durkheim , in his seminal book The Elementary Forms of the Religious Life , defined religion as a "unified system of beliefs and practices relative to sacred things". By sacred things he meant things "set apart and forbidden—beliefs and practices which unite into one single moral community called

810-493: A definition of religion. There are, however, two general definition systems: the sociological/functional and the phenomenological/philosophical. The concept of religion originated in the modern era in the West . Parallel concepts are not found in many current and past cultures; there is no equivalent term for religion in many languages. Scholars have found it difficult to develop a consistent definition, with some giving up on

900-640: A nonprofit organization may be tax-exempt under section 501(c)(3) if its primary activities are charitable, religious, educational, scientific, literary, testing for public safety, fostering amateur sports competition, or preventing cruelty to children or animals . According to the IRS Publication 557, in the Organization Reference Chart section, the following is an exact list of 501(c) organization types (29 in total) and their corresponding descriptions. Under Section 511,

990-757: 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

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1080-417: 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

1170-443: A similar union between imperial law and universal or Buddha law, but these later became independent sources of power. Though traditions, sacred texts, and practices have existed throughout time, most cultures did not align with Western conceptions of religion since they did not separate everyday life from the sacred. In the 18th and 19th centuries, the terms Buddhism, Hinduism, Taoism, Confucianism, and world religions first entered

1260-446: 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

1350-655: A subject of interest to philosophers and theologians. The word myth has several meanings: Ancient polytheistic religions, such as those of Greece, Rome , and Scandinavia , are usually categorized under the heading of mythology . Religions of pre-industrial peoples, or cultures in development, are similarly called myths in the anthropology of religion . The term myth can be used pejoratively by both religious and non-religious people. By defining another person's religious stories and beliefs as mythology, one implies that they are less real or true than one's own religious stories and beliefs. Joseph Campbell remarked, "Mythology

1440-463: 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

1530-600: A transcendent deity and all else, between the creator and his creation, between God and man. The anthropologist Clifford Geertz defined religion as a: ... system of symbols which acts to establish powerful, pervasive, and long-lasting moods and motivations in men by formulating conceptions of a general order of existence and clothing these conceptions with such an aura of factuality that the moods and motivations seem uniquely realistic. Alluding perhaps to Tylor's "deeper motive", Geertz remarked that: ... we have very little idea of how, in empirical terms, this particular miracle

1620-590: 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

1710-450: A wide variety of academic disciplines, including theology , philosophy of religion , comparative religion , and social scientific studies. Theories of religion offer various explanations for its origins and workings, including the ontological foundations of religious being and belief. The term religion comes from both Old French and Anglo-Norman (1200s CE ) and means respect for sense of right, moral obligation, sanctity, what

1800-563: A word or even a concept of religion in the original languages and neither did the people or the cultures in which these sacred texts were written. For example, there is no precise equivalent of religion in Hebrew, and Judaism does not distinguish clearly between religious, national, racial, or ethnic identities. One of its central concepts is halakha , meaning the walk or path sometimes translated as law, which guides religious practice and belief and many aspects of daily life. Even though

1890-576: Is a business league, a chamber of commerce like the U.S. Chamber of Commerce , a real estate board, a board of trade, a professional football league or an organization like the Edison Electric Institute and the Security Industry Association , that are not organized for profit and no part of the net earnings goes to the benefit of any private shareholder or individual. A business league may qualify if it

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1980-453: Is a range of social - cultural systems , including designated behaviors and practices, morals , beliefs , worldviews , texts , sanctified places , prophecies , ethics , or organizations , that generally relate humanity to supernatural , transcendental , and spiritual elements —although there is no scholarly consensus over what precisely constitutes a religion. Different religions may or may not contain various elements ranging from

2070-646: 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

2160-400: Is accomplished. We just know that it is done, annually, weekly, daily, for some people almost hourly; and we have an enormous ethnographic literature to demonstrate it. The theologian Antoine Vergote took the term supernatural simply to mean whatever transcends the powers of nature or human agency. He also emphasized the cultural reality of religion, which he defined as: ... the entirety of

2250-468: Is also the product of the dominant Western religious mode, what is called the Judeo-Christian climate or, more accurately, the theistic inheritance from Judaism, Christianity, and Islam. The theistic form of belief in this tradition, even when downgraded culturally, is formative of the dichotomous Western view of religion. That is, the basic structure of theism is essentially a distinction between

2340-442: 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

2430-520: Is derived from religare : re (meaning "again") + ligare ("bind" or "connect"), which was made prominent by St. Augustine following the interpretation given by Lactantius in Divinae institutiones , IV, 28. The medieval usage alternates with order in designating bonded communities like those of monastic orders : "we hear of the 'religion' of the Golden Fleece , of a knight 'of

2520-559: Is found in texts from the 17th century due to events such as the splitting of Christendom during the Protestant Reformation and globalization in the Age of Exploration , which involved contact with numerous foreign cultures with non-European languages. Some argue that regardless of its definition, it is not appropriate to apply the term religion to non-Western cultures, while some followers of various faiths rebuke using

2610-402: 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,

2700-612: 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

2790-526: Is possible to understand why scientific findings and philosophical criticisms (e.g., those made by Richard Dawkins ) do not necessarily disturb its adherents. The origin of religious belief is an open question, with possible explanations including awareness of individual death, a sense of community, and dreams. Traditionally, faith , in addition to reason , has been considered a source of religious beliefs. The interplay between faith and reason, and their use as perceived support for religious beliefs, have been

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2880-575: 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

2970-402: 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,

3060-418: 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

3150-471: Is sacred, reverence for the gods. It is ultimately derived from the Latin word religiō . According to Roman philosopher Cicero , religiō comes from relegere : re (meaning "again") + lego (meaning "read"), where lego is in the sense of "go over", "choose", or "consider carefully". Contrarily, some modern scholars such as Tom Harpur and Joseph Campbell have argued that religiō

3240-524: 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

3330-591: 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

3420-486: The Abrahamic religions Christianity, Islam, and Judaism , while others are arguably less so, in particular folk religions , indigenous religions , and some Eastern religions . A portion of the world's population are members of new religious movements . Scholars have indicated that global religiosity may be increasing due to religious countries having generally higher birth rates. The study of religion comprises

3510-405: The divine , sacredness , faith , and a supernatural being or beings. The origin of religious belief is an open question, with possible explanations including awareness of individual death, a sense of community, and dreams. Religions have sacred histories , narratives , and mythologies , preserved in oral traditions, sacred texts , symbols , and holy places , that may attempt to explain

3600-561: The medieval period . In the Quran, the Arabic word din is often translated as religion in modern translations, but up to the mid-1600s translators expressed din as "law". The Sanskrit word dharma , sometimes translated as religion, also means law. Throughout classical South Asia , the study of law consisted of concepts such as penance through piety and ceremonial as well as practical traditions . Medieval Japan at first had

3690-574: The origin of life , the universe , and other phenomena. Religious practices may include rituals , sermons , commemoration or veneration (of deities or saints ), sacrifices , festivals , feasts , trances , initiations , matrimonial and funerary services, meditation , prayer , music , art , dance , or public service . There are an estimated 10,000 distinct religions worldwide, though nearly all of them have regionally based, relatively small followings. Four religions— Christianity , Islam , Hinduism , and Buddhism —account for over 77% of

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3780-527: The religion of Avys '". In classic antiquity, religiō broadly meant conscientiousness , sense of right , moral obligation , or duty to anything. In the ancient and medieval world, the etymological Latin root religiō was understood as an individual virtue of worship in mundane contexts; never as doctrine , practice, or actual source of knowledge . In general, religiō referred to broad social obligations towards anything including family, neighbors, rulers, and even towards God . Religiō

3870-492: The 1500s to distinguish the domain of the church and the domain of civil authorities ; the Peace of Augsburg marks such instance, which has been described by Christian Reus-Smit as "the first step on the road toward a European system of sovereign states ." Roman general Julius Caesar used religiō to mean "obligation of an oath" when discussing captured soldiers making an oath to their captors. Roman naturalist Pliny

3960-439: 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

4050-436: 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

4140-457: 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

4230-520: The 501(c)(7) organization's activities must be related to social and recreational activities for its members. No more than 35 percent of its gross receipts may derive from non-members, and no more than 15 percent of its gross receipts is permitted to come from use of its facilities or services by the general public. An organization that exceeds these limits may lose its 501(c)(7) status. Religion Antiquity Medieval Early modern Modern Iran India East-Asia Religion

4320-477: 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

4410-528: The Elder used the term religiō to describe the apparent respect given by elephants to the night sky . Cicero used religiō as being related to cultum deorum (worship of the gods). In Ancient Greece , the Greek term threskeia ( θρησκεία ) was loosely translated into Latin as religiō in late antiquity . Threskeia was sparsely used in classical Greece but became more frequently used in

4500-567: The English language. Native Americans were also thought of as not having religions and also had no word for religion in their languages either. No one self-identified as a Hindu or Buddhist or other similar terms before the 1800s. "Hindu" has historically been used as a geographical, cultural, and later religious identifier for people indigenous to the Indian subcontinent . Throughout its long history, Japan had no concept of religion since there

4590-457: 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

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4680-423: 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

4770-560: 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

4860-564: 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

4950-467: The United States. Donors' contributions to a 501(c)(3) organization are tax-deductible only if the contribution is for the use of the 501(c)(3) organization, and that the 501(c)(3) organization is not merely serving as an agent or conduit of a foreign charitable organization. Additional procedures are required of 501(c)(3) organizations that are private foundations . A 501(c)(4) organization

5040-547: The West (or even in the West until after the Peace of Westphalia ). The MacMillan Encyclopedia of Religions states: The very attempt to define religion, to find some distinctive or possibly unique essence or set of qualities that distinguish the religious from the remainder of human life, is primarily a Western concern. The attempt is a natural consequence of the Western speculative, intellectualistic, and scientific disposition. It

5130-422: The belief in spiritual beings exists in all known societies. In his book The Varieties of Religious Experience , the psychologist William James defined religion as "the feelings, acts, and experiences of individual men in their solitude, so far as they apprehend themselves to stand in relation to whatever they may consider the divine". By the term divine James meant "any object that is god like , whether it be

5220-430: The beliefs and traditions of Judaism are found in the ancient world, ancient Jews saw Jewish identity as being about an ethnic or national identity and did not entail a compulsory belief system or regulated rituals. In the 1st century CE, Josephus had used the Greek term ioudaismos (Judaism) as an ethnic term and was not linked to modern abstract concepts of religion or a set of beliefs. The very concept of "Judaism"

5310-555: 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

5400-603: 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

5490-408: 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

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5580-608: The communication of supernatural beliefs, defining religion as: ... the communicated acceptance by individuals of another individual’s “supernatural” claim, a claim whose accuracy is not verifiable by the senses. Friedrich Schleiermacher in the late 18th century defined religion as das schlechthinnige Abhängigkeitsgefühl , commonly translated as "the feeling of absolute dependence". His contemporary Georg Wilhelm Friedrich Hegel disagreed thoroughly, defining religion as "the Divine Spirit becoming conscious of Himself through

5670-725: 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

5760-421: 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

5850-410: 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

5940-450: The finite spirit." Edward Burnett Tylor defined religion in 1871 as "the belief in spiritual beings". He argued that narrowing the definition to mean the belief in a supreme deity or judgment after death or idolatry and so on, would exclude many peoples from the category of religious, and thus "has the fault of identifying religion rather with particular developments than with the deeper motive which underlies them". He also argued that

6030-460: 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

6120-424: The linguistic expressions, emotions and, actions and signs that refer to a supernatural being or supernatural beings. Peter Mandaville and Paul James intended to get away from the modernist dualisms or dichotomous understandings of immanence/transcendence, spirituality/materialism, and sacredness/secularity. They define religion as: ... a relatively-bounded system of beliefs, symbols and practices that addresses

6210-593: The nature of existence, and in which communion with others and Otherness is lived as if it both takes in and spiritually transcends socially-grounded ontologies of time, space, embodiment and knowing. According to the MacMillan Encyclopedia of Religions , there is an experiential aspect to religion which can be found in almost every culture: ... almost every known culture [has] a depth dimension in cultural experiences ... toward some sort of ultimacy and transcendence that will provide norms and power for

6300-511: 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

6390-720: 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

6480-400: 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

6570-409: 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

6660-414: 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

6750-418: 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

6840-428: The possibility of a definition. Others argue that regardless of its definition, it is not appropriate to apply it to non-Western cultures. An increasing number of scholars have expressed reservations about ever defining the essence of religion. They observe that the way the concept today is used is a particularly modern construct that would not have been understood through much of history and in many cultures outside

6930-508: 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;

7020-419: The rest of life. When more or less distinct patterns of behavior are built around this depth dimension in a culture, this structure constitutes religion in its historically recognizable form. Religion is the organization of life around the depth dimensions of experience—varied in form, completeness, and clarity in accordance with the environing culture. Anthropologists Lyle Steadman and Craig T. Palmer emphasized

7110-460: 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

7200-413: The term superstitio (which meant too much fear or anxiety or shame) to religiō at times. When religiō came into English around the 1200s as religion, it took the meaning of "life bound by monastic vows" or monastic orders. The compartmentalized concept of religion, where religious and worldly things were separated, was not used before the 1500s. The concept of religion was first used in

7290-521: The word to describe their own belief system. The concept of "ancient religion" stems from modern interpretations of a range of practices that conform to a modern concept of religion, influenced by early modern and 19th century Christian discourse. The concept of religion was formed in the 16th and 17th centuries, despite the fact that ancient sacred texts like the Bible , the Quran , and others did not have

7380-502: The world's population, and 92% of the world either follows one of those four religions or identifies as nonreligious , meaning that the remaining 9,000+ faiths account for only 8% of the population combined. The religiously unaffiliated demographic includes those who do not identify with any particular religion, atheists , and agnostics , although many in the demographic still have various religious beliefs. Many world religions are also organized religions , most definitively including

7470-400: The writings of Josephus in the 1st century CE. It was used in mundane contexts and could mean multiple things from respectful fear to excessive or harmfully distracting practices of others, to cultic practices. It was often contrasted with the Greek word deisidaimonia , which meant too much fear. Religion is a modern concept. The concept was invented recently in the English language and

7560-439: The writings of, for example, Frederick Ferré who defined religion as "one's way of valuing most comprehensively and intensively". Similarly, for the theologian Paul Tillich , faith is "the state of being ultimately concerned", which "is itself religion. Religion is the substance, the ground, and the depth of man's spiritual life." When religion is seen in terms of sacred, divine, intensive valuing, or ultimate concern, then it

7650-444: Was established in 1981. In 2019 the trust obtained $ 600,000 in funding to assist urban farmers. This article related to a non-profit organization is a stub . You can help Misplaced Pages by expanding it . This Rhode Island –related article is a stub . You can help Misplaced Pages by expanding it . This article about an organization in the United States is a stub . You can help Misplaced Pages by expanding it . 501(c) For example,

7740-555: Was invented by the Christian Church , and it was in the 19th century that Jews began to see their ancestral culture as a religion analogous to Christianity. The Greek word threskeia , which was used by Greek writers such as Herodotus and Josephus, is found in the New Testament . Threskeia is sometimes translated as "religion" in today's translations, but the term was understood as generic "worship" well into

7830-434: Was most often used by the ancient Romans not in the context of a relation towards gods, but as a range of general emotions which arose from heightened attention in any mundane context such as hesitation , caution, anxiety , or fear , as well as feelings of being bound, restricted, or inhibited. The term was also closely related to other terms like scrupulus (which meant "very precisely"), and some Roman authors related

7920-524: Was no corresponding Japanese word, nor anything close to its meaning, but when American warships appeared off the coast of Japan in 1853 and forced the Japanese government to sign treaties demanding, among other things, freedom of religion, the country had to contend with this idea. According to the philologist Max Müller in the 19th century, the root of the English word religion, the Latin religiō ,

8010-858: 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

8100-424: Was originally used to mean only reverence for God or the gods, careful pondering of divine things, piety (which Cicero further derived to mean diligence). Müller characterized many other cultures around the world, including Egypt, Persia, and India, as having a similar power structure at this point in history. What is called ancient religion today, they would have only called law. Scholars have failed to agree on

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