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The Puffin Foundation , established in 1983, is a non-profit organization that aims to amplify the voices of minorities who may be underrepresented due to their race, gender, social philosophy, etc. The foundation achieves this mission of fostering free expression by providing grants and resources to local artists and art organizations.

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109-714: Ultimately, the goal of the Puffin Foundation is to provide people with an understanding that every single person can go out and make change happen. The Puffin Foundation, with more than $ 14 million in assets split between two independent entities, was seeded with the fortune Perry Rosenstein made in the Allen screw business. The Puffin Foundation Ltd. received its Certificate of Incorporation of The Foundation as defined in sub-paragraph (a)(5) of Section 402 of

218-545: 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

327-429: 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

436-527: A boy atop his father's shoulders. "I happen to be one of many people that believes in our country and our democracy," said Rosenstein. "I feel that if democracy is threatened, we are all threatened." The foundation has two grant cycles per year. The first cycle, which occurs between the months of January and June, typically allocates grant of $ 1000 to $ 2500 to individual artists and arts organizations. The second cycle funds media and awards grants to publications that do investigative reporting on issues like labor,

545-509: 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

654-538: A century before, were first observed . In 2019, the international collaboration Event Horizon Telescope presented the first direct image of a black hole 's accretion disc . Modern science is commonly divided into three major branches : natural science , social science , and formal science . Each of these branches comprises various specialised yet overlapping scientific disciplines that often possess their own nomenclature and expertise. Both natural and social sciences are empirical sciences , as their knowledge

763-623: 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

872-595: 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

981-544: 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

1090-503: 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

1199-558: 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

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1308-481: A discipline. Ideas on human nature, society, and economics evolved during the Enlightenment. Hume and other Scottish Enlightenment thinkers developed A Treatise of Human Nature , which was expressed historically in works by authors including James Burnett , Adam Ferguson , John Millar and William Robertson , all of whom merged a scientific study of how humans behaved in ancient and primitive cultures with

1417-411: A few of their scientific predecessors – Galileo , Kepler , Boyle , and Newton principally – as the guides to every physical and social field of the day. The 18th century saw significant advancements in the practice of medicine and physics; the development of biological taxonomy by Carl Linnaeus ; a new understanding of magnetism and electricity; and the maturation of chemistry as

1526-411: 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

1635-423: A greater role in knowledge creation and it was not until the 19th century that many of the institutional and professional features of science began to take shape, along with the changing of "natural philosophy" to "natural science". New knowledge in science is advanced by research from scientists who are motivated by curiosity about the world and a desire to solve problems. Contemporary scientific research

1744-475: A highly stable universe where there could be little loss of resources. However, with the advent of the steam engine and the Industrial Revolution there was an increased understanding that not all forms of energy have the same energy qualities , the ease of conversion to useful work or to another form of energy. This realisation led to the development of the laws of thermodynamics , in which

1853-455: A hypothesis proves unsatisfactory it is modified or discarded. If the hypothesis survives testing, it may become adopted into the framework of a scientific theory , a validly reasoned , self-consistent model or framework for describing the behaviour of certain natural events. A theory typically describes the behaviour of much broader sets of observations than a hypothesis; commonly, a large number of hypotheses can be logically bound together by

1962-444: 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

2071-783: 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

2180-452: A metaphor for how it perceives its mission, which is to ensure that the arts continue to grow and enrich our lives. In so doing it has joined with other concerned groups and individuals toward achieving that goal. 501(c)(3) organization A 501(c)(3) organization is a United States corporation, trust , unincorporated association or other type of organization exempt from federal income tax under section 501(c)(3) of Title 26 of

2289-407: A new non- teleological way. This implied a shift in the view of objects: objects were now considered as having no innate goals. Leibniz assumed that different types of things all work according to the same general laws of nature, with no special formal or final causes. During this time the declared purpose and value of science became producing wealth and inventions that would improve human lives, in

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2398-467: 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

2507-414: 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

2616-458: A preference for one outcome over another. Eliminating the bias can be achieved through transparency, careful experimental design , and a thorough peer review process of the experimental results and conclusions. After the results of an experiment are announced or published, it is normal practice for independent researchers to double-check how the research was performed, and to follow up by performing similar experiments to determine how dependable

2725-456: A priori disciplines and because of this, there is disagreement on whether they constitute a science. Nevertheless, the formal sciences play an important role in the empirical sciences. Calculus , for example, was initially invented to understand motion in physics. Natural and social sciences that rely heavily on mathematical applications include mathematical physics , chemistry , biology , finance , and economics . Applied science

2834-400: A revolution in information technology and the rise of the global internet and mobile computing , including smartphones . The need for mass systematisation of long, intertwined causal chains and large amounts of data led to the rise of the fields of systems theory and computer-assisted scientific modelling . The Human Genome Project was completed in 2003 by identifying and mapping all of

2943-461: A separate discipline from philosophy when Wilhelm Wundt founded the first laboratory for psychological research in 1879. During the mid-19th century Charles Darwin and Alfred Russel Wallace independently proposed the theory of evolution by natural selection in 1858, which explained how different plants and animals originated and evolved. Their theory was set out in detail in Darwin's book On

3052-592: A separate field because they rely on deductive reasoning instead of the scientific method or empirical evidence as their main methodology. Applied sciences are disciplines that use scientific knowledge for practical purposes, such as engineering and medicine . The history of science spans the majority of the historical record, with the earliest written records of identifiable predecessors to modern science dating to Bronze Age Egypt and Mesopotamia from around 3000 to 1200 BCE . Their contributions to mathematics, astronomy , and medicine entered and shaped

3161-475: A set of basic assumptions that are needed to justify the scientific method: there is an objective reality shared by all rational observers; this objective reality is governed by natural laws ; these laws were discovered by means of systematic observation and experimentation. Mathematics is essential in the formation of hypotheses , theories , and laws, because it is used extensively in quantitative modelling, observing, and collecting measurements . Statistics

3270-463: A set of rules. It includes mathematics, systems theory , and theoretical computer science . The formal sciences share similarities with the other two branches by relying on objective, careful, and systematic study of an area of knowledge. They are, however, different from the empirical sciences as they rely exclusively on deductive reasoning, without the need for empirical evidence, to verify their abstract concepts. The formal sciences are therefore

3379-442: 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

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3488-478: A single theory. Thus, a theory is a hypothesis explaining various other hypotheses. In that vein, theories are formulated according to most of the same scientific principles as hypotheses. Scientists may generate a model , an attempt to describe or depict an observation in terms of a logical, physical or mathematical representation, and to generate new hypotheses that can be tested by experimentation. While performing experiments to test hypotheses, scientists may have

3597-429: A strong awareness of the determining forces of modernity . Modern sociology largely originated from this movement. In 1776, Adam Smith published The Wealth of Nations , which is often considered the first work on modern economics. During the nineteenth century many distinguishing characteristics of contemporary modern science began to take shape. These included the transformation of the life and physical sciences;

3706-498: 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

3815-438: A unified theory in the early 20th-century when the modern synthesis reconciled Darwinian evolution with classical genetics . Albert Einstein 's theory of relativity and the development of quantum mechanics complement classical mechanics to describe physics in extreme length , time and gravity . Widespread use of integrated circuits in the last quarter of the 20th century combined with communications satellites led to

3924-557: 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

4033-434: 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

4142-487: Is based on empirical observations and is capable of being tested for its validity by other researchers working under the same conditions. Natural science is the study of the physical world. It can be divided into two main branches: life science and physical science . These two branches may be further divided into more specialised disciplines. For example, physical science can be subdivided into physics, chemistry , astronomy , and earth science . Modern natural science

4251-439: Is becoming a central feature of computational contributions to science, for example in agent-based computational economics , random forests , topic modeling and various forms of prediction. However, machines alone rarely advance knowledge as they require human guidance and capacity to reason; and they can introduce bias against certain social groups or sometimes underperform against humans. Interdisciplinary science involves

4360-714: Is considered to be one of the most important publications in medicine and was used until the 18th century. By the eleventh century most of Europe had become Christian, and in 1088, the University of Bologna emerged as the first university in Europe. As such, demand for Latin translation of ancient and scientific texts grew, a major contributor to the Renaissance of the 12th century . Renaissance scholasticism in western Europe flourished, with experiments done by observing, describing, and classifying subjects in nature. In

4469-542: Is highly collaborative and is usually done by teams in academic and research institutions , government agencies, and companies. The practical impact of their work has led to the emergence of science policies that seek to influence the scientific enterprise by prioritising the ethical and moral development of commercial products, armaments, health care, public infrastructure, and environmental protection . The word science has been used in Middle English since

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4578-506: 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

4687-447: Is the search for solutions to practical problems using this knowledge. Most understanding comes from basic research, though sometimes applied research targets specific practical problems. This leads to technological advances that were not previously imaginable. Scientific research involves using the scientific method , which seeks to objectively explain the events of nature in a reproducible way. Scientists usually take for granted

4796-533: Is the successor to the natural philosophy that began in Ancient Greece . Galileo , Descartes , Bacon , and Newton debated the benefits of using approaches that were more mathematical and more experimental in a methodical way. Still, philosophical perspectives, conjectures , and presuppositions , often overlooked, remain necessary in natural science. Systematic data collection, including discovery science , succeeded natural history , which emerged in

4905-427: Is the use of the scientific method and knowledge to attain practical goals and includes a broad range of disciplines such as engineering and medicine. Engineering is the use of scientific principles to invent, design and build machines, structures and technologies. Science may contribute to the development of new technologies. Medicine is the practice of caring for patients by maintaining and restoring health through

5014-403: Is used to make falsifiable predictions, which are typically posted before being tested by experimentation. Disproof of a prediction is evidence of progress. Experimentation is especially important in science to help establish causal relationships to avoid the correlation fallacy , though in some sciences such as astronomy or geology, a predicted observation might be more appropriate. When

5123-410: Is used to summarise and analyse data, which allows scientists to assess the reliability of experimental results. In the scientific method an explanatory thought experiment or hypothesis is put forward as an explanation using parsimony principles and is expected to seek consilience  – fitting with other accepted facts related to an observation or scientific question. This tentative explanation

5232-632: The Byzantine empire and Arabic translations were done by groups such as the Nestorians and the Monophysites . Under the Caliphate , these Arabic translations were later improved and developed by Arabic scientists. By the 6th and 7th centuries, the neighbouring Sassanid Empire established the medical Academy of Gondeshapur , which is considered by Greek, Syriac, and Persian physicians as

5341-740: The Early Middle Ages (400 to 1000 CE), but in the Medieval renaissances ( Carolingian Renaissance , Ottonian Renaissance and the Renaissance of the 12th century ) scholarship flourished again. Some Greek manuscripts lost in Western Europe were preserved and expanded upon in the Middle East during the Islamic Golden Age , along with the later efforts of Byzantine Greek scholars who brought Greek manuscripts from

5450-609: The Proto-Italic language as * skije- or * skijo- meaning "to know", which may originate from Proto-Indo-European language as *skh 1 -ie , *skh 1 -io , meaning "to incise". The Lexikon der indogermanischen Verben proposed sciō is a back-formation of nescīre , meaning "to not know, be unfamiliar with", which may derive from Proto-Indo-European *sekH- in Latin secāre , or *skh 2 - , from *sḱʰeh2(i)- meaning "to cut". In

5559-673: The Puffin/Nation Prize for Creative Citizenship , which is given to someone who has done distinctive and courageous social justice work. Thus far, the foundation has awarded this honor to Dolores Huerta of the United Farm Workers , Robert Moses of the Algebra Project , the founders of the Innocence Project , and Cecile Richards of Planned Parenthood . The foundation has also partnered with

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5668-887: The United States Code . It is one of the 29 types of 501(c) nonprofit organizations in the US. 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

5777-520: 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

5886-561: The camera obscura and the telescope . At the start of the Renaissance, Roger Bacon , Vitello , and John Peckham each built up a scholastic ontology upon a causal chain beginning with sensation, perception, and finally apperception of the individual and universal forms of Aristotle. A model of vision later known as perspectivism was exploited and studied by the artists of the Renaissance. This theory uses only three of Aristotle's four causes: formal, material, and final. In

5995-424: The historical method , case studies , and cross-cultural studies . Moreover, if quantitative information is available, social scientists may rely on statistical approaches to better understand social relationships and processes. Formal science is an area of study that generates knowledge using formal systems . A formal system is an abstract structure used for inferring theorems from axioms according to

6104-431: The materialistic sense of having more food, clothing, and other things. In Bacon's words , "the real and legitimate goal of sciences is the endowment of human life with new inventions and riches ", and he discouraged scientists from pursuing intangible philosophical or spiritual ideas, which he believed contributed little to human happiness beyond "the fume of subtle, sublime or pleasing [speculation]". Science during

6213-499: The prevention , diagnosis , and treatment of injury or disease. The applied sciences are often contrasted with the basic sciences , which are focused on advancing scientific theories and laws that explain and predict events in the natural world. Computational science applies computing power to simulate real-world situations, enabling a better understanding of scientific problems than formal mathematics alone can achieve. The use of machine learning and artificial intelligence

6322-487: The theory of impetus . His criticism served as an inspiration to medieval scholars and Galileo Galilei, who extensively cited his works ten centuries later. During late antiquity and the early Middle Ages , natural phenomena were mainly examined via the Aristotelian approach. The approach includes Aristotle's four causes : material, formal, moving, and final cause. Many Greek classical texts were preserved by

6431-406: The 13th century, medical teachers and students at Bologna began opening human bodies, leading to the first anatomy textbook based on human dissection by Mondino de Luzzi . New developments in optics played a role in the inception of the Renaissance , both by challenging long-held metaphysical ideas on perception, as well as by contributing to the improvement and development of technology such as

6540-509: 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,

6649-717: The 14th century in the sense of "the state of knowing". The word was borrowed from the Anglo-Norman language as the suffix -cience , which was borrowed from the Latin word scientia , meaning "knowledge, awareness, understanding". It is a noun derivative of the Latin sciens meaning "knowing", and undisputedly derived from the Latin sciō , the present participle scīre , meaning "to know". There are many hypotheses for science ' s ultimate word origin. According to Michiel de Vaan , Dutch linguist and Indo-Europeanist , sciō may have its origin in

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6758-444: The 16th century by describing and classifying plants, animals, minerals, and other biotic beings. Today, "natural history" suggests observational descriptions aimed at popular audiences. Social science is the study of human behaviour and the functioning of societies. It has many disciplines that include, but are not limited to anthropology , economics, history, human geography , political science , psychology, and sociology. In

6867-633: The 3rd millennium BCE, the ancient Egyptians developed a decimal numbering system , solved practical problems using geometry , and developed a calendar . Their healing therapies involved drug treatments and the supernatural, such as prayers, incantations , and rituals. The ancient Mesopotamians used knowledge about the properties of various natural chemicals for manufacturing pottery , faience , glass, soap, metals, lime plaster , and waterproofing. They studied animal physiology , anatomy , behaviour , and astrology for divinatory purposes. The Mesopotamians had an intense interest in medicine and

6976-640: 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,

7085-405: 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

7194-548: 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

7303-404: The Enlightenment was dominated by scientific societies and academies , which had largely replaced universities as centres of scientific research and development. Societies and academies were the backbones of the maturation of the scientific profession. Another important development was the popularisation of science among an increasingly literate population. Enlightenment philosophers turned to

7412-653: The Greek natural philosophy of classical antiquity , whereby formal attempts were made to provide explanations of events in the physical world based on natural causes, while further advancements, including the introduction of the Hindu–Arabic numeral system , were made during the Golden Age of India . Scientific research deteriorated in these regions after the fall of the Western Roman Empire during

7521-410: The Greek philosopher Leucippus and his student Democritus . Later, Epicurus would develop a full natural cosmology based on atomism, and would adopt a "canon" (ruler, standard) which established physical criteria or standards of scientific truth. The Greek doctor Hippocrates established the tradition of systematic medical science and is known as " The Father of Medicine ". A turning point in

7630-422: 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

7739-458: The Milesian school, which was founded by Thales of Miletus and later continued by his successors Anaximander and Anaximenes , were the first to attempt to explain natural phenomena without relying on the supernatural . The Pythagoreans developed a complex number philosophy and contributed significantly to the development of mathematical science. The theory of atoms was developed by

7848-673: The Not-For-Profit Corporation Law and shall be a Type B corporation under Section 201 On January 17, 1983, by the State of New York Department of State. It then received its 501(c)(3) as is a private not-for-profit. Dorothea Violet Rosenstein, née Cohn, was president and funder Perry Rosenstein's wife who volunteered to work with the National Audubon's Dr. Stephen Kress to bring 10- to 14-day-old pufflings from Great Island, Newfoundland to Eastern Egg Rock off

7957-555: The Origin of Species , published in 1859. Separately, Gregor Mendel presented his paper, " Experiments on Plant Hybridization " in 1865, which outlined the principles of biological inheritance, serving as the basis for modern genetics. Early in the 19th century John Dalton suggested the modern atomic theory , based on Democritus's original idea of indivisible particles called atoms . The laws of conservation of energy , conservation of momentum and conservation of mass suggested

8066-472: The advent of writing systems in early civilisations like Ancient Egypt and Mesopotamia , creating the earliest written records in the history of science in around 3000 to 1200 BCE . Although the words and concepts of "science" and "nature" were not part of the conceptual landscape at the time, the ancient Egyptians and Mesopotamians made contributions that would later find a place in Greek and medieval science: mathematics, astronomy, and medicine. From

8175-547: The coast of Maine. When these young Puffins were ready to fledge, they were banded with the hope they would return in 2–3 years and start a new colony on this island. The project was successful. The Puffin Foundation Ltd.'s name was chosen in 1983 in honor and memory of Dorothea Rosenstein. Through his Teaneck , New Jersey–based foundation, Rosenstein states his mission as to fund "as many different areas of expression as possible." Largely, he funds progressive or liberal work. The Bronx-native says that he attended his first protest as

8284-398: The combination of two or more disciplines into one, such as bioinformatics , a combination of biology and computer science or cognitive sciences . The concept has existed since the ancient Greek period and it became popular again in the 20th century. Scientific research can be labelled as either basic or applied research. Basic research is the search for knowledge and applied research

8393-405: 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

8502-610: The course of tens of thousands of years, taking different forms around the world, and few details are known about the very earliest developments. Women likely played a central role in prehistoric science, as did religious rituals . Some scholars use the term " protoscience " to label activities in the past that resemble modern science in some but not all features; however, this label has also been criticised as denigrating, or too suggestive of presentism , thinking about those activities only in relation to modern categories. Direct evidence for scientific processes becomes clearer with

8611-505: The discovery of radioactivity by Henri Becquerel and Marie Curie in 1896, Marie Curie then became the first person to win two Nobel Prizes . In the next year came the discovery of the first subatomic particle, the electron . In the first half of the century the development of antibiotics and artificial fertilisers improved human living standards globally. Harmful environmental issues such as ozone depletion , ocean acidification , eutrophication , and climate change came to

8720-526: The dying Byzantine Empire to Western Europe at the start of the Renaissance . The recovery and assimilation of Greek works and Islamic inquiries into Western Europe from the 10th to 13th century revived " natural philosophy ", which was later transformed by the Scientific Revolution that began in the 16th century as new ideas and discoveries departed from previous Greek conceptions and traditions. The scientific method soon played

8829-596: The earliest medical prescriptions appeared in Sumerian during the Third Dynasty of Ur . They seem to have studied scientific subjects which had practical or religious applications and had little interest in satisfying curiosity. In classical antiquity , there is no real ancient analogue of a modern scientist. Instead, well-educated, usually upper-class, and almost universally male individuals performed various investigations into nature whenever they could afford

8938-587: The environment, LGBTQ concerns, feminism and women's issues. Over the years, the foundation has continued to broaden its scope. In 1997, the foundation began a project known as the Puffin Cultural Forum, which funds and hosts performances as well as art exhibits at 20 Puffin Way in Teaneck , NJ. For instance, the Puffin Foundation collaborates with The Nation Institute , on an annual human rights award,

9047-411: 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: Science Science is a systematic discipline that builds and organises knowledge in

9156-612: The form of testable hypotheses and predictions about the universe. Modern science is typically divided into two or three major branches: the natural sciences (e.g., physics , chemistry , and biology ), which study the physical world ; and the behavioural sciences (e.g., economics , psychology , and sociology ), which study individuals and societies. The formal sciences (e.g., logic , mathematics, and theoretical computer science ), which study formal systems governed by axioms and rules, are sometimes described as being sciences as well; however, they are often regarded as

9265-462: The free energy of the universe is seen as constantly declining: the entropy of a closed universe increases over time. The electromagnetic theory was established in the 19th century by the works of Hans Christian Ørsted , André-Marie Ampère , Michael Faraday , James Clerk Maxwell , Oliver Heaviside , and Heinrich Hertz . The new theory raised questions that could not easily be answered using Newton's framework. The discovery of X-rays inspired

9374-425: The frequent use of precision instruments; the emergence of terms such as "biologist", "physicist", and "scientist"; an increased professionalisation of those studying nature; scientists gaining cultural authority over many dimensions of society; the industrialisation of numerous countries; the thriving of popular science writings; and the emergence of science journals. During the late 19th century, psychology emerged as

9483-530: The genes of the human genome . The first induced pluripotent human stem cells were made in 2006, allowing adult cells to be transformed into stem cells and turn into any cell type found in the body. With the affirmation of the Higgs boson discovery in 2013, the last particle predicted by the Standard Model of particle physics was found. In 2015, gravitational waves , predicted by general relativity

9592-431: The heliocentric model. The printing press was widely used to publish scholarly arguments, including some that disagreed widely with contemporary ideas of nature. Francis Bacon and René Descartes published philosophical arguments in favour of a new type of non-Aristotelian science. Bacon emphasised the importance of experiment over contemplation, questioned the Aristotelian concepts of formal and final cause, promoted

9701-562: The history of early philosophical science was Socrates ' example of applying philosophy to the study of human matters, including human nature, the nature of political communities, and human knowledge itself. The Socratic method as documented by Plato 's dialogues is a dialectic method of hypothesis elimination: better hypotheses are found by steadily identifying and eliminating those that lead to contradictions. The Socratic method searches for general commonly-held truths that shape beliefs and scrutinises them for consistency. Socrates criticised

9810-557: The idea that science should study the laws of nature and the improvement of all human life. Descartes emphasised individual thought and argued that mathematics rather than geometry should be used to study nature. At the start of the Age of Enlightenment , Isaac Newton formed the foundation of classical mechanics by his Philosophiæ Naturalis Principia Mathematica , greatly influencing future physicists. Gottfried Wilhelm Leibniz incorporated terms from Aristotelian physics , now used in

9919-514: The late 20th century active recruitment of women and elimination of sex discrimination greatly increased the number of women scientists, but large gender disparities remained in some fields. The discovery of the cosmic microwave background in 1964 led to a rejection of the steady-state model of the universe in favour of the Big Bang theory of Georges Lemaître . The century saw fundamental changes within science disciplines. Evolution became

10028-626: The most important medical center of the ancient world. The House of Wisdom was established in Abbasid -era Baghdad , Iraq , where the Islamic study of Aristotelianism flourished until the Mongol invasions in the 13th century. Ibn al-Haytham , better known as Alhazen, used controlled experiments in his optical study. Avicenna 's compilation of the Canon of Medicine , a medical encyclopaedia,

10137-523: 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

10246-672: The notion that the only function of the eye is perception, and shifted the main focus in optics from the eye to the propagation of light. Kepler is best known, however, for improving Copernicus' heliocentric model through the discovery of Kepler's laws of planetary motion . Kepler did not reject Aristotelian metaphysics and described his work as a search for the Harmony of the Spheres . Galileo had made significant contributions to astronomy, physics and engineering. However, he became persecuted after Pope Urban VIII sentenced him for writing about

10355-450: The older type of study of physics as too purely speculative and lacking in self-criticism . Aristotle in the 4th century BCE created a systematic program of teleological philosophy. In the 3rd century BCE, Greek astronomer Aristarchus of Samos was the first to propose a heliocentric model of the universe, with the Sun at the centre and all the planets orbiting it. Aristarchus's model

10464-415: The organization VoteRiders to spread state-specific information on voter ID requirements. The Teaneck International Film Festival is a project of the foundation. The Puffin , a species whose nesting sites were endangered by encroaching civilization, were encouraged to return to their native habitats through the constructive efforts of a concerned citizenry. The Foundation has adopted the name Puffin as

10573-515: 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

10682-611: The past, science was a synonym for "knowledge" or "study", in keeping with its Latin origin. A person who conducted scientific research was called a "natural philosopher" or "man of science". In 1834, William Whewell introduced the term scientist in a review of Mary Somerville 's book On the Connexion of the Physical Sciences , crediting it to "some ingenious gentleman" (possibly himself). Science has no single origin. Rather, systematic methods emerged gradually over

10791-410: 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

10900-472: 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

11009-573: The public's attention and caused the onset of environmental studies . During this period scientific experimentation became increasingly larger in scale and funding . The extensive technological innovation stimulated by World War I , World War II , and the Cold War led to competitions between global powers , such as the Space Race and nuclear arms race . Substantial international collaborations were also made, despite armed conflicts. In

11118-453: The seminal encyclopaedia Natural History . Positional notation for representing numbers likely emerged between the 3rd and 5th centuries CE along Indian trade routes. This numeral system made efficient arithmetic operations more accessible and would eventually become standard for mathematics worldwide. Due to the collapse of the Western Roman Empire , the 5th century saw an intellectual decline and knowledge of Greek conceptions of

11227-577: The sixteenth century Nicolaus Copernicus formulated a heliocentric model of the Solar System, stating that the planets revolve around the Sun, instead of the geocentric model where the planets and the Sun revolve around the Earth. This was based on a theorem that the orbital periods of the planets are longer as their orbs are farther from the centre of motion, which he found not to agree with Ptolemy's model. Johannes Kepler and others challenged

11336-405: The social sciences, there are many competing theoretical perspectives, many of which are extended through competing research programs such as the functionalists , conflict theorists , and interactionists in sociology. Due to the limitations of conducting controlled experiments involving large groups of individuals or complex situations, social scientists may adopt other research methods such as

11445-476: The time. Before the invention or discovery of the concept of phusis or nature by the pre-Socratic philosophers , the same words tend to be used to describe the natural "way" in which a plant grows, and the "way" in which, for example, one tribe worships a particular god. For this reason, it is claimed that these men were the first philosophers in the strict sense and the first to clearly distinguish "nature" and "convention". The early Greek philosophers of

11554-484: The world deteriorated in Western Europe. During the period, Latin encyclopaedists such as Isidore of Seville preserved the majority of general ancient knowledge. In contrast, because the Byzantine Empire resisted attacks from invaders, they were able to preserve and improve prior learning. John Philoponus , a Byzantine scholar in the 500s, started to question Aristotle's teaching of physics, introducing

11663-405: 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

11772-408: 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

11881-511: Was widely rejected because it was believed to violate the laws of physics, while Ptolemy's Almagest , which contains a geocentric description of the Solar System , was accepted through the early Renaissance instead. The inventor and mathematician Archimedes of Syracuse made major contributions to the beginnings of calculus . Pliny the Elder was a Roman writer and polymath, who wrote

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