A private foundation is a tax-exempt organization that does not rely on broad public support and generally claims to serve humanitarian purposes.
41-715: The Ruderman Family Foundation is a private philanthropic foundation established in Boston , Massachusetts, United States, managed by the Ruderman family . The foundation operates in the US and in Israel in two main areas: inclusion of people with disabilities in society and strengthening the relationship between Israel and the American Jewish community with the help of strategic philanthropy. The Ruderman Family Foundation
82-414: A charitable foundation , a private foundation does not generally solicit funds from the public or have the legal requirements and reporting responsibilities of a registered non-profit or charitable foundation. Not all foundations engage in philanthropy; some private foundations are used for estate planning purposes. One of the characteristics of the legal entities existing under the status of "Foundations"
123-672: A combination of self-service racks and by-hand distributors on weekdays. Saturday editions are published in Stockholm , Santiago , São Paulo , and Lima . The distribution points are located in high-density population areas. Metro International launched several editions in Canada in 2000, leading to the creation of several commuter newspaper competitors, such as Sun Media 's 24 Hours . The local name of Metro newspaper editions sometimes vary due to trademark issues. Peruvian , Chilean , and Mexican editions are called Publimetro , and
164-415: A former such entity). It is defined by a negative definition: by what it is not. A private foundation is not a public charity , as described in section 170(b)(1)(A) (i) through (vi). Neither is it a section 509(a)(2) organization, nor a supporting organization . Private foundations are subject to 1.39% excise taxes found in section 4940 through 4945 of the internal revenue code. Once a charity becomes
205-495: A joint venture of Concentra and Rossel , publishes the free daily newspaper Metro . In California, United States, Metro Silicon Valley is a free weekly newspaper founded in 1985. Neither of these newspapers have links to Metro International. In Hong Kong, Metro International sold Metro Daily in 2013 to a local businessman. There are national editions in the Czech Republic , Greece , Hungary, Italy , Finland,
246-440: A pledge for the entertainment industry, to encourage studios to increase their auditions of actors with disabilities for their productions. The pledge reads: We recognize that disability is central to diversity, that the disability community comprises one of the largest minority groups in our country, and that people with disabilities face exclusion in front of and behind the camera. We understand that increasing auditions, no matter
287-488: A private foundation, it retains that status unless it follows the difficult termination rules of section 507. Every organization that qualifies for tax exemption as an organization described in section 501(c)(3) is a private foundation unless it falls into one of the categories specifically excluded from the definition of that term (referred to in section 509(a)). In addition, certain nonexempt charitable trusts are also treated as private foundations. Organizations that fall into
328-489: A specific purpose. A private foundation may have diverse purposes, including collective, familiar, or the purpose of passive administration of funds. Normally, the supervision of a private foundation is done by the county government where the foundation has its domicile, however, large foundations must be registered by the County Administrative Board (CAB), which must also supervise the administration of
369-899: A subsidiary of the Modern Times Group along with Viasat Broadcasting . It is now controlled through the Mats Qviberg-owned-investment company Custos . The first edition of the newspaper was published as Metro Stockholm and distributed in the Stockholm metro . As of 2012 , all European editions (except for the Hungarian one) have been sold. As of October 2009 , there were 56 daily editions in 15 languages and in 19 countries across Europe, North and South America, and Asia, for an audience of more than 17 million daily readers and 37 million weekly readers. Metro newspaper editions are distributed in high-traffic commuter zones or in public transport networks via
410-489: A suspect is capable of understanding and complying with verbal orders. They recommended new training for officers and requested that the media also report forms of disability discrimination when appropriate; "Disability is the missing word in media coverage of police misuse of force." The foundation's July 2016 white paper "On Employment of Actors with Disabilities in Television" revealed that people with disabilities are
451-442: Is a wide diversity of structures and purposes. Nevertheless, there are some common structural elements that are the first observed under legal scrutiny or classification. Some of the above must be, in most jurisdictions, expressed in the document of establishment. Others may be provided by the supervising authority at each particular jurisdiction. The following foundations are set up under common law legal systems : In Canada ,
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#1732791718686492-442: Is made up of a majority of directors at arm's length. A private foundation is not allowed to engage in any business activity, but it can operate its own charitable program. The Canada Revenue Agency designates the application as a "charitable organization", a "public foundation", or a "private foundation", depending on its structure, its source of funding and its operation. The Income Tax Act requirements are different, depending on
533-623: Is the largest private foundation in the U.S. with over $ 38 billion in assets. Most private foundations are much smaller. Out of the 84,000 private foundations that filed with the IRS in 2008, approximately 66% have less than $ 1 million in assets, and 93% have less than $ 10 million in assets. In aggregate, private foundations in the U.S. control over $ 628 billion in assets and made more than $ 44 billion in charitable contributions in 2007. The following foundations are set up under civil law legal systems: The Austrian Private Foundation (Privatstiftung)
574-572: The 2012 US presidential election . Co-written by Norman Ornstein , a political scientist at the American Enterprise Institute, the analysis focused on: insufficient poll worker training; access barriers to polls (including publicly available transportation); access barriers to elections material and registration material prior to elections; stigma (including against developmental and psychiatric disabilities); and limitations on resources available to election officials. The study
615-475: The 2016 US presidential election , the foundation released its third white paper, on voting accessibility for people with disabilities. The Government Accountability Office reported that in 2008, 73% of polling places had some potential accessibility barrier, while a Rutgers and Syracuse study determined that if voters with disabilities voted at the same rate as voters with the same demographics, but without disabilities, three million more people would have voted in
656-606: The Canada Revenue Agency is a branch of the Canadian government which regulates all foundations. Under Canadian law, since 1967, a private foundation is controlled by a single donor or family through a board that is made up of a majority (more than 50%) of directors at non-arm's length. It is a legally registered charity with the Canada Revenue Agency. A public foundation is governed by a board that
697-695: The Dublin Metro Herald newspaper (launched 10 October 2005), which they both own a third of, along with The Irish Times . The Dublin Metro newspaper uses the Associated Metro logo and format, however. It is reported that Metro International has plans to launch a rival-free evening newspaper in London. There are also other examples of newspapers named Metro that are not part of Metro International Group. In Belgium, Mass Transit Media,
738-617: The Netherlands (online only), Russia , and Sweden ( Metro ). City editions of Metro are published in many major cities. Belgium has a bilingual free newspaper with the same name , but it is not owned by Metro International. Likewise, Metro in the United Kingdom is not part of the network. In France, the Metronews has been acquired and merged by the media company LCI - itself property of TF1. Nicaragua : Metro
779-747: The Foundation removed a video from YouTube posted on February 21, 2018, that was part of a campaign urging the United States to suspend its ties with Poland over the law that criminalizes blaming the Polish nation or state for German Nazi crimes. The video was condemned by Jewish communities in Poland for using the phrase "Polish Holocaust," which was deemed false and hurtful, as well as by the Israeli embassy in Poland. Private foundation Unlike
820-597: The Ruderman Program for American Jewish studies, the first academic program of its kind in Israel. In 2019 the foundation published a report with the Institute for National Security Studies about the ramifications of the relationship on Israel's national security. During 2020 the foundation and Israeli President Reuven Rivlin hosted a special event highlighting the importance of the relationship. In response to
861-694: The Ruderman TV Challenge, a call-to-action follow up to the Ruderman White Paper on the Employment of Actors with Disabilities in Television. It was found that only 2% of all television characters compared to the 20% of the US population is disabled, and that 95% of top TV show characters with disabilities are played by non-disabled performers. The challenge called for the creators of scripted television pilots to audition and cast more performers with disabilities. In April 2017,
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#1732791718686902-601: The Ruderman White Paper "Mental Health and Suicide of First Responders" examined mental health issues among first responders and their elevated rate of suicide. One study found that on average, police officers witness 188 critical incidents during their careers which can lead to mental illness. The paper lays out barriers that prevent first responders from accessing mental health services when coping with trauma. Released in December 2018, this paper investigates
943-569: The Spanish edition is called Metro Directo . Not all newspapers named Metro are part of the Metro International Group. Associated Newspapers publishes another freesheet called Metro in twelve areas around Britain . This UK Metro is not related to Metro International, which used the name Morning News for its (now defunct) free sheet distributed there. However, Metro International and Associated Metro collaborated on
984-455: The accommodations guaranteed to them under the Americans with Disabilities Act . Students with non-apparent disabilities were said to be suspended and criminalized at a disproportionately high rates, while over half of the incarcerated population of the United States suffered from mental illness. Another 19-31% had cognitive or learning disabilities. In September 2017, the Foundation launched
1025-512: The annual Ruderman Prize In Inclusion, which awards $ 50,000 to each of five companies and organizations around the world that operate innovative programs and provide services that foster the full inclusion of people with disabilities. The foundation has awarded the M.E.R. Award in Inclusion annually since 2014 to an individual who demonstrates outstanding accomplishment in the field of disability inclusion. The foundation has worked to strengthen
1066-540: The excluded categories are institutions such as hospitals or universities and those that generally have broad public support or actively function in a supporting relationship to such organizations. In the United States, there are several restrictions and requirements on private foundations, including: Violations of these provisions give rise to taxes and penalties against the private foundation and, in some cases, its managers, its substantial contributors, and certain related persons. The Bill & Melinda Gates Foundation
1107-662: The foundation. The main legal instruments governing private foundations in Sweden are those that regulate foundations in general: the Foundation Act (1994:1220) and the Regulation for Foundations (1995:1280). Metro International Metro International is a Swedish media company based in Luxembourg that publishes the freesheet newspaper Metro . The company was founded by Per Andersson, and started as
1148-581: The founder and beneficiaries are non-residents of Mauritius. A foundation in the Netherlands (Stichting) is a legal person created through a legal act. This act is usually either a notarised deed (or a will) that contains the articles of the foundation which must include the first appointed board. Foundation legislation was last reformed in 1998, giving rise to the Netherlands Antilles Private Foundation (Stichting Particulier Fonds). The Nevis Multiform Foundation
1189-536: The most unrepresented minority in Hollywood . Despite making up nearly 20% of the US population, 95% of disabled characters on TV are portrayed by able-bodied actors. The report, co-authored by actor Danny Woodburn and Kristina Kopić, the foundation's Advocacy Content Specialist, surveyed hundreds of actors with visible and non-visible disabilities . Most worked less than once a year and felt they were discriminated against by casting agents and producers. Prior to
1230-657: The practice of imposing leaves of absence on students experiencing mental illness. The study grades the leave of absence policies of eight universities, none of which received higher than a D+. The paper also covered ethnographic aspects of the problem. On November 1, 2016, the foundation hosted a disability inclusion round table to address the underrepresentation of people with disabilities in film and TV. Panelists and participants included Marlee Matlin , RJ Mitte , Danny Woodburn , Micah Fowler , Orlando Jones , Jason Winston George , Robert David Hall , Scott Silveri , and Glen Mazzara . The Ruderman Family Foundation created
1271-670: The private foundation to beneficiaries. The Liechtenstein Family Foundation (Stiftung) was first introduced in 1926 and updated by the Act Reforming the Persons and Companies Act in 2008 which included a new Act on Foundations. They are allowed to pursue non-commercial and/or private benefit purposes. Private Benefit Family Foundation pays no taxes. The Mauritius Foundation was introduced following 'The Foundations Act' of 2012. Such entities are tax exempt as long as
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1312-665: The relationship between Israel and the American Jewish community since 2011, when it first took a delegation of Israeli legislators to the United States for an educational tour of the Jewish community. As of 2013, the foundation also takes Israeli journalists on similar tours. In 2012 the foundation helped establish the Israel-US Knesset caucus. In 2013 the foundation partnered with the University of Haifa , opening
1353-426: The release of the 2016 film Me Before You , the Foundation condemned the film's portrayal of disability, in which the protagonist—who is paralyzed—ends up committing suicide because he feels his life is not worth living: "To the millions of people with significant disabilities currently leading fulfilling, rich lives, [the film] posits that they are better off committing suicide." In the wake of pressure from Poland,
1394-589: The report emphasized the societal benefit for people with disabilities by allowing more individuals to fulfill civic responsibilities and exercise civil rights, as well as the impact people with disabilities can have in the legislative and regulatory discussions surrounding emerging transportation technologies. The piece was featured in a number of outlets including Metro , Boston Herald , Autotrader and Curbed . A white paper released in August 2017 stated that people with non-apparent disabilities do not always receive
1435-496: The size of the role, is a critical step towards achieving inclusion in the industry. We will continue to champion and encourage more auditions for actors and actresses with disabilities on television and film. As of September 2021, the following studios have signed the pledge: NBCUniversal , CBS Entertainment Group , Paramount Pictures , and Sony Pictures . In 2012, the Ruderman Family Foundation launched
1476-597: The type of charity ( Income Tax Act , R.S.C. 1985 (5th supp.) c. 1, para. 149.1(4)(a)). Foundations were first introduced in The Bahamas in December 2004 following the Foundations Act. A private foundation, in the United States, is a charitable organization described in the Internal Revenue Code by section 509. A private foundation is necessarily a 501(c)(3) exempt organization (or
1517-510: Was authored by historian David Perry and disabilities expert and advocate Lawrence Carter-Long. It concluded that disabled individuals make up a third to a half of individuals killed by law enforcement officers and many use of force cases, such as the deaths of Eric Garner , Kajieme Powell , and Freddie Gray . The authors wrote that "police have become the default responders to mental health calls" and yet they continue to use force to obtain compliance from suspects without first evaluating whether
1558-444: Was established in 2002. Jay Ruderman is the president of the foundation, and his wife Shira is its executive director. In 2006, the foundation opened an office in Israel. In March 2016, the Ruderman Family Foundation released a white paper , "Media coverage of law enforcement use of force and disability". It is an overview of media coverage from 2013 to 2015 of law enforcement 's use of force against disabled individuals. The study
1599-555: Was featured on Fox News and covered by The Guardian and Mic . In January 2017, a fourth white paper was released about the benefits of self-driving cars for people with disabilities. Written with Securing America's Future Energy (SAFE), the report concluded that autonomous vehicles could enable new employment opportunities for approximately two million people with disabilities, save $ 19 billion annually in healthcare expenditures, and provide $ 1.3 trillion in savings from productivity gains, fuel costs and accident prevention. Furthermore,
1640-534: Was introduced in 2005. The Panama Private Interest Foundation was introduced following the Law 25, June 12, 1995. The Saint Kitts Foundation was introduced following the Foundation Act of 2003. The Seychelles Foundation was introduced following the Foundation Act of 2009. A private foundation in Sweden (Stiftelse) is formed by a letter of donation from a founder donating funds or assets to be administered for
1681-557: Was last reformed under the Private Foundation Act in September 1993. The Austrian private foundation is considered a legal person having beneficiaries rather than shareholders or proprietors and may be established for any purpose. There are three levels of taxation related to Austrian private foundations: taxation of asset transfers, ongoing taxation of the private foundation's income; and taxation of distributions from