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52-675: University School is a founding member of the International Boys' Schools Coalition (IBSC) and a member of the Center for the Study of Boys' and Girls' Lives and Cleveland Council of Independent Schools . In 1890 the founding headmaster of the school, Newton M. Anderson, established University School. The school's first building was erected on 10 acres (40,000 m) at the corner of Hough Avenue and East 71st Street in Cleveland. At

104-545: 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

156-509: 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

208-595: 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

260-544: 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

312-524: A few other headmasters and admission officers from boys' schools in the United States, met to discuss contemporary issues facing their institutions. Although the headmasters present were present to focus on philosophical and pedagogical topics related to boys' education, some of the admissions officers raised concerns regarding the continued existence of boys' schools subsequent to a period of many boys' schools having become co-educational . Later, as

364-411: 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

416-444: 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

468-783: 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

520-467: 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

572-521: A result of the first informal meeting, a formal conference was held in June 1993 just outside of Boston on the campus of the Belmont Hill School to continue the discussion. Attendees decided to form an organization, and in 1995, "Boys’ Schools: An International Coalition," was formed as a non-profit organization. Richard Hawley was appointed as the first president. During the initial ten years,

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624-738: A rock climbing wall. In 2013, University School's student-created and student-led sports broadcasting network, USPN, started streaming live coverage of the school's football, soccer, basketball, hockey, lacrosse and baseball games. In 2014, University School's squash team won the Division IV national championship at the U.S. High School Team Squash Championships in Philadelphia, Pennsylvania. Academia, law, and medicine Arts, journalism and entertainment Business and philanthropy Sports International Boys%27 Schools Coalition The International Boys' Schools Coalition ( IBSC )

676-442: 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

728-423: A significant portion of a church school's curriculum is religious education. For a payment to be a tax-deductible charitable contribution, it must be a voluntary transfer of money or other property with no expectation of procuring financial benefit equal to the transfer amount. Before donating to a 501(c)(3) organization, a donor can consult the searchable online IRS list of charitable organizations to verify that

780-432: A tax deduction on a charitable gift to a 501(c)(3) organization that is organized and operated exclusively for religious, charitable, scientific, literary or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals. An individual may not take

832-440: A tax deduction on gifts made to a 501(c)(3) organization that is organized and operated exclusively for the testing for public safety. In the case of tuition fees paid to a private 501(c)(3) school or a church school, the payments are not tax-deductible charitable contributions because they are payments for services rendered to the payee or the payee's children. The payments are not tax-deductible charitable contributions even if

884-562: Is a 501(c)(3) non-profit organization of all-boys schools dedicated to the education of boys, to the professional development of their educators, and to the advancement of educational institutions that serve boys. The Coalition comprises over 300 hundred member schools across 20 countries and five continents worldwide. In 1989, a small group of boys' schools headmasters, including Eric Anderson from Eton College , Richard Hawley from University School , J. Douglas Blakey from Upper Canada College , John Bednall from The Hutchins School , and

936-670: 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 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

988-557: 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

1040-434: 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

1092-800: Is an actual controversy regarding a determination or the Internal Revenue Service has failed to make a determination. In these cases, the United States Tax Court , the United States District Court for the District of Columbia , and the United States Court of Federal Claims have concurrent jurisdiction to issue a declaratory judgment of the organization's qualification if the organization has exhausted administrative remedies with

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1144-691: Is most well known for its success in swimming. US fields varsity teams in thirteen sports, five in the winter season and four in the fall and the spring seasons: football, soccer, cross country, and golf in the fall; ice hockey, wrestling, swimming, squash, and basketball in the winter; and lacrosse, tennis, track and field, and baseball in the spring. University School competes in the Premier Athletic Conference (PAC), an eight-team conference. The cross country, wrestling, basketball, track and field and baseball teams began competing in this conference in 2009. Football began its PAC schedule in

1196-478: Is not required to be made available to the public, unless the organization is an independent foundation. Churches are generally exempt from this reporting requirement. Every 501(c)(2) organization must make available for public inspection its application for tax-exemption, including its Form 1023 or Form 1023-EZ and any attachments, supporting documents, and follow-up correspondence with the Internal Revenue Service. The same public inspection requirement applies to

1248-492: Is now presumed in compliance with the substantiality test if they work within the limits. The Conable election requires a charity to file a declaration with the IRS and file a functional distribution of funds spreadsheet with their Form 990. IRS form 5768 is required to make the Conable election. A 501(c)(3) organization is allowed to conduct some or all of its charitable activities outside the United States. A 501(c)(3) organization

1300-406: Is reduced to $ 400. There are some classes of organizations that automatically are treated as tax exempt under 501(c)(3), without the need to file Form 1023: The IRS released a software tool called Cyber Assistant in 2013, which was succeeded by Form 1023-EZ in 2014. There is an alternative way for an organization to obtain status if an organization has applied for a determination and either there

1352-467: Is that the organization is specifically limited in powers to purposes that the IRS classifies as tax-exempt purposes. Unlike for-profit corporations that benefit from broad and general purposes, non-profit organizations need to be limited in powers to function with tax-exempt status, but a non-profit corporation is by default not limited in powers until it specifically limits itself in the articles of incorporation or nonprofit corporate bylaws. This limiting of

1404-434: The 14-point list is a guideline; it is not intended to be all-encompassing, and other facts and circumstances may be relevant factors. Although there is no definitive definition of a church for Internal Revenue Code purposes, in 1986 the United States Tax Court said that "A church is a coherent group of individuals and families that join together to accomplish the religious purposes of mutually held beliefs. In other words,

1456-502: The 501(c)(3) designation. In 1980, the United States District Court for the District of Columbia recognized a 14-part test in determining whether a religious organization is considered a church for the purposes of the Internal Revenue Code: Having an established congregation served by an organized ministry is of central importance. Points 4, 6, 8, 11, 12, and 13 are also especially important. Nevertheless,

1508-405: 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

1560-548: 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

1612-432: The Internal Revenue Service. Prior to October 9, 1969, nonprofit organizations could declare themselves to be tax-exempt under Section 501(c)(3) without first obtaining Internal Revenue Service recognition by filing Form 1023 and receiving a determination letter. A nonprofit organization that did so prior to that date could still be subject to challenge of its status by the Internal Revenue Service. Individuals may take

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1664-541: The Prefect. One student from each house is elected during his junior year to lead the house for his senior year as a Prefect. The ten houses, honoring notable previous headmasters, faculty, or students, are listed below: Each house competes annually at Founders' Day. Held each fall, this event lets all students in grades 6 through 12 compete in field day-like activities at the Upper School. Games played include capture

1716-405: 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

1768-603: The duties as the school's first alumnus headmaster. Headmaster Bryan stepped down in January 2018 due to allegations that he had mishandled a number of sexual misconduct cases at his previous school, the Nichols School . In the wake of Bryan's departure, dean of faculty and English teacher Patrick Gallagher was named interim headmaster by the school's board of trustees. On September 22, 2018, the school's board of trustees announced that Patrick Gallagher would officially assume

1820-497: The fall of 2011. The 81,000-square-foot (7,500 m) Kilroy Field House at the Hunting Valley Campus is a multi-purpose indoor practice facility featuring two basketball courts, three squash courts, a 200-meter cantilevered indoor track, and practice areas for track events. The complex also includes a fitness center. Wrestling rooms, a gymnasium and 25-yard indoor swimming pool with a separate diving well complete

1872-409: The flag, soccer, tug-o-war, the egg toss, and more. Students compete against members of the other houses. The winner of Founders' Day gets house points that go towards the end of year House Cup. The school traditionally has a rivalry with Western Reserve Academy , with the football games being the highlight of each school's season throughout the 20th century, starting with the first meeting in 1895. It

1924-553: The identification, nomination, and admission of future trustees were implemented to foster global participation in the IBSC. Beginning in 2009, regional Vice-Presidents representing continents were appointed. IBSC conferences have been held annually since 1995 and are hosted by different member schools around the globe each year. The first was at University School in the United States. Additionally, regional conferences may also be hosted. IBSC forums have shared research regarding

1976-442: The impact of single-sex schooling on subsequent student performance. Previous findings regarding teaching practices have demonstrated that boys respond differently to certain pedagogical differences that girls may not respond to. Another IBSC study of 18 boys' schools in six countries found that when boys were asked to comment on specific lessons that were best for them, they were unable to without also describing and appreciating

2028-540: The indoor facilities at the Hunting Valley Campus. Outdoors there are a football stadium and a new turf football field, an all-weather track, four soccer and other practice fields, two baseball diamonds, and seven tennis courts. The physical education facilities at the Shaker Campus include a football field; 400-meter track; three baseball fields; two soccer fields; eight tennis courts; double-size gymnasium; wrestling room; four-lane, 25-meter indoor swimming pool; and

2080-515: 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

2132-435: The organization qualifies to receive tax-deductible charitable contributions. Consumers may file IRS Form 13909, with documentation, to complain about inappropriate or fraudulent (i.e., fundraising, political campaigning, lobbying) activities by any 501(c)(3) organization. Most 501(c)(3) must disclose the names and addresses of certain large donors to the Internal Revenue Service on their annual returns, but this information

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2184-479: The organization was managed by an executive secretary working part-time and a board of trustees . In 2001, an Executive Director was hired to work full-time and an autonomous office was established in La Jolla for the organization. In 2004, the organization's name was changed to its current form, the number of trustees on the board was increased from 12 to 27, trustee term limits were adopted, and new steps for

2236-840: The organization's annual return, namely its Form 990 , Form 990-EZ, Form 990-PF, Form 990-T, and Form 1065, including any attachments, supporting documents, and follow-up correspondence with the Internal Revenue Service, with the exception of the names and addresses of donors on Schedule B. Annual returns must be publicly available for a three-year period beginning with the due date of the return, including any extension of time for filing. The Internal Revenue Service provides information about specific 501(c)(3) organizations through its Tax Exempt Organization Search online. A private nonprofit organization, GuideStar , provides information on 501(c)(3) organizations. ProPublica's Nonprofit Explorer provides copies of each organization's Form 990 and, for some organizations, audited financial statements. Open990

2288-666: The original classroom building has allowed for facilities for the visual and performing arts. After it was announced in August 2014 that Headmaster Stephen Murray would leave US to become the 13th headmaster of The Lawrenceville School in New Jersey, Benjamin I. Rein of the Collegiate School in Richmond, Virginia , assumed the position of headmaster in mid-2015. Rein left the school in late 2016, with Rick Bryan assuming

2340-409: The powers is crucial to obtaining tax exempt status with the IRS and then on the state level. Organizations acquire 501(c)(3) tax exemption by filing IRS Form 1023 . As of 2006 , the form must be accompanied by an $ 850 filing fee if the yearly gross receipts for the organization are expected to average $ 10,000 or more. If yearly gross receipts are expected to average less than $ 10,000, the filing fee

2392-676: The prevention of cruelty to children or animals . 501(c)(3) exemption applies also for any non-incorporated community chest , fund, cooperating association or foundation organized and operated exclusively for those purposes. There are also supporting organizations—often referred to in shorthand form as "Friends of" organizations. 26 U.S.C.   § 170 provides a deduction for federal income tax purposes, for some donors who make charitable contributions to most types of 501(c)(3) organizations, among others. Regulations specify which such deductions must be verifiable to be allowed (e.g., receipts for donations of $ 250 or more). Due to

2444-465: The role of headmaster, following an eight-month search period. University School has a House system , similar to that of British tradition. Every student is assigned to one of ten houses, which integrate students from all grades and provide a structure for the boys to connect between grades with each other for companionship and support. Each house has a faculty head, the Head of House, and a senior leader,

2496-574: The school in 1947. That same year Headmaster Harold L. Cruikshank oversaw the building of the Hanna Wing on the Shaker Campus and guided the school through the end of World War II to the beginning of the 1960s. Under the leadership of Roland P. McKinley, the Upper School moved, in 1970, from Shaker Heights to nearly 200 acres (0.81 km) of meadows and woodland in Hunting Valley. In 1988, Richard A. Hawley, an author and educator, became

2548-603: The sixth headmaster of US. With the support of the US community, Conway Hall on the Shaker Campus and the William S. Kilroy '43 Field House in Hunting Valley were built during Hawley's tenure. Stephen S. Murray became the seventh headmaster for University School in 2005 after Hawley's departure. Murray led the School in the fundraising and construction of a nearly $ 100 million, 52,000 square-foot academic wing, which features classrooms and interactive technology. Extensive renovation of

2600-503: The tax deductions associated with donations, loss of 501(c)(3) status can be highly challenging if not fatal to a charity's continued operation, as many foundations and corporate matching funds do not grant funds to a charity without such status, and individual donors often do not donate to such a charity due to the unavailability of tax deduction for contributions. The two exempt classifications of 501(c)(3) organizations are as follows: The basic requirement of obtaining tax-exempt status

2652-508: The teacher as well. Beginning in 2013, member schools brought student delegates to represent their institutions at annual conferences. Boys selected as delegates first engaged in service projects near their school locally to develop their capacities for ethical leadership through service and worked together virtually, before meeting in person for the conference and become exposed to global issues while engaging in collaborative projects. 501(c)(3) organization A 501(c)(3) organization

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2704-742: The turn of the century, Headmaster George D. Pettee led the entire student body to the Pan-American Exposition in Buffalo, New York , in 1901. A few years later in 1908 Headmaster Harry S. Peters led University School during two World Wars, the Great Depression and, in 1926, to the 36-acre (150,000 m) campus in Shaker Heights. He was the longest-tenured headmaster in University School history; he left

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