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56-599: Van Andel Institute (VAI) is a 501(c)(3) nonprofit biomedical research and science education organization in Grand Rapids, Michigan . VAI was founded by Jay and Betty Van Andel in 1996. The institute's research focuses on cancer epigenetics and Parkinson's disease . Its educational efforts support teacher development and science education from early elementary through the doctoral level. David Van Andel, son of Jay and Betty, has been CEO and chairman since 1996. Van Andel Research Institute (VARI) scientists study

112-545: 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

168-508: A 56.6% approval rate by voters, needing two-thirds, or sixty-six percent, to pass. The hospital was downsized to a 20 million dollar project and relocated to HSC property, opening in 1983. Kenneth True Norris Jr. provided the money to build the hospital after voters rejected a bond offering proposed by USC and Los Angeles County. Tenet Healthcare acquired the center in 2003 and sold it, along with Keck Hospital of USC , to USC in 2009 for $ 275 million after three years of litigation between

224-509: 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

280-595: 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

336-544: 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

392-411: 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

448-444: 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

504-783: 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

560-467: 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

616-631: A part of the National Institutes of Health. He left VARI in 2012 to lead TGen full-time. In 2013, Peter Jones, was named as the institute's chief scientific officer after 37 years at the University of Southern California, where he most recently was director of USC's Norris Comprehensive Cancer Center from 1993 to 2011. Jones's work helped established the field of epigenetics, particularly his seminal 1980 discovery that DNA methylation impacts gene expression and cellular differentiation. He

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672-442: 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

784-432: 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

840-440: 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

896-630: A web-based instructional tool designed to help students and teachers meet Next Generation Science Standards (NGSS) as well as other state benchmarks, and provides teachers with the tools they need to incorporate inquiry-based learning in their classrooms. Van Andel Institute Graduate School (VAIGS) offers an accredited program in cell and molecular genetics that is designed to foster problem-based thinking and research leadership. VAIGS also offers an M.D./Ph.D. program in partnership with Michigan State University College of Human Medicine and Western Michigan University Homer Stryker M.D. Medical School. VAIGS

952-675: Is a cancer center owned and operated by the University of Southern California (USC) through its Keck School of Medicine . It was one of the first eight comprehensive cancer centers in the United States, which is devoted to patient care, prevention, research, and education. In 1971, the U.S. Congress passed the National Cancer Act ( see War on cancer ), which led the Dean of the School of Medicine, Dr. Franz K. Bauer, to begin

1008-557: 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

1064-434: 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

1120-800: 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

1176-553: Is located on the Grand Rapids Medical Mile . Its 400,000 square foot building was designed by architect Rafael Viñoly and was constructed in two phases; the first phase was completed in 2000 and second phase opened in December 2009. It includes 27,500 square feet of laboratory space, 71,000 square feet of laboratory support space, a demonstration lab, an auditorium and on-site cafeteria. The institute's Phase II

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1232-478: 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

1288-492: 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

1344-947: Is past president of the American Association for Cancer Research and is an elected fellow of the National Academy of Sciences , the American Academy of Arts and Sciences , the American Association for the Advancement of Science and the American Association for Cancer Research Academy . Jones also is director of the institute's Center for Epigenetics. Van Andel Education Institute (VAEI), founded in 1996, provides kindergarten to 12th-grade inquiry-based science education programs for students, and sustained professional development programs and instructional tools for educators. Gordon Van Wylen

1400-406: 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

1456-467: 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

1512-434: 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,

1568-502: 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,

1624-405: 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

1680-548: 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

1736-432: 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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1792-405: 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

1848-468: The effort to develop a comprehensive cancer center at USC. He recruited Dr. G. Denman Hammond of Children's Hospital Los Angeles to serve as the founding director to lead the effort. After the completion of the Norris hospital, Dr. Hammond resigned from his directorship shortly before its opening and returned to practicing pediatric medicine. Dr. Brian Henderson served as the director from 1983 to 1993. He

1904-657: The epigenetic, genetic, cellular and structural basis of cancer and Parkinson's disease as well as osteoarthritis , neurofibromatosis type 1 , Alzheimer's disease , prion diseases, Ewing sarcoma and other conditions. As of 2023, Van Andel Institute has more than 500 employees. The Center for Epigenetics was established in 2014 and is led by Peter Jones. Scientists in the Center focus on identifying epigenetic mechanisms in health and disease states, and translating their findings into new treatments for cancer and neurodegenerative diseases. The Center for Neurodegenerative Science

1960-399: 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: USC Norris Comprehensive Cancer Center The USC Norris Comprehensive Cancer Center

2016-485: The installation of an FEI Titan Krios cryo-electron microscope , a Talos Arctica cryo-electron microscope and a Tecnai Spirit G2 BioTWIN screening microscope. The institute also houses a College of American Pathologists -accredited Biorepository that contains more than one million formalin-fixed paraffin-embedded blocks . Grand River Aseptic Manufacturing (GRAM) was founded in 2010 by Van Andel Institute and Grand Valley State University . Much of GRAM's initial funding

2072-815: The institute announced a partnership with Stand Up To Cancer to form the VARI–SU2C Epigenetics Dream Team, a multi-institutional collaboration to translate potential epigenetic treatments for cancer into clinical trials. The team is led by Jones and Stephen Baylin, M.D co-head of the Cancer Biology Program at Johns Hopkins University's Sidney Kimmel Comprehensive Cancer Center. It has launched six clinical trials in cancers, including metastatic colorectal cancer, myelodysplastic syndrome, acute myeloid leukemia, non-small cell lung cancer, and bladder cancer. In 1999, George Vande Woude , joined VARI as its founding research director. He previously

2128-515: 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

2184-435: 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

2240-840: 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

2296-549: The parties. In September 2015, film producer Nancy Bernstein supported the Call to Cure Fund at Norris. In October 2015, Norris hosted a black-tie gala fundraiser at the Beverly Wilshire Hotel . Hosted by Dana Carvey , celebrity guests included Pierce Brosnan , Fran Drescher , Joe Piscopo , and David Spade . In Fall 2023, Norris received a grant from The Ralph Lauren Corporate Foundation (RLCF) to launch

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2352-598: The plan included a joint effort between USC and Los Angeles County (LAC) to build the center on county property near the Health Science Campus. The County Board of Supervisors initially agreed to what was projected to be 37 million to construct a new building, whereby the County supports half of the total from their general fund. From that initial agreement with LAC, Dr. Hammond applied for federal funding, whereby USC received 11.8 million, and USC would fundraise

2408-743: The position of president of Staff Development for Educators (SDE), a professional development company in New Hampshire, from 2012 to 2016. Tarango also designed print and digital curriculum for kindergarten through 12th-grade students at Houghton Mifflin Harcourt . VAEI's student programs for kindergarten through 12th grade students include: VAEI designs and provides professional development workshops and instructional tools for kindergarten through twelfth grade teachers. Materials include downloadable lesson plans, interactive student journals, and classroom resources. In 2015, VAEI launched NexGen Inquiry,

2464-409: 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

2520-676: 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

2576-671: The remaining 6.7 million dollars through private donations. However, in August 1976, the County Board of Supervisors rescinded their initial support from the project. The Board decided that the 18 million dollars from the county would be left to public vote in the November 1976 general election. In an effort to gain public support, USC recruited John Wayne for a public service announcement for Los Angeles radio. On November 2, County Measure C - Los Angeles County Bond Proposition failed, with

2632-503: 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

2688-580: Was a Distinguished Scientific Fellow at VARI and was a fellow of the National Academy of Sciences and the American Association for the Advancement of Science . Vande Woude was succeeded by Jeffrey Trent, who had a dual role as research director at VARI and at Translational Genomics Research Institute (TGen) in Phoenix, Arizona. Trent founded TGen in 2002 after 10 years at the National Human Genome Research Institute,

2744-515: Was appointed associate director of VAEI in 2004. She was in this role until 2011 when Jim Nicolette was appointed to the position of associate director. Steven J. Triezenberg was director of VAEI between 2009 and 2015. Triezenberg previously was a faculty member of the Department of Biochemistry and Molecular Biology at Michigan State University for more than 18 years. Terra Tarango was appointed director of VAEI in 2016. Tarango previously held

2800-711: Was appointed director of VAEI in 1996. Before workthis, Van Wylen was elected dean of the Engineering Department at the University of Michigan in 1965 and later served as president of Hope College in Holland, Michigan , from 1972 to 1987. Gordon Van Harn was appointed director of VAEI in 2001 and worked in this capacity until 2009. Van Harn was also an emeritus provost and professor of biology at Calvin College in Grand Rapids, Michigan . Marcia Bishop

2856-849: Was awarded Leadership in Energy & Environmental Design (LEED) Platinum status by the United States Green Building Council in 2011. The lobby features a 14-foot tall glass sculpture called "Life" created by Dale Chihuly designed to be an artistic representation of a DNA double helix. 42°58′10″N 85°40′01″W  /  42.9695°N 85.667°W  / 42.9695; -85.667 501(c)(3) 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

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2912-738: Was director of the Basic Research Program at the Frederick Cancer Research and Development Center as well as the director for the Division of Basic Sciences at the National Cancer Institute . In the early 1980s, Vande Woude's laboratory discovered the human MET oncogene , which is now an important target in the development of anti-cancer drugs. He stepped down from his post as research director in 2009 to devote more time to his research. He

2968-663: Was established in 2012. The center primarily investigates the underlying causes of Parkinson's disease. The Center for Cancer and Cell Biology is led by Bart Williams. It is the largest center at the institute. The institute's laboratories are supported by a Core Technologies and Services group that comprises eight shared scientific services: In 2017, the institute established the David Van Andel Advanced Cryo-Electron Microscopy Suite as part of an expansion of its structural biology program. The $ 10 million investment included

3024-581: Was founded in 2005 under the leadership of then-VAEI director Gordon Van Harn, . The first graduating class was in 2012. VAIGS was accredited by the HLC on November 12, 2013. Steven J. Triezenberg, was named the founding dean in 2006. Purple Community, founded in 2009, is Van Andel Institute's grassroots community awareness and fundraising program. Purple Community helps individuals and organizations create fundraising events to support biomedical research and science education at Van Andel Institute. Van Andel Institute

3080-572: Was succeeded by Peter Jones, a prominent researcher, who led as director from 1993 to 2010. Following Jones, Dr. Stephen Gruber took the helm in 2011 until 2019. Currently, Caryn Lerman holds the position of director, having been appointed in 2019. The Norris cancer center is a composed of faculty and practitioners at the hospital and as other institutions. This includes: Some notable researchers and providers include, Pinchas Cohen , Eileen M. Crimmins , Stacey Finley , Scott E. Fraser , Indy Gill , Steve A. Kay , and Valter Longo . Originally,

3136-407: Was through angel investment that generated $ 5 million in 2010 and another $ 2 million in 2013. In September 2014, the institute partnered with The Cure Parkinson's Trust on its Linked Clinical Trials initiative, which investigates repurposed drugs for use as disease-modifying treatments for Parkinson's. LCT has supported trials in ambroxol, exenatide, simvastatin, liraglutide, and others. In October,

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