Nonprofit Organizations Law and Policy Third Edition - Libraries ...

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26 OVERVIEW OF THE NONPROFIT SECTOR CH. 1 Both of these events were assemblies organized by Barrett, in which promajority demonstrators were attacked by counter demonstrators. Petitioner also plans to file amicus curiae briefs in cases involving the First Amendment rights of promajority-minded Americans and to use 42 U.S.C. sec. 3604(e) as an antiblockbusting law to "save" neighborhoods by suing incoming minorities. Petitioner will use the internet to conduct seminars for teaching skills for more effective social action. The administrative record contains a transcript from only one seminar, which was conducted February 18, 1997. The seminar, recounted on the website of petitioner, gives students instruction on how to advocate peacefully without violating laws pertaining to hate crimes, housing violations, harassment, and racketeering. Petitioner's home page also contains links to other articles entitled "Constitutional Protection", "Educational Outreach", "Nationalist Ideology", "Private Attorney-General", "Pro-Democracy Methodology", "Relief for the Poor", and "Using the First Amendment as Democracy's Shield and Sword". The administrative record, however, does not contain copies of these articles despite attempts by the Commissioner to obtain them from petitioner. * * * * * * The actions of petitioner are designed to counteract the work of organizations such as the NAACP Legal Defense Fund, Inc., and the American Civil Liberties Union. Petitioner characterizes these groups as "the leftist threat to our liberties." Petitioner's donation solicitation material contains several distortions of fact. Petitioner's statement, in its solicitation letter, that "avowed homosexuals advertised that they would attack patriots" was fabricated from a newspaper article that reads "Members of the National Peoples Campaign plan to shadow Barrett outside the State House beginning at 8 a.m. to oppose his ultra-conservative views. And they are looking for all the picketers they can get." (Emphasis added.) The same solicitation letter also claims that petitioner has in its possession "actual photos of the terrorists in the act of attacking the Anti-King Rally at the State Capitol." Petitioner, however, has only one photograph of three individuals holding a banner, which opposes the views of petitioner. The individuals depicted in the photograph are not engaged in any kind of attack on Barrett or his fellow demonstrators. * * * Petitioner argues that its activities, which promote free speech and create forums for the exchange of ideas and information, are charitable and educational by nature. The rationale of petitioner is that freedom of speech is the highest national priority, and, if freedom is extended to even one group or individual, all Americans benefit. Respondent claims that
SEC. II ORGANIZATIONAL STRUCTURE 27 -------------------------- petitioner has failed to prove that its activities are charitable and educational within the meaning of section 501(c)(3). * * * The few activities of petitioner that have been disclosed fall outside of the definitions of "charitable" and "educational" under section 501(c)(3). Section 1.501(c)(3)-1(d)(2), Income Tax Regs., specifically states that examples of charitable activities are ones designed "to lessen neighborhood tension" and "to eliminate prejudice and discrimination." Petitioner's actions serve the purpose of increasing social activism of promajority and rightist beliefs and are antithetical to these examples. * * * For the reasons stated, we conclude that petitioner is not operated as a section 501(c)(3) organization. We have considered the remaining arguments of petitioner, and they are either irrelevant or otherwise lack merit. Decision will be entered upholding respondent's determination. PROBLEM You are an employee of the IRS and, as such, you are reviewing the application for tax exempt § 501(c)(3) status of the Satanic Society of America. The organization prints a monthly newsletter and devotes considerable time promoting Satanic worship and rituals through workshops, seminars, lectures, and a weekly radio program. Would you grant or deny exemption? On what basis? II. ORGANIZATIONAL STRUCTURE OF A NONPROFIT ORGANIZATION Nonprofit organizations have one of three forms-trust, association, or corporation. Many small nonprofits are unincorporated associations. Although a nonprofit organization can be organized as a trust or an unincorporated association, the preferable organizational structure is the nonprofit corporation. A. TRUST A nonprofit charitable organization can be established as a charitable trust. A trust is not a statutory organization and, thus, does not report to the state (absent mandatory reporting for charities in a particular state). Few formalities are required in creating a trust, and the enabling document is not filed with the secretary of state (as is the case for a nonprofit corporation). As a result, a trust structure may provide the organization more privacy than would organization and operation as a nonprofit corporation. The procedures to create a trust are not complicated. The grantor or trustor must execute a declaration of trust to transfer property to another
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