A nonprofit organization (NPO) or non-profit organisation, also known as a non-business entity, or nonprofit institution, is a legal entity organized and operated for a collective, public or social benefit, in contrary with an entity that operates as a business aiming to generate a profit for its owners. A nonprofit is subject to the non-distribution constraint: any revenues that exceed expenses must be committed to the organization's purpose, not taken by private parties. An array of organizations are nonprofit, including some political organizations, schools, business associations, churches, social clubs, and consumer cooperatives. Nonprofit entities may seek approval from governments to be tax-exempt, and some may also qualify to receive tax-deductible contributions, but an entity may incorporate as a nonprofit entity without securing tax-exempt status.
City of Boerne v. Flores, 521 U.S. 507 (1997), was a landmark decision of the Supreme Court of the United States concerning the scope of Congress's power of enforcement under Section 5 of the Fourteenth Amendment. The case also had a significant impact on historic preservation.
A charitable organization or charity is an organization whose primary objectives are philanthropy and social well-being.
United States non-profit laws relate to taxation, the special problems of an organization which does not have profit as its primary motivation, and prevention of charitable fraud. Some non-profit organizations can broadly be described as "charities" — like the American Red Cross. Some are strictly for the private benefit of the members — like country clubs, or condominium associations. Others fall somewhere in between — like labor unions, chambers of commerce, or cooperative electric companies. Each presents unique legal issues.
A non-profit hospital is a hospital that does not make profits for owners of the hospital from the funds collected for patient services. The owners of non-profit hospitals are often a charitable organization or non-profit corporations. Fees for service above the cost of service are reinvested in the hospital. Other funding types for hospitals include public hospitals and for-profit hospitals.
A 501(c) organization is a nonprofit organization in the federal law of the United States according to Internal Revenue Code and is one of over 29 types of nonprofit organizations exempt from some federal income taxes. Sections 503 through 505 set out the requirements for obtaining such exemptions. Many states refer to Section 501(c) for definitions of organizations exempt from state taxation as well. 501(c) organizations can receive unlimited contributions from individuals, corporations, and unions.
Employment Division, Department of Human Resources of Oregon v. Smith, 494 U.S. 872 (1990), is a United States Supreme Court case that held that the state could deny unemployment benefits to a person fired for violating a state prohibition on the use of peyote even though the use of the drug was part of a religious ritual. Although states have the power to accommodate otherwise illegal acts performed in pursuit of religious beliefs, they are not required to do so.
Massachusetts shares with the five other New England states a governmental structure known as the New England town. Only the southeastern third of the state has functioning county governments; in western, central, and northeastern Massachusetts, traditional county-level government was eliminated in the late 1990s. Generally speaking, there are four kinds of public school districts in Massachusetts: local schools, regional schools, vocational/technical schools, and charter schools.
Securities regulation in the United States is the field of U.S. law that covers transactions and other dealings with securities. The term is usually understood to include both federal and state-level regulation by governmental regulatory agencies, but sometimes may also encompass listing requirements of exchanges like the New York Stock Exchange and rules of self-regulatory organizations like the Financial Industry Regulatory Authority (FINRA).
A nonprofit corporation is any legal entity which has been incorporated under the law of its jurisdiction for purposes other than making profits for its owners or shareholders. Depending on the laws of the jurisdiction, a nonprofit corporation may seek official recognition as such, and may be taxed differently from for-profit corporations, and treated differently in other ways.
Laws regulating nonprofit organizations, nonprofit corporations, non-governmental organizations, and voluntary associations vary in different jurisdictions.
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 the United States Code. It is one of the 29 types of 501(c) nonprofit organizations in the US.
A foundation in the United States is a type of charitable organization. However, the Internal Revenue Code distinguishes between private foundations and public charities. Private foundations have more restrictions and fewer tax benefits than public charities like community foundations.
A religious corporation is a type of religious non-profit organization, which has been incorporated under the law. Often these types of corporations are recognized under the law on a subnational level, for instance by a state or province government. The government agency responsible for regulating such corporations is usually the official holder of records, for instance, the Secretary of State. In the United States, religious corporations are formed like all other nonprofit corporations by filing articles of incorporation with the state. Religious corporation articles need to have the standard tax-exempt language the IRS requires. Religious corporations are permitted to designate a person to act in the capacity of corporation sole. This is a person who acts as the official holder of the title on the property, etc.
Texas Monthly v. Bullock, 489 U.S. 1 (1989), was a case brought before the US Supreme Court in November 1988. The case was to test the legality of a Texas statute that exempted religious publications from paying state sales tax.
Walz v. Tax Commission of the City of New York, 397 U.S. 664 (1970), was a case before the United States Supreme Court. The Court held that grants of tax exemption to religious organizations do not violate the Establishment Clause of the First Amendment.
Regan v. Taxation with Representation of Washington, 461 U.S. 540 (1983), was a case in which the United States Supreme Court upheld lobbying restrictions imposed on tax-exempt non-profit corporations.
The 2002 Virginia State Elections took place on Election Day, November 5, 2002, the same day as the U.S. Senate and the U.S. House elections in the state. The only statewide elections on the ballot were two constitutional referendums to amend the Virginia State Constitution and two government bond referendums. Because Virginia state elections are held on off-years, no statewide officers or state legislative elections were held. All referendums were referred to the voters by the Virginia General Assembly.
A proposal to create a Muslim cemetery by the Islamic Society of Greater Worcester on 55 acres (22 ha) of farmland in Dudley, Massachusetts elicited intense community opposition when discussed at a public hearing in February 2016. The Islamic Society sought to establish a closer burial place than Enfield, Connecticut. After a complicated process, with much back and forth between the Islamic Society and town officials, the necessary permit was issued over a year later.
Corporation of Presiding Bishop v. Amos, 483 U.S. 327 (1987), is a United States Supreme Court case in which the court decided that the exemption of religious organizations from the prohibition of religious discrimination in employment in Title VII of the Civil Rights Act is constitutional. Appellee Arthur Frank Mayson worked for 16 years in an organization operated by the Church of Jesus Christ of Latter-day Saints. He was terminated from employment when he "failed to qualify for a temple recommend, that is, a certificate that he is a member of the Church and eligible to attend its temples." He filed suit in district court, arguing that his firing violated discrimination on the basis of religion in Title VII of the Civil Rights Act. The district court agreed. The case was appealed directly to the Supreme Court. The Supreme Court reversed, holding that Title VII's exemption of religious organizations from the prohibition on religious discrimination, even in secular activities, did not violate the First Amendment.