A nonprofit organization (NPO), also known as a nonbusiness entity or nonprofit institution, and casually referred to simply as a nonprofit, is a legal entity organized and operated for a collective, public or social benefit, as opposed to an entity that operates as a business aiming to generate a profit for its owners. A nonprofit organisation 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. A host of organisations are nonprofit, including some political organisations, 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 having tax-exempt status.
Ár nDraíocht Féin: A Druid Fellowship, Inc. is a non-profit religious organization based in the United States, dedicated to the study and further development of modern Druidry.
A charitable organization or charity is an organization whose primary objectives are philanthropy and social well-being.
Rev. Paul Beyerl, born 1945 in Owen, Wisconsin, was known as an author and educator, and particularly as a Wiccan priest, in Wiccan and neopagan circles.
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.
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.
The Church of Spiritual Technology (CST) is a California 501(c)(3) non-profit corporation, incorporated in 1982, which owns all the copyrights of the estate of L. Ron Hubbard and licenses their use. CST does business as L. Ron Hubbard Library. The Church of Spiritual Technology points to Hubbard as the “focal point,” with the structure designed to realize what Scientologists understand to be his vision. The stated purpose of the archive in CST, according to the church is “so that future generations will have available to them all of L. Ron Hubbard’s technology in its exact and original form, no matter what happens to the society.”
Celtic neopaganism refers to any type of modern paganism or contemporary pagan movements based on the ancient Celtic religion. One approach is Celtic Reconstructionism (CR), which emphasizes historical accuracy in reviving Celtic traditions. CR practitioners rely on historical sources and archaeology for their rituals and beliefs, including offerings to spirits and deities. Language study and preservation are essential, and daily life often incorporates ritual elements. While distinct from eclectic pagan and neopagan witchcraft traditions, there is some overlap with Neo-druidism.
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.
Ellen Evert Hopman is an author of both fiction and non-fiction, an herbalist, a lay homeopath, a lecturer, and a mental health counselor who lives and works in Western Massachusetts. She is the author of several books and audio tapes on Paganism and Druidry, and three novels.
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.
The Dynion Mwyn tradition is said by its adherents to be derived from Welsh and Pictish religious sources as well as Druidic and witchcraft magical practices.
Form 990 is a United States Internal Revenue Service (IRS) form that provides the public with information about a nonprofit organization. It is also used by government agencies to prevent organizations from abusing their tax-exempt status. Some nonprofits, such as hospitals and other healthcare organizations, have more comprehensive reporting requirements.
Alexei Kondratiev was an American author, linguist, and teacher of Celtic languages, folklore and culture. He taught the Irish language and Celtic history at the Irish Arts Center in Manhattan, New York from 1985 until his death on May 28, 2010. Nine editions of his book, The Apple Branch, were published in English and Spanish from 1998 to 2004. At various times, he taught all six of the living Celtic languages.
The Antique Wireless Association (AWA) is chartered as a non-profit educational organization in New York State and is an IRS 501(c)(3) tax-exempt corporation based in Bloomfield, New York. It was originally established in 1952 by Bruce Kelley, George Batterson, and Linc Cundall for operators and collectors of radio equipment. The association currently has more than 1300 international members. It is a member of the American Association of Museums. It hosts an annual meeting in August. The association runs the Antique Wireless Museum.
Druidry, sometimes termed Druidism, is a modern spiritual or religious movement that promotes the cultivation of honorable relationships with the physical landscapes, flora, fauna, and diverse peoples of the world, as well as with nature deities, and spirits of nature and place. Theological beliefs among modern Druids are diverse; however, all modern Druids venerate the divine essence of nature.
The Church of Scientology International (CSI) is a California 501(c)(3) non-profit corporation. Within the worldwide network of Scientology corporations and entities, CSI is officially referred to as the "mother church" of the Church of Scientology.
The British Druid Order (BDO) is an international druid order, founded in 1979 as a religious and educational organisation. Its constitution defines it as a not-for-profit unincorporated association. It is commonly regarded as being one of the first, if not the first, explicitly neo-pagan Druid Orders. The order draws on medieval Welsh texts such as the Mabinogion and other early British/Celtic texts for inspiration and to re-connect with the pre-Christian, indigenous religious and spiritual practices of Britain which it believes to be shamanic in nature.
Form 1023 is a United States IRS tax form, also known as the Application for Recognition of Exemption Under 501(c)(3) of the Internal Revenue Code. It is filed by nonprofits to get exemption status. On January 31, 2020, the IRS abandoned the paper format of the form 1023. Those who used the paper version were given 90 days grace period and that ended on April 30, 2020. Going forward, every application has to be filed online through Pay.gov portal.
A 501(h) election or Conable election is a procedure in United States tax law that allows a 501(c)(3) non-profit organization to participate in lobbying limited only by the financial expenditure on that lobbying, regardless of its overall extent. This allows organizations taking the 501(h) election to potentially perform a large amount of lobbying if it is done using volunteer labor or through inexpensive means. The 501(h) election is available to most types of 501(c)(3) organizations that are not churches or private foundations. It was introduced by Representative Barber Conable as part of the Tax Reform Act of 1976 and codified as 26 U.S.C. § 501(h), and the corresponding Internal Revenue Service (IRS) regulations were finalized in 1990.
