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Page from the Congressional Record containing a transcript of the passage of the amendment. Paragraph (3) of subsection (c) within section 501 of Title 26 (Internal Revenue Code) of the U.S. Code (U.S.C.) describes organizations which may be exempt from U.S. Federal income tax. 501(c)(3) is written as follows, [4] with the Johnson Amendment in bold letters: [5]
[37] [38] A private nonprofit organization, GuideStar, provides information on 501(c)(3) organizations. [39] [40] ProPublica's Nonprofit Explorer provides copies of each organization's Form 990 and, for some organizations, audited financial statements. [41] Open990 is a searchable database of information about organizations over time. [42]
By contrast, certain other nonprofit organizations are not considered non-partisan: 501(c)(4) organizations, which are tax-exempt, are operated exclusively for promoting social welfare, or local organizations with membership limited to a particular company, municipality, or neighborhood, and which devote their earnings to charity, education, or recreation. [9]
The steps required to become a nonprofit include applying for tax-exempt status. If States do not require the "determination letter" from the IRS to grant non-profit tax exemption to organizations, on a State level, claiming non-profit status without that Federal approval, then they have actually violated Federal United States Nonprofit Laws.
Volunteers for When We All Vote, a nonprofit voting rights organization founded by Michelle Obama, stood at booths handing out merch and helping attendees check their voter registration.
The League of Women Voters (LWV) is a nonpartisan American nonprofit political organization.Founded in 1920, its ongoing major activities include registering voters, providing voter information, boosting voter turnout and advocating for voting rights.
Voting rights groups in Georgia swiftly condemned a new elections bill Gov. Brian Kemp signed into law on Tuesday that, among other things, would allow mass voter challenges to persist, eliminate ...
VoteRiders was founded in 2012 by Kathleen Unger, [16] an election integrity specialist, [17] [18] and is headquartered in Santa Monica, California. [19]To promote the cause of ballot access nationwide, VoteRiders has broadened its website to be a comprehensive portal for state-by-state information about voter ID requirements and has developed printable wallet cards that highlight the IDs ...