The American Action Network ( AAN ) is a nonprofit , conservative issue advocacy group based in Washington, D.C. , aligned to the Republican Party . It was established in 2010 by Fred Malek and Norm Coleman as a 501(c)(4) organization.
118-548: The AAN's sister organization, the American Action Forum , is a 501(c)(3) non-profit organization focusing on policy research. The American Action Forum is run by former Congressional Budget Office director Doug Holtz-Eakin . AAN officials also run the Congressional Leadership Fund , a super PAC (independent expenditure PAC) focused on electing a House Republican majority. The American Action Network
236-546: A Medicaid privatization pilot program, and instituted reforms to the state education system, including the issuance of vouchers and promoting school choice . Bush announced his presidential candidacy on June 15, 2015. He suspended his campaign on February 20, 2016, shortly after the South Carolina primary , and endorsed Senator Ted Cruz on March 23, 2016. Jeb Bush was born on February 11, 1953, in Midland, Texas . When he
354-456: A federal court decision in 2018. The origins of 501(c)(4) organizations date back to the Revenue Act of 1913 , which created a new group of tax-exempt organizations dedicated to social welfare in a precursor to what is now Internal Revenue Code Section 501(c)(4). The Protecting Americans from Tax Hikes Act of 2015 introduced a new requirement on 501(c)(4) organizations. Within 60 days of
472-544: A pro-life advocacy group based in Ocala, Florida , submitted a specialty license plate application—previously vetoed by Governor Lawton Chiles —which passed both houses and was signed into law by Bush on June 8, 1999. Bush signed legislation to restore the Everglades in 2000 as part of a US$ 8 billion project in conjunction with the federal government. He also set aside over one million acres of land for conservation as part of
590-535: A " Commie dictator", and stated that "Thousands of dollars on a TV ad is nothing compared to the money the big banks save if their GOP buddies go after the CFPB." On March 24, 2017 sports blog Deadspin reported that the group had been running local advertising in selected markets congratulating Republican members of Congress for helping pass a bill to repeal the Patient Protection and Affordable Care Act , despite
708-671: A 501(c) organization is subject to tax on its " unrelated business income ", whether or not the organization actually makes a profit, but not including selling donated merchandise or other business or trade carried on by volunteers, or certain bingo games. Disposal of donated goods valued over $ 2,500, or acceptance of goods worth over $ 5,000 may also trigger special filing and record-keeping requirements. Tax exemption does not excuse an organization from maintaining proper records and filing any required annual or special-purpose tax returns , e.g., 26 U.S.C. § 6033 and 26 U.S.C. § 6050L . Prior to 2008, an annual return
826-513: A 501(c)(5) organization, that expressly advocates for the election or defeat of a particular political candidate and spends more than $ 250 during a calendar year must disclose the name of each person who contributed more than $ 200 during the calendar year to the Federal Election Commission . The Federal Election Commission is required to enforce this provision based on a federal court decision in 2018. A 501(c)(6) organization
944-419: A 501(c)(6) organization to raise and distribute over $ 250 million during the 2012 election campaigns without disclosing its donors. The group's existence was not publicly known until nearly a year after the election. A business's membership dues paid to a 501(c)(6) organization are generally an ordinary and necessary business expense. The membership dues are tax-deductible in full unless a substantial part of
1062-528: A ballot initiative to amend the Florida Constitution to cap growing school class sizes. Bush said he had "a couple of devious plans if this thing passes". Despite his opposition, the amendment passed. In higher education, Bush approved three new medical schools during his tenure and also put forth the "One Florida" proposal, an initiative that had the effect of ending affirmative action admissions programs at state universities. These moves were among
1180-414: A club of individuals, and no individual may derive profit from the organization's net earnings. Examples include college alumni associations ; college fraternities or college sororities operating chapter houses for students; country clubs ; amateur sport clubs ; supper clubs that provide a meeting place, library, and dining room for members; hobby clubs ; and garden clubs . A substantial amount of
1298-449: A description of her daughter's case and then said "Her killer is still on death row and we're still waiting for justice. We won't get it from Lawton Chiles because he's too liberal on crime. . . Lawton Chiles has let us down. . . I know Jeb Bush. He'll make criminals serve their sentences and enforce the death penalty. Lawton Chiles won't." The ad caused a storm of controversy. Florida prosecutors and former Supreme Court justices toured
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#17328527463881416-601: A dozen new protections for gun owners. In 2005, he signed into law Florida's stand-your-ground law , which was the first such state law in the United States. Bush is an advocate of capital punishment and 21 prisoners were executed during his term. After the execution of Ángel Nieves Díaz was seemingly botched—it took 37 minutes to complete, and required a second injection of the lethal chemicals—he suspended all executions in Florida on December 15, 2006. During Bush's tenure,
1534-410: A fortune in a computer business, and then formed a new company, The Codina Group, to pursue opportunities in real estate . During his time with the company, Bush focused on finding tenants for commercial developments. Codina eventually made Bush his partner in a new development business, which quickly became one of South Florida's leading real estate development firms. As a partner, Bush received 40% of
1652-552: A greater margin of victory than in 1998. Bush won 44 percent of the state's Jewish vote in the 2002 race. Bush also won the white female vote in the swing-voting battleground of Central Florida's I-4 corridor . However, he was not able to replicate the same success with African American voters (like he had earlier in 1998), winning only 8 percent of the African American vote. He became the first Republican governor of Florida to win re-election. While governor, Bush presided over
1770-429: A land purchase program. In 2001, Bush eliminated civil service protection for over 16,000 state jobs, which had the effect of making it easier to fire employees in those positions. In addition, he issued an executive order which removed racial preferences in state contracting. In 2004, Bush supported an unsuccessful bill to allow illegal immigrants to be issued drivers licenses by the state. Bush supported more than
1888-621: A nonprofit organization may be tax-exempt under section 501(c)(3) if its primary activities are charitable, religious, educational, scientific, literary, testing for public safety, fostering amateur sports competition, or preventing cruelty to children or animals . According to the IRS Publication 557, in the Organization Reference Chart section, the following is an exact list of 501(c) organization types (29 in total) and their corresponding descriptions. Under Section 511,
2006-747: A primary benefactor of this organization type, dating to the 19th century. According to the Internal Revenue Service, a 501(c)(5) organization has a duty of providing service to its members first. The organization's benefits may not inure to a specific member, but the rules for inurement vary among the three different types of organizations under this segment. A 501(c)(5) organization can make unlimited corporate, individual, or union contributions. A labor organization may pay benefits to its members because paying benefits improves all members' shared working conditions. An agricultural organization can provide financial assistance to its members in order to improve
2124-417: A public charity's activities can go to lobbying, charities may register for a 501(h) election allowing them to lawfully conduct lobbying activities as long as their financial expenditure does not exceed a specified amount. 501(c)(3) organizations risk loss of tax exempt status if any of these rules are violated. A 501(c)(3) organization is allowed to conduct some or all of its charitable activities outside
2242-540: A real estate consultant and paid him a US$ 75,000 fee for finding the company a new location, although the move never took place. Bush did, however, lobby the Reagan administration vigorously and successfully on behalf of Recarey and IMC to waive a rule of Medicare enrollee proportion. Recarey received US$ 781 million in Medicare payments for 197 000 enrollees but did not pay doctors and hospitals for their care. As of 2015 Recarey
2360-739: A school of their choice. He also established the A+ Opportunity Scholarship Program which provided vouchers to students. This program was struck down by the Florida Supreme Court in 2006. Bush helped create the Corporate Income Tax Credit Scholarship which provides corporations with tax credits for donations to Scholarship Funding Organizations. Those organizations must spend 100% of the donations on scholarships for low income students. Bush declined to raise taxes for education, which led him to oppose
2478-414: A shift toward mass transit and helped fund the repeal effort. "It's that arrogance of kind of the 1%," said Orlando transportation engineer Ian Lockwood. According to The Miami Herald , Bush averaged a 58 percent job approval rating during his eight years in office. He left office with a high partisan gap in his ratings: 70 percent among Republicans and 32 percent among Democrats. He also appealed to
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#17328527463882596-432: A society where there's equality of opportunity, not equality of results. So I'm going to answer your question by saying: probably nothing." Bush led through much of the campaign. Then with just a few weeks before election day, Bush ran a campaign ad featuring the mother of a 10-year-old girl who had been abducted and murdered many years before. The ad opened with pictures of the girl and then shifted to her mother who gave
2714-446: A specific type of business is also not typically qualifying, as that would usually be more of a commercial enterprise. For example, the service of managing health insurance plans for its member businesses is often a commercial enterprise if it is not substantially related to improving the business conditions for specific lines of businesses. An association that promotes the common interests of certain hobbyists would not qualify because
2832-584: A state government that reduced taxes by US$ 19 billion and he vetoed US$ 2 billion in new spending, according to The Wall Street Journal . An analysis conducted by economist Martin Sullivan, which eliminated the effects of the federal estate tax repeal (which did not require legislative action to go into effect) and inflation, estimated the cumulative reduction in taxes by the state at closer to US$ 13 billion during Bush's tenure, resulting in tax savings by 2006 of US$ 140 per person, per year. A substantial amount of
2950-463: A substantial number of these activities, then only the amount of dues or contributions that can be attributed to other activities may be deductible as a business expense. The organization must provide a notice to its members containing a reasonable estimate of the amount related to lobbying and political campaign expenditures, or else it is subject to a proxy tax on its lobbying and political campaign expenditures. It must also state that contributions to
3068-470: A violation of the state Constitution's equal protection clause , discriminating against "those who are most grievously injured, those who sustain the greatest damage and loss, and multiple claimants." Bush passed a reform to Florida's Medicaid system that moved recipients into private managed care systems. Bush was involved in the Terri Schiavo case , involving a woman with massive brain damage , who
3186-590: A whole, however, the organization will generally qualify if it also performs other services for its members. Much like 501(c)(4) and 501(c)(5) organizations, 501(c)(6) organizations may also perform some political activities. 501(c)(6) organizations are allowed to attempt to influence legislation that is related to the common business interests of its members. A 501(c)(6) organization may receive unlimited contributions from corporations, individuals, and labor unions. The names and addresses of contributors are not required to be made available for public inspection, with
3304-830: Is a "sustained effort to engage the Hispanic Community on center right issues". Key members include executive director Jennifer Korn, former Florida Governor Jeb Bush , former United States Attorney General Alberto Gonzales and former United States Secretary of Commerce Carlos Gutierrez . According to the American Action Network website, the organization's purpose is to "create, encourage and promote center-right policies." It aims to accomplish this through nationwide issue advocacy campaigns using print and television advertisements, direct mail , grassroots organizing, robocalls , online advertising and online videos . In May 2011 Campaigns and Elections reported that
3422-553: Is a business league, a chamber of commerce like the U.S. Chamber of Commerce , a real estate board, a board of trade, a professional football league or an organization like the Edison Electric Institute and the Security Industry Association , that are not organized for profit and no part of the net earnings goes to the benefit of any private shareholder or individual. A business league may qualify if it
3540-643: Is a social welfare organization, such as a civic organization or a neighborhood association . An organization is considered by the IRS to be operated exclusively for the promotion of social welfare if it is primarily engaged in promoting the common good and general welfare of the people of the community. Net earnings must be exclusively used for charitable, educational, or recreational purposes. According to The Washington Post , 501(c)(4) organizations: ...are allowed to participate in politics, so long as politics do not become their primary focus. What that means in practice
3658-415: Is an advocacy group , incorporated on July 23, 2009, and founded by Fred Malek , founder of Thayer Capital and former Republican National Committee deputy chairman. The organization says that it was founded to promote and support center right issues, conceived in part to counterbalance the liberal Center for American Progress . The organization calls itself an "action tank" or a "think-and-do-tank" and
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3776-668: Is an American politician and businessman who served as the 43rd governor of Florida from 1999 to 2007. A member of the Bush political family , he was an unsuccessful candidate for president of the United States in the 2016 Republican primaries . Bush, who grew up in Houston , was the second son of former president George H. W. Bush and former First Lady Barbara Bush , and a younger brother of former president George W. Bush . He graduated from Phillips Academy in Andover, Massachusetts , and attended
3894-442: Is an association of persons having a common business interest, whose purpose is to promote the common business interest and whose activities improve business conditions rather than actually conduct the business itself. Members of the organization must be of the same trade, business, occupation, or profession in order to qualify. A local chamber of commerce or board of trade could qualify for similar reasons except that they may promote
4012-588: Is classified as a 501(c)(4) . Former Minnesota senator Norm Coleman was hired in 2010 as its chief executive officer . He now serves as chairman of the board of directors and also serves on the board of directors of the American Action Forum, a sister organization. In 2011, Brian Walsh, a former political director at the National Republican Congressional Committee , was hired as the group's president, replacing Rob Collins,
4130-402: Is not required to send the notification if the organization was formed on or before July 8, 2016, and it either applied for a determination letter using Form 1024 or filed a Form 990 between December 19, 2015, and July 8, 2016. As of January 2018, the application for recognition of exemption as a 501(c)(4) organization is a new form, Form 1024-A, rather than Form 1024. Between 2010 and 2017,
4248-612: Is 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. The IRS explains that to be tax-exempt, "an organization must be organized and operated exclusively for exempt purposes ... and none of its earnings may inure to any private shareholder or individual." Private inurement means that
4366-562: Is related to its purpose. A 501(c)(4) organization may directly or indirectly support or oppose a candidate for public office as long as such activities are not a substantial amount of its activities. A 501(c)(4) organization that lobbies must register with the Clerk of the House if it lobbies members of the House or their staff. Likewise, a 501(c)(4) organization must register with the Secretary of
4484-402: Is related to the common union interests of its members. 501(c)(5) organizations can receive unlimited contributions from corporations, individuals, and labor unions. The names and addresses of contributors are not required to be made available for public inspection. All other information, including the amount of contributions, the description of noncash contributions, and any other information,
4602-418: Is required to be made available for public inspection unless it clearly identifies the contributor. A union membership dues paid to a 501(c)(5) organization are generally an ordinary and necessary business expense. The membership dues are tax-deductible in full unless a substantial part of the 501(c)(5) organization's activities consists of political activity, in which case a tax deduction is allowed only for
4720-524: Is that they must spend less than 50 percent of their money on politics. So long as they don't run afoul of that threshold, the groups can influence elections, which they typically do through advertising. 501(c)(4)s are similar to 501(c)(5)s and 501(c)(6)s in that the organizations may inform the public on controversial subjects and attempt to influence legislation relevant to its program. Unlike 501(c)(3) organizations, they may also participate in political campaigns and elections, as long as their primary activity
4838-591: Is the promotion of social welfare and related to the organization's purpose. The income tax exemption for 501(c)(4) organizations applies to most of their operations, but income spent on political activities—generally the advocacy of a particular candidate in an election—is taxable. An "action" organization generally qualifies as a 501(c)(4) organization. An "action" organization is one whose activities substantially include, or are exclusively, direct or grassroots lobbying related to advocacy for or against legislation or proposing, supporting, or opposing legislation that
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4956-403: The 1986 election of Bob Martinez to the governor's office. In return, Martinez appointed Bush as Florida's Secretary of Commerce. He served in that role from 1987 to 1988, before resigning to work on his father's presidential campaign. Bush frequently communicated with his father's staff from 1981 through 1992. The younger Bush recommended Dexter Lehtinen for the post of U.S. Attorney for
5074-597: The Cato Institute , a libertarian think tank, in their biennial Fiscal Policy Report Card on America's governors. Bush's administration emphasized public education reform. His "A+ Plan" established heightened standards, required testing of all students, and graded all Florida schools. From 1998 to 2005, reading scores of 4th grade students in Florida on the National Assessment of Educational Progress increased 11 points, compared to 2.5 points nationally, according to
5192-421: The Federal Election Commission for not pursuing allegations that AAN was required to publicly disclose its donors. In September 2023, the group announced that it would run $ 2 million worth of advertisements in 14 districts and Washington, D.C., claiming that Medicare benefits to older citizens were being cut. 501(c) organization#501.28c.29.283.29 A 501(c) organization is a nonprofit organization in
5310-570: The Maine Heritage Policy Center , a conservative think tank which opposes standardized testing. Bush has been a proponent of school vouchers and charter schools , especially in areas of the state with failing public schools, although to date very few schools have received failing grades from the state. He established the McKay Scholarship Program which provides vouchers for students with learning disabilities to attend
5428-640: The University of Texas at Austin , beginning in September 1971. He played on the Texas Longhorns varsity tennis team in 1973. Bush graduated Phi Beta Kappa and magna cum laude with a Bachelor of Arts degree in Latin American studies . He completed his coursework in two and a half years. In 1974, Bush went to work in an entry-level position in the international division of Texas Commerce Bank , which
5546-500: The University of Texas at Austin , where he earned a degree in Latin American affairs. In 1980, he moved to Florida and pursued a career in real estate development . In 1986, Bush became Florida's secretary of commerce. He served until 1988. At that time, he joined his father's successful campaign for the presidency. In 1994 , Bush made his first run for office, losing the election for governor by less than two percentage points to
5664-550: The Vietnam War , registered for the draft after his graduation from high school in 1971. In the fourth and final draft lottery drawing, on February 2, 1972, for men born in 1953 and to be inducted during 1973, Bush received a draft number of 26 on a calendar-based scale that went to 365. But no new draft orders were issued after 1972, because the U.S. changed to an all-volunteer military beginning in 1973. Though many in his family had attended Yale University , Bush chose to attend
5782-471: The federal law of the United States according to Internal Revenue Code (26 U.S.C. § 501(c)). Such organizations are 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 . For example,
5900-545: The honor roll by the end of his senior year and served as captain of the tennis team. At the age of 17, Bush taught English as a second language and assisted in the building of a school in Ibarrilla, a small village outside of León, Guanajuato , Mexico , as part of Andover's student exchange summer program. While in Mexico, he met his future wife, Columba Garnica Gallo . Bush, who had largely avoided criticizing or supporting
6018-439: The 1914 Clayton Antitrust Act or the 1914 Federal Trade Commission Act . IRC 501(c)(6) amendment was enacted in 1966 to ensure that a professional football league's exemption would not be jeopardized because it administered a players' pension fund. Additionally, a professional sports league's exemption is not to be jeopardized because its primary source of revenue is the sale of television broadcasting rights to its games because
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#17328527463886136-461: The 1998 election, Bush garnered 61 percent of the Hispanic vote and 14 percent of the African American vote. Bush was unopposed in the 2002 Republican gubernatorial primary, and in the general election he faced Democratic challenger Bill McBride . They met for two debates, in the most expensive Florida gubernatorial election yet. Voting went smoothly. Bush defeated McBride 56 percent to 43 percent,
6254-436: The 2012 election season. Every organization, including a 501(c)(4) organization, that expressly advocates for the election or defeat of a particular political candidate and spends more than $ 250 during a calendar year must disclose the name of each person who contributed more than $ 200 during the calendar year to the Federal Election Commission . The Federal Election Commission is required to enforce this provision based on
6372-457: The 501(c)(6) organization's activities consists of political activity, in which case a tax deduction is allowed only for the portion of membership dues that are for other activities. Every organization, including a 501(c)(6) organization, that expressly advocates for the election or defeat of a particular political candidate and spends more than $ 250 during a calendar year must disclose the name of each person who contributed more than $ 200 during
6490-470: The 501(c)(7) organization's activities must be related to social and recreational activities for its members. No more than 35 percent of its gross receipts may derive from non-members, and no more than 15 percent of its gross receipts is permitted to come from use of its facilities or services by the general public. An organization that exceeds these limits may lose its 501(c)(7) status. Jeb Bush John Ellis " Jeb " Bush (born February 11, 1953)
6608-477: The 990 form. 501(c)(3) tax-exemptions apply to entities that are organized and operated exclusively for religious , charitable , scientific , literary , or educational purposes; or for testing for public safety, to foster national or international amateur sports competition, or for the prevention of cruelty to children or animals . The 501(c)(3) exemption also applies for any unincorporated community chest , fund, cooperating association , or foundation that
6726-462: The American Action Network have argued that the organization's advertisements contravene its requirements under its 501(c)(4) status. Malek has stated in response that such claims are "baseless". The American Action Forum is a partner organization with the American Action Network, operating as a separate 501(c)(3) organization . The focus of the Action Forum is policy research. Douglas Holtz-Eakin ,
6844-466: The American Action Network planned to spend a minimum of $ 10 million to establish "a legislation-focused ground game in a number of states". The Politico article also called the American Action Network "one of the key outside forces on the right". In July 2013 Politico reported that the group has spent more than $ 750,000 in ad buys on promoting the Gang of Eight immigration bill S.744. On November 10, 2015
6962-490: The American Action Network spent more than $ 25 million in the 2010 election cycle. According to USA Today the organization spent $ 17 million on issue advocacy and grassroots organizing and $ 5.5 million on candidates and political activities. In the 2010 elections the group funded political advertisements in 22 congressional districts nationwide including Colorado , Connecticut , South Dakota , Utah , Washington state and Wisconsin . In July 2012 Politico reported that
7080-536: The Florida state legislature created the High-Speed Rail Authority (HSRA) and came up with a public-private partnership model. Government would build the system leveraging state dollars with federal funds and tax-free bonding. The private sector was to invest money in the project, help design and build the network, and be given the franchise to operate the trains (known as design-build-operate-maintain, or DBOM ). Trains would be privately owned, similar to how
7198-453: The Form 990-EZ or Form 990-PF) must be available for public inspection and photocopying at the offices of the exempt organization, through a written request and payment for photocopies by mail from the exempt organization, or through a direct Form 4506-A "Request for Public Inspection or Copy or Political Organization IRS Form" request to the IRS of for the past three tax years. Form 4506-A also allows
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#17328527463887316-610: The House John Boehner , House Majority Leader Eric Cantor and representative Pete Sessions from Texas . Board members include Fred Malek, Norm Coleman, Brian Walsh and former representative Tom Reynolds In January 2011, the American Action Network created the Hispanic Leadership Network to bring more Hispanics to the Republican Party. According to the organization's website, the Hispanic Leadership Network
7434-423: The Internal Revenue Service does not consider hobbies to be activities conducted as businesses. An organization whose primary activity is advertising the products or services of its members does not qualify because the organization is performing a service for its members rather than promoting common interests. If an organization's primary activity is advertising the products or services of its members' industry as
7552-552: The Senate if it lobbies members of the Senate or their staff. In addition, the 501(c)(4) organization must either inform its members the amount it spends on lobbying or pay a proxy tax to the Internal Revenue Service. Lobbying expenses and political expenses are not deductible as business expenses. The use of 501(c)(4), 501(c)(5), and 501(c)(6) organizations has been affected by the 2007 case FEC v. Wisconsin Right to Life, Inc. , in which
7670-646: The Southern District of Florida and set up a meeting between the Bush Administration and Motorola . He also advocated for Cuban exiles living in South Florida , and supported the Cuban embargo . In 1990, Bush urged his father to pardon Orlando Bosch , a Cuban exile who had been convicted of firing a rocket into a Polish ship which was on passage to Cuba. Bosch was released from prison and granted residency in
7788-548: The Supreme Court struck down the part of the McCain-Feingold Act that prohibited 501(c)(4)s, 501(c)(5)s, and 501(c)(6)s from broadcasting electioneering communications. The Act defined an electioneering communication as a communication that mentions a candidate's name 60 days before a primary or 30 days before a general election. Contributions to 501(c)(4) organizations are not tax-deductible as charitable donations unless
7906-485: The U.S. In 1989, Bush was the campaign manager of Ileana Ros-Lehtinen , the first Cuban-American to serve in Congress, in her special election . In 1994, Bush launched an unsuccessful bid for the governor's office against incumbent Democratic governor Lawton Chiles . Bush ran that year as a conservative. At one point, he was asked what he would do for African Americans , and Bush responded: "It's time to strive for
8024-404: The United States. 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 the 501(c)(3) organization is not merely serving as an agent or conduit of a foreign charitable organization. Additional procedures are required of 501(c)(3) organizations that are private foundations . A 501(c)(4) organization
8142-416: The ad was no longer being aired because it had "completed," but that he would have kept it on the air longer. He tried to justify running it by saying that Chiles was in his opinion, "liberal on crime," and hadn't yet acted on some other death warrants. Chiles said when it was his turn to respond that he had supported the death penalty all his life and that he had executed as many people as governor, eight, as
8260-721: The airline industry operates in a publicly financed airport. The rail system and its planning was estimated to cost $ 7–$ 8 billion. The Florida HSRA and the Florida Department of Transportation (FDOT) reached an agreement with a consortium that included the Fluor Corporation and Bombardier Transportation . The consortium agreed to invest $ 300 million and utilize the DBOM functionality. The state of Florida would float state bonds, and FDOT would commit $ 70 million annually (increasing three percent yearly to account for inflation) to service
8378-680: The article The Green New Deal: Scope, Scale, and Implications , showing detailed calculations estimating that the Green New Deal would cost at "least $ 50 trillion and possibly in excess of $ 90 trillion" by 2029. The article, however, did not consider any costs and damages resulting from inaction in tackling global warming and failed to discuss the proposal's crucial interconnections (e.g. those between guaranteed employment and housing or food security being guaranteed by said employment). In 2022, Citizens for Responsibility and Ethics in Washington sued
8496-427: The audience (incidentally, the girl in the ad's convicted killer would not be executed until 2013, during the administration of Governor Rick Scott ). Bush lost the election by only 63,940 votes out of 4,206,076 that were cast for the major party candidates (2,135,008; 51% to 2,071,068; 49%). In the same election year, his older brother, George, was elected Governor of Texas . Following his election loss, Bush joined
8614-578: The board of the Heritage Foundation and continued to work with Codina Partners. Alongside T. Willard Fair, the president of the Urban League's Miami affiliate, Bush helped to establish Florida's first charter school . Bush ran again for governor in 1998 , defeating Democrat Buddy MacKay , who was lieutenant governor. Bush ran for reelection in 2002 to become Florida's first two-term Republican governor. During his eight years as governor, Bush
8732-687: The board of a Norwegian -owned company that sold fire equipment to the Trans-Alaska Pipeline System , becoming a minority owner of the Jacksonville Jaguars , buying a shoe company that sold footwear in Panama , and getting involved in a project selling water pumps in Nigeria . Bush was a lobbyist for Miguel Recarey, who ran International Medical Centres (IMC), a Florida-based health maintenance organization (HMO). Recarey "employed" Bush as
8850-492: The bonds for the next thirty years. Federal monies would pay for the interest on the bonds, and the state monies would satisfy the principal. When the high-speed railroad was running, operating surpluses would also be applied to the debt. The high-speed rail project nearly came to fruition until Bush became governor in 1999 and ended the project his second day in office, stating that the venture posed too much risk and cost for Florida taxpayers. State legislators reacted by adding
8968-536: The broadcasting of games increases public awareness of the sport. In 2013, Senator Tom Coburn introduced legislation to disallow a tax exemption for the National Football League , the Professional Golfers' Association of America , and other professional sports organizations. Coburn estimated the tax exemption cost $ 100 million, but he said he could not get other members of Congress to support
9086-600: The calendar year to the Federal Election Commission . The Federal Election Commission is required to enforce this provision based on a federal court decision in 2018. The predecessor of IRC 501(c)(6) was enacted as part of the Revenue Act of 1913 likely due to a U.S. Chamber of Commerce request for an exemption for nonprofit "civic" and "commercial" organizations, which resulted in IRC 501(c)(4) for nonprofit "civic" organizations and IRC 501(c)(6) for nonprofit "commercially-oriented" organizations. The Revenue Act of 1928 amended
9204-408: The common economic interests of all the commercial enterprises in a given trade or community. In order to qualify for a tax-exemption under section 501(c)(6), the organization must specify that it seeks to promote and improve business condition for a specific type of business. Improving business conditions for all types of businesses is not generally qualifying. Similarly, providing a service for
9322-505: The concerns that led to the faculty of the University of Florida to deny Bush an honorary degree , while the University of Florida Alumni Association made him an honorary alumnus . As governor, Bush proposed and passed into law major reform to the medical liability system. The Florida Senate , a majority of which were Republican, opposed Bush's proposed caps on non-economic damages for injury and wrongful death . Bush insisted, and called
9440-725: The conditions of those engaged in agricultural pursuits generally. Members can benefit in incidental ways from the organization's exempt activities as long as the benefits are available to all persons. The first exemption for labor organizations from corporate income tax was enacted as part of the Payne–Aldrich Tariff Act of 1909 . The Revenue Act of 1913 excluded "labor, agricultural, or horticultural organizations" from income tax liability. Much like 501(c)(4) and 501(c)(6) organizations, 501(c)(5) organizations may also perform some political activities. 501(c)(5) organizations are allowed to attempt to influence legislation that
9558-421: The exception of a 501(c)(6) organization that makes independent expenditures . All other information, including the amount of contributions, the description of non-cash contributions, and any other information, is required to be made available for public inspection unless it clearly identifies the contributor. The U.S. Chamber of Commerce is a large political spender, and Freedom Partners used its status as
9676-410: The exclusively religious activities of any religious order; and religious organizations; and most organizations whose annual gross receipts are less than $ 5,000. Failure to file such timely returns and to make other specific information available to the public also is prohibited. Between 2010 and 2017 the IRS revoked the nonprofit status of more than 760,000 nonprofit organizations for failing to file
9794-406: The fact that the bill had been pulled earlier in the day by Speaker Paul Ryan due to dwindling support among Republicans. AAN stated to Deadspin that "Conservatives in and out of Congress continue to believe Obamacare has failed and will continue to fight for patient-centered reforms. Therefore, the claims in the ad remain true in spite of [these events]." On February 25, 2019 the group published
9912-477: The firm's profits. In 1983, Bush said of his move from Houston to Miami: "On the personal side, my mother-in-law and sister-in-law were already living here." On the professional side, "I want to be very wealthy, and I'll be glad to tell you when I've accomplished that goal." During Bush's years in Miami, he was involved in many different entrepreneurial pursuits, including working for a mobile phone company, serving on
10030-488: The footsteps of his father and older brother George, at the age of 14 years in late 1967, Bush began attending high school at the Andover, Massachusetts boarding school Phillips Academy , Andover. Bush completed ninth grade in Houston, but was advised to repeat it at Andover, and was nearly expelled due to poor grades. Bush recreationally used marijuana , hashish , and cigarettes during his high school years, although he made
10148-642: The former chief of staff to Eric Cantor . Walsh would serve as President of American Action Network until January 2015. The organization's board members include Fred Malek, Vin Weber , Mel Martinez and Thomas M. Reynolds . In January 2015, then Republican National Committee Chief of Staff Mike Shields stepped down in his role with the Republican National Committee to become President of American Action Network. In December 2016, Corwin Albert "Corry" Bliss
10266-739: The former director of the Congressional Budget Office , serves as its president. Members of the American Action Network also run the Congressional Leadership Fund Super PAC which was formed in October 2011 for the purpose of supporting Republican candidates in House races. The organization aims to maintain the Republican House majority. The group held an event in November 2011 that included appearances from Speaker of
10384-483: The group ran an ad during a Republican debate , arguing that the newly established Consumer Financial Protection Bureau was "designed to interfere with your personal financial decisions", and called upon viewers to ask Congress to shut down the CFPB "before they deny you". The ad was criticized by Senator Elizabeth Warren , who had advocated for the CFPB's creation and later served as its head before running for elected office. Senator Warren felt that it made her look like
10502-521: The incumbent Lawton Chiles . Bush ran again in 1998 and defeated lieutenant governor Buddy MacKay with 55 percent of the vote. He ended up succeeding MacKay after Chiles died in office 23 days shy of his retirement. He ran for reelection in 2002 , defeating Bill McBride and winning with 56 percent, to become Florida's first two-term Republican governor. During his eight years as governor, Bush pushed an ambitious Everglades conservation plan, supported caps for medical malpractice litigation, launched
10620-460: The legislation. A 501(c)(7) organization is a social or recreational club that is organized for pleasure, recreation, and other nonprofitable purposes. Members must share interests and have a common goal directed toward pleasure and recreation, and the organization must provide opportunities for personal contact among members. The organization's facilities and services must be open to its members and their guests only. The organization must be
10738-543: The legislature into five special sessions. The contentious debate even included a senior Bush staffer calling for primary opposition to Republicans who disagreed with the Governor on the reforms. Eventually, the legislature agreed to the caps and Bush's reforms passed. In 2014, after Bush left office, the Florida Supreme Court ruled the damage cap – the "centerpiece" of the 2003 legislation that Bush had pushed for – to be
10856-511: The number of 501(c)(4) organizations dropped from almost 140,000 to fewer than 82,000. In 2017 revocations of 501(c)(4) groups comprised 58% which usually is only 15% of the total nonprofits which have their tax status revoked by the IRS for their failure to file Form 990. A 501(c)(5) organization is a labor organization, an agricultural organization, or a horticultural organization. Labor unions, county fairs, and flower societies are examples of these types of groups. Labor union organizations were
10974-720: The organization are not deductible as charitable contributions during fundraising. A 501(c)(4) organization is not required to disclose their donors publicly, with the exception of organizations that make independent expenditures as of 2018. The former complete lack of disclosure led to extensive use of the 501(c)(4) provisions for organizations that are actively involved in lobbying , and has become controversial. Criticized as " dark money ", spending from these organizations on political advertisements has exceeded spending from Super PACs . Spending by organizations that do not disclose their donors increased from less than $ 5.2 million in 2006 to well over $ 300 million during
11092-400: The organization is either a volunteer fire department or a veterans organization. Dues or contributions to 501(c)(4) organizations may be deductible as a business expense under IRC 162, although amounts paid for intervention or participation in any political campaign, direct lobbying, grass roots lobbying, and contact with certain federal officials are not deductible. If a 501(c)(4) engages in
11210-409: The organization's assets must not unduly benefit a person. Organizations described in section 501(c)(3) are prohibited from conducting political campaign activities to intervene in elections to public office. On the other hand, public charities (but not private foundations) may conduct a limited amount of lobbying to influence legislation. Although the law states that "No substantial part..." of
11328-414: The organization's formation, a 501(c)(4) organization is required to file Form 8976 with the Internal Revenue Service as notification that it is operating as a section 501(c)(4) organization. The Internal Revenue Service will acknowledge receipt of the notification, but the acknowledgment is not a determination that the organization qualifies for section 501(c)(4) tax-exempt status. A 501(c)(4) organization
11446-418: The portion of membership dues that are for other activities. Because associations involved in fishing and seafood harvesting were having difficulties qualifying for reduced postal rates, in 1976 Congress established Internal Revenue Code Section 501(5) to define "agriculture" as the art or science of cultivating land, harvesting crops or aquatic resources, or raising livestock. Every organization, including
11564-425: The previous two administrations; that "as Governor, I hold the phone as they walk into the death chamber, I give the last command before they pull the switch." And then he said: "You put on this ad, Jeb. You knew it was false. You even admitted it was false. . . I'm ashamed that you would use the agony of a mother and the loss of her daughter in an ad like this. It's demagoguery, pure and simple. Every paper in
11682-469: The project on the 2000 ballot as a constitutional amendment which was ultimately passed by voters. The amendment directed Bush and legislature to start building the railroad system by 2003. Bush vetoed funding for both the project and the board, and led a high-profile campaign to repeal the constitutional requirement that mandated the construction of the high-speed system. Voters repealed the constitutional amendment. Many who voted believed they were supporting
11800-508: The public inspection or photocopying access to Form 1023 "Application for Recognition of Exemption" or Form 1024, Form 8871 "Political Organization Notice of Section 527 Status", and Form 8872 "Political Organization Report of Contribution and Expenditures". Internet access to many organizations' 990 and some other forms are available through GuideStar . Certain organizations are exempt from filing Form 990, such as churches, their integrated auxiliaries, and conventions or associations of churches;
11918-471: The racial and gender diversity of the state's judicial bench increased. However, according to the Wall Street Journal , Democrats criticized some of Bush's judicial appointments as being "overtly partisan and political". Bush often used the line-item veto to limit state spending. He exercised his veto to stop other legislation as well (such as a bill about " parenting coordinators "). In 1995,
12036-537: The recount. In 1998, Bush defeated his Democratic opponent, Lieutenant Governor Buddy MacKay, by over 418,000 votes (2,191,105; 55 percent to 1,773,054; 45 percent) to become Governor of Florida . He campaigned as a "consensus-building pragmatist". Simultaneously, his brother, George W. Bush won a re-election victory for a second term as Governor of Texas, and they became the first siblings to govern two states simultaneously since Nelson and Winthrop Rockefeller governed New York and Arkansas from 1967 to 1971. In
12154-442: The state also increased its reserves from US$ 1.3 billion to US$ 9.8 billion, which coincided with Florida receiving the highest possible bond rating for the first time. According to Kurt Wenner, VP of research at Florida Tax Watch, Bush was governor during one of the strongest revenue periods for the state of Florida, due in part to the boom in property values, so that revenue grew despite the tax cuts he implemented. Bush reduced
12272-491: The state has looked at that ad; everyone of them has said it is a new low. Your father had the record in the Willie Horton ad, but you've outdone that. And Jeb, I'll tell you how long you ran that ad, you ran that ad til' your polls started telling you you were taking a beating on it, and you still are taking a beating on it! It was a mistake, you shouldn't have done it," as whoops and applause rang out from Chiles partisans in
12390-541: The state with Chiles saying that Bush didn't know what he was talking about. It was compared, including by a rankled Chiles, to the Willie Horton ad run on behalf of Bush's father in 1988. Bush further caused himself problems after being asked by reporters shortly after the ad started airing if signing death warrants immediately would have changed the outcome of the case by saying "No." With polls showing that voters had doubts about Bush's integrity, Chiles began pounding on
12508-476: The state's government workforce by 11 percent. In May 2006, as part of a US$ 448.7 million line-item veto of state funding, he cut a total of US$ 5.8 million in grants to public libraries , pilot projects for library homework help and web-based high-school texts, and funding for a joint-use library in Tampa. As Governor of Florida, Bush received grades of B in 2000, A in 2002, B in 2004, and C in 2006 from
12626-455: The statute to include real estate boards. In 1966, professional football leagues were added to the described organizations. The Revenue Act of 1913 related to professional football leagues had both antitrust and tax provisions: The antitrust provision was enacted to permit the merger of the National and American Football Leagues to go forward without fear of an antitrust challenge under either
12744-475: The tax savings in the higher estimate came from the phasing out of the federal estate tax law implemented in 2001 under President George W. Bush , for a total tax savings of US$ 848 million per year; Jeb Bush did not push for a replacement with a state tax. The biggest reduction in taxes was due to the elimination of the state's Intangible Personal Property Tax, which applied to holdings of stocks, bonds, mutual funds, and money market funds. During Bush's tenure,
12862-409: The theme that Bush could not be trusted. In every commercial, no matter what the subject, Chiles ended with the tagline: "That's why we can't trust Jeb Bush with our future." At the candidates last debate, the only one of the campaign held in prime time, moderator Tim Russert asked Bush how he could continue to justify running the ad that was "by your own admission, misleading." Bush responded that
12980-530: The train, though in fact a "yes" vote was to approve the repeal. FDOT spokesperson Nazih Haddah commented that "the rhetoric was inflammatory and misleading. It was really exaggerating tactics that were used to defeat this. The financing and the project were sound. It really squandered a great opportunity for this state." Other public officials stated that Bush's underhanded tactics were emblematic of his willingness to protect moneyed interests – including developers, energy producers and highway builders – who opposed
13098-429: Was appealed to the federal courts. On January 24, 2005, the U.S. Supreme Court declined to hear the case, thus allowing the Florida court's ruling to stand. While Governor of Florida, Bush was opposed to abortion . He supported a law requiring parental notification for teen abortions and requested that the courts appoint a guardian for the unborn child of a mentally disabled woman who had been raped. Choose Life ,
13216-541: Was a fugitive living in Spain. The IMC fraud was one of the largest in Medicare history. Bush volunteered for his father's campaigns in 1980 and 1988 . During the 1980 campaign, Bush worked as an unpaid volunteer, and expressed great admiration for his father. In the mid-1980s, Bush got his start in Florida politics as the chairman of the Dade County Republican Party. Dade County played an important role in
13334-409: Was announced as the new executive director of American Action Network. Donations to the American Action Network are not tax-deductible as charitable contributions due to its 501(c)(4) status, and the organization is not required to disclose the source of donations. Tax records show the group raised nearly $ 27.5 million between July 1, 2010 and June 30, 2011, including one $ 7 million donation. Critics of
13452-489: Was credited with initiating environmental improvements, such as conservation in the Everglades , supporting caps for medical malpractice litigation , moving medicaid recipients to private systems, and instituting reforms to the state education system, including the issuance of vouchers and promoting school choice . Bush was governor when his brother George won an intensely fought election recount in Florida to become president. Bush recused himself from any official role in
13570-439: Was founded by the family of James Baker . In November 1977, he was sent to Caracas , the capital of Venezuela , to open a new operation for the bank, where he served as branch manager and vice president. Following the 1980 presidential election, Bush and his family moved to Miami-Dade County, Florida . He took a job in real estate with Armando Codina , a 32-year-old Cuban immigrant and self-made millionaire. Codina had made
13688-858: Was not generally required from an exempt organization accruing less than $ 25,000 in gross income yearly. Since 2008, most organizations whose annual gross receipts are less than $ 50,000 must file an annual information return known as Form 990-N . Form 990-N must be submitted electronically using an authorized IRS e-file provider. Form 990, Form 990-EZ, and Form 990-PF may be filed either by mail or electronically through an authorized e-file provider. Failure to file required returns such as Form 990 (Return of Organization Exempt From Income Tax) may result in fines of up to $ 250,000 per year. Exempt or political organizations, excluding churches or similar religious entities, must make their returns, reports, notices, and exempt applications available for public inspection. The organization's Form 990 (or similar such public record as
13806-435: Was on a feeding tube for over 15 years, and whose husband and legal guardian, Michael Schiavo, wished to remove the tube. This move was opposed by Terri Schiavo's parents in the courts. Bush signed " Terri's Law ", legislation passed by the Florida legislature that authorized him, as governor, to keep Schiavo on life support . The law was ruled unconstitutional by the Florida Supreme Court on September 23, 2004. That decision
13924-519: Was six years old, the family relocated to the Tanglewood neighborhood of Houston , Texas . The nickname "Jeb" is composed of his initials J.E.B. (John Ellis Bush). He grew up with two younger brothers, Neil and Marvin , one younger sister, Dorothy , one older brother, George , who is seven years older, and, for the first eight months of his life, an older sister, Robin . Jeb Bush initially attended Grady Elementary School in Houston. Following in
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