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60-487: The American Vegan Society ( AVS ) is a 501(c)(3) nonprofit organization that promotes veganism in the United States . It was founded in 1960 by H. Jay Dinshah . The date of the earlier The Vegan Society (UK) 's founding, November 1, is now celebrated annually as World Vegan Day . The organization publishes American Vegan quarterly magazine, which is sent to members of the society (earlier issues are published on

120-530: A safe harbor for the "substantial part" test, the United States Congress enacted §501(h), called the Conable election after its author, Representative Barber Conable . The section establishes limits based on operating budget that a charity can use to determine if it meets the substantial test. This changes the prohibition against direct intervention in partisan contests only for lobbying. The organization

180-429: A 501(c)(3) organization, a donor can consult the searchable online IRS list of charitable organizations to verify that the organization qualifies to receive tax-deductible charitable contributions. Consumers may file IRS Form 13909, with documentation, to complain about inappropriate or fraudulent (i.e., fundraising, political campaigning, lobbying) activities by any 501(c)(3) organization. Most 501(c)(3) must disclose

240-509: A candidate in some manner, or (c) favor a candidate or group of candidates, constitute prohibited participation or intervention. Since section 501(c)(3)'s political-activity prohibition was enacted, "commentators and litigants have challenged the provision on numerous constitutional grounds", such as freedom of speech , vagueness , and equal protection and selective prosecution. Historically, Supreme Court decisions, such as Regan v. Taxation with Representation of Washington , suggested that

300-620: A charity without such status, and individual donors often do not donate to such a charity due to the unavailability of tax deduction for contributions. The two exempt classifications of 501(c)(3) organizations are as follows: The basic requirement of obtaining tax-exempt status is that the organization is specifically limited in powers to purposes that the IRS classifies as tax-exempt purposes. Unlike for-profit corporations that benefit from broad and general purposes, non-profit organizations need to be limited in powers to function with tax-exempt status, but

360-595: A choice between two sets of rules establishing an upper bound for their lobbying activities. Section 501(c)(3) organizations risk loss of their tax-exempt status if these rules are violated. An organization that loses its 501(c)(3) status due to being engaged in political activities cannot subsequently qualify for 501(c)(3) status. Churches must meet specific requirements to obtain and maintain tax-exempt status; these are outlined in "IRS Publication 1828: Tax Guide for Churches and Religious Organizations". This guide outlines activities allowed and not allowed by churches under

420-544: A church's principal means of accomplishing its religious purposes must be to assemble regularly a group of individuals related by common worship and faith." The United States Tax Court has stated that, while a church can certainly broadcast its religious services by radio, radio broadcasts themselves do not constitute a congregation unless there is a group of people physically attending those religious services. A church can conduct worship services in various specific locations rather than in one official location. A church may have

480-503: A deduction for federal income tax purposes, for some donors who make charitable contributions to most types of 501(c)(3) organizations, among others. Regulations specify which such deductions must be verifiable to be allowed (e.g., receipts for donations of $ 250 or more). Due to the tax deductions associated with donations, loss of 501(c)(3) status can be highly challenging if not fatal to a charity's continued operation, as many foundations and corporate matching funds do not grant funds to

540-591: A demonstration kitchen, and a gift shop. It is the first public space operated by the American Vegan Society. Journalist Vance Lehmkuhl directs the center and provides 75-minute walking history tours of Philadelphia's vegan history, with stops to discuss Benjamin Lay , Benjamin Franklin , Caroline Earle White , Anthony Benezet , and others, including national figures such as Sylvester Graham . Dynamic Harmlessness Day

600-548: A determination letter. A nonprofit organization that did so prior to that date could still be subject to challenge of its status by the Internal Revenue Service. Individuals may take a tax deduction on a charitable gift to a 501(c)(3) organization that is organized and operated exclusively for religious, charitable, scientific, literary or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve

660-411: A foreign subsidiary to facilitate charitable work in a foreign country, then donors' contributions to the 501(c)(3) organization are tax-deductible even if intended to fund the foreign charitable activities. If a foreign organization sets up a 501(c)(3) organization for the sole purpose of raising funds for the foreign organization, and the 501(c)(3) organization sends substantially all contributions to

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720-660: A heart attack at age 66, after a life of promoting veganism. In 1974, the organization helped to found the North American Vegetarian Society in preparation for hosting the 1975 World Vegetarian Congress in the United States for the first time. The Congress was held in Orono, Maine. Smithsonian Magazine in 2011 wrote: "Like its predecessors, the vegan society connects a meat-free diet to a number of other causes, including moral and environmental considerations. Among

780-444: A limited amount of lobbying to influence legislation. Although the law states that "no substantial part" of a public charity's activities can go to lobbying, charities with large budgets may lawfully expend a million dollars (under the "expenditure" test) or more (under the "substantial part" test) per year on lobbying. The Internal Revenue Service has never defined the term "substantial part" with respect to lobbying. To establish

840-774: A manner consistent with a particular religion's religious beliefs does not qualify as a tax-exempt church. Organizations described in section 501(c)(3) are prohibited from conducting political campaign activities to intervene in elections to public office. The Internal Revenue Service website elaborates on this prohibition: Under the Internal Revenue Code, all section 501(c)(3) organizations are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office. Contributions to political campaign funds or public statements of position (verbal or written) made on behalf of

900-467: A non-partisan manner do not constitute prohibited political campaign activity. In addition, other activities intended to encourage people to participate in the electoral process, such as voter registration and get-out-the-vote drives, would not be prohibited political campaign activity if conducted in a non-partisan manner. On the other hand, voter education or registration activities with evidence of bias that (a) favor one candidate over another, (b) oppose

960-414: A non-profit corporation is by default not limited in powers until it specifically limits itself in the articles of incorporation or nonprofit corporate bylaws. This limiting of the powers is crucial to obtaining tax exempt status with the IRS and then on the state level. Organizations acquire 501(c)(3) tax exemption by filing IRS Form 1023 . As of 2006 , the form must be accompanied by an $ 850 filing fee if

1020-637: A number of buildings in association with their colonizing effort, including the Blue Star Memorial Temple and the Halcyon Hotel and Sanatorium. In 1948, Oceano, was the site of the founding by Catherine Nimmo (a registered nurse and Doctor of Chiropractic who had recently moved there from the Netherlands ) and Rubin Abramowitz (an engineer) of the U.S. Vegan Society, the first vegan society in

1080-783: A number of years, beginning in 1989, convention proceedings have been videotaped. The Dinshahs conducted weekend workshops, cooking classes, and other educational programs at SunCrest in Malaga as early as 1969, when their first building (headquarters) was donated. In 1995, the AVS cohosted the 8th International Vegan Festival in San Diego, California, with VUNA (Vegetarian Union of North America) and Vegans International (VI). Incomplete List of American Vegan Society conventions: Some of these conferences were: - Some annual conferences were in California during

1140-487: A quarterly periodical, now titled American Vegan , with the motto "Ahimsa lights the way." The AVS is now led and managed by its president, Freya Dinshah, and advised by the AVS Council of Trustees, all of whom are vegans, and operated by a team of staff and volunteers. The American Vegan Society "promotes a compassionate, healthful, and sustainable lifestyle, empowering", and is known for advocating for vegan foods. The diet

1200-442: A significant number of people associate themselves with the church on a regular basis, even if the church does not have a traditional established list of individual members. In order to qualify as a tax-exempt church, church activities must be a significant part of the organization's operations. An organization whose operations include a substantial nonexempt commercial purposes, such as operating restaurants and grocery stores in

1260-498: A three-year period beginning with the due date of the return, including any extension of time for filing. The Internal Revenue Service provides information about specific 501(c)(3) organizations through its Tax Exempt Organization Search online. A private nonprofit organization, GuideStar , provides information on 501(c)(3) organizations. ProPublica's Nonprofit Explorer provides copies of each organization's Form 990 and, for some organizations, audited financial statements. Open990

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1320-549: Is a searchable database of information about organizations over time. WikiCharities, is a nonprofit database of nonprofits and charities by name, location, and topic, that allows each organization to report its financials, leadership, contacts, and other activities. Section 501(c)(3) organizations are prohibited from supporting political candidates, as a result of the Johnson Amendment enacted in 1954. Section 501(c)(3) organizations are subject to limits on lobbying , having

1380-434: Is allowed to award grants to foreign charitable organizations if the grants are intended for charitable purposes and the grant funds are subject to the 501(c)(3) organization's control. Additional procedures are required of 501(c)(3) organizations that are private foundations . 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

1440-528: Is celebrated on November 2 each year. The day remembers American Vegan Society founder Jay Dinshah, who created the term "dynamic harmlessness." Annual Conferences have been held since 1960. Alternate conferences and conventions have been held largely in the northeastern US (New Jersey and New York) but also earlier in California, then later in California (Arcata), Colorado (Denver), Oregon (Portland), and Washington (Olympia), often sharing logistical responsibilities with local and regional vegetarian societies. For

1500-641: Is land and 0.02 square miles (0.052 km ) of it (0.98%) is water. Oceano's beach is the Oceano Dunes State Vehicular Recreation Area , a 1,500 acres (6.1 km ) coastal sand dune . As the only state park in California where visitors may drive vehicles on the beach, tourists are attracted from all over the United States. Activities on this beach include riding the sand dunes on all-terrain-vehicles, swimming, clamming, camping, surfing, surf fishing, hiking, and bird watching. At

1560-443: Is now presumed in compliance with the substantiality test if they work within the limits. The Conable election requires a charity to file a declaration with the IRS and file a functional distribution of funds spreadsheet with their Form 990. IRS form 5768 is required to make the Conable election. A 501(c)(3) organization is allowed to conduct some or all of its charitable activities outside the United States. A 501(c)(3) organization

1620-524: Is plant-sourced, varied, and abundant. For ethical, health, environmental, and other reasons, (vegans) reject all animal products in food, clothing, and commodities, and the exploitation of animals for sport or entertainment. AVS is guided by the doctrines of Ahimsa (non-slaughter, non-violence) and Reverence for Life, and provides community and friendship to those following and learning about this way of living." Donald Watson in England (and possibly others) coined

1680-595: Is used increasingly throughout America. Outreach at public events (vegan books, vegan literature, and speaking about veganism). Other support for direct inquiries, consulting for vegan community outreach. It collects, aggregates, and publishes a comprehensive list of vegan-oriented VegFests around the United States. Prior to broad and widely-accessible search capabilities of the Internet, the American Vegan Society published networking and business resources which supported vegan lifestyle. In 1960, 26-year-old H. Jay Dinshah founded

1740-551: The 2010 census Oceano had a population of 7,286. The population density was 4,710.2 inhabitants per square mile (1,818.6 inhabitants per square kilometer). The ethnic makeup of Oceano was 5,105 (70.1%) White, 62 (0.9%) African American, 120 (1.6%) Native American, 165 (2.3%) Asian, 7 (0.1%) Pacific Islander, 1,509 (20.7%) from other races, and 318 (4.4%) from two or more races. Hispanic or Latino of any race were 3,484 persons (47.8%). The whole population lived in households, no one lived in non-institutionalized group quarters and no one

1800-511: The United States Court of Federal Claims have concurrent jurisdiction to issue a declaratory judgment of the organization's qualification if the organization has exhausted administrative remedies with the Internal Revenue Service. Prior to October 9, 1969, nonprofit organizations could declare themselves to be tax-exempt under Section 501(c)(3) without first obtaining Internal Revenue Service recognition by filing Form 1023 and receiving

1860-499: The 14-point list is a guideline; it is not intended to be all-encompassing, and other facts and circumstances may be relevant factors. Although there is no definitive definition of a church for Internal Revenue Code purposes, in 1986 the United States Tax Court said that "A church is a coherent group of individuals and families that join together to accomplish the religious purposes of mutually held beliefs. In other words,

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1920-724: The 1960s Additional Workshops 501(c)(3) 501(c)(3) tax-exemptions apply to entities that are organized and operated exclusively for religious , charitable , scientific , literary or educational purposes, for testing for public safety , to foster national or international amateur sports competition, or for the prevention of cruelty to children or animals . 501(c)(3) exemption applies also for any non-incorporated community chest , fund, cooperating association or foundation 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

1980-400: The 2,447 households, 38.8% had children under the age of 18 living with them, 50.2% were married couples living together, 14.8% had a female householder with no husband present, and 29.6% were non-families. 23.0% of households were one person, and 9.2% were one person aged 65 or older. The average household size was 2.96 and the average family size was 3.50. The age distribution was 29.5% under

2040-611: The 501(c)(3) designation. In 1980, the United States District Court for the District of Columbia recognized a 14-part test in determining whether a religious organization is considered a church for the purposes of the Internal Revenue Code: Having an established congregation served by an organized ministry is of central importance. Points 4, 6, 8, 11, 12, and 13 are also especially important. Nevertheless,

2100-405: The 501(c)(3) organization is not merely serving as an agent or conduit of a foreign charitable organization. The 501(c)(3) organization's management should review the grant application from the foreign organization, decide whether to award the grant based on the intended use of the funds, and require continuous oversight based on the use of funds. If the donor imposes a restriction or earmark that

2160-410: The AVS was characterized by vegan publishing and outreach, annual vegan conferences, vegan archiving, spiritual inspiration, providing people with an experience of vegan living, vegan food-preparation demonstrations, maintenance of a small veganic garden, and extensive networking. Dinshah served the AVS as its president and as editor of its publication, Ahimsa magazine (1960–2000). In 2000, Dinshah died of

2220-632: The American Vegan Society. Later that year Dinshah married the English-born Freya Smith. Freya, whose parents were active in The Vegan Society (of England), contributed to the early growth of the American Vegan Society and is president of the AVS today. The American Vegan Society is headquartered at Malaga, New Jersey, on a parcel of land which is called "SunCrest", or "the SunCrest Educreational Center." During Dinshah's life,

2280-624: The CDP was $ 16,561. About 14.1% of families and 16.3% of the population were below the poverty line , including 22.0% of those under age 18 and 6.2% of those age 65 or over. The environs of Oceano were the home of "Halcyon," a utopian religious community established in 1903 by the theosophical Temple of the People , based in Syracuse, New York . The group, which believed in channeling unseen electromagnetic forces in an effort to attain human perfection, constructed

2340-544: The Court, if it were to squarely examine the political-activity prohibition of § 501(c)(3), would uphold it against a constitutional challenge. However, some have suggested that a successful challenge to the political activities prohibition of Section 501(c)(3) might be more plausible in light of Citizens United v. FEC . In contrast to the prohibition on political campaign interventions by all section 501(c)(3) organizations, public charities (but not private foundations) may conduct

2400-422: The Internal Revenue Service. The same public inspection requirement applies to the organization's annual return, namely its Form 990 , Form 990-EZ, Form 990-PF, Form 990-T, and Form 1065, including any attachments, supporting documents, and follow-up correspondence with the Internal Revenue Service, with the exception of the names and addresses of donors on Schedule B. Annual returns must be publicly available for

2460-583: The United States known as the U.S. Vegan Society, in Oceano, California . The Society lasted from 1948 to 1960 and was a predecessor to the American Vegan Society. They both joined this latter one when Dinshah founded it in 1960. The American Vegan Society opened the American Vegan Center on September 9, 2021, at 17 North Second Street in Philadelphia 's Old City . The center has a bookstore, an event space,

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2520-479: The United States) and vegan conferences (the first annual event was held in 1960; bylaws require an annual vegan conference). The AVS administers cooking classes, gourmet vegan dinners by culinary students, encouraging culinary students to learn vegan cooking by hosting events with only vegan food, and other food events. Currently this is four AVS-coordinated and hosted events each year; the template for these events

2580-592: The United States. The Society lasted from 1948 to 1960 and was a predecessor to the American Vegan Society . The Oceano Community Services District provides the following services: fire and emergency, water, wastewater collection, solid waste, parks and recreation, and limited street lighting. As an unincorporated town in San Luis Obispo County, Oceano is in the Board of Supervisors 4th District. In

2640-412: The age of 18, 10.2% from 18 to 24, 29.8% from 25 to 44, 20.1% from 45 to 64, and 10.4% 65 or older. The median age was 32 years. For every 100 females, there were 97.2 males. For every 100 females age 18 and over, there were 96.3 males. The median household income was $ 38,014 and the median family income was $ 39,254. Males had a median income of $ 28,180 versus $ 21,310 for females. The per capita income for

2700-405: The contribution must be used for foreign activities, then the contribution is deemed to be for the foreign organization rather than the 501(c)(3) organization, and the contribution is not tax-deductible. The purpose of the grant to the foreign organization cannot include endorsing or opposing political candidates for elected office in any country. If a 501(c)(3) organization sets up and controls

2760-562: The foreign organization, then donors' contributions to the 501(c)(3) organization are not tax-deductible to the donors. The main differences between 501(c)(3) and 501(c)(4) organizations lie in their purposes and the tax-exempt benefits they receive. Here is a brief explanation of the differences: Oceano, California Oceano ( Spanish : Océano , meaning "Ocean") is a census-designated place (CDP) in San Luis Obispo County , California , United States . The population

2820-523: The names and addresses of certain large donors to the Internal Revenue Service on their annual returns, but this information is not required to be made available to the public, unless the organization is an independent foundation. Churches are generally exempt from this reporting requirement. Every 501(c)(2) organization must make available for public inspection its application for tax-exemption, including its Form 1023 or Form 1023-EZ and any attachments, supporting documents, and follow-up correspondence with

2880-407: The occupied units 1,355 (52.1%) were owner-occupied and 1,248 (47.9%) were rented. The homeowner vacancy rate was 3.7%; the rental vacancy rate was 5.9%. 3,444 people (47.3% of the population) lived in owner-occupied housing units and 3,842 people (52.7%) lived in rental housing units. At the 2000 census there were 7,260 people, 2,447 households, and 1,722 families in the CDP. The population density

2940-515: The organization in favor of or in opposition to any candidate for public office clearly violate the prohibition against political campaign activity. Violating this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise taxes. Certain activities or expenditures may not be prohibited depending on the facts and circumstances. For example, certain voter education activities (including presenting public forums and publishing voter education guides) conducted in

3000-410: The payee or the payee's children. The payments are not tax-deductible charitable contributions even if a significant portion of a church school's curriculum is religious education. For a payment to be a tax-deductible charitable contribution, it must be a voluntary transfer of money or other property with no expectation of procuring financial benefit equal to the transfer amount. Before donating to

3060-472: The provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals. An individual may not take a tax deduction on gifts made to a 501(c)(3) organization that is organized and operated exclusively for the testing for public safety. In the case of tuition fees paid to a private 501(c)(3) school or a church school, the payments are not tax-deductible charitable contributions because they are payments for services rendered to

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3120-560: The reasons for veganism the group's website lists are: health; 'an equitable, ethical relationship between human and other living creatures'; 'spiritual development'; and 'practical solutions to the population explosion.'" Ahimsa magazine was a quarterly publication that explored compassionate living ("Ahimsa" meaning "dynamic harmlessness") as a philosophy, practical aspects of vegan living, and personal and cultural resources for vegans. Ahimsa included vegan menus and recipes, and news about food. The American Vegan Society continues to publish

3180-412: The term 'vegan' in 1944; it referred to an entirely plant-based diet (with or without spiritual or philosophical or ethical underpinnings). American Vegan Society used the term vegan to mean dynamic harmlessness and successfully developed a broad social base of practicing vegans who committed themselves to that meaning and practice. In 1948, Nimmo and Rubin Abramowitz formed the first vegan organization in

3240-472: The website), and books about veganism (since 1964). The organization educates about a vegan diet. It sponsors Dynamic Harmlessness Day annually on November 2, the birthday of the late H. Jay Dinshah , cofounder of the American Vegan Society. It has two YouTube channels, "Powerful Vegan Messages" and "American Vegan Society". It administers the AVS Speakers Bureau (18 popular vegan speakers from throughout

3300-405: The yearly gross receipts for the organization are expected to average $ 10,000 or more. If yearly gross receipts are expected to average less than $ 10,000, the filing fee is reduced to $ 400. There are some classes of organizations that automatically are treated as tax exempt under 501(c)(3), without the need to file Form 1023: The IRS released a software tool called Cyber Assistant in 2013, which

3360-406: Was 4,774.4 inhabitants per square mile (1,843.4/km ). There were 2,762 housing units at an average density of 1,816.4 units per square mile (701.3 units/km ). The racial makeup of the CDP was 68.73% White, 1.12% African American, 1.29% Native American, 1.80% Asian, 0.03% Pacific Islander, 21.78% from other races, and 5.25% from two or more races. Hispanic or Latino of any race were 44.63%. Of

3420-594: Was 65 or older. The average household size was 2.80. There were 1,704 families (65.5% of households); the average family size was 3.39. The population was spread out, with 1,738 people (23.9%) under the age of 18, 747 people (10.3%) aged 18 to 24, 2,028 people (27.8%) aged 25 to 44, 1,870 people (25.7%) aged 45 to 64, and 903 people (12.4%) who were 65 or older. The median age was 35.4 years. For every 100 females, there were 101.9 males. For every 100 females age 18 and over, there were 100.7 males. There were 3,117 housing units at an average density of 2,015.1 per square mile, of

3480-512: Was 7,183 at the 2020 census , down from 7,286 at the 2010 census. Oceano is located at 35°6′10″N 120°36′41″W  /  35.10278°N 120.61139°W  / 35.10278; -120.61139 (35.102680, -120.611471). Oceano is part of the 5 Cities Metropolitan Area. According to the United States Census Bureau , the CDP has a total area of 1.5 square miles (3.9 km ), of which, 1.5 square miles (3.9 km ) of it

3540-502: Was institutionalized. There were 2,603 households, 904 (34.7%) had children under the age of 18 living in them, 1,147 (44.1%) were opposite-sex married couples living together, 360 (13.8%) had a female householder with no husband present, 197 (7.6%) had a male householder with no wife present. There were 197 (7.6%) unmarried opposite-sex partnerships , and 38 (1.5%) same-sex married couples or partnerships . 680 households (26.1%) were one person and 266 (10.2%) had someone living alone who

3600-408: Was succeeded by Form 1023-EZ in 2014. There is an alternative way for an organization to obtain status if an organization has applied for a determination and either there is an actual controversy regarding a determination or the Internal Revenue Service has failed to make a determination. In these cases, the United States Tax Court , the United States District Court for the District of Columbia , and

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