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55-576: The Baltimore Streetcar Museum ( BSM ) is a 501(c)(3) nonprofit museum . It is located at 1911 Falls Road ( MD 25 ) in Baltimore , Maryland . The museum is dedicated to preserving Baltimore's public transportation history, especially the streetcar era. During public operations, the Baltimore Streetcar Museum offers rides to visitors on various streetcars including: United Railways and Electric Company convertible model built in 1900 by

110-526: A Brownell Car Company 9-bench open summer car built in 1896, this car is handbrake only, this car had a 5-year restoration completed in the summer of 2018. Built by the Baltimore City Passenger Railway as a horse car, later re-built as a cable car trailer, and finally into an electric car in 1895, is the Museum's newest restoration. This car operates on special occasions and is reported to be

165-546: A nonprofit organization on June 8, 1966, by several members of the Baltimore Chapter of the National Railroad Historical Society . The City of Baltimore agreed to build the museum and lease it to the nonprofit organization for one dollar per year. The groundbreaking ceremony was held on November 4, 1967. Opening day was August 30, 1968. The original Museum collection consisted of equipment used by

220-530: 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

275-429: 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

330-509: 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

385-620: 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

440-595: 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

495-544: 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

550-503: 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

605-548: 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

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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

715-444: 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

770-774: 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

825-549: A national organization, which they dubbed the "National Railway Historical Society". Leon Franks of the Lancaster club was elected the first chairman of the NRHS and William P. Hamilton III of Trenton was the first NRHS president. The NRHS has around 10,000 members as of October 2015 and is one of the largest rail historical societies in the U.S. The NRHS is a non-profit section 501(c)(3) organization. Al Weber of St Louis, Missouri ,

880-467: 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

935-414: 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

990-589: A short ride for visitors. Over the years, the Museum has incrementally extended its line along Falls Road that includes now turning loops at the north and south ends of its line. Completion of the Museum's entire streetcar line was realized in October 2008 with the completion of its double tracking project, which took many years to complete. The track gauge continues to be the unique 5 ft  4 + 1 ⁄ 2  in ( 1,638 mm ) one used by original Baltimore streetcar lines . A track providing service at

1045-442: 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

1100-498: 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

1155-607: Is a non-profit organization established in 1935 in the United States to promote interest in, and appreciation for the historical development of railroads . It is headquartered in Philadelphia, Pennsylvania , and organized into 16 regions and 170 local chapters located in the United States , Canada , and the United Kingdom . The NRHS sponsors the popular RailCamp summer orientation program in partnership with Amtrak and

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1210-549: 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

1265-434: 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

1320-405: Is also available for private parties for children and adults alike. The BSM's Visitor Center facilities feature an auditorium, the "Trolley Theatre," streetcar rides, and tours of the carhouse, where visitors view other historical transit equipment, such as an 1859 horse car, a crane car, and an electric bus, known as a trackless trolley or trolleybus . The Baltimore Streetcar Museum was founded as

1375-405: Is currently national president . Its mailing address is: c/o John K Fiorilla, Esq., Capehart & Scatchard PA, P.O Box 5016, Mt.Laurel, NJ 08054. The NRHS is "a historical preservation charity", with its future focus on education and preservation. The Society holds an annual national convention, featuring exhibits and excursions using historic railroad locomotives and rolling stock. It publishes

1430-499: 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

1485-604: The Brownell Car Company . The car has hand brakes only. United Railways and Electric Company One-Man Safety model, built as a handbrake two-man car in 1904 by J. G. Brill Company , rebuilt by UR&E as a one-man safety car in 1924, rebuilt again by BTCo as a Company rail conductivity testing car and renumbered 3550, lasting in service until 1963; Returned to its 1924 appearance in a recent Museum rebuilding. United Railways and Electric Company Peter Witt streetcar model, built in 1930 by J. G. Brill Company. A predecessor of

1540-606: The National Park Service and Amtrak and other organizations and companies in the rail industry. In 2008, participants toured Steamtown's roundhouse and shops, operating some of the shop machinery. The youth also visited Amtrak's massive Wilmington, Delaware , maintenance facility, where they went inside locomotives and met with Amtrak employees to learn about railroad careers. One participant wrote afterwards in Trains magazine that, "The experience truly increased my respect for

1595-474: The National Park Service , offering high school youth hands-on experience in the railroad industry. The NRHS was formed in Baltimore, Maryland , on August 18, 1935, when railfans from Lancaster, Pennsylvania , Philadelphia, Trenton, New Jersey , and New York City gathered there for a farewell excursion on the then soon-to-be-abandoned Washington, Baltimore and Annapolis Electric Railway . Officers from railfan clubs in those cities decided to merge and form

1650-514: The National Railway Bulletin , a bimonthly membership newsletter containing articles, photos, and news about railroads, both past and present, as well as coverage of local chapter activities. The organization began a "Railway Heritage Grants Program" in 1991, to provide financial grants to "organizations that educate, publish, and preserve railroad history to benefit future generations", according to an NRHS news release. As described by

1705-876: The United States Code . It is one of the 29 types of 501(c) nonprofit organizations in the US. 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

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1760-511: 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

1815-499: 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,

1870-611: 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,

1925-405: 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

1980-544: 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

2035-422: 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

2090-661: The Museum in September 2009. This car was built by the St. Louis Car Co. for the Philadelphia Transportation Company in 1947, and lasted in SEPTA service until 1992. United Railways and Electric Company 12-bench open Brill 22-A model, built in 1902 by J. G. Brill Company. This car is also handbrake only. as of winter 2018 this car is under Restoration, due to return to service in summer 2020. Baltimore traction company car 554,

2145-513: The NRHS, projects assisted by the Railway Heritage Grants Program "range from refurbishing historic railroad stations and restoring vintage steam locomotives for operating and museum display, to the cataloging and storage of historic railroad archives". The NRHS conducts two week-long "Railcamps" each summer for high school-age youth. The program offers firsthand experience of rail history and operations, offered in partnership with

2200-543: The PCC car and about equal to one in every respect; In service until 1955. Baltimore Transit Company Presidents' Conference Committee ( PCC ) streetcar, built by the Pullman Company . At present this is the only regularly operating Pullman PCC in any museum. This car was built in 1944, and became the very last streetcar to turn a revenue wheel for BTC on November 3, 1963. Philadelphia SEPTA PCC streetcar placed in service at

2255-403: The city's once-extensive streetcar network. The Museum's streetcar operations is handled by an all-volunteer staff, composed exclusively of Museum members. Training is provided by the Museum's Training Department during a formal eleven week educational program. Recruitment is periodically advertised through the Museum's newsletter which all Museum members receive. The Baltimore Streetcar Museum

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2310-405: 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

2365-404: 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: National Railroad Historical Society The National Railway Historical Society ( NRHS )

2420-704: The former United Railways and Electric Company and Baltimore Transit Company (BTCO) services, which was held for a short time, the Maryland Historical Society after Baltimore ceased streetcar service. The collection was moved from what was at the time Robert E. Lee Park , near Lake Roland , in 1968 to the present Falls Road Maryland and Pennsylvania Railroad site and public operations began in July 1970. Before public operations could commence, many hours of volunteer work were necessary to build operating track and install overhead wire which, at first, provided only

2475-477: The library collections of the Baltimore Streetcar Museum and the National Railway Historical Society (Baltimore Chapter), formally known as Maryland Rail Heritage Library. The Museum's website has detailed information about its operational equipment, as well as vehicles awaiting restoration (see Collection Highlights ). Also provided are illustrations of surviving Baltimore area sites from

2530-595: The men and women who ... care for these huge machines." Typically, local NRHS chapters concentrate on railroad history in their specific geographic area. For example, Mid-Atlantic Region chapters are particularly interested in such lines as the Baltimore and Ohio Railroad , the Pennsylvania Railroad , the Western Maryland Railway , and the Maryland and Pennsylvania Railroad , all of which once operated in

2585-622: The museum is identified by the Maryland Transit Administration as LocalLink 25. At one time, the United Railways and Electric Company route was the Route 25 line on Falls Road, past the current site of the Museum. 501(c)(3) 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

2640-523: 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

2695-599: The oldest operating electric streetcar in America. In December, the Museum holds a "Santa's Streetcar" event on two weekends, decorating one of the streetcars in Christmas finery as Santa Claus welcomes children. The machine shop at the Baltimore Streetcar Museum is one of the largest and well equipped shops of any streetcar museum in the United States. In many instances, parts for Baltimore Streetcar Museum and other museums are custom fabricated. The Baltimore Streetcar Museum houses

2750-515: 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

2805-410: 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

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2860-472: 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

2915-574: The region. In addition to the study and preservation of railroad artifacts, NRHS chapter activities may include periodic excursions using historic railroad equipment, such as steam locomotives . Some chapters are involved in restoration of rail equipment and structures . Others operate rail museums or own locomotives, such as the Central New York Chapter's two former Pennsylvania Railroad EMD E8 diesel locomotives . A few chapters even own and operate entire short-line railroads , such as

2970-405: 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

3025-408: 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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