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103-554: Cayuga Heights is village in Tompkins County , New York , United States, and an upscale suburb of Ithaca, New York . The population was 4,114 at the 2020 census. The Village of Cayuga Heights is in the Town of Ithaca , directly northeast of the City of Ithaca and the main campus of Cornell University . The village is home to many Cornell faculty members, including its president . After

206-672: A county seat , which is the location of county government. Nineteen counties operate under county charters, while 38 operate under the general provisions of the County Law. Although all counties have a certain latitude to govern themselves, "charter counties" are afforded greater home rule powers. The charter counties are Albany , Broome , Chautauqua , Chemung , Dutchess , Erie , Herkimer , Monroe , Nassau , Oneida , Onondaga , Orange , Putnam , Rensselaer , Rockland , Schenectady , Suffolk , Tompkins , Ulster , and Westchester . Sixteen counties are governed through an assembly with

309-538: A municipality is defined as a borough, city, town, or village is determined not by population or land area, but rather on the form of government selected by the residents and approved by the New York State Legislature. Each type of local government is granted specific home rule powers by the New York State Constitution. There are still occasional changes as a village becomes a city, or

412-530: 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

515-429: 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

618-509: 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

721-620: 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

824-595: 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

927-544: 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

1030-499: A county administrator, who acts on behalf of the legislature, the legislature must maintain ultimate control over the actions of the administrator. Many, but not all, charter counties have an elected executive who is independent of the legislature; the exact form of government is defined in the County Charter. In New York, each city is a highly autonomous incorporated area that, with the exceptions of New York City and Geneva ,

1133-503: 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

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1236-548: 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

1339-411: 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

1442-631: A land-use classification for private land under its Adirondack Park Land Use and Development Plan (APLUDP). The APLUDP extends the boundaries for its classification of hamlets "well beyond established settlements" to allow for growth. In New York, a village is an incorporated area. About 85% of villages fall within a single town. Villages in the State of New York are classified by the Census Bureau as incorporated places . Like all municipal corporations, villages have clearly defined legal boundaries. A village

1545-444: 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

1648-774: 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

1751-417: A mayor and (usually) four trustees. The board is responsible for approving mayoral appointments, managing village finances and property, and approving a budget. The mayor, who is generally the chief executive of the village, may vote in all business before the board and must vote to break a tie. The mayor generally does not possess veto power, unless this is provided for by local law. Administrative duties of

1854-467: 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

1957-414: 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

2060-455: A second-floor dormitory and provide duty shifts in exchange for their room in the station. Unlike conventional membership recruiting/acceptance methods, the department recruits and restricts new member acceptance to bi-annual "recruit classes" in tandem with the academic semesters. As a result, many firefighters are Cornell students. The department's current home, the Ronald E. Anderson Fire Station,

2163-442: 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

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2266-498: 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

2369-597: A town; 35.9% were living in a town but outside a village. Whereas cities and villages can cross county boundaries, each town in New York is completely contained within a single county. New York towns are classified by statute as being a town of the first class or a town of the second class . Additionally, a town of the first class can further be classified as a suburban town upon meeting certain criteria. Originally, towns of different classes possessed different powers. Since 1964, all towns, regardless of classification, have had

2472-473: A uniform statewide Village Law (twelve villages still operate under charters issued by the state legislature prior to a revision of the State Constitution in 1874 that forbade chartering villages). Also, villages are part of a town (or towns; some villages cross town borders), with residents who pay taxes to and receive services from the town. Cities are neither part of nor subordinate to towns except for

2575-504: A village becomes a city, the Legislature requires clear evidence, usually in the form of a locally drafted charter, that the community in question seeks to incorporate as a city. The forms of government cities can have are council–manager, strong mayor–council, weak mayor–council or commission. Forty-six cities, the majority, use the mayor–council form. The City of New York is a special case. The state legislature reorganized government in

2678-403: A village dissolves (stops existing), each of which requires legislative action. New York also has various corporate entities that provide local services and have their own administrative structures (governments), such as school and fire districts. These are not found in all counties. Almost every piece of land in the state is part of a city or town, which is part of one county. The exceptions are

2781-482: A village or town but will perform some of the functions of the other form. Villages remain part of the towns in which they are located; village residents pay both town and village taxes, and vote in both town and village elections. Towns can contain several hamlets and communities. If the United States Postal Service (USPS) has a post office in a hamlet it often will use the name of that hamlet, as will

2884-423: Is Sherrill, New York , with just 3,071 inhabitants in 2010. The smallest city by area is Mechanicville, New York , which covers 0.91 sq mi (2.4 km ) (of which 0.08 sq mi (0.2 km ) is water). Some places containing the word "city" in their name are not cities. Examples include Johnson City , Garden City , and New City . Several cities, such as Albany, are divided into wards for

2987-408: Is a municipality that provides services to the residents, services that may or may not include garbage collection, management of cemeteries, street and highway maintenance, street lighting, and building codes. Some villages provide their own police and other municipal services. Villages have less autonomy than cities. While cities are not subject to a town's jurisdiction, villages legally remain part of

3090-549: 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

3193-434: 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

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3296-402: Is commonplace to change boundaries and define new CDPs for each census. The Census Bureau formerly referred to CDPs as "unincorporated places" from 1950 through the 1970 decennial censuses. The term CDP was first used for the 1980 census , and minimum population criteria for CDPs were dropped with the 2000 census . Though the term "hamlet" is not defined under New York law, many people in

3399-456: Is contained within one county. Cities in New York are classified by the U.S. Census Bureau as incorporated places. They provide almost all services to their residents and have the highest degree of home rule and taxing jurisdiction over their residents. The main difference between a city and a village is that cities are organized and governed according to their charters , which can differ widely among cities, while most villages are subject to

3502-548: Is in three towns and two counties. Five towns are coterminous with their single village and have a coterminous town-village form of government. Despite their names, Greenwich Village , the East Village , and Queens Village are not villages, but neighborhoods of the City of New York . A borough is one of the five major administrative divisions of the consolidated City of New York . Boroughs do not currently exist elsewhere in

3605-499: 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

3708-647: Is the primary administrative division of New York. There are sixty-two counties in the state. Five of the counties are boroughs of the City of New York and do not have functioning county governments. While originally created as subdivisions of the state meant to carry out state functions, counties are now considered municipal corporations with the power and fiscal capacity to provide an array of local government services. Such services generally include law enforcement and public safety, social and health services (such as Medicaid ), and education (special needs and community colleges). Every county outside of New York City has

3811-425: Is then voted upon by the qualified voters living in the proposed village only. Some villages have fewer than 500 residents, having incorporated before the present population requirement or fallen below the old 500-resident threshold after incorporation. A village may also be dissolved, returning all government control to the town level. The process of dissolution can be initiated by the village board itself, or upon

3914-406: Is water. The town of Webb ( Herkimer County ) has the greatest land area, at 451 sq mi (1,170 km ). The smallest town, Green Island ( Albany County ), covers 0.7 sq mi (1.8 km ). The town of Hempstead ( Nassau County ) has about 760,000 people (2010 census), making it more populous than any city in the state except New York City . Red House ( Cattaraugus County ),

4017-464: The Brooklyn Botanic Garden , to design an organic, curving, park-like layout of roads and trees. Cayuga Heights was incorporated as a village in 1915, consisting of a one-half square mile of land from the City of Ithaca line to what is now Upland Road. In 1924, Cayuga Heights Elementary School was built. After World War II, Cayuga Heights continued to expand. Community Corners Shopping Center

4120-515: The Revolutionary War , much of Upstate New York was divided into tracts to be given to veterans . Several veterans received lots in what is now Cayuga Heights and started farms. In the early 1800s, Ithaca started to grow as a small city and inland port. In 1865, Ezra Cornell started Cornell University. Students and faculty members initially lived on campus and in Ithaca, but rapid expansion in

4223-508: The United States Census Bureau as "a statistical entity defined for each decennial census according to Census Bureau guidelines, comprising a densely settled concentration of population" that is not part of a city or a village "but is locally identified by a name." CDPs may cross town and county borders. CDPs are defined collaboratively by state and local officials and the Census Bureau. They are defined for each census, and it

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4326-511: 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

4429-476: The Village of Lansing . Two examples of old-growth oak/hickory forests are in the village: Palmer Woods , on the south side of the village near Cornell campus, and Renwick Slope , on the far western part of the village by Cayuga Lake. Both are managed by Cornell Botanic Gardens . As of the census of 2000, there were 3,273 people, 1,497 households, and 772 families residing in the village. The population density

4532-432: The "Home Rule" article) of the state constitution establish the rights and responsibilities of the municipal governments. The New York State Constitution provides for democratically elected legislative bodies for counties, cities, towns and villages. These legislative bodies are granted the power to enact local laws as needed in order to provide services to their citizens and fulfill their various obligations. The county

4635-499: 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,

4738-611: 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,

4841-405: 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

4944-544: 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

5047-422: 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

5150-456: The State of New York have been granted broad home rule powers enabling them to provide services to their residents and to regulate the quality of life within their jurisdictions. They do so while adhering to the Constitution of the United States and the Constitution of the State of New York . Articles VIII (titled "Local Finances") and IX (titled "Local Government", but commonly referred to as

5253-542: The U.S. Census Bureau as minor civil divisions . Like New Jersey and southern New England , all of New York is incorporated; all residents who do not live in a city or on an Indian reservation live in a town. Towns provide or arrange for the primary functions of local government. While some provide most municipal services for all town residents and selected services for residents of villages, some provide little more than road maintenance. There were 933 towns in New York. As of 2000 , 45.8% of state residents were living in

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5356-424: The age of 18 living with them, 47.5% were married couples living together, 2.8% had a female householder with no husband present, and 48.4% were non-families. 38.9% of all households were made up of individuals, and 14.8% had someone living alone who was 65 years of age or older. The average household size was 2.10, and the average family size was 2.71. In the village, the population was spread out, with 15.3% under

5459-465: The age of 18, 14.1% from 18 to 24, 24.0% from 25 to 44, 22.6% from 45 to 64, and 24.0% who were 65 years of age or older. The median age was 42 years. For every 100 females, there were 95.8 males. For every 100 females age 18 and over, there were 94.9 males. The median income for a household in the village was $ 74,258, and the median income for a family was $ 122,746. Males had a median income of $ 70,893 versus $ 33,621 for females. The per capita income for

5562-451: The area in the 1890s in an effort to consolidate. Other cities, villages, and towns were annexed to become the " City of Greater New York ", (an unofficial term, the new city retained the name of New York), a process basically completed in 1898. At the time of consolidation, Queens County was split. Its western towns joined the city, leaving three towns that were never part of the consolidation plan as part of Queens County but not part of

5665-495: The area of the proposed village must have at least 1,500 inhabitants and not be part of an existing city or village. Additionally, the proposed village can be no more than 5 square miles (13 km ) in area unless its boundaries are to be coterminous with a school, fire, improvement or other district, or the entire town. The process of incorporation begins with a petition by either 20% of residents or owners of 50% of assessed real property. If deemed legally sufficient, incorporation

5768-483: The board of trustees abandoned its plan to cull the deer, instead deciding to capture and sterilize does. Village (New York) See also: [REDACTED] [REDACTED] The administrative divisions of New York are the various units of government that provide local services in the American state of New York . The state is divided into boroughs , counties, cities, towns, and villages. (The only boroughs,

5871-555: The board of trustees of the Village of Cayuga Heights unanimously adopted a resolution declaring freedom from domestic violence to be a fundamental human right. The main governmental body of the Village of Cayuga Heights is the board of trustees. Meetings are convened by the mayor or by an appointed deputy. The village offices are in Marcham Hall, a stone mansion built by a granddaughter of Ezra Cornell The Cayuga Heights Fire Department

5974-427: The cities of New York and Albany city charters, which were recognized by the first State Constitution in 1777. All other cities have been established by act of the state legislature and have been granted a charter. Cities have been granted the power to revise their charters or adopt new ones. There are no minimum population or area requirements in order to become a city. While there is no defined process for how and when

6077-565: The city of Geneva ; New York City ; and ten Indian reservations . As of 2009 , New York has 62 counties (including New York City's five boroughs ), which are subdivided into 933 towns and 61 cities (including Geneva in both Ontario and Seneca counties, but excluding New York City and Sherrill ). In total, the state has more than 3,400 active local governments and more than 4,200 taxing jurisdictions. Counties and incorporated municipal governments (also known as "general purpose units of local government"; i.e., cities, towns and villages) in

6180-529: The city of Sherrill , which for some purposes is treated as if it were a village of the town of Vernon . Some cities are completely surrounded by a town, typically of the same name. There are sixty-two cities in the state. As of 2000 , 54.1% of state residents were living in a city; 42.2% were living in New York City; 11.9% were living in one of the other 61 cities. In 1686, the English colonial governor granted

6283-601: The consolidated city. Each borough individually elects a borough president and used to elect two at-large city council members, in addition to those elected based on each borough's population. The borough presidents once wielded considerable power as members of the New York City Board of Estimate , but the position is now largely ceremonial and advisory. Boroughs function as counties for certain purposes, but have no county government. The five New York City district attorneys , however, are still elected by county (for example,

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6386-405: 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

6489-614: The county also publish maps that conflict both in the number of hamlets and their boundaries. Nevertheless, all land not within a village is administered by the town. Most of the rest of New York's hamlets, however, have less well-defined boundaries, and most towns have areas that are not considered to be a part of any hamlet. The New York State Department of Transportation (NYSDOT) puts hamlet names on rectangular green signs with white lettering at roadside locations of its choosing. The NYSDOT and local governments also provide community identification signs on some scenic byways to be placed at

6592-587: The county boundaries—each have a Borough Board made up of the Borough President, the borough's district council members, and the chairpersons of the borough's community boards. A mayor serves as the city's chief executive officer. The most populous and largest city in the state is New York City , with a population of over 8.5 million inhabitants and comprising just over 300 sq mi (777.00 km ) of land (468.87 sq mi (1,214.368 km ) total area, which includes water). The least populous city

6695-843: The district attorney for Brooklyn is called the Kings County District Attorney). 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

6798-497: The eastern slope of Cayuga Lake . The elevation ranges from 900 feet near Community Corners Shopping Center to 400 feet near the lake. Several streams and steep gorges cut through the village. According to the United States Census Bureau , the village has a total area of 1.8 square miles (4.7 km), all of it land. The village is at the south end of Cayuga Lake , one of the Finger Lakes . Cayuga Heights borders, on its north,

6901-690: The executive branch. All town justices were originally part of a town's board. Today, justices belong to a separate judicial branch known as Town Court or Justice Court, part of New York's Justice Court system. A town may contain one or more villages. Many towns have no villages. Five towns are coterminous with their single village and share the same name: Green Island in Albany County ; East Rochester in Monroe County ; and Scarsdale , Harrison , and Mount Kisco in Westchester County . A sixth,

7004-653: The five boroughs of New York City, have the same boundaries as their respective counties.) They are municipal corporations , chartered (created) by the New York State Legislature , as under the New York State Constitution the only body that can create governmental units is the state. All of them have their own governments, sometimes with no paid employees, that provide local services. Centers of population that are not incorporated and have no government or local services are designated hamlets . Whether

7107-611: The last large plot of open land in Cayuga Heights, the former Savage Farm, was developed into a retirement community, Kendal at Ithaca, by the Kendal Corporation. Kendal has since become home to many retired Cornell University faculty members; a local joke for many years was that it had the best physics department in the country, as Nobel Prize winner Hans Bethe , along with Boyce McDaniel , Dale Corson , and many other physicists, were long-time residents. On January 12, 2015,

7210-564: The late 1800s and early 1900s spurred new development north of the Fall Creek gorge. Two trolley bridges were built across the gorge, and a streetcar connected downtown, Cornell, and the budding residential development north of the gorge. In 1901, local businessmen Charles Newman and Jared Blood bought nearly 1,000 acres of farmland and started the Cayuga Heights Land Company. They hired landscape architect Harold Caparn, who designed

7313-458: The least populous, has 38 permanent residents (2010 census). The use of "town" in a community's name is irrespective of municipal status. Elizabethtown , Germantown and Stephentown are towns. Cooperstown , home of the Baseball Hall of Fame , is a village, Jamestown and Middletown are cities, and Levittown is an unincorporated hamlet. A census-designated place (CDP) is defined by

7416-572: The limits. Based on the ZIP Code, the United States Postal Service (USPS) identifies the correct location for mail delivery. The New York State Gazetteer , published by the New York State Department of Health in 1995, includes a list of hamlets in the state. The criteria used for inclusion in the Gazetteer are not stated. The Adirondack Park Agency also uses the term "hamlet", though as

7519-513: The local fire department or elementary school. Businesses may also use the name of a hamlet as part of their name. The United States Census Bureau will, with consideration from the town, designate a census-designated place (CDP) that may use the name of one or more hamlets, though boundaries may differ from what is used by the ZIP code, local fire department, etc. Towns in New York may be further subdivided into wards, although as of 2017 , only fifteen of

7622-473: The mayor include enforcing laws and supervising employees. A village may also have a full-time village manager who performs these administrative duties instead of the mayor. In 2007, sixty-seven villages had such a manager. Some villages have their own village justice, while others utilize the justice of the town or towns in which they are located. While most villages are subject to a uniform statewide Village Law, twelve villages operate under charters issued by

7725-611: The mid-19th century; the New York City Council is currently elected from special districts, which are allowed to cross borough lines. New York City has a unique system of divisions, some of which possess governmental power, see Divisions unique to New York City . In New York, a town is a municipal corporation, and is the major division of each county (excluding the five boroughs that comprise New York City ), very similar to townships in other states such as Pennsylvania, Ohio, and Indiana. Towns in New York are classified by

7828-523: 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

7931-448: The new Borough of Queens. (A small portion of the Town of Hempstead was itself annexed, also.) The next year (1899), the three eastern towns of Queens County separated to become Nassau County . The city today consists of the entire area of five counties (named New York, Kings, Queens, Bronx, and Richmond). While these counties have no county government, boroughs—with boundaries coterminous with

8034-515: 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

8137-410: 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

8240-480: The power of a board of supervisors , composed of the supervisors of its constituent towns and cities. In most of these counties, each supervisor's vote is weighted in accordance with the town's population in order to abide by the U.S. Supreme Court mandate of " one person, one vote ". Other counties have legislative districts of equal population, which may cross municipal borders; these counties may also have an elected County Executive. Most counties in New York do not use

8343-472: 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

8446-522: The purposes of municipal representation. Each ward elects one member to the city's legislative body, and the wards are redistricted roughly every ten years. These divisions can go by other names by city; in Buffalo they are known as districts . These divisions can either be numbered or named. New York City was divided into wards at various times in its history between 1683 and 1938, although they were gradually replaced by Assembly and Senate districts starting in

8549-728: The roadside boundaries of hamlets, as decided by the sign provider. Many towns have special zoning or planning districts and planning strategies for their hamlets, and many places welcome signs at the gateways to the hamlets. Some hamlets are former villages that have dissolved their incorporation ( Old Forge in Herkimer County ; Rosendale , in Ulster County ; and Andes in Delaware County , for example). Notwithstanding hamlets are not cities or towns, many of them are called out in formal addresses for those residents residing within

8652-450: The same legal powers as were once available only to suburban towns. Even so, towns of different classifications continue to have organizational differences and certain conditions that must be met before a town's classification changes. The town board serves as the legislative branch. The board is composed of one elected town supervisor (or chief executive officer in suburban towns) and a specific number of elected council persons; towns of

8755-575: The second class generally have two but may have four council persons, whereas towns of the first class generally have four but can have two or six. The supervisor presides over the board, voting on all matters but not possessing veto or tie-breaking power. Certain towns operate under a town manager form of government, creating an executive branch in the town government, as permitted by legislation enacted in 1976. As such, some supervisors have additional authority or executive powers, whereas some towns have town managers or chief executive officers who serve as

8858-494: The spread of foreign diseases.” Opponents of the deer culling program have criticized it as a "war on sweet innocent deer", a "brutal slaughter", and Cayuga Heights as a "constant killing field". Local opposition group CayugaDeer.org has accused the board of trustees' actions as deceptive and dishonest, and sued the village to stop the culling. Few residents agreed to allow the village to cull deer on their property, and in November 2012,

8961-635: The state legislature prior to 1874. Before a revision to the State Constitution in that year, villages were formed by the state legislature through granting of charters. Many villages reincorporated, dumping their charters in favor of the Village Law. The villages that retain their charters are Alexander , Carthage , Catskill , Cooperstown , Deposit , Fredonia , Ilion , Mohawk , Ossining , Owego , Port Chester , and Waterford . These villages must still comply with those aspects of Village Law that are not inconsistent with their charters. To be incorporated,

9064-580: The state use the term hamlet to refer to a community within a town that is not incorporated as a village but is identified by a name, i.e. an unincorporated community . A hamlet often has a name corresponding to the name of a local school district , post office , or fire district. Because a hamlet has no government of its own, it depends upon the town or towns that contain it for municipal services and government. Because they do not have governments, hamlets have no clear boundaries . Suffolk County publishes maps that give hamlet boundaries, but towns within

9167-423: The state's 932 towns used this system. In towns operating under the ward system, citizens vote for councilmen who represent a specific area (ward) of the town, as opposed to the at-large councilmen elected in the majority of the state's towns. Towns vary in size and population. The largest town by area is Brookhaven ( Suffolk County ), which covers 531.5 sq mi (1,377 km ), but more than half of that

9270-478: The state. Each of the five boroughs of the city is coextensive with a county of the state of New York. Under New York State's General Municipal Law , a borough results when the towns, villages and cities in a county merge with the county itself. This occurred in 1898 when New York City merged with surrounding counties, cities and towns to form its present configuration. The five boroughs are: The boroughs were originally intended to retain some local governance in

9373-508: The submission of a proper petition to the board. The village board must produce a "dissolution plan" that settles specific matters, such as the village's debts, its employees and property, and the financial impact dissolution would have on village and non-village town residents. This plan is voted upon by village voters only. About 15% of villages cross other municipal boundaries. More than 70 villages are located in two or more towns. Seven villages are in two counties. The village of Saranac Lake

9476-405: The term "Board of Supervisors." 34 counties have a County Legislature, six counties have a Board of Legislators, and one county has a Board of Representatives. The five counties, or boroughs, of New York City are governed by a 51-member City Council. In non-charter counties, the legislative body exercises executive power as well. Although the legislature can delegate certain functions and duties to

9579-496: The town of Palm Tree in Orange County was incorporated in 2019 and is coterminous with the village of Kiryas Joel , having acquired land from the town of Monroe . When such an entity is formed, officials from either unit of government may serve in both village and town governments simultaneously. A referendum is held to decide whether residents prefer a village-style or town-style government, which will then function primarily as

9682-419: The town or towns in which they are located. Village residents pay both town and village taxes, and vote in town and village elections. Those services not provided by the village are provided by the town or towns containing the village. As of the 2000 census, 9.9% of the state's population was living in one of the 556 villages in New York. The legislature of a village is the board of trustees, composed of

9785-418: The village Board of Trustees approved a plan to reduce the deer population by sterilizing 20 to 60 does in two years while killing the remaining 160 to 200 deer in the village. Paul Curtis, a Natural Resources Professor at Cornell who has worked with the board of trustees, said "The primary problems that the deer cause to the community are damage to garden plants, deer-vehicle accidents and the potential threat of

9888-402: The village was $ 47,493. About 1.5% of families and 8.7% of the population were below the poverty line , including none of those under the age of eighteen or sixty-five or over. Cayuga Heights has received national attention for its large population of white-tailed deer, as many as 125 per square mile. Efforts to control the deer population have sparked huge controversy in the village. In 2011,

9991-405: 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

10094-480: Was 1,850.9 inhabitants per square mile (714.6/km). There were 1,584 housing units at an average density of 895.8 per square mile (345.9/km). The racial makeup of the village was 85.73% White , 1.86% African American , 0.06% Native American , 8.95% Asian , 0.09% Pacific Islander , 1.19% from other races , and 2.11% from two or more races. Hispanic or Latino of any race were 3.57% of the population. There were 1,497 households, out of which 17.9% had children under

10197-433: Was built as a small suburban shopping plaza for residents in 1947. In 1952, the village opened its wastewater treatment plant on the shore of Cayuga Lake . The village resisted attempts to be annexed by the growing City of Ithaca. Instead, it more than tripled in size in 1954 when it annexed approximately 1.4 square miles of land in the Town of Ithaca, extending from Upland Road to the Town of Lansing border. A large addition

10300-554: Was built in 2000 and named after the then-mayor. The fire company is technically a 501(c)(3) non-profit independent of the village, which allows it to sponsor annual fundraising drives. The Cayuga Heights Police Department is a small department consisting of a chief, a sergeant, four full-time officers, a clerk, and several part-time officers and school crossing guards. Cayuga Heights is located at 42°27′59″N 76°29′19″W  /  42.466338°N 76.488678°W  / 42.466338; -76.488678 (42.466338, -76.488678), on

10403-645: Was built onto Cayuga Heights Elementary School in the late 1950s. In 1969, the First Congregational Church relocated from downtown Ithaca to a new building on the former site of the Country Club of Ithaca, which had relocated a mile east. The village was a founding member of the Bolton Point Water System when it opened in the mid-1970s. In 1980, Cayuga Heights Elementary School closed due to declining enrollment. It reopened in 1988. In 1995,

10506-436: Was founded in 1955 and provides fire, rescue, and ALS first-response emergency medical services to the village, areas of the Town of Ithaca, and parts of Cornell University . The department is an all-volunteer agency with response times averaging under three minutes. This is due to the department's dedicated volunteers, as well as the innovative and highly successful "bunker program" that allows for 7-8 Firefighter/EMTs to live in

10609-408: 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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