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91-602: Golden Gate Bird Alliance is an American 501(c)(3) non-profit environmental organization engaged in bird conservation and environmental awareness . Headquartered in the David Brower Center in Berkeley, California , Golden Gate Bird Alliance was formed in 1917 and incorporated into the National Audubon Society in 1948. With 3,586 members and supporters, Golden Gate Bird Alliance spans Northern California , with

182-530: 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

273-518: A $ 150,000 study of how event such as the America's Cup , an international sailing competition, affect bird populations on the open bay. The study was part of a package of measures resulting from the efforts of these groups to protect birds during the America's Cup events and provide scientific data to help protect them in the future. In 2012, Golden Gate Bird Alliance raised the issue of bird-safe buildings with

364-509: 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

455-595: 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

546-544: 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

637-575: A colleague from the California Academy of Sciences met with officials from Standard Oil , Union Oil , and Associated Oil to discuss cessation of this pollution, and convinced them to begin recycling the waste oil at onshore facilities instead. This was among the first efforts by Golden Gate Bird Alliance to combat oil spills in the Bay Area. From as early as 1918, the Audubon Association of

728-510: A collision between the liner President Coolidge and the oil tanker Frank H. Buck off of Point Bonita in 1937, volunteers from the Association documented 188 dead sea birds between Cliff House and Mussel Rock . In the wake of World War II Golden Gate Bird Alliance grew significantly. In 1948, they joined National Audubon Society and a year later the Audubon Association of the Pacific became

819-411: 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

910-444: 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

1001-774: 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

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1092-662: A memorandum of agreement between the two organizations. The agreement combined the goals and efforts of both organizations to strengthen the environmental educational program at the Martin Luther King, Jr. Regional Shoreline Park in Oakland. Originally starting as an oil spill mitigation project in 2002, Golden Gate Bird Alliance and the Port of San Francisco have continuously worked at Pier 94 to provide healthy habitat for wildlife as an ongoing project. These five-acre tidal wetlands are among

1183-467: 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

1274-408: A particular focus on San Francisco County , West Alameda County , and West Contra Costa County . Golden Gate Bird Alliance started out as a group of birdwatchers from U.C. Berkeley who had taken Harold Bryant's nature study class in 1917. Led by founding president Carlos Lastreto, these students formed the Audubon Association of the Pacific with the aim to study, enjoy, and protect birds. The name

1365-492: A permit, a major step forward in protecting the bay wildlife and habitats. The second would have the California Department of Fish and Game keep track of Wetland Mitigation Banks. These banks are a tool to mitigate (compensate for) the destruction of wetlands, and were a concern for environmentalists fearing this may be used to make it easier to get development permits that would harm the wetlands. The third bill would have

1456-595: A press conference regarding the proposal to turn 3,000 cubic yards of earth at the north entrance of Wildcat Canyon Regional Park into a parking space for horse trailers. During the East Bay Regional Park District's Board of Director's meeting, the Golden Gate Bird Alliance representative recounted their personal birding experiences and emphasized the importance of the area with regards to ecological preservation. Alongside other key testimonies,

1547-481: A risk from the mowing. Launching a campaign, backed by Golden Gate Bird Alliance and the Sierra Club, Corinne and Kristin's determination led to the mowing being restricted to two crisscross paths under the supervision of East Bay Regional Park District's biologist and raptor expert Joe DiDonato, with a portion delayed until August. Golden Gate Bird Alliance joined with other environmental groups to sue for more water in

1638-531: A significant court victory in defending Measure D, the ambitious anti-sprawl measure designed to preserve open space in eastern Alameda County. Measure D had been drafted by the Sierra Club and was passed in November 2000, thanks in no small part to Golden Gate Bird Alliance's support. In 2001, two sets of developers had filed suits challenging the legality of Measure D on a variety of grounds. These challenges were discarded by Superior Court Judge James Richman, leading to

1729-442: 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

1820-423: 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 a 501(c)(3) organization, a donor can consult the searchable online IRS list of charitable organizations to verify that

1911-454: A state bird. Founding president Carlos Lastreto hosted a weekly 15-minute radio show about birds on KGO radio, while other members recruited schools, garden clubs, and chambers of commerce to join the contest. in 1931, the victor was the California quail with 61,559 votes, beating the western bluebird with 18,966, Bullock's oriole with 11,876, and Anna's hummingbird with 10,968. Following

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2002-432: 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 the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals. An individual may not take

2093-440: 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 the payee or the payee's children. The payments are not tax-deductible charitable contributions even if

2184-626: A victory for Golden Gate Bird Alliance and others. Following an accidental oil spill in the Clinton Basin while trying to remove an abandoned boat from the Oakland Estuary in 2000, Golden Gate Bird Alliance notified the Regional Water Quality Control Board to ask they impose sufficient fines upon the Port of Oakland so as to allow for restoration. Working with the Port of Oakland, the Regional Water Quality Control Board, and

2275-676: Is a United States National Wildlife Refuge located in the southern part of San Francisco Bay, California . Its headquarters and visitor center are in the Baylands district of Fremont , next to Coyote Hills Regional Park , in Alameda County . The visitor center is on Marshlands Rd, off Thornton Ave. Most of the refuge stretches along the marshy shoreline north and south of the Dumbarton Bridge , but Bair Island , in San Mateo County ,

2366-549: 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

2457-434: 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

2548-469: Is also part of the system. The southernmost extent is in northern Santa Clara County . It was founded in 1974 as the first urban National Wildlife Refuge established in the United States, and it is dedicated to preserving and enhancing wildlife habitat, protecting migratory birds, protecting threatened and endangered species, and providing opportunities for wildlife-oriented recreation and nature study for

2639-754: 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 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

2730-478: 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 the Internal Revenue Service. The same public inspection requirement applies to

2821-489: 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

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2912-406: 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 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

3003-467: 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 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

3094-606: The California Academy of Sciences and the Boy Scouts. The newly formed Audubon Association of the Pacific encountered their first conservation issue in 1919. Due to an increase in automobile ownership, the flourishing oil shipment industry tankers were dumping contaminated ballast water off the coast near the Farallon Islands , a breeding ground for both seabirds and mammals along the Pacific Coast. In 1919, Carlos Lastreto and

3185-574: The California Department of Transportation to: 1) put no fill in the Bay between Ashby Split and Emeryville, 2) reduce the proposed shoulder width next to the Crescent so as to preserve as much upland habitat as possible (and to remove all ice plants and replace it with native vegetation), 3) create 4,500 square feet of new adjacent upland habitat, and 4) use sound water quality measures in order to reduce

3276-632: The California Endangered Species Act . His proposals would have empowered landowners regarding decisions about habitat interference regardless of endangered species or plants. Species left unprotected by the National Endangered Species Act , which were only protected in California, would have their protection reassessed under much more stringent conditions. The challenge resulted in a success for conservationists, preserving

3367-601: The Sierra Club and Save the Bay Association in sponsoring the Point Pinole Committee for the purpose of supporting the acquisition of Point Pinole as a public parkland. Purchased from Bethlehem Steel in 1971, with a $ 100,000 contribution from Golden Gate Bird Alliance, Point Pinole was designated for preservation and open space. In 1971, two Standard Oil tankers collided, spilling over 800,000 gallons of oil into

3458-846: The "Final Recovery Plan for the Western Snowy Plover," released by the U.S. Fish and Wildlife Service in 2008, recognized the WPA as a wintering site for the subspecies. In April 2006, the Albany City Council voted to support creation of nine acres of new Burrowing Owl habitat at the Albany Plateau in the Eastshore state Park. Upon the initial spotting of a Burrowing Owl at the Plateau, Golden Gate Bird Alliance worked closely with other conservation organizations: The California Department of Fish and Game,

3549-434: 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,

3640-506: The 1987 California State Water Resources Control Board's (SWRCB) Bay/Delta Hearings; hearings that would determine the fate of the bay and how much water would be diverted from it. In 1991, Golden Gate Bird Alliance sued the SWRCB for their decision to ignore the freshwater flows issue, threatening marshes of Suisun Bay and all associated wildlife. In December 1994, the results were announced; joint state-federal Principles for Agreement would protect

3731-576: The 1987 proposed project in Gateway Valley, Alameda. Forcing the developers, Pacific New Wave, to give up, the project was given to a new developer in 1996, Orinda Gateway LLC. A settlement between the concerned parties in 2006 resulted in an 80% reduction in the development, preserving approximately 1,000 acres as part of the East Bay Regional Parks District. Golden Gate Bird Alliance played an important and active role in assuring that

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3822-490: 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,

3913-405: 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

4004-502: The Bay/Delta's natural resources, providing reliable water flows to farms and cities that relied on Delta diversions. In 1989 the City of Alameda approved a new ferry terminal and route through the eelgrass. Golden Gate Bird Alliance sued the city over a refusal to produce an Environmental Impact Report (EIR) on the potential impacts of the ferry on the eelgrass and endangered Least Tern. Prior to

4095-537: The Baykeeper, Golden Gate Bird Alliance undertook a restoration effort to improve the Clinton Basin over the next few years. Golden Gate Bird Alliance played a significant role in the conception, drafting, and passing of three separate bills in 2000. The first bill would require the San Francisco Bay Conservation and Development Commission to give equal weight to wildlife as to public access when approving

4186-638: The Butters Land Trust Board of Directors. In 2002, the East Bay Regional Park District was planning to mow several wide swaths of land in the Berkeley Meadows to mitigate fire dangers before the 4th of July. Golden Gate Bird Alliance members Corinne Greenberg and Kristin Ohlson were determined to protect the Northern Harriers , a State Species of Special Concern, and their nestlings which would be

4277-538: The California Department of Parks and Recreation, sports field user groups, and the East Bay Regional Park District. Together they reached a unique compromise between owl habitat and informal recreation. When the Cosco Busan spilled 58,000 gallons of oil into the Bay in 2007, Golden Gate Bird Alliance volunteers jumped into immediate action as a part of the Oiled Wildlife Care Network, formed in 1994. Over

4368-541: The California Fish and Game Commission approved a plan to protect ocean habitats along 153 square miles of coastline between Half Moon Bay and Mendocino County as part of the Marine Life Protection Act Initiative. Golden Gate Bird Alliance, alongside many other Audubon chapters, contributed support to this effort which protects many species of fish and birds. Golden Gate Bird Alliance opposed

4459-557: The California Parks and Wildlife initiative had enough signatures to have a place on the ballot in 1987. More than 300 hours of volunteer time was logged by Golden Gate Bird Alliance members gathering signatures. A contribution of $ 1,500 was made to ensure that the North Bay Wetlands were specifically included in the land acquisition plans. Golden Gate Bird Alliance, alongside other organizations, funded research and testimony for

4550-562: The City of Berkeley to abandon a plan to exterminate ground squirrels at Cesar Chavez Park, where wintering Burrowing Owls, depended on squirrel tunnels for shelter. The city agreed to use non-lethal methods to manage the squirrel population instead. 501(c)(3) organization 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

4641-771: The City of San Francisco. After receiving input on new regulations, San Francisco enacted the country's first municipal bird-safe building standards in October 2012. Following this, Oakland was also approached with similar ideas. Golden Gate Bird Alliance Conservation Project Manager Noreen Weeden, alongside Christine Sheppard of the American Bird Conservancy provided advice on the details and language, and in 2013, Oakland adopted bird safety building measures. The City of Richmond followed suit in November of 2016, with rules to help prevent bird-window collisions. In 2014, Golden Gate Bird Alliance East Bay Conservation Committee convinced

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4732-544: 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

4823-551: The Environmental Protection Agency's Risk Mitigation Decisions for Ten Rodenticides. In mid-January of 2012, Berkeley followed suit. In both cases Golden Gate Bird Alliance vocalized their concerns on the impacts, not only on the rodents, but on predators who would be harmed as well. San Francisco city officials signed a settlement agreement with Golden Gate Bird Alliance and other community groups in July 2012, that funded

4914-551: The Federal Government's ability to control introduced predators in California when necessary for the preservation of endangered species. They sought a court ruling based upon one section of Proposition 4 which stated, "any person, including employees of the federal, state, county, or municipal government to use or authorize the use of any leghold trap, padded or otherwise..." Their efforts were rewarded when Judge Legge ruled in their favor. In August 2000, Golden Gate Bird Alliance

5005-624: The Golden Gate Audubon Society. Golden Gate Bird Alliance raised money to help build the Rotary Nature Center at Lake Merritt in 1952. In 1956, Golden Gate Bird Alliance worked with other local Audubon chapters as well as the Sierra Club to create a new salt marsh sanctuary spanning 1,000 acres (400 ha). This would later on become a part of the Don Edwards S.F. National Wildlife Refuge . Golden Gate Bird Alliance joined

5096-432: 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 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

5187-672: The Klamath Basin refuge area in 2002. Excessive water diversions for agriculture were threatening the Chinook salmon population which relied on enough flow for them to migrate to the ocean. Failure to provide enough flow for the salmon resulted in what's known as the Klamath River Fish Kill of 2002 . In September 2002, Golden Gate Bird Alliance President Miles McKey and Martin Luther King, Jr. Freedom Center President Douglas Siden signed

5278-546: The Pacific opposed the draining of the Klamath lakes for irrigation and land clearing purposes. Instead, they proposed that the land be given to the government for protection and conservation. This region would eventually become the Klamath Basin National Wildlife Refuge Complex . Beginning in 1928, the Audubon Association of the joined with Southern California Audubon members in a campaign to choose

5369-530: The San Francisco Bay. Golden Gate Bird Alliance joined the clean-up efforts alongside other volunteers and workers, as well as convened a meeting between Standard Oil and other Bay Area Audubon chapters. This disaster resulted in the inception of the International Bird Rescue , an organization that has led rescue efforts in the wake of hundreds of oil spills worldwide. The unauthorized filling of

5460-501: The Sierra Club signed a settlement with Lennar Development, Inc., in which Lennar would implement measure to reduce impacts from the bridge on adjacent wildlife and provide $ 2.5 million for the creation of an entirely new wetland on nearby property. In 2009, Golden Gate Bird Alliance member Della Dash took note of the vulnerability of Burrowing Owls at Cesar Chavez Park. She brought her concerns to Golden Gate Bird Alliance's East Bay Conservation Committee along with an idea of how to protect

5551-670: The State Resources Agency undertake an inventory of all the wetlands in California and identify restoration, enhancement, and acquisition objectives for the state to improve the quality and quantity of the state's wetlands. Following the California State Water Resources Control Board's (SWRCB) issued Water Quality Standards for the Bay-Delta in 1995, in December of 1999, the SWRCB issued Decision 1641 which

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5642-544: The Western United States. Located along the Pacific Flyway , the refuge hosts over 280 species of birds each year. The variety of birds that may call the refuge home or use it as a stopover include white pelicans , white-tailed kites , hawks, ospreys, and eagles. Millions of shorebirds and waterfowl stop to refuel here during the spring and fall migration. It also provides critical habitat to resident species like

5733-630: The amount of polluted runoff entering the marsh from the Interstate 80. In 1992, Golden Gate Bird Alliance provided $ 25,000 to buy the Marin Islands in San Pablo Bay , now part of the S.F. National Wildlife Refuge. These islands are critically important egret and heron breeding grounds and rookeries. In 1995, Golden Gate Bird Alliance, alongside 11 other environmental organizations, challenged California Governor Wilson's attempt to significantly weaken

5824-605: The bay for the Emeryville Harbor was met with resistance from Golden Gate Bird Alliance. They proposed that, as mitigation, acreage in the Emeryville Crescent be dedicated to bird habitat. By the end of 1975, the City of Emeryville designated most of the Crescent as open space. Following this, in 1978, when the Emeryville Crescent's tidal marshes were threatened, Golden Gate Bird Alliance stepped forward and saved

5915-460: The colony. In 2000, Golden Gate Bird Alliance intervened with a lawsuit addressing an ongoing issue: dog walking. A continuous point of contention between dog owners and conservationists in San Francisco, the Golden Gate National Recreation Area released its proposed rules in 2016. These rules, conceding to both sides, were set to be finalized in 2017, after 14 years of debates. In 1991, a Golden Gate Bird Alliance Conservation Committee member attended

6006-403: The consideration of wildlife and natural resources with regards to proposed off-leash dog policies. Beginning with a campaign for a voluntary ban on rodenticides called upon by Golden Gate Bird Alliance, the San Francisco Department of the Environment, and Supervisor Malia Cohen – in 2011, Albany passed a resolution urging local businesses to stop selling rat and mouse poisons prohibited under

6097-496: The construction of a bridge across Yosemite Slough as a part of the Lennar development project at Candlestick Point - Hunters Point that was proposed in 2009. An unwillingness to remove the bridge from their project led to Golden Gate Bird Alliance and the San Francisco Bay chapter of the Sierra Club filing a lawsuit challenging the adequacy of the Candlestick Point-Hunters Point Redevelopment Phase II Environmental Impact Report in September 2010. In 2011, Golden Gate Bird Alliance and

6188-405: 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

6279-449: The dispute entered the courtroom. Golden Gate Bird Alliance was the first to back the lawsuit, and former Vice President George Peyton called on National Audubon and other chapters to support the Mono Lake Committee in its legal battle to protect the lake. With Peyton coordinating the series of lawsuits, Golden Gate Bird Alliance members raised over $ 100,000 for legal expenses through Birdathons, raffles, and other events. The conclusion of

6370-582: The endangered California clapper rail and salt marsh harvest mouse . Hundreds of thousands of people visit its diverse wildlife and habitats each year. The DESFBNWR is one of six wildlife refuges in the San Francisco Bay Area . The others are: Antioch Dunes , Ellicott Slough , Farallon , Marin Islands , and San Pablo Bay . It was renamed in 1995 in recognition of Congressman Don Edwards and his efforts to protect sensitive wetlands in south San Francisco Bay. [REDACTED]  This article incorporates public domain material from websites or documents of

6461-424: The few remaining wetlands along the San Francisco Bay and provide habitat to over 150 species of birds. Wetlands are critical as birds and humans face rising seas and storm surges from climate change. Beginning in January 2005, Golden Gate Bird Alliance volunteers had monitored the Wildlife Protection Area (WPA) at Crissy Field in San Francisco to document the presence of snowy plovers . Due largely to these efforts,

6552-444: 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: Don Edwards San Francisco Bay National Wildlife Refuge Don Edwards San Francisco Bay National Wildlife Refuge ( DESFBNWR )

6643-1037: The integrity of the California Endangered Species Act. In 1996, Golden Gate Bird Alliance pushed for the creation of Crissy Field Marsh in San Francisco's Presidio , previously a military fortification which had been decommissioned and transferred to the National Park Service in 1994. Originally the site of a vast wetland that extended almost to Fort Mason , Golden Gate Bird Alliance sought to restore some of this marshland. Nowadays this marshland teems with ducks, herons, and other wildlife. In 1999, Golden Gate Bird Alliance sought to create enough habitat in city parks to reestablish California quail populations. Gathering hundreds of volunteers, over 4,500 native plants were hand planted in Presidio. In August 2001, Golden Gate Bird Alliance and Alameda County won

6734-597: The legal battle was a historical victory for conservationists. In 1983, it was decided that the state was obligated to protect areas such as Mono Lake, and Los Angeles was given resources to meet their water needs in an environmentally conscious way. By 1994, the state implemented a plan to stabilize Mono Lake's water level and restore the wetlands and waterways feeding the lake. Concerned that development plans would destroy habitats for federally endangered red-legged frogs and Alameda whipsnakes , Golden Gate Bird Alliance, alongside Save Open Space – Gateway Valley, worked against

6825-464: The marsh from destruction. Water from Mono Lake 's tributaries was diverted by the Los Angeles Department of Water and Power to provide for the expanding Los Angeles in 1941. Over the next several decades, Mono Lake's water levels severely dropped and salinity drastically increased. The resulting degradation of the natural habitat had dire consequences for Mono Lake's ecology, and in 1978,

6916-622: The members of its Emergency Response Team, gathering all available information on the spill, and preparing to deploy volunteers if called upon by the Network. In 2010, Golden Gate Bird Alliance actively participated in the public review and comments regarding the Golden Gate National Recreation Area (GGNRA) Draft Environmental Impact Statement which would determine the pet policy within GGNRA sites. Golden Gate Bird Alliance advocated for

7007-437: The next two weeks, more than 200 Golden Gate Bird Alliance members identified 2,000 birds in need of rescue. In 2007, the development for an all-hours freight terminal was proposed by R+L Carriers , located directly adjacent to Martin Luther King, Jr. Regional Shoreline Park. Golden Gate Bird Alliance filed a lawsuit against the Port of Oakland and developed Swann Terminal for failure to perform adequate environmental review of

7098-515: 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

7189-435: 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 the names and addresses of certain large donors to the Internal Revenue Service on their annual returns, but this information

7280-840: 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 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

7371-578: The owls. After contacting the City of Berkeley, Della succeeded in having a fence erected around the burrows to protect the owls. On October 30, 2009, a tanker named the Dubai Star spilled over 400 gallons of bunker oil into the San Francisco Bay, about 2.5 miles south of the San Francisco–Oakland Bay Bridge . As a partner in the Oiled Wildlife Care Network, Golden Gate Bird Alliance initiated its oil spill response protocol, calling together

7462-409: 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 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

7553-676: 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 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

7644-480: The project's impacts. Golden Gate Bird Alliance also succeeded in compelling a full environmental impact report prior to construction of a second terminal proposed at this site. Golden Gate Bird Alliance advocated for protecting Breuner Marsh, now the Dotson Family Marsh , in 2008. In 2009, the East Bay Regional Park District decided to use $ 3 million to begin restoration of the tidal wetlands. In August 2009,

7735-458: The proposal was discarded, and the woodland hillside remained intact. As a response to a Golden Gate Bird Alliance Action Alert mailed to a select list of activist members in 1992, over 100 letters were delivered to the S.F. Bay Conservation and Development Commission opposing the widening of Interstate 80 next to the Emeryville Crescent. As a direct result of the letters, the Commission ordered

7826-516: The surrounding communities. As of 2004, the refuge spanned 30,000 acres (120 km ) of open bay, salt pond, salt marsh, mudflat, upland and vernal pool habitats located throughout south San Francisco Bay. About 9,000 acres (36 km ) of salt ponds within the refuge are managed by Cargill Salt, which has perpetual salt-making rights. Cargill uses the salt ponds to concentrate brines as part of its solar salt operation which produces salt for food, agriculture, medical, and industrial uses throughout

7917-503: 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 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

8008-411: The trial, the city capitulated, withdrawing the project pending further study. An ongoing project in the 1990s, Golden Gate Bird Alliance's Dan Murphy took initiative to protect the bank swallow colony at Fort Funston . Efforts ranged from preventing people from setting off fireworks right under the colony on the 4th of July, to fencing off that part of San Francisco's Ocean Beach located right under

8099-559: Was a document supposed to implement the Water Quality Standards by informing the involved water-rights holders how much water they could receive each year. Theoretically, some would be receiving less water in order to maintain ecological balance. In 2000, Golden Gate Bird Alliance, as lead plaintiff, sued the SWRCB in failing to properly implement the Water Quality Standards. Golden Gate Bird Alliance, alongside other organizations, challenged Proposition 4 in 2000, seeking to preserve

8190-521: Was chosen in honor of John James Audubon , an ornithologist who painted and cataloged bird species in his book The Birds of America . The early activities of the Golden Gate Bird Alliance included monthly field trips and speakers on topics in ornithology and natural history. These programs have continued and developed alongside the organization. Encouraging citizen science, they supported bird censuses in Golden Gate Park by numerous parties including

8281-631: Was contacted by neighborhood alliance Friends of the Last Wild Canyon asking for support in their efforts to preserve the canyon adjacent to the Joaquin Miller Park. By 2001, the Butters Land Trust was formed to carry out the neighborhood preservation plans as a legal entity to hold title to the lands and to hold conservation easements. Golden Gate Bird Alliance provided advisory support, expertise, and continued its advisory role by serving on

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