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55-632: Over 750,000 people visit the zoo annually. The zoo is administered by the City & County of Honolulu through the Department of Enterprise Services. Its support agency, the Honolulu Zoo Society (HZS), provides program services for the zoo. The zoo's accredited membership of the Association of Zoos and Aquariums (AZA) was dropped in 2016 but reinstated in 2020. In 1876, King Kalākaua made royal lands near

110-530: 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

165-509: 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

220-595: 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

275-544: 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

330-668: A conference in September, one of the largest zoo and aquarium professionals' events in the US. AZA also manages the citizen science program FrogWatch USA . In the United States, any public animal exhibit must be licensed and inspected by the United States Department of Agriculture , United States Environmental Protection Agency , Drug Enforcement Administration , Occupational Safety and Health Administration , and others. Depending on

385-464: A fascination with animals and began collecting them to showcase at the park in Waikīkī. The park became home for a monkey , a sun bear and several lion cubs. In 1916, a steamship on its way from Australia to Canada pulled into port at Honolulu Harbor . On board was an African elephant named Daisy. Hollinger pleaded with the City & County of Honolulu to purchase the elephant, which they did. With

440-411: 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

495-444: 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

550-774: 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

605-467: 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

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660-567: A public park, King Kalākaua continued using the park as a place for his personal collection of exotic birds and horses. The park brought more exotic animals as it staged the Kamehameha Day celebrations and various carnivals and fairs. In 1896, the City & County of Honolulu assumed control of Queen Kapiʻolani Park. In 1915, the City & County of Honolulu appointed Ben Hollinger to be its Administrator of Parks and Recreation, and Queen Kapiʻolani Park came under his control. Hollinger maintained

715-442: 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

770-423: 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

825-432: 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

880-440: 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

935-404: A token collection and, under the direction of a professional staff, provides its collection with appropriate care and exhibits them in an aesthetic manner to the public on a regularly scheduled basis. They shall further be defined as having as their primary business the exhibition, conservation and preservation of the earth's fauna in an educational and scientific manner." To achieve accreditation,

990-408: A zoo must pass an application and inspection process and meet or exceed AZA's standards for animal health and welfare, fundraising, zoo staffing, and involvement in global conservation efforts. Inspection is performed by three experts (typically one veterinarian, one expert in animal care, and one expert in zoo management and operations) and then reviewed by a panel of twelve experts before accreditation

1045-549: 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

1100-434: 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

1155-754: 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

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1210-710: Is awarded. This accreditation process is repeated once every five years. AZA estimates that there are approximately 2,800 animal exhibits operating under USDA license as of 2019; fewer than 10% are accredited. Certification is possible for facilities that hold animals, but are not regularly open to the public. AZA's Saving Animals From Extinction (SAFE) program prioritizes collaboration between zoos and aquariums to support highly vulnerable species. SAFE builds on existing recovery plans to implement strategic conservation and public engagement activities. In 2017, AZA member zoos and aquariums invested $ 15.6 million towards SAFE program species. The SAFE program signature species include

1265-478: 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

1320-489: 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

1375-406: 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

1430-467: 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

1485-455: The African lion , African species of vultures , Asian elephant , Atlantic Acropora coral, black-footed ferret , black rhinoceros , cheetah , eastern indigo snake , giraffe , gorilla , sea turtles , orangutan , radiated tortoise , red wolf , sharks , and sting rays , vaquita , western pond turtle , and whooping crane . There were more than 20 species or taxonomic groups included in

1540-538: The nene , which is the state bird of Hawaii. When only one Amastra cylindrica snail was found in the wild in 2015, the zoo worked on bringing the numbers of the snail up with over 140 snails reintroduced into the wild. Association of Zoos and Aquariums The Association of Zoos and Aquariums ( AZA ), originally the American Association of Zoological Parks and Aquariums , is an American 501(c)(3) nonprofit organization founded in 1924 and dedicated to

1595-434: 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,

1650-519: The 1990s as the exhibits were redesigned to feature more natural settings for the animals on display. Art throughout the Honolulu Zoo includes: The zoo has worked on conserving native Hawaiian species while also working with other organizations focused on conservation. Conservation has included the Kamehameha butterfly , crocodile monitor lizards , birds-of-paradise , African wild dogs , sloths, and

1705-490: 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,

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1760-405: 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

1815-461: The AZA community's research. To be a member, a facility must either be accredited or certified. Accredited facilities maintain a professional staff and appropriate animal care, and are open to the public on a predictable basis. The following list is from 2013. Pier 39 Pier 3, Inner Harbor Pier 59 Certified facilities maintain a professional staff and appropriate animal care, but are not open to

1870-556: The American Institute of Park Executives. In 1966, the American Association of Zoological Parks and Aquariums became a professional branch affiliate of the newly formed National Recreation and Park Association , which absorbed the American Institute of Park Executives. In the fall of 1971, the American Association of Zoological Parks and Aquariums membership voted to become an independent association. On January 19, 1972, it

1925-544: 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

1980-497: The Endangered Species Act. In 2017, member institutions reported participating in field conservation projects benefiting over 860 species in 128 countries. AZA zoos and aquariums spent $ 25 million on research and published 170 books, book chapters, journal articles, conference proceeding papers, posters and theses or dissertations. Animal care, health and welfare, followed by species and habitat conservation, describe 68% of

2035-432: 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

2090-612: The US and eleven other countries: Canada , Mexico , Bermuda , The Bahamas , the Dominican Republic , Colombia , Argentina , Spain , Hong Kong , Singapore , and South Korea . Approximately 800,000 animals representing 6,000 species are in the care of AZA-accredited facilities, including 1,000 threatened or endangered species. The association also facilitates both species survival plans and population management plans, which serve to sustainably manage genetically diverse captive populations of various animal species. AZA holds

2145-612: The United States. The Association of Zoos and Aquariums reported 195 million visitors to its 236 accredited member facilities in 2017. The organization is active in institution accreditation , animal care initiatives, education and conservation programs, collaborative research and advocacy. AZA serves as an accrediting body for zoos and aquariums and ensures accredited facilities meet higher standards of animal care than required by law. Institutions are evaluated every five years in order to ensure standards are met and to maintain accreditation. As of 2019 AZA had 238 accredited facilities in

2200-512: The acquisition of the elephant, from live animal trader Ellis S. Joseph , Honolulu officially had a zoo. Daisy entertained visitors at the park until 1933, when Daisy was killed by Honolulu Police Department officers after she trampled her trainer, George Conradt, to death. During the Great Depression , the Honolulu Zoo was almost shut down for lack of finances. Even through the difficulty, it expanded its collection on November 29, 1949, with

2255-465: The advancement of zoos and public aquariums in the areas of conservation , education, science, and recreation. AZA is headquartered in Silver Spring, Maryland , and accredits zoos. There were 238 accredited facilities as of 2019, primarily in the US, and also a handful in eleven other countries. In October 1924 the American Association of Zoological Parks and Aquariums was formed as an affiliate of

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2310-752: The animals they exhibit, the activities of zoos are regulated by laws including the Endangered Species Act , the Animal Welfare Act , the Migratory Bird Treaty Act of 1918 and others. Additionally, zoos in North America may choose to pursue accreditation by AZA. The American association has developed a definition for zoological gardens and aquariums as part of its accreditation standards: "A permanent cultural institution which owns and maintains captive wild animals that represent more than

2365-533: The boundaries of the present 42-acre (17 ha) site at the north end of Queen Kapiʻolani Park. The animal collection, increased by purchase, trade and donations, was housed in newly constructed facilities, some of which still provide foundations for newer exhibits. The facility designs were influenced by the exhibits of the San Diego Zoo in California . The Honolulu Zoo experienced another revival of enthusiasm in

2420-405: 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

2475-515: 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

2530-435: 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

2585-840: 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

2640-409: 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

2695-676: 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

2750-460: The program as of 2019. The association has a computerized database called the Annual Report on Conservation and Science . This helps track AZA research projects worldwide. AZA member zoos and aquariums contribute $ 220 million to conservation projects each year. They participate in 115 reintroduction programs, including more than 40 programs for species listed as threatened or endangered under

2805-700: The public on a predictable basis. 501(c)(3) A 501(c)(3) organization is a United States corporation, trust , unincorporated association or other type of organization exempt from federal income tax under section 501(c)(3) of Title 26 of the United States Code . It is one of the 29 types of 501(c) nonprofit organizations in the US. 501(c)(3) tax-exemptions apply to entities that are organized and operated exclusively for religious , charitable , scientific , literary or educational purposes, for testing for public safety , to foster national or international amateur sports competition, or for

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2860-415: The purchase of an elephant, a Bactrian camel , sea lions , several bird species, spider monkeys and a tortoise . The Honolulu Zoo continued to operate in disrepair. In 1974, the Honolulu Zoo accepted a donation of a camel , an elephant , chimpanzees and deer . These donations renewed Honolulu's enthusiasm to revive their zoo. The City & County of Honolulu approved a master plan that determined

2915-478: The slopes of Lē‘ahi available for the establishment of a grand public park for the people of his kingdom . Two hundred subscribers to the king's project formed the Kapiʻolani Park Association for the purpose of pursuing the mission. In 1877, the marshes, ponds and lagoons in the area were beautified, and it was opened as Queen Kapiʻolani Park in honor of Queen Kapiʻolani , wife of Kalākaua. Even as

2970-503: 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

3025-599: Was chartered as the American Association of Zoological Parks and Aquariums with its executive office located in Wheeling, West Virginia , within the Oglebay Park Good Zoo . In 1994, the shorter name American Zoo and Aquarium Association (AZA) was adopted. In early 2018, AZA acquired the Wildlife Trafficking Alliance to help grow public awareness about the purchase and sale of illegal wildlife products in

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