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81-729: The AHA was formed by a merger between the International Arabian Horse Association (IAHA) and the Arabian Horse Registry of America (AHRA) in 2003. AHRA was the older of the two organizations, a breed registry founded in 1908. IAHA, founded in 1950, organized to "meet the breeding, competitive and recreational interests of all Arabian horse owners", and also maintained a Half-Arabian and Anglo-Arabian registry. AHA shows are for purebred Arabian , Half-Arabian, and Anglo-Arabian horses only. The shows consist of Arabian Community Shows that allow exhibitors to get

162-426: A pedigree , pedigreed animal documentation , or most commonly, an animal's " papers ". Registration papers may consist of a simple certificate or a listing of ancestors in the animal's background, sometimes with a chart showing the lineage. There are breed registries and breed clubs for several species of animal, such as dogs , horses , cows and cats . The European Association of Zoos and Aquaria (EAZA) and

243-442: A pedigree , pedigreed animal documentation , or most commonly, an animal's "papers". Registration papers may consist of a simple certificate or a listing of ancestors in the animal's background, sometimes with a chart showing the lineage. Usually, there is space for the listing of successive owners, who must sign and date the document if the animal is gifted, leased or sold. Papers transferred upon sale of an animal may be submitted to

324-530: 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

405-509: 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

486-548: A certain standard of conformation, performance or both. This allows breeders to modify breeds by including individuals who conform to the breed standard but are of outside origin. Some horse breeds allow crossbreds who meet specific criteria to be registered. One example is the semi-open stud book of the American Quarter Horse , which still accepts horses of Thoroughbred breeding, particularly via its appendix registry . Among dogs, an example of an open stud book would be

567-767: A champion or an animal under special registration status. 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

648-595: 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

729-544: 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

810-411: 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

891-444: 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

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972-774: 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

1053-485: A name, a trademark , or anything that can be mistaken for the name of another kennel or, sometimes, stable . Only after an animal has achieved a legitimate championship will some registries permit the use of the prefix Ch., or other title before or after their registered name. Some registries may use symbols to designate the status of certain individuals. An asterisk * may be used to designate an animal born in another country and imported. A plus + may be used to designate

1134-446: A new type, but the animals are not yet breeding true . Many such questionable registries are incorporated as for-profit commercial businesses, in contrast to the formal not-for-profit status of most reputable breed clubs. They may provide volume discounts for registrations by commercial dog breeders such as puppy mills. An unscrupulous registry for dogs or horses is often spotted by a policy to not require any proof of pedigree at all. In

1215-467: 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

1296-501: A preliminary recording system often called an "appendix" registry. The most notable is that of the American Quarter Horse Association , which allows part-Thoroughbred/part-Quarter Horse foals to be recorded and shown, with full registration allowed after the horse achieves a set performance or merit standard akin to that of a merit registry. Other appendix registries are seen in certain color breeds of horses, such as

1377-442: 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

1458-423: 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

1539-421: A simpler " pet name " known as a call name for dogs or a stable name for horses, which is used by their owners or handlers when talking to the animal. For example, the famous Thoroughbred race horse Man o' War was known by his stable name, "Big Red." The name can be anything that the animal's owner prefers. For example, the dog that won the 2008 Westminster show (US) was named K-Run's Park Me In First , with

1620-538: A start in the show ring, followed by "Class A" shows rated by the United States Equestrian Federation and the AHA, which qualify riders to go to larger regional and national competition. There are four separate national competitions: U.S. Nationals, Sport Horse Nationals, Youth Nationals, and Canadian Nationals. There are also some significant non-national shows that draw large numbers of horses, including

1701-432: 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

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1782-440: 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

1863-447: Is a registry based on performance or conformation, called in some societies Registry on Merit. In such registries, an eligible animal that meets certain criteria is eligible to be registered on merit, regardless of ancestry. In some cases, even unknown or undocumented ancestry may be permitted. The Registry on Merit or ROM may be tied to percentage of bloodline, conformation, or classification or may be based solely on performance. In

1944-549: 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

2025-586: Is actually owned by the Purebred Arabian Trust (PAT), which grants AHA an exclusive license to manage the registry. Policies and procedures for registration of animals are set by the Registration Commission, a joint committee made up of representatives of both PAT and AHA. The membership of AHA has no authority over the purebred registry other than via its ability to elect representatives to the commission. The Half-Arabian/Anglo-Arabian registry

2106-434: 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

2187-754: 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

2268-583: Is an example of a kennel club with primarily closed books for dogs ; it allows new breeds to develop under its Foundation Stock Service (FSS), but such dogs are not eligible for competition in AKC conformation shows , although they do compete at those shows in the FSS category. For the breed to move to the Miscellaneous class and then to fully recognized status, the breed's stud book must be closed. A closed stud book allows

2349-478: 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

2430-545: 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

2511-484: Is one organization that uses such a system. A closed stud book is a stud book or breed registry that does not accept any outside blood. The registered animals and all subsequent offspring trace back to the foundation stock . This ensures that the animal is a purebred member of the breed. In horses, an example of a closed stud book is that of the Thoroughbred , with a stud book tracing to 1791. The American Kennel Club

Arabian Horse Association - Misplaced Pages Continue

2592-482: Is owned by the AHA. The Arabian Horse Association created a 501(c)(3) foundation in 2007 that supports youth scholarships, education, and research efforts to uncover the roots of diseases affecting Arabian horses. The International Arabian Horse Association (IAHA), though a newer group, was the better-known of the two organizations that merged to create the AHA, because of its role in sanctioning horse shows, developing rules, and licensing judges. IAHA had worked with

2673-406: 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

2754-467: 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

2835-641: The American Horse Shows Association (then AHSA, now USEF) to create approved All-Arabian horse shows and propose rules for the Arabian division of AHSA . It was founded in 1950 By 1957 and 1958, it had organized the first U.S. and Canadian national championships. Its membership peaked at over 32,000 members in the 1980s. It entered into a merger agreement with the AHRA in 2002, and in 2003, the AHA officially came into being. The final years of IAHA prior to

2916-473: The Appaloosa , American Paint Horse , and American Cream Draft Horse , where foals with the proper pedigree for registration but do not meet the color standard for the breed, yet may still carry the necessary genetics in a minimally-expressed form, may be registered and bred to fully registered animals, with ensuing offspring eligible for registration if they meet the breed standard. Another form of open registry

2997-530: The Finnhorse and the Trakehner , may also have a set of studbook selection criteria where animals must meet either a conformation standard, a performance standard, or both. In an open stud book, animals may be registered even if their parents or earlier ancestors were not previously registered with that particular entity. Usually an open stud book has strict studbook selection criteria that require an animal to meet

3078-579: The United States is the Field Dog Stud Book . Working dog organizations also maintain registries. There are also entities that refer to themselves as registries, but that are thinly veiled marketing devices for vendors of puppies and adult dogs, as well as a means of collecting registration fees from novice dog owners unfamiliar with reputable registries and breed clubs. Although these entities generally focus on dogs, particularly in relationship to

3159-490: The breeder 's kennel prefix forms the first part of the dog's registered name. For example, all dogs bred at the Gold Mine Kennels would have names that begin with the words "Gold Mine". Horse breeders are usually not required to do this, but often find it to be a good form of commercial promotion to include a stable name or farm initials in the horse's name. For example, Gold Mine Stables may name give all horses names with

3240-451: The hobby of animal fancy , is an official list of animals within a specific breed whose parents are known. Animals are usually registered by their breeders while they are young. The terms studbook and register are also used to refer to lists of male animals "standing at stud", that is, those animals actively breeding, as opposed to every known specimen of that breed. Such registries usually issue certificates for each recorded animal, called

3321-521: The hunt seat and Olympic -style disciplines of dressage , show hunter , show jumping , and competitive driving. There are also Equitation classes, in-hand breeding classes and "flat" or pleasure classes. It is currently the fastest-growing of the national level shows for Arabian horses . At the National level, placings are decided by panels of three judges who each write their own placings separately, with final numbers calculated by computer, combining

Arabian Horse Association - Misplaced Pages Continue

3402-661: The puppy mill industry, some are marketed as cat registries. At least one group claims to register wild species (held by private individuals rather than by legitimate zoological parks, which use the AZA ). Horse breeding also has such problematic registries, particularly for certain color breeds . While many color breeds are legitimate, some "registries" are primarily a marketing tool for poor quality animals that are not accepted for registration by more mainstream organizations. Other "registries" are marketing attempts to create new horse breeds, usually by breeders using crossbreeding to create

3483-650: The "Buckeye" show in Ohio and the Scottsdale Arabian Horse Show , the annual show of the Arizona Arabian Horse Association. The U.S. Nationals, held each October, were held for many years every other year at Louisville, Kentucky and Albuquerque, New Mexico. However, beginning 2008, the U.S. Nationals moved permanently to Tulsa, Oklahoma. The Youth Nationals is held in Albuquerque, New Mexico at

3564-434: 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,

3645-490: 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,

3726-405: 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

3807-417: The AHA merger were embroiled in controversy. After considerable discussion over the years over how to improve the quality of judges and judging, IAHA appointed Michael Brown as its first Judges and Stewards Commissioner. He served from 1989 until 2001. Brown attempted to crack down on members of the association for rule violations, and was particularly noted for the prosecution of one prominent trainer, who

3888-503: The AHRA had been embroiled in a controversy that had resulted in the creation an independent registry for the purpose of exporting American-bred Arabians to other countries. However, AHA resolved the dispute and in 2007, AHA was admitted to the World Arabian Horse Association (WAHO), making it the official recognized registry for the purpose of worldwide import and export of Arabian horses. The Purebred Arabian stud book

3969-586: The Board of Directors have permanently suspended this show. Through 2010, they were held in Regina, Saskatchewan, and in 2011 moved to Brandon, Manitoba . This competition is also known as the "Royal Red" and features classes for both adults and youths. The Sport Horse Nationals are held in alternating locations in the eastern and western United States, including North Carolina in 2017, Idaho in 2018, and Illinois in 2019. This primarily English riding competition focuses on

4050-544: 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

4131-432: 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

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4212-513: The US Association of Zoos and Aquariums (AZA) also maintains stud books for captive species on display ranging from aardvarks to zebras. Kennel clubs always maintain registries, either directly or through affiliated dog breed clubs . Some multi-breed clubs also maintain registries, as do non-affiliated breed clubs, and there are a few registries that are maintained by other private entities such as insurance agencies; an example of this in

4293-408: The breed by inbreeding from a limited set of animals. A related preservation method is backbreeding, used by some equine and canine registries, in which crossbred individuals are mated back to purebreds to eliminate undesirable traits acquired through the crossbreeding. Naming rules vary according to the species and breed being registered. For example, show horses have a registered name , that is,

4374-506: The breed to stay very pure to its type, but limits its ability to be improved. For instance, in performance disciplines, an animal that is successful in competitions is generally worth more than one that is pure. It also limits the gene pool , which may make certain undesirable characteristics become accentuated in the breed, such as a poor conformational fault or a disease. Some closed stud books, particularly for certain European breeds such as

4455-425: The call name of "Uno". Dogs in the breed registry of a working dog club (particularly herding dogs ) must usually have simple, no-nonsense monikers deemed to be "working dog names" such as "Pal", "Blackie", or "Ginger". The naming rules for independent dog clubs vary but are usually similar to those of kennel clubs. The registered name often refers directly or indirectly to the breeder of the animal. Traditionally,

4536-405: 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

4617-426: The dog world, such registries may not sponsor competitions and thus cannot award championship points to identify the best individuals registered within a particular breed or species. In the less-organized world of horse shows , where many different sanctioning organizations exist, some groups sponsor their own competitions, though wins at such events seldom carry much prestige in mainstream circles. Some registers have

4698-541: The end of July. Youth Nationals currently draws about 2100 horses. The youth also have their own Association, the Arabian Horse Youth Association (AHYA), who bring the youths' voices to the AHA. In addition to regular classes, Youth Nationals also hosts several "fun classes" such as the dog races, dog costume contest, and most famously, the golf cart parade. The Canadian Nationals are no longer held in August as

4779-418: The famous cutting horse Doc O'Lena was by Doc Bar out of Poco Lena , a daughter of Poco Bueno . Some names are a little less direct; 2003 Kentucky Derby winner Funny Cide was by Distorted Humor out of Belle's Good Cide, and the famous race horse Native Dancer was by Polynesian out of Geisha. Other breeders use themes. For example, a more imaginative breeder at the Gold Mine Kennels might name all

4860-523: The horse world, many warmblood breed organizations require a conformation and performance standard for registration, and often allow horses of many different breeds to qualify, though documented pedigrees are usually required. Some breed registries use a form of ROM in which horses at certain shows may be sight classified. For example, at qualifying shows in Australia , winning horses of stock-type breeding receive points for conformation, which are attested to by

4941-596: The incorporation of purebred animals descended from unregistered stock or of uncertain parentage. More controversial open stud books are those where there are few, if any qualifications for animals other than a single trait, such as a " color breed ," particularly when the color is not a true-breeding characteristic. However, some breeds have a standard color or color preference that is one criterion among others used to register animals. Some open or partly open registries may permit animals who have some but not all qualifications for full registration to nonetheless be entered in

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5022-512: The judges and recorded in an owner's special book. The points are accumulated to eventually result in a Registry on Merit. Registry on Merit is prevalent with sheepdog registries, in particular those of the Border Collie , and some other breeds with a heavy emphasis on working ability . In this type of ROM, the dog's conformation and ancestry generally does not matter. Breed registries usually issue certificates for each recorded animal, called

5103-489: The lawsuits and his creation of a personal legal defense fund. After leaving IAHA, Brown became the director of the Federal Emergency Management Agency (FEMA), during the presidency of George W. Bush , and was once again a target of controversy in the wake of Hurricane Katrina . Breed registry A breed registry , also known as a herdbook , studbook or register , in animal husbandry ,

5184-471: The letter "A," then "B" for litter B and so on. Horse breeders, especially in Europe, sometimes use the first letter of the dam's name as the first letter in the name of all of her offspring. Other breeders may use the same first letter to designate all the foals born on the farm in a given year. Some breeders create a name that incorporates or acknowledges the names of the sire, dam or other forebears. For example,

5265-410: The name under which they are registered as a purebred with the appropriate breed registry, and purebred dogs intended for the sport of conformation showing must be registered with the kennel club in which they will compete; and although there are no specific naming requirements, there are many traditions that may be observed in naming. Along with a registered name, these animals often also have

5346-515: 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

5427-435: 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

5508-840: 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

5589-480: The organization, along with several other individuals who owned horses associated with him. Some of these large lawsuits were against the association and others named Brown personally. IAHA successfully defended the lawsuit brought by the trainer, though accumulated crippling legal fees in doing so. On the advice of counsel and their insurer, IAHA settled the remaining cases. Brown volunteered to resign after controversy about his fundraising methods for defending against

5670-409: 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

5751-478: The prefix "Gold Mine", "GM", or "GMS". The Jockey Club , which registers Thoroughbreds in Great Britain , requires stable names to be registered, but does not require their use in animal names. Many dog breeders name their puppies sequentially, based on litter identification: Groups of puppies may be organized as Litter A, Litter B, and so on. When this is done, the names of all the puppies in litter A start with

5832-676: 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

5913-426: The puppies of one litter after green precious stones: Gold Mine Emerald, Gold Mine Jade, and Gold Mine Peridot. Names for a subsequent litter might start with the adjectives describing precious stones: Gold Mine Sparkle, Gold Mine Brilliance, and Gold Mine Chatoyant. Breeders may be as creative or as mundane as they wish. In order to minimize the unwieldiness that long and fancy names can bring, registries usually limit

5994-421: The registrar or other authorized person, and a corporate stamp or seal. Documentation usually included on registration certificates or papers includes: Registration papers are sometimes used as certificates of title. In some registries, breeders may apply for permission to crossbreed other breeds into the line to emphasize certain traits, to keep the breed from extinction or to alleviate problems caused in

6075-594: The registries maintained by the American Kennel Club as its Foundation Stock Service. In some cases, an open stud book may eventually become closed once the breed type is deemed to be fully set. In some agricultural breeds, an otherwise closed registry includes a grading up route for the incorporation of cross-bred animals. Often such incorporation is limited to females, with the progeny only being accepted as full pedigree animals after several generations of breeding to full-blood males. Such mechanisms may also allow

6156-412: The registry in order to update the ownership information, and in most cases, the registry will then issue a new set of papers listing the new owner as the proper owner of the horse. Genuine papers are often identifiable as containing the registered name and number of the individual animal and its date of birth, the name of the attesting organization, with the logo if there is one, the name and signature of

6237-551: The results of all three judges' "cards". The AHA has promoted endurance riding and sponsors a National Distance Championship. They also offer two Trail Ride Vacations each year, one at Fort Robinson State Park, in Crawford, Nebraska , and another at the V6 Ranch in Parkfield, California . Both the purebred and half-Arabian/ Anglo-Arabian registries are housed within AHA. For a time,

6318-503: 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

6399-400: The total number of characters and sometimes number of separate words that may compose the animal's registered name. They are often prohibited from using only punctuation or odd capitalization to create a unique name; names are often published in all capitals on registration papers. Breeders are generally not allowed to use any name that may be obscene or misleading, such as the word 'champion' in

6480-536: The word "registry" in their title used in the sense of "list"; these entities are not registers in the usual sense in that they do not maintain breeding records. In the dog world, listed animals are required to be de-sexed . The American Mixed Breed Obedience Registry is an example. Some equestrian organizations create a recording system for tracking the competition records of horses , but, though horses of any sex may be recorded, they also do not maintain breeding or progeny records. The United States Equestrian Federation

6561-432: Was also a licensed judge, for having "plastic surgery" and other artificial enhancements performed on the horses in his care, including tattooing and liposuction . Some members accused Brown of practicing favoritism by prosecuting some members and not others. But while the individual in question was suspended for five years and several horses he had shown disqualified for assorted championships, this person filed suit against

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