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.
88-462: The Internet Archive is an American non-profit organization founded in 1996 by Brewster Kahle that runs a digital library website, archive.org. It provides free access to collections of digitized media including websites , software applications , music , audiovisual , and print materials. The Archive also advocates a free and open Internet . Its mission is committing to provide "universal access to all knowledge". The Internet Archive allows
176-822: A WARC file . A primary and back-up copy is stored at the Internet Archive data centers. A copy of the WARC file can be given to subscribing partner institutions for geo-redundant preservation and storage purposes to their best practice standards. Periodically, the data captured through Archive-It is indexed into the Internet Archive's general archive. As of March 2014, Archive-It had more than 275 partner institutions in 46 U.S. states and 16 countries that have captured more than 7.4 billion URLs for more than 2,444 public collections. Archive-It partners are universities and college libraries, state archives, federal institutions, museums, law libraries, and cultural organizations, including
264-530: 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
352-428: A wiki project, WikiD, allowing readers to add commentary and structured-field information associated with any WorldCat record. WikiD was later phased out, although WorldCat later incorporated user-generated content in other ways. In 2006, it became possible for anyone to search WorldCat directly at its open website WorldCat.org, not only through the subscription FirstSearch interface where it had been available on
440-553: A backup archive in a foreign country was because of the upcoming presidency of Donald Trump . Beginning in 2017, OCLC and the Internet Archive have collaborated to make the Archive's records of digitized books available in WorldCat . Since 2018, the Internet Archive visual arts residency, which is organized by Amir Saber Esfahani and Andrew McClintock, helps connect artists with the Archive's over 48 petabytes of digitized materials. Over
528-509: 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
616-595: 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
704-544: 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
792-547: A database. As of September 5, 2024, the Internet Archive held over 866 billion web pages, more than 42.5 million print materials, 13 million videos, 3 million TV news, 1.2 million software programs, 14 million audio files, 5 million images, and 272,660 concerts in its Wayback Machine. Created in early 2006, Archive-It is a web archiving subscription service that allows institutions and individuals to build and preserve collections of digital content and create digital archives. Archive-It allows
880-550: A description and tags which make them more searchable. Some file types can be previewed directly on the site, where as others have to be downloaded in order to be opened. If multiple multimedia files exist in an item, the website generates a playlist for video or audio files, or a slide show for pictures. If an item contains at least one video or picture, the Archive generates a preview thumbnail that can be seen on collection pages and in searches. Items can contain mixed data such as music files with an album cover picture, in which case
968-424: A donation of 250,000 books from Trent University in 2018, and the entire collection of Marygrove College 's library after it closed in 2020. All material is then digitized and retained in digital storage, while a digital copy is returned to the original holder and the Internet Archive's copy, if not in the public domain, is lent to patrons worldwide one at a time under the controlled digital lending (CDL) theory of
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#17328382433841056-411: 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
1144-444: 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
1232-774: 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
1320-467: 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
1408-442: 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
1496-423: 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
1584-432: 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
1672-440: 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
1760-399: A two-week loan of e-books in its controlled digital lending program for over 647,784 books not in the public domain, in partnership with over 1,000 library partners from six countries after a free registration on the web site. Open Library is a free and open-source software project, with its source code freely available on GitHub . The Open Library faces objections from some authors and
1848-573: Is a 501(c)(3) nonprofit operating in the United States. In 2019, it had an annual budget of $ 37 million, derived from revenue from its Web crawling services, various partnerships, grants, donations, and the Kahle-Austin Foundation . The Internet Archive also manages periodic funding campaigns. For instance, a December 2019 campaign had a goal of reaching $ 6 million in donations. It uses Ubuntu as its choice of operating system for
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#17328382433841936-549: 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
2024-434: 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
2112-754: 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
2200-494: Is another project of the Internet Archive. The project seeks to include a web page for every book ever published: it holds 25 million catalog records of editions. It also seeks to be a web-accessible public library: it contains the full texts of approximately 1,600,000 public domain books (out of the more than five million from the main texts collection ), as well as in-print and in-copyright books, many of which are fully readable, downloadable and full-text searchable ; it offers
2288-512: Is back to normal: 1,500 requests per second". On October 20, threat actors stole unrotated API tokens and breached Internet Archive on its Zendesk email support platform; they also claimed responsibility for the other breaches yet stated that SN_BLACKMETA was behind just the DDoS attacks. On October 21, Internet Archive went back online in a read-only manner. On October 22, all Internet Archive services temporarily went offline, but later that same day, only
2376-502: Is checked out). In a small percentage of libraries, the local catalog is also run by OCLC using an integrated library system called WorldCat Discovery and WorldShare Management Services. Library contributions to WorldCat are made via the Connexion computer program, which was introduced in 2001; its predecessor, OCLC Passport, was phased out in May 2005. Cataloging librarians may also use
2464-478: 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
2552-489: 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
2640-406: 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
2728-467: 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
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2816-489: Is to help preserve those artifacts and create an Internet library for researchers, historians, and scholars. In August 2012, the Archive announced that it had added BitTorrent to its file download options for more than 1.3 million existing files, and all newly uploaded files. This method is the fastest means of downloading media from the Archive, as files are served from two Archive data centers, in addition to other torrent clients which have downloaded and continue to serve
2904-493: Is used by librarians for cataloging and research and by the general public. As of December 2021 , WorldCat contained over 540 million bibliographic records in 483 languages, representing over 3 billion physical and digital library assets, and the WorldCat persons dataset ( mined from WorldCat) included over 100 million people. OCLC was founded in 1967 under the leadership of Fred Kilgour . That same year, OCLC began to develop
2992-538: The ARChive of Contemporary Music . A project to preserve recordings of amateur radio transmissions, with funding from the Amateur Radio Digital Communications foundation. The Live Music Archive sub-collection includes more than 170,000 concert recordings from independent musicians, as well as more established artists and musical ensembles with permissive rules about recording their concerts, such as
3080-546: The Arcadia Fund . A year later, the Internet Archive received further funding from the Arcadia Fund to invite some other university presses to partner with the Internet Archive to digitize books, a project called "Unlocking University Press Books". The Library of Congress created numerous Handle System identifiers that pointed to free digitized books in the Internet Archive. The Internet Archive and Open Library are listed on
3168-602: The Electronic Literature Organization , North Carolina State Archives and Library, Stanford University , Columbia University , American University in Cairo , Georgetown Law Library, and many others. In September 2020, Internet Archive announced a new initiative to archive and preserve open access academic journals, called Internet Archive Scholar . Its full-text search index includes over 25 million research articles and other scholarly documents preserved in
3256-466: The Google Cache yet. During the week of May 27, 2024, the Internet Archive suffered a series of distributed denial of service (DDoS) attacks that made its services unavailable intermittently, sometimes for hours at a time, over a period of several days. The attack was claimed on May 28 by a hacker group called SN_BLACKMETA , with possible links to Anonymous Sudan . The incident drew a comparison with
3344-570: The Grateful Dead , and more recently, The Smashing Pumpkins . Also, Jordan Zevon has allowed the Internet Archive to host a definitive collection of his father Warren Zevon 's concert recordings. The Zevon collection ranges from 1976 to 2001 and contains 126 concerts including 1,137 songs. The Great 78 Project aims to digitize 250,000 78 rpm singles (500,000 songs) from the period between 1880 and 1960, donated by various collectors and institutions. It has been developed in collaboration with
3432-564: The OCLC global cooperative. It is operated by OCLC, Inc. Many of the OCLC member libraries collectively maintain WorldCat's database , the world's largest bibliographic database . The database includes other information sources in addition to member library collections. OCLC makes WorldCat itself available free to libraries, but the catalog is the foundation for other subscription OCLC services (such as resource sharing and collection management). WorldCat
3520-627: The Society of Authors , who hold that the project is distributing books without authorization and is thus in violation of copyright laws, and four major publishers initiated a copyright infringement lawsuit against the Internet Archive in June 2020 to stop the Open Library project. Many large institutional sponsors have helped the Internet Archive provide millions of scanned publications (text items). Some sponsors that have digitized large quantities of texts include
3608-601: The United States Federal Courts ' PACER electronic document system via the RECAP web browser plugin. These documents had been kept behind a federal court paywall. On the Archive, they had been accessed by more than six million people by 2013. The Archive's BookReader web app , built into its website, has features such as single-page, two-page, and thumbnail modes; fullscreen mode; page zooming of high-resolution images; and flip page animation. In October 2024,
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3696-537: The first-sale doctrine . On June 1, 2020, four large publishing houses – Hachette Book Group , Penguin Random House , HarperCollins , and John Wiley – filed a lawsuit against the Internet Archive before the United States District Court for the Southern District of New York , claiming that the Internet Archive's practice of controlled digital lending constituted copyright infringement . On March 25, 2023,
3784-443: The public domain . The Archive ensured the items were attributed and linked back to Google, which never complained, while libraries "grumbled". According to Kahle, this is an example of Swartz's "genius" to work on what could give the most to the public good for millions of people. In addition to books, the Archive offers free and anonymous public access to more than four million court opinions, legal briefs, or exhibits uploaded from
3872-434: 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,
3960-518: The 2023 British Library cyberattack , which affected the UK Web Archive . Beginning October 9, 2024, the Internet Archive's team, including archivist Jason Scott and security researcher Scott Helme, confirmed DDoS attacks, site defacement, and a data breach. The purported hacktivist group SN_BLACKMETA again claimed responsibility. A pop-up on the defaced site claimed that there was a "catastrophic" security breach , stating "Have you ever felt like
4048-490: 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,
4136-405: 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
4224-555: The Archive began working to provide specialized services relating to the information access needs of the print-disabled; publicly accessible books were made available in a protected Digital Accessible Information System (DAISY) format. According to its website: Most societies place importance on preserving artifacts of their culture and heritage. Without such artifacts, civilization has no memory and no mechanism to learn from its successes and failures. Our culture now produces more and more artifacts in digital form. The Archive's mission
4312-459: The Archive in May 1996, around the same time that he began the for-profit web crawling company Alexa Internet . The earliest known archived page on the site was saved on May 10, 1996, at 2:42 pm UTC (7:42 am PDT ). By October of that year, the Internet Archive had begun to archive and preserve the World Wide Web in large amounts. The archived content became more easily available to
4400-888: The Archive of Contemporary Music and George Blood Audio, responsible for the audio digitization. The Archive has a collection of freely distributable music that is streamed and available for download via its Netlabels service. The music in this collection generally has Creative Commons-license catalogs of virtual record labels. This collection contains more than 3.5 million items. Cover Art Archive , Metropolitan Museum of Art – Gallery Images, NASA Images, Occupy Wall Street Flickr Archive, and USGS Maps are some sub-collections of Image collection. 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
4488-511: The Archive's collection; the books are identical to the copies found on Google, except without the Google watermarks, and are available for unrestricted use and download. Brewster Kahle revealed in 2013 that this archival effort was coordinated by Aaron Swartz , who, with a "bunch of friends", downloaded the public domain books from Google slowly enough and from enough computers to stay within Google's restrictions. They did this to ensure public access to
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#17328382433844576-544: 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
4664-432: 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
4752-468: The Internet Archive before the same United States District Court for the Southern District of New York over the Internet Archive's Great 78 Project for $ 621 million in damages from alleged copyright infringement. In September 2024, Google and the Internet Archive signed a partnership to allow people to see previous versions of websites on Google Search that uses the Wayback Machine, without linking
4840-403: The Internet Archive runs on sticks and is constantly on the verge of suffering a catastrophic security breach? It just happened. See 31 million of you on HIBP !" It was reported that about 31 million user accounts were affected, and compromised in a file called "ia_users.sql", dated September 28, 2024. The attackers stole users' email addresses and Bcrypt -hashed passwords. As of October 15, 2024,
4928-613: The Internet Archive struck a deal with the Leiden University Library to accept the paper copies of 400,000 uncatalogued foreign dissertations held at the Library that were to be pulped – with a view to digitising them and making them accessible online. The collection includes theses by Niels Bohr , Marie Curie , Émile Durkheim , Albert Einstein , Otto Hahn , Carl Jung , J. Robert Oppenheimer , Max Planck , Luigi Pirandello , Gustav Stresemann and Max Weber . The Open Library
5016-472: The Internet Archive was operating 33 scanning centers in five countries, digitizing about 1,000 books a day for a total of more than 2 million books, in a total collection of 4.4 million books – including material digitized by others and fed into the Internet Archive; at that time, users were performing more than 15 million downloads per month. The material digitized by others includes more than 300,000 books that were contributed to
5104-661: The Internet Archive. The collection spans from digitized copies of eighteenth century journals through the latest open access conference proceedings and pre-prints crawled from the World Wide Web. In 2021, the Internet Archive announced the initial version of the General Index , a publicly available index to a collection of 107 million academic journal articles . The Archive stores files inside so-called items, which are similar to directories in that they can contain multiple files, but can have additional metadata such as
5192-474: The Library of Congress website as a source of e-books. In addition to web archives, the Internet Archive maintains extensive collections of digital media that are attested by the uploader to be in the public domain in the United States or licensed under a license that allows redistribution, such as Creative Commons licenses. Media are organized into collections by media type (moving images, audio, text, etc.), and into sub-collections by various criteria. Each of
5280-505: The University of Toronto's Robarts Library , University of Alberta Libraries , University of Ottawa , Library of Congress , Boston Library Consortium member libraries, Boston Public Library , Princeton Theological Seminary Library , and many others. In 2017, the MIT Press authorized the Internet Archive to digitize and lend books from the press's backlist , with financial support from
5368-401: The Wayback Machine, Archive-It, and blog.archive.org were resumed. On October 23, archive.org, the Wayback Machine, Archive-It, and the Open Library services all resumed but with some features, such as logging in, still unavailable until the staff announced it back available in the next day or two. On October 25, the login feature is now back available for now and the site is active. The Archive
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#17328382433845456-409: The World Wide Web to be searched and accessed. It can be used to see what previous versions of web sites used to look like or to visit web sites that no longer even exist. The Wayback Machine was created as a joint effort between Alexa Internet (owned by Amazon.com ) and the Internet Archive. Hundreds of billions of web sites and their associated data (images, source code, documents, etc.) are saved in
5544-576: The collection, between about 2006 and 2008, by Microsoft through its Live Search Books project, which also included financial support and scanning equipment directly donated to the Internet Archive. On May 23, 2008, Microsoft announced it would be ending its Live Book Search project and would no longer be scanning books, donating its remaining scanning equipment to its former partners. Around October 2007, Archive users began uploading public domain books from Google Book Search . As of November 2013, there were more than 900,000 Google-digitized books in
5632-405: 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
5720-482: The course of the yearlong residency, visual artists create a body of work which culminates in an exhibition. The hope is to connect digital history with the arts and create something for future generations to appreciate online or off. Previous artists in residence include Taravat Talepasand , Whitney Lynn , and Jenny Odell . The Internet Archive acquires most materials from donations, such as hundreds of thousands of 78 rpm discs from Boston Public Library in 2017,
5808-408: The court found in favor of the publishers. The negotiated judgment of August 11, 2023, barred the Internet Archive from digitally lending books for which electronic copies are on sale. Also on August 11, 2023, the music industry giants Universal Music Group , Sony Music and Concord (together with their respective labels Capitol Records , Arista Records and CMGI Recorded Music Assets) sued
5896-554: The estimated $ 600,000 in damage. An overhaul of the site was launched as beta in November 2014, and the legacy layout was removed in March 2016. In November 2016, Kahle announced that the Internet Archive was building the Internet Archive of Canada, a copy of the Archive to be based somewhere in Canada . The announcement received widespread coverage due to the implication that the decision to build
5984-561: The files. On November 6, 2013, the Internet Archive's headquarters in San Francisco's Richmond District caught fire, destroying equipment and damaging some nearby apartments. According to the Archive, it lost a side-building housing one of 30 of its scanning centers; cameras, lights, and scanning equipment worth hundreds of thousands of dollars; and "maybe 20 boxes of books and film, some irreplaceable, most already digitized, and some replaceable". The nonprofit Archive sought donations to cover
6072-504: 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: WorldCat WorldCat is a union catalog that itemizes the collections of tens of thousands of institutions (mostly libraries ), in many countries, that are current or past members of
6160-637: The general public in 2001, through the Wayback Machine . In late 1999, the Archive expanded its collections beyond the web archive, beginning with the Prelinger Archives . Now, the Internet Archive includes texts, audio, moving images, and software . It hosts a number of other projects: the NASA Images Archive, the contract crawling service Archive-It, and the wiki-editable library catalog and book information site Open Library . Soon after that,
6248-549: The main collections includes a "Community" sub-collection (formerly named "Open Source") where general contributions by the public are stored. The Audio Archive includes music, audiobooks , news broadcasts, old time radio shows, podcasts , and a wide variety of other audio files. As of January 2023, there are more than 15,000,000 free digital recordings in the collection. The subcollections include audio books and poetry, podcasts, non-English audio, and many others. The sound collections are curated by B. George , director of
6336-515: 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
6424-435: 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
6512-840: 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
6600-521: The picture is used as thumbnail. Staff members of the Internet Archive organize items by placing them into so-called collections, which are pages listing multiple items. The scanning performed by the Internet Archive is financially supported by libraries and foundations. As of November 2008, when there were approximately 1 million texts, the entire collection was greater than 500 terabytes, which included raw camera images, cropped and skewed images, PDFs , and raw OCR data. As of July 2013,
6688-409: 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
6776-676: 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
6864-456: The public to upload and download digital material to its data cluster, but the bulk of its data is collected automatically by its web crawlers , which work to preserve as much of the public web as possible. Its web archive , the Wayback Machine , contains hundreds of billions of web captures. The Archive also oversees numerous book digitization projects , collectively one of the world's largest book digitization efforts. Brewster Kahle founded
6952-658: The risk of data loss, the Archive creates copies of parts of its collection at more distant locations, including the Bibliotheca Alexandrina in Egypt and a facility in Amsterdam . The Archive is a member of the International Internet Preservation Consortium and was officially designated as a library by the state of California in 2007. The Wayback Machine is a service that allows archives of
7040-503: 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
7128-405: The union catalog technology that would later evolve into WorldCat; the first catalog records were added in 1971. In 2003, OCLC began the "Open WorldCat" pilot program, making abbreviated records from a subset of WorldCat available to partner web sites and booksellers, to increase the accessibility of its subscribing member libraries' collections. In October 2005, the OCLC technical staff began
7216-416: The user to customize their capture or exclusion of web content they want to preserve for cultural heritage reasons. Through a web application, Archive-It partners can harvest, catalog, manage, browse, search, and view their archived collections. In terms of accessibility, the archived web sites are full text searchable within seven days of capture. Content collected through Archive-It is captured and stored as
7304-461: The web to subscribing libraries for more than a decade before. Options for more sophisticated searches of WorldCat have remained available through the FirstSearch interface. In 2007, WorldCat Identities began providing pages for 20 million "identities", which are metadata about names—predominantly authors and persons who are the subjects of published titles. In 2017, OCLC's WorldCat Search API
7392-670: The website servers. The Archive is headquartered in San Francisco , California. From 1996 to 2009, its headquarters were in the Presidio of San Francisco , a former U.S. military base. Since 2009, its headquarters have been at 300 Funston Avenue in San Francisco, a former Christian Science Church . At one time, most of its staff worked in its book-scanning centers; as of 2019, scanning is performed by 100 paid operators worldwide. The Archive also has data centers in three Californian cities: San Francisco, Redwood City , and Richmond . To reduce
7480-472: The website was still mostly offline for "prioritizing keeping data safe at the expense of service availability." On October 11, Kahle said that the data is safe, and will bring the service back to normal "in days, not weeks." On October 13, the Wayback Machine was restored in a read-only format, while archiving web pages was temporarily disabled. On October 14, Brewster Kahle said "[the Wayback Machine] volume
7568-512: The whole WorldCat database and was subsequently sued by OCLC in January 2024. Local catalogs of many OCLC member libraries are intermittently synchronized with the WorldCat database. WorldCat allows participating institutions to add direct links from WorldCat to their own local catalog entries for particular items, which enables the user to click through to the local catalog to quickly determine an item's real-time status (for example, whether or not it
7656-476: Was integrated into the cite tool of Misplaced Pages's VisualEditor , allowing Misplaced Pages editors to cite sources from WorldCat easily. Beginning in 2017, OCLC and the Internet Archive have collaborated to make the Internet Archive's records of digitized books available in WorldCat. In May 2022, OCLC announced WorldCat Entities, a new infrastructure for library linked data . Maintenance of WorldCat Identities
7744-614: Was suspended and the service will be discontinued as it is being replaced by WorldCat Entities. In August 2022, OCLC launched a "redesigned and reimagined" WorldCat.org website with the stated goal "to offer greater accessibility to the collections". The website now requires the use of JavaScript and is therefore no longer accessible for users of older web browsers or those that have JavaScript disabled for security reasons . The update also removed users' book reviews and replaced them with reviews from Amazon subsidiary GoodReads . In 2023, Anna's Archive scraped and began distributing
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