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118-534: "The National Bonsai Foundation is a section 501(c)(3) nonprofit organization established in 1982 to sustain the National Bonsai and Penjing Museum. It cooperates with the U.S. National Arboretum by offering financial support and advice to the museum. This private/public collaboration between the Foundation and the Arboretum enables the museum to promote the art of bonsai and penjing to visitors through masterpiece displays and educational programs while also fostering intercultural friendship and understanding." In 1976,

236-494: A low unemployment rate of around 2.6%. Its poverty rate is the second highest among the G7 countries, and exceeds 15.7% of the population. Japan has the highest ratio of public debt to GDP among advanced economies, with a national debt estimated at 248% relative to GDP as of 2022 . The Japanese yen is the world's third-largest reserve currency after the US dollar and the euro. Japan

354-530: 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

472-676: A security alliance . The United States is a major market for Japanese exports and a major source of Japanese imports, and is committed to defending the country, with military bases in Japan. In 2016, Japan announced the Free and Open Indo-Pacific vision, which frames its regional policies. Japan is also a member of the Quadrilateral Security Dialogue ("the Quad"), a multilateral security dialogue reformed in 2017 aiming to limit Chinese influence in

590-509: 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

708-641: A ceremony with many dignitaries from Japan and the United States in attendance. Secretary of State Henry Kissinger , acting on behalf of the American government, accepted the trees. The collection has grown to 63 trees and can be seen in the Japanese Pavilion from April to October. From November to March they can be seen in the Yee-sun Wu Chinese Pavilion. The Chinese Collection (also known as

826-595: 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

944-544: 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

1062-652: A country's commitment to environmental sustainability. Japan is the world's fifth-largest emitter of carbon dioxide . As the host and signatory of the 1997 Kyoto Protocol , Japan is under treaty obligation to reduce its carbon dioxide emissions and to take other steps to curb climate change. In 2020, the government of Japan announced a target of carbon-neutrality by 2050. Environmental issues include urban air pollution ( NOx , suspended particulate matter , and toxics ), waste management , water eutrophication , nature conservation , climate change , chemical management and international co-operation for conservation. Japan

1180-411: 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

1298-539: A kingdom in central Japan in 660 BC, beginning a continuous imperial line . Japan first appears in written history in the Chinese Book of Han , completed in 111 AD. Buddhism was introduced to Japan from Baekje (a Korean kingdom) in 552, but the development of Japanese Buddhism was primarily influenced by China. Despite early resistance, Buddhism was promoted by the ruling class, including figures like Prince Shōtoku , and gained widespread acceptance beginning in

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1416-479: A large cooperative sector, with three of the world's ten largest cooperatives, including the largest consumer cooperative and the largest agricultural cooperative as of 2018 . It ranks highly for competitiveness and economic freedom . Japan ranked sixth in the Global Competitiveness Report in 2019. It attracted 31.9 million international tourists in 2019, and was ranked eleventh in

1534-444: 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

1652-479: A major catalyst for further administrative reforms. These reforms culminated with the promulgation of the Taihō Code , which consolidated existing statutes and established the structure of the central and subordinate local governments. These legal reforms created the ritsuryō state, a system of Chinese-style centralized government that remained in place for half a millennium. The Nara period (710–784) marked

1770-774: 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

1888-543: A new constitution emphasizing liberal democratic practices. The Allied occupation ended with the Treaty of San Francisco in 1952, and Japan was granted membership in the United Nations in 1956. A period of record growth propelled Japan to become the second-largest economy in the world; this ended in the mid-1990s after the popping of an asset price bubble , beginning the " Lost Decade ". In 2011, Japan suffered one of

2006-462: A new system of taxation. The true aim of the reforms was to bring about greater centralization and to enhance the power of the imperial court, which was also based on the governmental structure of China. Envoys and students were dispatched to China to learn about Chinese writing, politics, art, and religion. The Jinshin War of 672, a bloody conflict between Prince Ōama and his nephew Prince Ōtomo , became

2124-467: 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

2242-442: 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

2360-423: 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

2478-460: A significant shift to urbanization. The early 20th century saw a period of Taishō democracy (1912–1926) overshadowed by increasing expansionism and militarization . World War I allowed Japan, which joined the side of the victorious Allies , to capture German possessions in the Pacific and China in 1920 . The 1920s saw a political shift towards statism , a period of lawlessness following

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2596-432: 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

2714-440: 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

2832-523: Is reclaimed land ( umetatechi ). Lake Biwa is an ancient lake and the country's largest freshwater lake. Japan is substantially prone to earthquakes , tsunami and volcanic eruptions because of its location along the Pacific Ring of Fire. It has the 17th highest natural disaster risk as measured in the 2016 World Risk Index. Japan has 111 active volcanoes. Destructive earthquakes, often resulting in tsunami, occur several times each century;

2950-430: Is 377,975.24 km (145,937.06 sq mi). Japan has the sixth-longest coastline in the world at 29,751 km (18,486 mi). Because of its far-flung outlying islands, Japan's exclusive economic zone is the eighth-largest in the world, covering 4,470,000 km (1,730,000 sq mi). The Japanese archipelago is 67% forests and 14% agricultural . The primarily rugged and mountainous terrain

3068-691: Is a unitary state and constitutional monarchy in which the power of the Emperor is limited to a ceremonial role . Executive power is instead wielded by the Prime Minister of Japan and his Cabinet , whose sovereignty is vested in the Japanese people. Naruhito is the Emperor of Japan, having succeeded his father Akihito upon his accession to the Chrysanthemum Throne in 2019. Japan's legislative organ

3186-614: 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

3304-549: 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

3422-434: 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

3540-754: 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

3658-554: Is displayed at the entrance to the pavilion. The trees in this collection can be seen on display in spring, summer, and fall. In winter they are moved to the Chinese Pavilion. In addition to the bonsai trees, the National Bonsai and Penjing Museum has a world-class collection of viewing stones. Bonsai and viewing stones are closely related, as both show great respect for nature. When the small-scale plants and stones are combined,

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3776-507: Is divided into 47 prefectures, each overseen by an elected governor and legislature. In the following table, the prefectures are grouped by region : 7.  Fukushima 14.  Kanagawa 23.  Aichi 30.  Wakayama 35.  Yamaguchi 39.  Kōchi 47.  Okinawa A member state of the United Nations since 1956, Japan is one of the G4 countries seeking reform of

3894-687: Is governed by the Ministry of Defense , and primarily consists of the Japan Ground Self-Defense Force , the Japan Maritime Self-Defense Force , and the Japan Air Self-Defense Force . The deployment of troops to Iraq and Afghanistan marked the first overseas use of Japan's military since World War II. The Government of Japan has been making changes to its security policy which include the establishment of

4012-532: Is not heavy, but the islands usually develop deep snowbanks in the winter. In the Sea of Japan region on Honshu's west coast, northwest winter winds bring heavy snowfall during winter. In the summer, the region sometimes experiences extremely hot temperatures because of the Foehn . The Central Highland has a typical inland humid continental climate, with large temperature differences between summer and winter. The mountains of

4130-478: 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

4248-489: 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

4366-406: 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

4484-439: Is restricted for habitation. Thus the habitable zones, mainly in the coastal areas, have very high population densities: Japan is the 40th most densely populated country even without considering that local concentration. Honshu has the highest population density at 450 persons/km (1200/sq mi) as of 2010 , while Hokkaido has the lowest density of 64.5 persons/km as of 2016 . As of 2014 , approximately 0.5% of Japan's total area

4602-467: 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

4720-475: Is the National Diet , a bicameral parliament . It consists of a lower House of Representatives with 465 seats, elected by popular vote every four years or when dissolved, and an upper House of Councillors with 245 seats, whose popularly-elected members serve six-year terms. There is universal suffrage for adults over 18 years of age, with a secret ballot for all elected offices. The prime minister as

4838-563: Is the eleventh-most populous country . Its capital and largest city is Tokyo ; the Greater Tokyo Area is the largest metropolitan area in the world, with more than 38 million inhabitants as of 2016. Japan is divided into 47 administrative prefectures and eight traditional regions . About three-quarters of the country's terrain is mountainous and heavily forested, concentrating its agriculture and highly urbanized population along its eastern coastal plains . The country sits on

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4956-576: Is the oldest unamended constitution in the world. Statutory law originates in the legislature, and the constitution requires that the emperor promulgate legislation passed by the Diet without giving him the power to oppose legislation. The main body of Japanese statutory law is called the Six Codes . Japan's court system is divided into four basic tiers: the Supreme Court and three levels of lower courts. Japan

5074-560: Is typically used in everyday speech and reflects shifts in Japanese phonology during the Edo period . The characters 日本 mean "sun origin", which is the source of the popular Western epithet "Land of the Rising Sun". The name "Japan" is based on Min or Wu Chinese pronunciations of 日本 and was introduced to European languages through early trade. In the 13th century, Marco Polo recorded

5192-557: Is very heavy, especially during the rainy season. The main rainy season begins in early May in Okinawa, and the rain front gradually moves north. In late summer and early autumn, typhoons often bring heavy rain. According to the Environment Ministry, heavy rainfall and increasing temperatures have caused problems in the agricultural industry and elsewhere. The highest temperature ever measured in Japan, 41.1 °C (106.0 °F),

5310-479: Is written using the kanji 日本 and is pronounced Nihon or Nippon . Before 日本 was adopted in the early 8th century, the country was known in China as Wa ( 倭 , changed in Japan around 757 to 和 ) and in Japan by the endonym Yamato . Nippon , the original Sino-Japanese reading of the characters, is favored for official uses, including on Japanese banknotes and postage stamps. Nihon

5428-850: The shōgun led to the Boshin War and the establishment of a centralized state nominally unified under the emperor (the Meiji Restoration ). Adopting Western political, judicial, and military institutions, the Cabinet organized the Privy Council , introduced the Meiji Constitution (November 29, 1890), and assembled the Imperial Diet . During the Meiji period (1868–1912), the Empire of Japan emerged as

5546-416: The 1923 Tokyo earthquake killed over 140,000 people. More recent major quakes are the 1995 Great Hanshin earthquake and the 2011 Tōhoku earthquake, which triggered a large tsunami. The climate of Japan is predominantly temperate but varies greatly from north to south. The northernmost region, Hokkaido, has a humid continental climate with long, cold winters and very warm to cool summers. Precipitation

5664-459: The Asuka period (592–710). In 645, the government led by Prince Naka no Ōe and Fujiwara no Kamatari devised and implemented the far-reaching Taika Reforms . The Reform began with land reform, based on Confucian ideas and philosophies from China . It nationalized all land in Japan, to be distributed equally among cultivators, and ordered the compilation of a household registry as the basis for

5782-530: The Battle of Sekigahara in 1600. He was appointed shōgun by Emperor Go-Yōzei in 1603 and established the Tokugawa shogunate at Edo (modern Tokyo). The shogunate enacted measures including buke shohatto , as a code of conduct to control the autonomous daimyō , and in 1639 the isolationist sakoku ("closed country") policy that spanned the two and a half centuries of tenuous political unity known as

5900-482: The Campaign For The Japanese Pavilion: A Gift Renewed was established to raise funds for the renovation and improvement of that Pavilion which had been damaged over the years from exposure to the elements. Over the years, funds have also been used on occasion to purchase select pots from Japan for some of the trees in the collection, and new periodicals and historical reference volumes from Japan for

6018-512: The Chūgoku and Shikoku regions shelter the Seto Inland Sea from seasonal winds, bringing mild weather year-round. The Pacific coast features a humid subtropical climate that experiences milder winters with occasional snowfall and hot, humid summers because of the southeast seasonal wind. The Ryukyu and Nanpō Islands have a subtropical climate , with warm winters and hot summers. Precipitation

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6136-579: The Early Mandarin Chinese pronunciation of the characters 日本國 as Cipangu . The old Malay name for Japan, Japang or Japun , was borrowed from a southern coastal Chinese dialect and encountered by Portuguese traders in Southeast Asia , who brought the word to Europe in the early 16th century. The first version of the name in English appears in a book published in 1577, which spelled

6254-575: The Edo period (1603–1868). Modern Japan's economic growth began in this period, resulting in roads and water transportation routes, as well as financial instruments such as futures contracts , banking and insurance of the Osaka rice brokers . The study of Western sciences ( rangaku ) continued through contact with the Dutch enclave in Nagasaki . The Edo period gave rise to kokugaku ("national studies"),

6372-664: The Indo-Pacific region, along with the United States, Australia, and India. Japan is engaged in several territorial disputes with its neighbors. Japan contests Russia's control of the Southern Kuril Islands , which were occupied by the Soviet Union in 1945. South Korea's control of the Liancourt Rocks is acknowledged but not accepted as they are claimed by Japan. Japan has strained relations with China and Taiwan over

6490-719: The Kurils . The Allies (led by the United States) repatriated millions of Japanese settlers from their former colonies and military camps throughout Asia, largely eliminating the Japanese Empire and its influence over the territories it conquered. The Allies convened the International Military Tribunal for the Far East to prosecute Japanese leaders except the Emperor for Japanese war crimes . In 1947, Japan adopted

6608-634: The National Security Council , the adoption of the National Security Strategy, and the development of the National Defense Program Guidelines. In May 2014, Prime Minister Shinzo Abe said Japan wanted to shed the passiveness it has maintained since the end of World War II and take more responsibility for regional security. In December 2022, Prime Minister Fumio Kishida further confirmed this trend, instructing

6726-550: The Pacific War and two atomic bombings , Japan surrendered in 1945 and came under Allied occupation . After the war, the country underwent rapid economic growth , although its economy has stagnated since 1990 . Japan is a constitutional monarchy with a bicameral legislature, the National Diet . A great power and the only Asian member of the G7 , Japan has constitutionally renounced its right to declare war , but maintains one of

6844-462: The Sea of Okhotsk to the East China Sea . The country's five main islands, from north to south, are Hokkaido , Honshu , Shikoku , Kyushu and Okinawa . The Ryukyu Islands , which include Okinawa, are a chain to the south of Kyushu. The Nanpō Islands are south and east of the main islands of Japan. Together they are often known as the Japanese archipelago . As of 2019 , Japan's territory

6962-534: The Security Council . Japan is a member of the G7 , APEC , and " ASEAN Plus Three ", and is a participant in the East Asia Summit . It is the world's fifth-largest donor of official development assistance , donating US$ 9.2 billion in 2014. In 2024, Japan had the fourth-largest diplomatic network in the world. Japan has close economic and military relations with the United States, with which it maintains

7080-693: The Senkaku Islands and the status of Okinotorishima . Japan is the third highest-ranked Asian country in the 2024 Global Peace Index . It spent 1.1% of its total GDP on its defence budget in 2022, and maintained the tenth-largest military budget in the world in 2022. The country's military (the Japan Self-Defense Forces) is restricted by Article 9 of the Japanese Constitution , which renounces Japan's right to declare war or use military force in international disputes. The military

7198-401: The end of the shogunate and the restoration of imperial power in 1868. In the Meiji period , the Empire of Japan pursued rapid industrialization and modernization , as well as militarism and overseas colonization . In 1937, Japan invaded China , and in 1941 attacked the United States and European colonial powers, entering World War II as an Axis power . After suffering defeat in

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7316-411: The head of government has the power to appoint and dismiss Ministers of State , and is appointed by the emperor after being designated from among the members of the Diet. Shigeru Ishiba is Japan's prime minister; he took office after winning the 2024 Liberal Democratic Party leadership election . The broadly conservative Liberal Democratic Party has been the dominant party in the country since

7434-734: The samurai . In 1185, following the defeat of the Taira clan by the Minamoto clan in the Genpei War , samurai Minamoto no Yoritomo established a military government at Kamakura . After Yoritomo's death, the Hōjō clan came to power as regents for the shōgun . The Zen school of Buddhism was introduced from China in the Kamakura period (1185–1333) and became popular among the samurai class. The Kamakura shogunate repelled Mongol invasions in 1274 and 1281 but

7552-434: 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,

7670-462: The 1923 Great Tokyo Earthquake , the passing of laws against political dissent , and a series of attempted coups . This process accelerated during the 1930s, spawning several radical nationalist groups that shared a hostility to liberal democracy and a dedication to expansion in Asia. In 1931, Japan invaded China and occupied Manchuria , which led to the establishment of puppet state of Manchukuo in 1932; following international condemnation of

7788-530: The 1950s, often called the 1955 System . Historically influenced by Chinese law , the Japanese legal system developed independently during the Edo period through texts such as Kujikata Osadamegaki . Since the late 19th century, the judicial system has been largely based on the civil law of Europe, notably Germany. In 1896, Japan established a civil code based on the German Bürgerliches Gesetzbuch , which remains in effect with post–World War II modifications. The Constitution of Japan , adopted in 1947,

7906-418: 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,

8024-405: 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

8142-496: 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

8260-432: 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

8378-417: The Maria Vanzant Upper Courtyard and the H. William Merritt Entrance Gate to the Kato Family Japanese Stroll Garden were dedicated. The NBF also became a membership organization that year, supported by annual dues as well as by contributions. A number of bonsai societies, related groups, and individuals then became members. The NBF, along with the U.S. National Arboretum and the Potomac Bonsai Association, hosted

8496-519: The NBF sponsored the first North American Bonsai Pot Competition for ceramic artists, published The Bonsai Saga: How the Bicentennial Collection Came to America by former U.S. National Arboretum Director, Dr. John Creech, and published a translation into English of Forest, Rock Planting & Ezo Spruce Bonsai by the Japanese bonsai master Saburo Kato. With significant funding from NBF, in 2003

8614-538: The National Arboretum, about the possibility of adding American bonsai to the museum. Dr. Creech proposed this idea to well-known bonsai teacher Marion Gyllenswan. An independent body of bonsai authorities was assigned to review private bonsai collections, possibly as a part of a national collection. These bonsai authorities were called the National Bonsai Committee. In 1982, the National Bonsai Committee

8732-738: The National Police Agency is administered by the National Public Safety Commission . The Special Assault Team comprises national-level counter-terrorism tactical units that cooperate with territorial-level Anti-Firearms Squads and Counter-NBC Terrorism Squads . The Japan Coast Guard guards territorial waters surrounding Japan and uses surveillance and control countermeasures against smuggling, marine environmental crime , poaching, piracy, spy ships, unauthorized foreign fishing vessels, and illegal immigration. The Firearm and Sword Possession Control Law strictly regulates

8850-571: The Pacific Ring of Fire , making its islands prone to destructive earthquakes and tsunamis . The first known habitation of the archipelago dates to the Upper Paleolithic , with the beginning Japanese Paleolithic dating to c.  36,000 BC . Between the fourth and sixth centuries, its kingdoms were united under an emperor in Nara , and later Heian-kyō . From the 12th century, actual power

8968-615: The Pacific . Throughout areas occupied by Japan during the war, numerous abuses were committed against local inhabitants, with many forced into sexual slavery . After Allied victories during the next four years, which culminated in the Soviet invasion of Manchuria and the atomic bombings of Hiroshima and Nagasaki in 1945, Japan agreed to an unconditional surrender . The war cost Japan millions of lives and its colonies , including de jure parts of Japan such as Korea , Taiwan , Karafuto , and

9086-604: The Penjing Collection) is located in the Yee-sun Wu Chinese Garden Pavilion. This pavilion is named for Dr. Yee-sun Wu (1900–2005), who collected and designed penjing in Hong Kong. In 1983, Janet Lanman, an NBF Board Member, asked Dr. Wu if he would like to help include penjing in the museum. Dr. Wu was delighted at the idea, and gave funding to build a pavilion, as well as donating many penjing trees. In 1988

9204-417: The United States (9.9 percent), and Australia (9.8 percent). Japan's main imports are machinery and equipment, fossil fuels, foodstuffs, chemicals, and raw materials for its industries. The Japanese variant of capitalism has many distinct features: keiretsu enterprises are influential, and lifetime employment and seniority-based career advancement are common in the Japanese work environment . Japan has

9322-714: The World Bonsai Friendship Federation's 5th World Bonsai Convention in Washington D.C. in late May 2005. Also that year, John Naka’s Sketchbook and the Proceedings of the International Symposium on Bonsai and Viewing Stones (which was held in 2002) were both published by NBF. The completion of the Rose Family Garden and the paving of the lower courtyard were accomplished with NBF funds. In 2011

9440-472: The capital, settling on Heian-kyō (modern-day Kyoto ) in 794. This marked the beginning of the Heian period (794–1185), during which a distinctly indigenous Japanese culture emerged. Murasaki Shikibu 's The Tale of Genji and the lyrics of Japan's national anthem " Kimigayo " were written during this time. Japan's feudal era was characterized by the emergence and dominance of a ruling class of warriors,

9558-538: The civilian ownership of guns, swords, and other weaponry. According to the United Nations Office on Drugs and Crime , among the member states of the UN that report statistics as of 2018 , the incidence rates of violent crimes such as murder, abduction, sexual violence, and robbery are very low in Japan. Japanese society traditionally places a strong emphasis on collective harmony and conformity , which has led to

9676-495: The collections the museum also has pavilions, courtyards, and gardens. The National Bonsai and Penjing Museum also displays a number of rotating exhibits in the Mary E. Mrose Exhibit Gallery. These ventures are supported by NBF officers, advisors, donors, staff members, and volunteers. This collection started with the 53 original trees from Japan . These trees spent a year in quarantine after arrival, and on July 19, 1976, were dedicated in

9794-405: 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

9912-702: The country of Japan gave a gift of 53 bonsai trees to America for the United States Bicentennial . The trees were selected by the Nippon Bonsai Association, with financial assistance from the Japan Foundation . The trees arrived at the Potomac Bonsai Association, and volunteers worked with the staff of the U.S. National Arboretum to keep the trees in display condition. In 1979, Janet Lanman talked with Dr. John Creech, Director of

10030-617: The emergence of a Japanese state centered on the Imperial Court in Heijō-kyō (modern Nara ). The period is characterized by the appearance of a nascent literary culture with the completion of the Kojiki (712) and Nihon Shoki (720), as well as the development of Buddhist-inspired artwork and architecture . A smallpox epidemic in 735–737 is believed to have killed as much as one-third of Japan's population. In 784, Emperor Kanmu moved

10148-561: The father of Hawaiian bonsai) was added in 1993 for delicate trees. A behind-the-scenes greenhouse was also added for trees in development. The Mary E. Mrose Exhibit Gallery was completed in 1996, and the NBF website was launched three years later. Awakening the Soul: The National Viewing Stone Collection (2000) became the first book published by the National Bonsai Foundation. The following year

10266-757: The first time, initiating direct commercial and cultural exchange between Japan and the West. Oda Nobunaga used European technology and firearms to conquer many other daimyō ; his consolidation of power began what was known as the Azuchi–Momoyama period . After the death of Nobunaga in 1582, his successor, Toyotomi Hideyoshi , unified the nation in the early 1590s and launched two unsuccessful invasions of Korea in 1592 and 1597 . Tokugawa Ieyasu served as regent for Hideyoshi's son Toyotomi Hideyori and used his position to gain political and military support. When open war broke out, Ieyasu defeated rival clans in

10384-520: 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: Japan Japan is an island country in East Asia . It is located in the Pacific Ocean off

10502-415: The government and industrial corporations; as a result, environmental pollution was widespread in the 1950s and 1960s. Responding to rising concerns, the government introduced environmental protection laws in 1970. The oil crisis in 1973 also encouraged the efficient use of energy because of Japan's lack of natural resources. Japan ranks 20th in the 2018 Environmental Performance Index , which measures

10620-607: The government to increase spending by 65% until 2027. Recent tensions, particularly with North Korea and China, have reignited the debate over the status of the JSDF and its relation to Japanese society. Domestic security in Japan is provided mainly by the prefectural police departments , under the oversight of the National Police Agency . As the central coordinating body for the Prefectural Police Departments,

10738-566: The largest earthquakes in its recorded history - the Tōhoku earthquake - triggering the Fukushima Daiichi nuclear disaster . On May 1, 2019, after the historic abdication of Emperor Akihito , his son Naruhito became Emperor, beginning the Reiwa era. Japan comprises 14,125 islands extending along the Pacific coast of Asia. It stretches over 3000 km (1900 mi) northeast–southwest from

10856-603: The most developed state in Asia and as an industrialized world power that pursued military conflict to expand its sphere of influence. After victories in the First Sino-Japanese War (1894–1895) and the Russo-Japanese War (1904–1905), Japan gained control of Taiwan, Korea and the southern half of Sakhalin , and annexed Korea in 1910. The Japanese population doubled from 35 million in 1873 to 70 million by 1935, with

10974-406: The museum library. The National Bonsai and Penjing Museum has four main collections: the Japanese, Chinese, and North American collections, and the viewing stones. There have been five curators of the museum so far: Robert F. Drechsler (1975–1996), Warren Hill (1996–2001), Jack Sustic (2002–2005), Jim Hughes (2005–2008), Jack Sustic (again, 2008–2016), and Michael James (2016–present). In addition to

11092-764: The museum was renamed National Bonsai and Penjing Museum. Most of the trees in the North American Collection are in the John Y. Naka North American Pavilion. The tropical species of this collection are in the Haruo Kaneshiro Tropical Conservatory. The 63-tree collection is composed of bonsai made entirely by North Americans. The John Y. Naka North American Pavilion was dedicated in 1990 to the American-born grand master John Y. Naka (1914–2004). His world-famous bonsai composition Goshin (seen right)

11210-537: The name as Giapan in a translation of a 1565 Portuguese letter. Modern humans arrived in Japan around 38,000 years ago (~36,000 BC), marking the beginning of the Japanese Paleolithic . This was followed from around 14,500 BC (the start of the Jōmon period ) by a Mesolithic to Neolithic semi-sedentary hunter-gatherer culture characterized by pit dwelling and rudimentary agriculture. Clay vessels from

11328-493: The northeast coast of the Asian mainland , and is bordered on the west by the Sea of Japan and extends from the Sea of Okhotsk in the north to the East China Sea in the south. The Japanese archipelago consists of four major islands— Hokkaido , Honshu , Shikoku , and Kyushu —and thousands of smaller islands , covering 377,975 square kilometres (145,937 sq mi). Japan has a population of nearly 124 million as of 2024, and

11446-554: The northern islands. Japan has over 90,000 species of wildlife as of 2019 , including the brown bear , the Japanese macaque , the Japanese raccoon dog , the small Japanese field mouse , and the Japanese giant salamander . There are 53 Ramsar wetland sites in Japan. Five sites have been inscribed on the UNESCO World Heritage List for their outstanding natural value. In the period of rapid economic growth after World War II, environmental policies were downplayed by

11564-947: The occupation , it resigned from the League of Nations in 1933. In 1936, Japan signed the Anti-Comintern Pact with Nazi Germany ; the 1940 Tripartite Pact made it one of the Axis powers . The Empire of Japan invaded other parts of China in 1937, precipitating the Second Sino-Japanese War (1937–1945). In 1940, the Empire invaded French Indochina , after which the United States placed an oil embargo on Japan. On December 7–8, 1941, Japanese forces carried out surprise attacks on Pearl Harbor , as well as on British forces in Malaya , Singapore , and Hong Kong , among others, beginning World War II in

11682-515: 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

11800-435: 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

11918-840: 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

12036-516: The period are among the oldest surviving examples of pottery. The Japonic -speaking Yayoi people entered the archipelago from the Korean Peninsula, intermingling with the Jōmon ; the Yayoi period saw the introduction of practices including wet-rice farming , a new style of pottery , and metallurgy from China and Korea. According to legend, Emperor Jimmu (descendant of Amaterasu ) founded

12154-409: 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

12272-676: 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

12390-549: The second from 1990–1996 and Felix B. Laughlin would be the third from 1996–present). In 1986, the ten-year anniversary of the gift from Japan, the National Bonsai Foundation announced that they would be building the American Bonsai Pavilion to complement the Japanese Pavilion, and to showcase a collection of North American bonsai. This became a reality on October 1, 1990 when the American Bonsai Pavilion

12508-555: The study of Japan by the Japanese. The United States Navy sent Commodore Matthew C. Perry to force the opening of Japan to the outside world. Arriving at Uraga with four " Black Ships " in July 1853, the Perry Expedition resulted in the March 1854 Convention of Kanagawa . Subsequent similar treaties with other Western countries brought economic and political crises. The resignation of

12626-578: The suppression of individual rights . Japan's constitution prohibits racial and religious discrimination, and the country is a signatory to numerous international human rights treaties. However, it lacks any laws against discrimination based on race, ethnicity, religion, sexual orientation, or gender identity and does not have a national human rights institution. Japan has faced criticism for its gender inequality , not allowing same-sex marriages , use of racial profiling by police, and allowing capital punishment . Other human rights issues include

12744-503: 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

12862-403: The treatment of marginalized groups, such as ethnic minorities , refugees and asylum seekers . Japan has the world's fourth-largest economy by nominal GDP , after that of the United States, China and Germany; and the fifth-largest economy by PPP-adjusted GDP . As of 2021 , Japan's labor force is the world's eighth-largest , consisting of over 68.6 million workers. As of 2022 , Japan has

12980-521: The whole of nature can be imagined via these magical miniature landscapes. This collection began with six suiseki that accompanied the 53 original bonsai. The collection today has a total of 105 stones from all around the world. The stones can be seen in and around the Mary Mrose Exhibit Gallery. The Melba Tucker Suiseki and Viewing Stone Display Area has its stones periodically changed in themes. 501(c)(3) A 501(c)(3) organization

13098-416: The world in 2019 for inbound tourism . The 2021 Travel and Tourism Competitiveness Report ranked Japan first in the world out of 117 countries. Its international tourism receipts in 2019 amounted to $ 46.1 billion. The Japanese agricultural sector accounts for about 1.2% of the country's total GDP as of 2018 . Only 11.5% of Japan's land is suitable for cultivation. Because of this lack of arable land,

13216-569: The world's strongest militaries . A developed country with one of the world's largest economies by nominal GDP , Japan is a global leader in science and technology and the automotive , robotics , and electronics industries . It has one of the world's highest life expectancies , though it is undergoing a population decline . Japan's culture is well known around the world, including its art , cuisine , film , music , and popular culture , which includes prominent comics , animation , and video game industries. The name for Japan in Japanese

13334-485: Was dedicated to two American bonsai masters. The Yuji Yoshimura Educational Center is a work space and a classroom. The John Y. Naka North American Pavilion provides the display area for the North American Bonsai Collection. With donations from the bonsai community, the National Bonsai and Penjing Museum grew greatly in the early 1990s. The Kaneshiro Tropical Conservatory (named for "Papa" Kaneshiro,

13452-476: Was eventually overthrown by Emperor Go-Daigo . Go-Daigo was defeated by Ashikaga Takauji in 1336, beginning the Muromachi period (1336–1573). The succeeding Ashikaga shogunate failed to control the feudal warlords ( daimyō ) and a civil war began in 1467 , opening the century-long Sengoku period ("Warring States"). During the 16th century, Portuguese traders and Jesuit missionaries reached Japan for

13570-413: Was held by military dictators ( shōgun ) and feudal lords ( daimyō ), and enforced by warrior nobility ( samurai ). After rule by the Kamakura and Ashikaga shogunates and a century of warring states , Japan was unified in 1600 by the Tokugawa shogunate , which implemented an isolationist foreign policy . In 1853, a United States fleet forced Japan to open trade to the West , which led to

13688-503: Was recorded on July 23, 2018, and repeated on August 17, 2020. Japan has nine forest ecoregions which reflect the climate and geography of the islands. They range from subtropical moist broadleaf forests in the Ryūkyū and Bonin Islands , to temperate broadleaf and mixed forests in the mild climate regions of the main islands, to temperate coniferous forests in the cold, winter portions of

13806-494: Was reformed into the National Bonsai Foundation (NBF). The NBF recruited people from all across the country to be directors, with the members of the first board being Marybel Balendonck, Larry Ragle, Melba Tucker, Frederic Ballard, and H. William Merritt. MaryAnn Orlando served as the Executive Director and principal fundraiser for the NBF. Marion Gyllenswan was appointed the first President of the NBF (Frederic Ballard would be

13924-431: Was the world's fifth-largest exporter and fourth-largest importer in 2022. Its exports amounted to 18.2% of its total GDP in 2021. As of 2022 , Japan's main export markets were China (23.9 percent, including Hong Kong) and the United States (18.5 percent). Its main exports are motor vehicles, iron and steel products, semiconductors, and auto parts. Japan's main import markets as of 2022 were China (21.1 percent),

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