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104-527: Old Salem is a historic district of Winston-Salem, North Carolina , United States, which was originally settled by the Moravian community in 1766. It features a living-history museum which interprets the restored Moravian community. The non-profit organization began its work in 1950, although some private residents had restored buildings earlier. As the Old Salem Historic District , it was declared

208-671: A National Historic Landmark (NHL) in 1966, and expanded fifty years later. The district showcases the culture of the Moravian settlement in the Province of North Carolina during the colonial 18th century and post-statehood 19th century via its communal buildings, churches, houses and shops. Two buildings are individually designated as NHLs: the Salem Tavern and the Single Brothers' House . Additional buildings and properties have been added to

312-530: 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

416-509: 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

520-595: 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

624-544: 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

728-636: A development called " Reynoldstown ". By the time R.J. Reynolds died in 1918, his company owned 121 buildings in Winston-Salem. In 1920, with a population of 48,395, Winston-Salem was the largest city in North Carolina . In 1929, the Reynolds Building was completed in Winston-Salem. Designed by William F. Lamb from the architectural firm Shreve, Lamb and Harmon , the Reynolds Building

832-558: A division of Ferrellgas , is also headquartered in Winston-Salem. Wachovia Corporation was based in Winston-Salem until it merged with First Union Corporation in September 2001; the corporate headquarters of the combined company was located in Charlotte, until the company was purchased by Wells Fargo in December 2008. PepsiCo has its customer service center located in Winston-Salem. BB&T

936-591: A featured speaker at the 1876 centennial celebration, was the first to mention the two towns as one. In the 1880s, the US Post Office began referring to the two towns together as Winston-Salem. In 1899, after nearly a decade of contention, the United States Post Office Department established the Winston-Salem post office in Winston, with the former Salem office serving as a branch. After a referendum

1040-411: 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

1144-575: A gallery of 18th- and early 19th-century furniture, ceramics , and textiles. In addition, Old Salem hosts the Cobblestone Farmers Market every Saturday during the spring season through early autumn. The market is dedicated to providing the public access to sustainably grown food and products. Bethabara Historic District is a site where Moravians from Pennsylvania first settled in North Carolina. The 195-acre (0.79 km ) area includes

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1248-505: A host of restored homes and shops and several stores including Traugott Bagge Merchant and the Moravian Book and Gift Shop. Of note is the St. Philip's Moravian Church complex. The site of God's Acre , an 18th-century graveyard, the (now reconstructed) 1823 'Negro Church' was built following a congregational vote to segregate worship in accordance with North Carolina state law in 1816. Before that

1352-533: A lasting cultural effect. The Moravian star is used as the city's official Christmas street decoration. In addition, a 31-foot Moravian star, one of the largest in the world, sits atop the North Tower of Wake Forest Baptist Medical Center during the Advent and Christmas seasons. Another star sits under Wake Forest University 's Wait Chapel during the Advent and Christmas seasons as well. Moravian star images also decorate

1456-444: 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

1560-774: 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

1664-415: A museum and a Moravian church and offers hiking, birdwatching and many varieties of trees and plants. The Reynolda House Museum of American Art features collections from the colonial period to the present day. The museum was built in 1917 by Katherine Smith Reynolds and her husband R.J. Reynolds . The facility became an art museum in 1967 and first started as a center for education and arts in 1965. Behind

1768-467: 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

1872-531: A regular schedule. Still owned by the Salem Congregation, Salem Square, in the center of the district, hosts many special events throughout the year. In Salem, the "Easter City," the traditional Moravian Easter sunrise service has been held annually since 1772 by the Salem Congregation, and draws several thousand people to the Salem Square and Moravian graveyard. The first two weeks of December play host to

1976-539: A serpentine glass wall with interpretive panels about the history of Wachovia and Salem. The preliminary design was developed by Venturi Scott Brown and Associates, with local firm Calloway, Johnson, Moore and West completing the project. The building also houses a food service, gift shops and the James A. Gray Jr. Auditorium. The Gray Auditorium is home to the 1800 Tannenberg Organ. The former 1964 visitor center and parking lot were demolished to allow partial reconstruction of

2080-571: A significant amount of the Christian population as well. The remaining Christian population (11.93%) is affiliated with other churches such as the Moravians and the United Church of Christ . Islam (0.43%) is the second-largest religion, after Christianity, followed by Judaism (0.20%). Eastern religions (0.02%) make up the religious minority. The city's long history with the Moravian church has had

2184-442: 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

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2288-423: 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

2392-432: 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

2496-440: 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

2600-403: A view of Moravian life in the 18th and 19th centuries. The features include skilled interpreters such as tinsmiths , blacksmiths , cobblers , gunsmiths , bakers and carpenters , practicing their trades while interacting with visitors. Approximately 70% of the buildings in the historic district are original. The village is centered around Salem Square , which is bounded by Academy Street to

2704-452: Is Cfa . The average high temperatures range from around 49 °F (9 °C) in the winter to 89 °F (32 °C) in the summer. The average low temperatures range from around 28 °F (−2 °C) in the winter to 69 °F (21 °C) in the summer. As of the 2020 census , there were 249,545 people, 94,884 households, and 53,708 families residing in the city. Winston-Salem's population grew by 8.7% from 2010 to 2020, making it

2808-533: Is a 314-foot (96 m) skyscraper that has 21 floors. When completed as the headquarters of R.J. Reynolds Tobacco Company, it was the tallest building in the United States south of Baltimore, Maryland , and it was named the best building of the year by the American Institute of Architects . The building is well known for being the predecessor and prototype for the much larger Empire State Building , which

2912-549: 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

3016-434: 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

3120-754: 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

3224-490: Is called the "Twin City" for its dual heritage, and the "Camel City" as a reference to the city's historic involvement in the tobacco industry related to locally based R. J. Reynolds' Camel cigarettes. Many natives of the city and North Carolina refer to the city as "Winston" in informal speech. Winston-Salem is also home to six colleges and institutions, most notably Wake Forest University , Winston-Salem State University , and

Old Salem - Misplaced Pages Continue

3328-653: Is close to a wide range of activities and services, such as the Reynolda House and Reynolda Gardens . It is known around Winston-Salem for its quiet tree-lined streets, which give it an "exclusive" feel; most homes in Buena Vista cost between $ 600,000 and several million dollars. The neighborhood is about ten minutes from downtown and five minutes from one of the city's upscale shopping centers, Thruway. Thruway Center features national chains such as Trader Joe's , Athleta, and J.Crew . Located seven miles southwest of downtown

3432-447: Is home to 90 companies, over 3,600 workers, 1,800 students seeking a college degree, and more than 8,000 workforce trainees. The Innovation Quarter is a place for research, business, biomedical science, digital media, and clinical services. It consists of over 1,900,000 square feet (180,000 m ) feet of office, laboratory, and educational space covering more than 330 acres (130 hectares). There are more than 1,000 residential units within

3536-690: Is in the northwest Piedmont area of North Carolina, situated 65 miles (105 km) northwest of the geographic center of the state. According to the United States Census Bureau , the city has a total area of 134.74 square miles (349.0 km ), of which 133.53 square miles (345.8 km ) is land and 1.21 square miles (3.1 km ) (0.90%) is water. The city lies within the Yadkin–Pee Dee River Basin , draining mainly via Salem Creek, Peters Creek, Silas Creek, and Muddy Creek. Less than 30 miles (50 km) north of Winston-Salem are

3640-452: Is located three miles northeast of downtown, with Patterson Avenue running north to south and 25th Street serving as the east–west thoroughfare. The area is bound by University Parkway to the west and U.S. Route 52 to the east, stretching from 13th Street to 30th Street. The university area is situated in the north-central and northwestern sections of the city, and contains some of Winston-Salem's busiest thoroughfares. University Parkway ,

3744-478: 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

3848-489: 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

3952-406: 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

4056-567: Is surrounded by Northwest Boulevard to the north and west, Salem Parkway to the south, and U.S. Route 52 to the east. Downtown features attractions such as Innovation Quarter , Truist Stadium , Old Salem , and the Benton Convention Center. One of the most notable neighborhoods in the city, West End features the West End Historic District , which covers an area of 229 acres and is predominantly residential. Most of

4160-467: 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

4264-532: Is the 72nd-largest city by area in the United States and the fifth-largest city in North Carolina by population. Downtown, the central business district of Winston-Salem, is the largest in the Piedmont Triad region. With a population of approximately 14,000 and a workforce of over 27,000, downtown Winston-Salem is a hotspot for growth. Fourth Street, the "main drag", consists of bars , restaurants , retail , hotels , and luxury residential units. The area

Old Salem - Misplaced Pages Continue

4368-461: Is the busiest shopping district in Winston-Salem and Forsyth County . The corridor offers a variety of national "big box" retailers, including Target , Costco , and Ethan Allen . Two major companies, Novant Health and Truliant Federal Credit Union , call the boulevard home. The intersection of Hanes Mall Boulevard and Stratford Road is the second-busiest intersection in Winston-Salem, with an average daily traffic count of 54,000. North Winston

4472-504: Is the largest employer in Winston-Salem. In December 2004, the city entered into a deal with Dell , providing millions of dollars in incentives to build a computer assembly plant nearby in southeastern Forsyth County. Dell closed its Winston-Salem facility in January 2010 due to the poor economy. In January 2015, Herbalife opened a manufacturing facility in the space left vacant by Dell. Public and private investment of $ 713 million has created

4576-595: The African-Americans who joined the Moravian church attended Home Moravian Church. In 1861, St. Philip's Church was constructed. Now restored, the church was originally built by the Salem congregation for the enslaved and free African-Americans of the community. Completed just before the Civil War in 1861, it is the oldest surviving African-American church built for that purpose in North Carolina. The Emancipation Proclamation

4680-636: The American Alliance of Museums in 1979, one of 300 museums to receive this accreditation. There is no permanent collection of art exhibits but includes art by artists with regional, national, and international recognition. SECCA has three exhibit halls, with 9,000 square feet, and a 300-seat auditorium. Kaleideum is an interactive children's museum which offers exhibits and programs designed to develop creative thinking, strengthen language skills, and encourage curiosity for children ages birth to eight. Kaleideum has two locations, Kaleideum Downtown (formerly

4784-688: The Ardmore Historic District , which contains over 2,000 buildings and two sites. Ardmore is near Wake Forest Baptist Medical Center , the second-largest hospital in North Carolina. Wake Forest Baptist Health is the largest employer in Forsyth County , with over 13,000 employees, and serves North Carolina , Virginia , Tennessee , and South Carolina . Major thoroughfares in Ardmore are South Hawthorne Road, Miller Street, Cloverdale Avenue, and Queen Street. Sitting northwest of downtown, Buena Vista

4888-556: The Marketplace Mall . Old Salem is a restored Moravian settlement founded in 1766. Seventy percent of the buildings are original, and the village is a living history museum with skilled tinsmiths, blacksmiths, cobblers, gunsmiths, bakers and carpenters practicing their trades while interacting with visitors. Along with the original 18th-century buildings, Old Salem is also home to the Museum of Early Southern Decorative Arts (MESDA),

4992-474: The Moravian Church , selected a settlement site in the three forks of Muddy Creek . He called this area "die Wachau" ( Latin form Wachovia ) after the ancestral estate of Count Nicolaus Ludwig von Zinzendorf . The land, just short of 99,000 acres (400 km ), was subsequently purchased from John Carteret, 2nd Earl Granville . On November 17, 1753, the first settlers arrived at what would later become

5096-566: The National Register to expand the historic area (see St. Philips Moravian Church below, Single Brothers Industrial Complex Site and West Salem Historic District ). Ownership of the buildings and land is divided among Old Salem, Inc., Wachovia Historical Society, private owners, Salem College , Salem Academy and Salem Congregation (the successor to the Salem Congregational Council, to whom all ownership of Church properties

5200-727: The National Register of Historic Places . Partially in the Old Salem historic district is the campus of Salem College and Academy, with Main Hall, the Single Sisters' House, the Inspectors House (with the president's office and the college book store) on the Square and Gramley Library just down Church Street. Home Moravian Church, while not a part of the official Old Salem tour per se, this functioning congregation opens its sanctuary to visitors on

5304-642: The University of North Carolina School of the Arts . Siouan -speaking tribes such as the Cheraw and the Keyauwee Indians inhabited the area. Followers of the Moravian Church had interacted with Cherokees . The city of Winston-Salem is a product of the merging of the two neighboring towns of Winston and Salem in 1913. The origin of the town of Salem dates to 1753, when Bishop August Gottlieb Spangenberg , on behalf of

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5408-557: The Wake Forest Innovation Quarter , an innovation district in downtown Winston-Salem which features business, education in biomedical research and engineering, information technology and digital media, as well as public gathering spaces, apartment living, restaurants, and community events. According to the Winston-Salem Business Inc.'s 2012–2013 data report on major employers, the ten largest employers in

5512-464: The county seat of Forsyth County, North Carolina , United States. At the 2020 census , the population was 249,545, making it the fifth-most populous city in North Carolina and the 91st-most populous city in the United States . The population of the Winston-Salem metropolitan area was estimated to be 695,630 in 2023. It is the second-most populous city in North Carolina's Piedmont Triad region, home to about 1.7 million residents. Winston-Salem

5616-529: The poverty line . 26.2% of the total population, 31.6% of those under the age of 18, and 8.2% of those 65 and older were living below the poverty line. About 54.14% of the population identifies as being religiously affiliated. Christianity is the largest religion, with Baptists (15.77%) making up the largest religious denomination, followed by Methodists (12.79%) and Catholics (4.39%). Pentecostals (2.97%), Episcopalians (1.3%), Presbyterians (2.59%), Lutherans (0.96%), Latter-Day Saints (0.90%) make up

5720-537: The "Records of the Moravians in North Carolina" by the North Carolina State Archives, now comprising thirteen volumes. This detailed information is part of the documentation used for the accurate restoration and interpretation of Old Salem and many original documents are still housed in the Moravian archives. A local architectural review district was created in 1948 (the first in North Carolina and probably

5824-434: 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,

5928-596: The 18th-century Single Brothers' Garden. A part of Old Salem Museums & Gardens and located in a modern building in the historic district, the Museum of Early Southern Decorative Arts (MESDA) is dedicated to exhibiting and researching the regional decorative arts of the early South. MESDA opened to the public on January 5, 1965. MESDA was founded by Frank L. Horton and his mother Theodosia “Theo” L. Taliaferro, antiques dealers and collectors who spent most of their lives raising awareness of and appreciating domestic objects made in

6032-451: The 4- to 8-lane boulevard named after Wake Forest University , serves as the downtown–north connector. Neighborhoods within the area include Alspaugh and Mount Tabor. The area is bound by North Point Boulevard to the north, Coliseum Drive to the south, University Parkway to the east, and Silas Creek Parkway and Reynolda Road to the west. Other thoroughfares within the area are Polo Road, Reynolds Boulevard, and Deacon Boulevard. Attractions in

6136-490: 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,

6240-405: 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

6344-605: The British Lords Proprietor , in the Piedmont of the Province of North Carolina in 1753, they sent groups from Bethlehem to begin construction. They founded the transitional settlement of Bethabara (translated as "House of Passage," the first planned Moravian community in North Carolina in 1753, in Bethania ), in 1759. Salem was to be the central town of a tract of land named Wachovia . Construction began in 1766 to build

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6448-517: The Canaanite city mentioned in the Book of Genesis ) chosen for it by the Moravians' late patron Count Zinzendorf . On January 6, 1766, the first tree was felled for the building of Salem. Salem was a typical Moravian settlement congregation, with the public buildings of the congregation grouped around a central square (today Salem Square ). These included the church, a Brethren's House, and a Sisters' House for

6552-642: The Candle Tea, an annual fundraiser for local charities held by the Home Moravian Church Women's Fellowship in the Single Brothers' House. The Market–Fire Engine House was constructed in 1803 (reconstructed in 1955). Half of it was used as a marketplace for fresh meat, and the other half was used to store fire fighting equipment. The town had been using this equipment since 1785, when the Salem Tavern

6656-737: The Children's Museum of Winston-Salem) and Kaleideum North (formerly SciWorks). Kaleideum Downtown features many permanent and rotating exhibits, including a recreated Krispy Kreme doughnut assembly line and delivery truck. Kaleideum North features a planetarium, a collection of small live animals including a Blue-and-yellow macaw , and other health and natural history exhibits. 501(c)(3) 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

6760-544: 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

6864-801: The Global Institute on Innovation Districts, making it one of the leading districts of its kind in the world. Winston-Salem is home to Hanes Mall , one of the largest shopping malls in North Carolina . The area surrounding the mall along Stratford Road and Hanes Mall Boulevard has become one of the city's largest shopping districts. Other notable shopping areas exist in the city, including Thruway Center (the city's first shopping center), Hanes Point Shopping Center, Hanes Commons, Stratford Commons, Stratford Village, Reynolda Village, Pavilions, Shoppes at Hanestowne Village, Burke Mill Village Shopping Center, Oak Summit Shopping Center, Stone's Throw Plaza, Cloverdale Plaza Shopping Center Silas Creek Crossing, and

6968-464: The Innovation Quarter. The goal is to drive even more economic development and create programs for tenants and residents for new ideas. Because of its location in downtown Winston-Salem, the Innovation Quarter serves as a creative and welcoming urban place for scientists, innovators, and technology leaders. In 2019, the Innovation Quarter became one of the first nine steering committee members of

7072-432: 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

7176-434: The Moravian graveyard, have been the site of the Moravian sunrise service each Easter morning since 1772. This service, sponsored by all the Moravian church parishes in the city, attracts thousands of worshipers each year, some from overseas. In 1849, the Salem Congregation sold land north of Salem to the newly formed Forsyth County for a county seat. The new town was called "the county town" or Salem until 1851, when it

7280-730: The area include the Winston-Salem Entertainment-Sports Complex , which includes LJVM Coliseum ; the Winston-Salem Fairgrounds ; Winston-Salem Fairgrounds Annex ; Truist Field ; Truist Stadium ; and David F. Couch Ballpark . The Winston-Salem Fairgrounds also hosts the Carolina Classic Fair , formerly the Dixie Classic Fair. The fair is one of the most-visited fairs in North America and

7384-452: The buildings in West End were built between 1887 and 1930. Major thoroughfares in West End are West End Boulevard, Northwest Boulevard, and West First Street, which leads into downtown Winston-Salem. The neighborhood offers an urban lifestyle, with shops , parks , restaurants , and services all located within the neighborhood. Ardmore, the largest neighborhood in Winston-Salem, features

7488-400: The central economic, religious and administrative center of the tract. The outlying communities, eventually five in all (Bethabara, Bethania , Friedberg, Friedland and Hope), were more rural and agriculture focused. Salem and most of the other communities were controlled by the church, which owned all property and only leased land for construction. The worldwide Moravian Church initially owned

7592-546: The city in 2017 was 56.1% White , 34.7% Black or African American , 2.2% Asian American , 0.3% Native American , 0.1% Native Hawaiian and other Pacific native alone, and 2.3% two or more races . In addition, 14.8% was Hispanic or Latino , of any race. Non-Hispanic Whites were 45.8% of the population in 2017. 38.4% were married couples living together, 17.3% had a female householder with no husband present, and 39.7% were non-families. 33.1% of all households were made up of individuals, and 10.3% had someone living alone who

7696-591: The city were: According to the Winston-Salem Business Inc.'s 2012 data report on major industries, the major industries in Winston-Salem/Forsyth County are by percentage: The east end of downtown Winston-Salem is anchored by the Innovation Quarter , one of the fastest-growing urban-based districts in the United States. Governed by the Wake Forest School of Medicine , the Innovation Quarter

7800-405: 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

7904-404: The fifth in the country) to protect the historic remains of what had become a depressed area from encroaching development. In 1950, Old Salem Inc. (a 501(c)(3) not-for-profit corporation) was formed to protect threatened buildings, restore the town and operate portions of it as a museum. The town's restored and reconstructed buildings, staffed by living-history interpreters, present visitors with

8008-423: The fifth largest city in North Carolina. At the 2017 census estimate , the population was 244,605, with 94,105 households and a population density of 1,846 people per square mile. Winston-Salem was 53.0% female, and 27.8% of its firms were owned by women. The median age was 35 years. 23.9% of the population was under 18 years old, and 13.7% of the population was 65 years or older. The racial composition of

8112-602: The former Budget Inn property and build 60 apartment units with a 4,000-square-foot community space. PCCI plans to build a four-story building that will house The Shalom Project in the bottom floor, along with other businesses. The city of Winston-Salem has a humid subtropical climate , characterized by cool winters and warm, humid summers. Throughout the year, temperatures typically stay between 32 °F (0 °C) and 88 °F (31 °C), rarely dropping below 19 °F (−7 °C) or exceeding 94 °F (34 °C). The Köppen Climate Classification subtype for this climate

8216-401: The historical interpretation presented at Old Salem. These additions include newly identified slave dwellings and the updated number of slaves who lived in Salem from 1790-1860. The goals of this project are to: 36°05′14″N 80°14′32″W  /  36.0872°N 80.2422°W  / 36.0872; -80.2422 Winston-Salem, North Carolina Winston-Salem is a city in and

8320-424: The house is a 16-acre lake called "Lake Katherine", which was reverted into wetlands and has a wide variety of wildlife. Many of buildings were changed into shops, boutiques, and restaurants that still operate today. This house still is a main attraction in Winston-Salem. The Southeastern Center for Contemporary Art is a multimedia contemporary art gallery in Winston-Salem that was founded in 1956 and accredited by

8424-439: The lobby of the city's landmark Reynolds Building. Winston-Salem is the location of the corporate headquarters of HanesBrands , Inc., Lowes Foods Stores, Quality Oil Company, Reynolds American (parent of R. J. Reynolds Tobacco Company ), Reynolda Manufacturing Solutions, K&W Cafeterias (until 2022), and TW Garner Food Company (makers of Texas Pete ). Blue Rhino , the nation's largest propane exchange company and

8528-448: The north, Church Street to the east, West Street to the south and Main Street to the west. Salem College overlooks the square from Church Street. Highlights of the town include the Salem Tavern, where George Washington spent two nights (May 31 and June 1, 1791), while passing through North Carolina during his "Southern Tour"; the Single Brothers' House; Boys' School; C. Winkler Bakery; and

8632-515: 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

8736-435: 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

8840-840: 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

8944-409: 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

9048-676: 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

9152-487: The property, but Salem Congregation purchased the 5 square miles (13 km) town lot outright in 1826. All people in the communities had to be members of the church and could be expelled from the town if they acted contrary to the community's regulations. The several governing bodies all kept meticulous records; copies were sent to the Bethlehem and Herrnhut archives. Most of this information has been translated and published in

9256-489: The remains of the ancient Sauratown Mountains , named for the Saura people who once lived in much of the Piedmont area, including what is now Winston-Salem. Winston-Salem is located 16 miles northwest of High Point , 25 miles west of Greensboro , and 69 miles northeast of Charlotte . The city of Winston-Salem consists of 66 constituent neighborhoods, covering 25 ZIP codes and a total area of 135 square miles. Winston-Salem

9360-716: The second-most-visited in North Carolina, next to the North Carolina State Fair . Community renovations are planned for the corner of Peters Creek Parkway and Academy Street. On September 11, 2018, The Winston-Salem Journal reported that The City of Winston-Salem Committee had approved the Peters Creek Community Initiative project, which is a collaboration of The Shalom Project, the North Carolina Housing Foundation, and The National Development Council. The group plans to purchase

9464-898: The south. In its galleries, MESDA showcases the architecture, needlework, furniture , paintings , textiles , ceramics , silver and other metalwares made and used in Maryland , Virginia , the Carolinas, Georgia, Kentucky and Tennessee through the early 19th century. The majority of the MESDA collection is accessible online. Starting in December 2016, substantial historical and archaeological research has focused on Salem's historical African-American population. Moravians educated enslaved members of their community, teaching literacy skills and some professional trades. Holistic studies directed toward understanding ethnicity and cultural identity of African-Americans in Salem have resulted in significant additions to

9568-503: 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

9672-401: The town of Bethabara . This town, despite its rapid growth, was not designed to be the primary settlement on the tract. Some residents expanded to a nearby settlement, called Bethania , in 1759. Finally, lots were drawn to select among suitable sites for the location of a new town. The town established on the chosen site was given the name of Salem (from "Shalom", Hebrew meaning "Peace", after

9776-487: The towns were officially incorporated as "Winston-Salem" in 1913. The Reynolds family , namesake of the R. J. Reynolds Tobacco Company , played a large role in the history and public life of Winston-Salem. By the 1940s, 60% of Winston-Salem workers worked either for Reynolds or in the Hanes textile factories. The Reynolds company imported so much French cigarette paper and Turkish tobacco for Camel cigarettes that Winston-Salem

9880-574: The unmarried members of the congregation, which owned all the property in town. For many years, only members of the Moravian Church were permitted to live in the settlement. This practice had ended by the American Civil War . Many of the original buildings in the settlement have been restored or rebuilt and are now part of Old Salem Museums & Gardens . Salem was incorporated as a town in December 1856. Salem Square and God's Acre Cemetery ,

9984-499: The village of Herrnhut as their home. First settling in North America in Savannah , Province of Georgia , in 1735, they moved in 1740 to the Province of Pennsylvania , where they founded several communities ( Bethlehem , Nazareth and Lititz ). Because of development pressures, they looked for more space to create their church communities. Purchasing just over 98,985 acres (400.58 km) from John Carteret, 2nd Earl Granville , one of

10088-447: Was 65 years of age or older. The average household size was 2.38 and the average family size was 3.06. The median household income was $ 41,228, and the median family income was $ 53,222. The mean household income was $ 60,637, and the mean family income was $ 74,938. Males had a median income of $ 41,064, versus $ 33,683 for females. The per capita income for the city was $ 24,728. 20.6% of the population and 15.7% of all families were below

10192-441: Was also based in Winston-Salem until it was merged with SunTrust Banks in December 2019; the corporate headquarters of the combined company were relocated to Charlotte. Although traditionally associated with the textile and tobacco industries, Winston-Salem is transforming itself to be a leader in the nanotech , high-tech and biotech fields. Medical research is a fast-growing local industry, and Wake Forest Baptist Medical Center

10296-535: Was built in 1931 in New York City. In 1892, Simon Green Atkins founded Slater Industrial Academy, which later became Winston-Salem State University , a public HBCU . In 1956, Wake Forest College, now known as Wake Forest University , moved to Winston-Salem from its original location in Wake Forest, North Carolina . Winston-Salem was officially dubbed the "City of Arts and Innovation" in 2014. Winston-Salem

10400-450: Was designated by the United States federal government as an official port of entry for the United States, despite the city being 200 miles (320 km) inland. Winston-Salem was the eighth-largest port of entry in the United States by 1916. In 1917, the Reynolds company bought 84 acres (340,000 m ) of property in Winston-Salem and built 180 houses that it sold at cost to workers, to form

10504-412: Was destroyed by fire. The fire company is thought to be the first of its kind in North Carolina. At the north end of the historic district is a large Coffee Pot which is a former tin-shop sign, moved when Interstate 40 was built just to the north. Old Salem's Visitor Center was built in 2003 and is the main location where museum visitors purchase tickets. The building features a large concourse along

10608-404: Was read there to the congregation in 1865 by the chaplain of the 10th Ohio Regiment. The church continued to grow and was expanded in the 1890s. The congregation moved to a new location in 1952 then a third location on Bon Aire Avenue, before returning to hold services in the brick Church in 2019. The building stood vacant from 1952 until its restoration. St. Philip's Church is individually listed on

10712-634: Was renamed Winston for a local hero of the Revolutionary War , Joseph Winston . For its first two decades, Winston was a sleepy community. In 1868, work began by Salem and Winston business leaders to connect the town to the North Carolina Railroad . By the 1880s, there were many different tobacco factories in the town, with notable ones owned by Pleasant Hanes and R.J. Reynolds . Pleasant Hanes would later go on to found Hanes (formerly called Shamrock Knitting Mills) in 1900. Robert Gray, as

10816-574: Was transferred). Salem was originally settled by members of the Moravian Church , a Protestant denomination that first began in 1457, out of the followers of Jan Hus (1369–1415) in the Kingdom of Bohemia and Moravia , now part of the Czech Republic . In 1722, the German-speaking exiles finally found protection on the estate of Count Zinzendorf , a Saxon nobleman, where he allowed them to create

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