Flickers' Rhode Island International Film Festival (RIIFF) takes place every year in Providence and Newport , Rhode Island as well as satellite locations throughout the state.
44-749: Started in 1997, the Festival is produced by Flickers, the Newport Film/Video Society & Arts Collaborative , a 501(c)(3) non-profit created in 1981. RIIFF has been a qualifying festival for the Academy Awards since 2002. The Festival was founded by George T. Marshall, who is also the founder of the Flickers Arts Collaborative. He has been serving as the Executive Director/CEO of the Festival since its inception. Shawn Quirk
88-530: 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
132-561: A 1,900-seat facility located at One Avenue of the Arts in Providence and presents screenings throughout the state of Rhode Island during the year. 501(c)(3) A 501(c)(3) organization is a United States corporation, trust , unincorporated association or other type of organization exempt from federal income tax under section 501(c)(3) of Title 26 of the United States Code . It
176-429: A 501(c)(3) organization, a donor can consult the searchable online IRS list of charitable organizations to verify that 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
220-509: 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
264-620: 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 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
308-595: 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
352-544: 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
396-503: 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 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
440-548: 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 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
484-411: 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
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#1732851773417528-444: 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
572-774: 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
616-467: 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
660-414: 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 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
704-442: 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
748-695: A strong filmmaker presence attending its main event each August and its Horror Film sidebar in October. In 2018, the Festival screened 295 films; with 84 being world and US premieres. In 2010, the Festival has been designated as the host for Oscar Night America in Rhode Island, which it continues to host each year. In 2014, that event was renamed the "Red Carpet Experience: Providence," and continues annually. The festival often attracts major industry talent and celebrities who attend to participate in conversations about varied aspects of filmmaking. Attending filmmakers in
792-498: 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
836-549: 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
880-434: 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
924-708: Is at the Balsams Grand Hotel Resort in Dixville Notch, New Hampshire. Programming took place in late September through early October. In 2011, the event moved to Brattleboro, Vermont and was held in collaboration with the Brattleboro Retreat. In 2010, the Festival introduced three new outreach programs that were designed to reach beyond the Rhode Island border: the 7DayPSA Competition and the New England Film Festival Alliance. In 2017,
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#1732851773417968-499: 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
1012-787: 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 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
1056-954: Is the Programming Director, and J. Scott Oberacker is the Educational Outreach Director. Timothy Haggerty is the Technical Director, while Katie Reaves, Mary McSally, and Reshad Kulenovic serve as the Educational Program Directors. Lawrence J. Andrade acts as the Executive Advisor and Human Resource Director, and Michael Drywa is the Board President. In 1998, it hosted the world premiere of the Farrelly brothers film, There's Something About Mary . The Festival draws over 45,000 people annually along with
1100-511: 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 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
1144-499: 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,
1188-611: 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,
1232-405: 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
1276-881: The Award was presented to production designer, Joseph M. Alves. Sidebar events for the Festival include the KidsEye International Film Festival, the RI International Horror Film Festival , the Vortex Sci-Fi and Fantasy Film Festival, Cine ¡Ole! (Spanish Film Series), the Golden Jasmine Chinese Film Festival, the Roving Eye International Film Festival, the Annual Flickers' Japanese Film Festival,
1320-544: 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
1364-475: The Festival's Creative Vision Award in 2008 for "significant contributions to the arts." That same year, actor Richard Jenkins received the George M. Cohan Ambassador Award which honors "unique Americans who have made a timeless contribution to the arts and have inspired future generations of Rhode Islanders." In 2009, film composer Klaus Badelt was awarded the Festival's Crystal Image Award for his contribution to
Rhode Island International Film Festival - Misplaced Pages Continue
1408-636: The Flickers introduced a new program geared to youngsters confined to hospitals called the Children's Hospital International Film Festival. In 2016, Nobody Dies Here won the First Jury Prize for Best Documentary. In 2022, the Festival's founder George T. Marshall died three months after the 40th annual edition of the Festival. The Festival is berthed at The Vets (formerly the VMA Arts & Cultural Center),
1452-422: The Internal Revenue Service. The same public inspection requirement applies to 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
1496-1013: The Providence Underground Film Festival and the First Look Series. Educational programs include the KidsEye Summer Filmmaking Workshop (started in 1998), the Youth Film Jury, ScriptBiz, the Providence LGBTQ Film Festival, and the Rhode Island Film Forum. In 2010, the Flickers North Country Film Festival was introduced as a companion event to the annual RIIFF. The location for the Festival is in Coos County, New Hampshire. The principal location for exhibition
1540-593: The art of filmmaking. In 2010, the award went to children's author/filmmaker, Sandra Boynton . In 2011, the Lifetime Achievement Award was presented to actors Paul Sorvino and Ken Howard . In 2014, the Award was presented to actor/artist, Theo Bikel . In 2017, the Award was renamed the Gilbert Stuart Artistic Vision Lifetime Achievement Award and presented to special effects creator, Douglas Trumbull . In 2018,
1584-405: 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
1628-506: 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: Nobody Dies Here Nobody Dies Here (French: Ici, Personne Ne Meurt) is a 2016 French documentary short film directed by Simon Panay. The film has been presented as World Premiere to
1672-523: The names and addresses of certain large donors to the Internal Revenue Service on their annual returns, but this information 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
1716-515: 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
1760-575: The past have included actor Andrew McCarthy , who premiered his directorial debut, News for the Church ; Michael Showalter discussing his feature film The Baxter , and actors Seymour Cassel , Kim Chan , and Ernest Borgnine (2009) who received Festival Lifetime Achievement Awards. Director Blake Edwards received a Festival Lifetime Achievement Award in 2001, which was accepted by his wife, actress/singer, Julie Andrews . Actress Blythe Danner received
1804-410: The payee or the payee's children. The payments are not tax-deductible charitable contributions even if 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
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1848-472: The provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals. An individual may not take 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
1892-405: 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 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
1936-408: 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 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
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