Misplaced Pages

#474525

140-557: The Sea Shepherd Conservation Society ( SSCS ) is a non-profit , marine conservation activism organization based in Friday Harbor on San Juan Island, Washington , in the United States. Sea Shepherd employs direct action tactics to achieve its goals, most famously by deploying its fleet of ships to track, report on and actively impede the work of fishing vessels believed to be engaged in illegal and unregulated activities causing

280-539: A Quiksilver Australia /Sea Shepherd partnership featuring a fundraising clothing line, including board shorts designed by Slater. In 2013 alt-metal band Klogr started supporting Sea Shepherd in Europe through the videos "Guinea Pigs" (2013) and "Zero Tolerance" (2014), featuring images from Sea Shepherd documentaries filmed in Taiji and other missions. The Lush cosmetics company joined with Sea Shepherd to raise awareness about

420-456: A federal court decision in 2018. The origins of 501(c)(4) organizations date back to the Revenue Act of 1913 , which created a new group of tax-exempt organizations dedicated to social welfare in a precursor to what is now Internal Revenue Code Section 501(c)(4). The Protecting Americans from Tax Hikes Act of 2015 introduced a new requirement on 501(c)(4) organizations. Within 60 days of

560-513: A 501(c)(5) organization, that expressly advocates for the election or defeat of a particular political candidate and spends more than $ 250 during a calendar year must disclose the name of each person who contributed more than $ 200 during the calendar year to the Federal Election Commission . The Federal Election Commission is required to enforce this provision based on a federal court decision in 2018. A 501(c)(6) organization

700-419: A 501(c)(6) organization to raise and distribute over $ 250 million during the 2012 election campaigns without disclosing its donors. The group's existence was not publicly known until nearly a year after the election. A business's membership dues paid to a 501(c)(6) organization are generally an ordinary and necessary business expense. The membership dues are tax-deductible in full unless a substantial part of

840-531: A Financial and Management Advisory Board. Sea Shepherd engages in conventional protests and direct actions to protect marine wildlife. Sea Shepherd operations have included interdiction against commercial fishing , shark poaching and finning , seal hunting , and whaling . The group has been active in intervening against fishing and poaching in the South Pacific , the Mediterranean , and in waters around

980-412: A Japanese whaling vessel. In his book, Earthforce! , Watson advises readers to make up facts and figures when they need to and to deliver them to reporters confidently. He also states that the "truth is irrelevant" due to the nature of mass media. In response to criticism that he manipulates the media, Watson has stated: "What we do is provide the media with the kind of stories they can't resist... and this

1120-636: A biotech businessman. The vessel was named MV  Sharpie , and for its maiden mission it will join Operation Milagro in the Gulf of California to help save the endangered vaquita porpoise . The ships of the fleet have flown the flags of a variety of different nations. Canada , Belize , UK and Togo have revoked the registrations of various vessels. Both the Steve Irwin and Bob Barker ships now sail under Dutch flag leading to direct complaints by

1260-414: A club of individuals, and no individual may derive profit from the organization's net earnings. Examples include college alumni associations ; college fraternities or college sororities operating chapter houses for students; country clubs ; amateur sport clubs ; supper clubs that provide a meeting place, library, and dining room for members; hobby clubs ; and garden clubs . A substantial amount of

1400-768: A collective, public or social benefit, as opposed to an entity that operates as a business aiming to generate a profit for its owners. A nonprofit organization is subject to the non-distribution constraint: any revenues that exceed expenses must be committed to the organization's purpose, not taken by private parties. Depending on the local laws, charities are regularly organized as non-profits. A host of organizations may be nonprofit, including some political organizations, schools, hospitals, business associations, churches, foundations, social clubs, and consumer cooperatives. Nonprofit entities may seek approval from governments to be tax-exempt , and some may also qualify to receive tax-deductible contributions, but an entity may incorporate as

1540-424: A delegate structure to allow for the representation of groups or corporations as members. Alternatively, it may be a non-membership organization and the board of directors may elect its own successors. The two major types of nonprofit organization are membership and board-only. A membership organization elects the board and has regular meetings and the power to amend the bylaws. A board-only organization typically has

SECTION 10

#1732852634475

1680-554: A fiscally viable entity. Nonprofits have the responsibility of focusing on being professional and financially responsible, replacing self-interest and profit motive with mission motive. Though nonprofits are managed differently from for-profit businesses, they have felt pressure to be more businesslike. To combat private and public business growth in the public service industry, nonprofits have modeled their business management and mission, shifting their reason of existing to establish sustainability and growth. Setting effective missions

1820-528: A law enforcement mission. A 2008 academic paper by researchers at Monash University in Melbourne , Victoria , concluded that Sea Shepherd's approach could constitute vigilantism , because its seeks to enforce a legal status quo in the face of the international community's "inabilities or unwillingness to do so". Watson left Greenpeace in 1977 after being voted off the board over his confrontational methods. Since then, Greenpeace has criticized Sea Shepherd for

1960-489: A letter of support for Sea Shepherd's volunteers accompanied by a wrathful, scowling statue of the deity Hayagriva , which expresses compassion and determination in overcoming obstacles. However, during a visit to Japan in 2010, the Dalai Lama said that while he agrees with the goal of stopping Japan from hunting whales, they should stop using violent methods to achieve that goal. Sea Shepherd's campaigns have been documented in

2100-471: A low-stress work environment that the employee can associate him or herself positively with. Other incentives that should be implemented are generous vacation allowances or flexible work hours. When selecting a domain name , NPOs often use one of the following: .org , the country code top-level domain of their respective country, or the .edu top-level domain (TLD), to differentiate themselves from more commercial entities, which typically use .com . In

2240-457: A nonprofit entity without having tax-exempt status. Key aspects of nonprofits are accountability, integrity, trustworthiness, honesty, and openness to every person who has invested time, money, and faith into the organisation. Nonprofit organizations are accountable to the donors, founders, volunteers, program recipients, and the public community. Theoretically, for a nonprofit that seeks to finance its operations through donations, public confidence

2380-634: A number of militant actions against whale hunting, driftnet fishing, seal hunting and other related issues" and mentions "activities against logging operations in Canada". In 2007, Ian Campbell , then the Australian Environment Minister and a vigorous critic of Japan's whaling, once opposed Sea Shepherd's tactics, saying that it really put the cause of conservation backwards. Due to the 2008 operations against Canadian seal hunters, Danny Williams , Premier of Newfoundland and Labrador , called Watson

2520-747: A primary benefactor of this organization type, dating to the 19th century. According to the Internal Revenue Service, a 501(c)(5) organization has a duty of providing service to its members first. The organization's benefits may not inure to a specific member, but the rules for inurement vary among the three different types of organizations under this segment. A 501(c)(5) organization can make unlimited corporate, individual, or union contributions. A labor organization may pay benefits to its members because paying benefits improves all members' shared working conditions. An agricultural organization can provide financial assistance to its members in order to improve

2660-417: A public charity's activities can go to lobbying, charities may register for a 501(h) election allowing them to lawfully conduct lobbying activities as long as their financial expenditure does not exceed a specified amount. 501(c)(3) organizations risk loss of tax exempt status if any of these rules are violated. A 501(c)(3) organization is allowed to conduct some or all of its charitable activities outside

2800-684: A self-selected board and a membership whose powers are limited to those delegated to it by the board. A board-only organization's bylaws may even state that the organization does not have any membership, although the organization's literature may refer to its donors or service recipients as 'members'; examples of such organizations are FairVote and the National Organization for the Reform of Marijuana Laws . The Model Nonprofit Corporation Act imposes many complexities and requirements on membership decision-making. Accordingly, many organizations, such as

2940-446: A specific type of business is also not typically qualifying, as that would usually be more of a commercial enterprise. For example, the service of managing health insurance plans for its member businesses is often a commercial enterprise if it is not substantially related to improving the business conditions for specific lines of businesses. An association that promotes the common interests of certain hobbyists would not qualify because

SECTION 20

#1732852634475

3080-471: A strong vision of how to operate the project, try to retain control of the organization, even as new employees or volunteers want to expand the project's scope or change policy. Resource mismanagement is a particular problem with NPOs because the employees are not accountable to anyone who has a direct stake in the organization. For example, an employee may start a new program without disclosing its complete liabilities. The employee may be rewarded for improving

3220-463: A substantial number of these activities, then only the amount of dues or contributions that can be attributed to other activities may be deductible as a business expense. The organization must provide a notice to its members containing a reasonable estimate of the amount related to lobbying and political campaign expenditures, or else it is subject to a proxy tax on its lobbying and political campaign expenditures. It must also state that contributions to

3360-572: A terrorist and said that Sea Shepherd was not welcome in the province. The group has been accused of eco-terrorism by the Japanese government, whose internationally banned whaling program is a principal focus of the Sea Shepherd. It has also been opposed by some countries that also oppose whaling, including Australia and New Zealand. Sea Shepherd has based many of its operations out of Australia with foreign crew members being able to travel in and out of

3500-590: A whole, however, the organization will generally qualify if it also performs other services for its members. Much like 501(c)(4) and 501(c)(5) organizations, 501(c)(6) organizations may also perform some political activities. 501(c)(6) organizations are allowed to attempt to influence legislation that is related to the common business interests of its members. A 501(c)(6) organization may receive unlimited contributions from corporations, individuals, and labor unions. The names and addresses of contributors are not required to be made available for public inspection, with

3640-578: A wide diversity of structures and purposes. For legal classification, there are, nevertheless, some elements of importance: Some of the above must be (in most jurisdictions in the US at least) expressed in the organization's charter of establishment or constitution. Others may be provided by the supervising authority at each particular jurisdiction. While affiliations will not affect a legal status, they may be taken into consideration by legal proceedings as an indication of purpose. Most countries have laws that regulate

3780-553: Is a business league, a chamber of commerce like the U.S. Chamber of Commerce , a real estate board, a board of trade, a professional football league or an organization like the Edison Electric Institute and the Security Industry Association , that are not organized for profit and no part of the net earnings goes to the benefit of any private shareholder or individual. A business league may qualify if it

3920-528: Is a close friend of founder Paul Watson. In 2007, actor Heath Ledger conceived and directed a music video of the Modest Mouse song " King Rat ", intended to raise awareness of the whale hunts taking place each year off the coast of his native Australia. Although Ledger died before the video could be completed, others finished it in his honor and debuted the video online in August 2009. Proceeds from iTunes sales of

4060-399: Is a factor in the amount of money that a nonprofit organization is able to raise. Supposedly, the more a nonprofit focuses on their mission, the more public confidence they will gain. This will result in more money for the organization. The activities a nonprofit is partaking in can help build the public's confidence in nonprofits, as well as how ethical the standards and practices are. There

4200-461: Is a key for the successful management of nonprofit organizations. There are three important conditions for effective mission: opportunity, competence, and commitment. One way of managing the sustainability of nonprofit organizations is to establish strong relations with donor groups. This requires a donor marketing strategy, something many nonprofits lack. Nonprofit organizations provide public goods that are undersupplied by government. NPOs have

4340-482: Is a non-governmental, non-profit environmental organization. In the United States it has a 501(c)(3) tax exempt status. Most of the organization's revenue is spent on its programs – 89.9 percent in 2019, with just 10.1 percent spent on administrative costs and fundraising . Sea Shepherd has also been rated highly for financial transparency and accountability. The group is supported by private and corporate donations, lectures by Watson, internet advertising and grants. It

Sea Shepherd Conservation Society - Misplaced Pages Continue

4480-643: Is a social welfare organization, such as a civic organization or a neighborhood association . An organization is considered by the IRS to be operated exclusively for the promotion of social welfare if it is primarily engaged in promoting the common good and general welfare of the people of the community. Net earnings must be exclusively used for charitable, educational, or recreational purposes. According to The Washington Post , 501(c)(4) organizations: ...are allowed to participate in politics, so long as politics do not become their primary focus. What that means in practice

4620-505: Is also one of Sea Shepherd's British ambassadors. Vegan straight edge band Earth Crisis and Zoltán Téglás of Ignite support SSCS, among other environmental organizations, dedicating songs such as "So Others Live" and "Ultramilitance" to them. Giacomo "Josh" Giorgi, vocalist of now-defunct Italian straight edge hardcore band To Kill is the bosun's mate aboard the MY Steve Irwin . In 2009, professional surfer Kelly Slater joined

4760-442: Is an association of persons having a common business interest, whose purpose is to promote the common business interest and whose activities improve business conditions rather than actually conduct the business itself. Members of the organization must be of the same trade, business, occupation, or profession in order to qualify. A local chamber of commerce or board of trade could qualify for similar reasons except that they may promote

4900-439: Is an important distinction in the US between non-profit and not-for-profit organizations (NFPOs); while an NFPO does not profit its owners, and money goes into running the organization, it is not required to operate for the public good. An example is a club, whose purpose is its members' enjoyment. Other examples of NFPOs include: credit unions, sports clubs, and advocacy groups. Nonprofit organizations provide services to

5040-414: Is an important distinction in the US between non-profit and not-for-profit organizations (NFPOs); while an NFPO does not profit its owners, and money goes into running the organization, it is not required to operate for the public good. An example is a sports club, whose purpose is its members' enjoyment. The names used and precise regulations vary from one jurisdiction to another. According to

5180-485: Is concerned. In many countries, nonprofits may apply for tax-exempt status, so that the organization itself may be exempt from income tax and other taxes. In the United States, to be exempt from federal income taxes, the organization must meet the requirements set forth in the Internal Revenue Code (IRC). Granting nonprofit status is done by the state, while granting tax-exempt designation (such as IRC 501(c) )

5320-404: Is granted by the federal government via the IRS. This means that not all nonprofits are eligible to be tax-exempt. For example, employees of non-profit organizations pay taxes from their salaries, which they receive according to the laws of the country. NPOs use the model of a double bottom line in that furthering their cause is more important than making a profit, though both are needed to ensure

5460-502: Is how we bring attention to what's happening to the whales, the seals, the sharks and the other marine conservation campaigns we're involved in." Sea Shepherd has also used satellite uplinks , webcams, and internet blogging during its operations in the Southern Ocean , and has invited the media to ride along. In 2006, representatives from Seven network and National Geographic magazine, along with documentary filmmakers, accompanied

5600-520: Is named MY  Farley Mowat , after an earlier vessel impounded by the Canadian government, and the other was named MY Jules Verne , after the author of the 1870 novel Twenty Thousand Leagues Under the Seas , but was renamed MV  John Paul DeJoria on January 31, 2017. On December 7, 2017, the organization announced the acquisition of a third Island-class Cutter thanks to a donation from Chris Sharp,

5740-408: Is not classifiable as another category. Currently, no restrictions are enforced on registration of .com or .org, so one can find organizations of all sorts in either of those domains, as well as other top-level domains including newer, more specific ones which may apply to particular sorts of organization including .museum for museums and .coop for cooperatives . Organizations might also register by

Sea Shepherd Conservation Society - Misplaced Pages Continue

5880-402: Is not required to send the notification if the organization was formed on or before July 8, 2016, and it either applied for a determination letter using Form 1024 or filed a Form 990 between December 19, 2015, and July 8, 2016. As of January 2018, the application for recognition of exemption as a 501(c)(4) organization is a new form, Form 1024-A, rather than Form 1024. Between 2010 and 2017,

6020-413: Is operated by volunteers and a small paid staff, and is committed to staying small and with low spending on fundraising or recruitment. Sea Shepherd is governed by a board of directors and several boards of advisers, each addressing an area of expertise. The Scientific, Technical and Conservation Advisory Board includes Earth First! founder Dave Foreman and Horst Klienschmidt, a former deputy chair of

6160-612: Is 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. The IRS explains that to be tax-exempt, "an organization must be organized and operated exclusively for exempt purposes ... and none of its earnings may inure to any private shareholder or individual." Private inurement means that

6300-562: Is related to its purpose. A 501(c)(4) organization may directly or indirectly support or oppose a candidate for public office as long as such activities are not a substantial amount of its activities. A 501(c)(4) organization that lobbies must register with the Clerk of the House if it lobbies members of the House or their staff. Likewise, a 501(c)(4) organization must register with the Secretary of

6440-402: Is related to the common union interests of its members. 501(c)(5) organizations can receive unlimited contributions from corporations, individuals, and labor unions. The names and addresses of contributors are not required to be made available for public inspection. All other information, including the amount of contributions, the description of noncash contributions, and any other information,

6580-418: Is required to be made available for public inspection unless it clearly identifies the contributor. A union membership dues paid to a 501(c)(5) organization are generally an ordinary and necessary business expense. The membership dues are tax-deductible in full unless a substantial part of the 501(c)(5) organization's activities consists of political activity, in which case a tax deduction is allowed only for

6720-524: Is that they must spend less than 50 percent of their money on politics. So long as they don't run afoul of that threshold, the groups can influence elections, which they typically do through advertising. 501(c)(4)s are similar to 501(c)(5)s and 501(c)(6)s in that the organizations may inform the public on controversial subjects and attempt to influence legislation relevant to its program. Unlike 501(c)(3) organizations, they may also participate in political campaigns and elections, as long as their primary activity

6860-591: Is the promotion of social welfare and related to the organization's purpose. The income tax exemption for 501(c)(4) organizations applies to most of their operations, but income spent on political activities—generally the advocacy of a particular candidate in an election—is taxable. An "action" organization generally qualifies as a 501(c)(4) organization. An "action" organization is one whose activities substantially include, or are exclusively, direct or grassroots lobbying related to advocacy for or against legislation or proposing, supporting, or opposing legislation that

7000-411: Is the remuneration package, though many who have been questioned after leaving an NPO have reported that it was stressful work environments and the workload. Public- and private-sector employment have, for the most part, been able to offer more to their employees than most nonprofit agencies throughout history. Either in the form of higher wages, more comprehensive benefit packages, or less tedious work,

7140-472: Is unique in which source of income works best for them. With an increase in NPOs since 2010, organizations have adopted competitive advantages to create revenue for themselves to remain financially stable. Donations from private individuals or organizations can change each year and government grants have diminished. With changes in funding from year to year, many nonprofit organizations have been moving toward increasing

SECTION 50

#1732852634475

7280-618: The Farley Mowat (impounded by the Canadian government, with Sea Shepherd having stated that they have no intention of paying the legal fines and berthage fees to recover their now obsolete vessel) and the Ady Gil , formerly known as the Earthrace (sunk after a collision with the MV ; Shōnan Maru 2 whaling security vessel in early 2010) as well as a number of earlier vessels. Sea Shepherd acquired

7420-561: The Bluefin tuna industry, Prime Minister of Malta Lawrence Gonzi announced that the government would initiate libel proceedings against the Sea Shepherd founder. In May 2012, Watson was detained by German authorities after he arrived at the Frankfurt Airport based on a request from the government of Costa Rica on the charge of violating navigational regulations. The charge stemmed from an altercation in 2002 took place during filming for

7560-489: The Captain Paul Watson Foundation , and a competing Sea Shepherd group called Sea Shepherd Origins. The France, UK, and Brazil chapters of Sea Shepherd have pledged their allegiance to Paul Watson and Sea Shepherd Origins, and have left the umbrella of Sea Shepherd Global. Neither Sea Shepherd Global or the regional chapters that remain loyal to it have issued statements in regard to these events. Sea Shepherd

7700-707: The Galapagos Islands . In addition to their direct action campaigns, Sea Shepherd works on ocean issues such as plastic pollution . Sea Shepherd chapters across the world organize onshore cleanups throughout the year to pick up debris near oceans, streams, and rivers. In April 2018, Sea Shepherd released a PSA that takes an artistic approach to telling target audiences that more than one million marine animals die every year from plastic debris. According to its mission statement, Sea Shepherd "uses innovative direct-action tactics to investigate, document, and take action when necessary to expose and confront illegal activities on

7840-617: The International Court of Justice ruled Japan's whaling program was not for scientific purposes. The Court ordered that Japan "revoke any extant authorization, permit or licence to kill, take or treat whales" and refrain from granting any further permits." In response to the court ruling, Japan cut its annual whaling quota from 915 to 333. The new quota included only minke whales , and ended the hunting of humpback whales and fin whales . Paul Watson said: "I think we've done an amazing job reducing their quotas and saving whales," and claimed

7980-529: The International Whaling Commission (2006). The Legal and Law Enforcement Advisory Board includes Ian Campbell , a former Australian Minister of the Environment and Heritage (2004–07). The Animal Welfare, Humane and Animal Rights Advisory Board included animal rights philosopher Tom Regan , until his death in 2017. There is also a Media and Arts Advisory Board, Photography Advisory Board and

8120-728: The Italian Coast Guard in Sicily (Operation Siracusa), Mexican Navy (Operation Milagro) and the Coastguards of Gabon and São Tomé and Príncipe (Operation Albacore), which saw Gabonese military marines sail aboard Sea Shepherd vessels. In late 2022, a schism occurred after Paul Watson was removed from the board of directors of Sea Shepherd Global, a move which, he says, was due to the organization shifting away from his policy of independent, direct action to one of collaboration with governments. Watson subsequently formed his own organization,

8260-715: The National Center for Charitable Statistics (NCCS), there are more than 1.5 million nonprofit organizations registered in the United States , including public charities , private foundations , and other nonprofit organizations. Private charitable contributions increased for the fourth consecutive year in 2017 (since 2014), at an estimated $ 410.02 billion. Out of these contributions, religious organizations received 30.9%, education organizations received 14.3%, and human services organizations received 12.1%. Between September 2010 and September 2014, approximately 25.3% of Americans over

8400-470: The Netflix documentary Seaspiracy , TV series Whale Wars , and TV series Ocean Warriors produced by Animal Planet / Discovery Channel , and in books by current and past members including: Sea Shepherd website . Non-profit A nonprofit organization ( NPO ), also known as a nonbusiness entity , nonprofit institution , or simply a nonprofit , is a legal entity organized and operated for

8540-644: The Ocean 7 Adventurer for its 2010/11 campaign against Japanese whaling in the Antarctic. In November 2010, Mayor Brad Pettitt of Fremantle, Western Australia , christened the vessel Gojira with Fremantle as its home port, making this the first Sea Shepherd ship registered in Australia, with an Australian crew. The Gojira was renamed MV  Brigitte Bardot in May 2011 after complaints of copyright infringement by Toho . For

SECTION 60

#1732852634475

8680-651: The Tasmanian Greens and the former Greens Senator Bob Brown , has endorsed and supported Sea Shepherd in various ways, including through advocacy within the Australian government and public endorsement of the group. However, when the Steve Irwin returned to Hobart , Tasmania , in February 2009, Australian Federal Police seized film footage and the ship's logs, reportedly prompted by complaints from Japan. Brown demanded that

8820-587: The Wikimedia Foundation , have formed board-only structures. The National Association of Parliamentarians has generated concerns about the implications of this trend for the future of openness, accountability, and understanding of public concerns in nonprofit organizations. Specifically, they note that nonprofit organizations, unlike business corporations, are not subject to market discipline for products and shareholder discipline of their capital; therefore, without membership control of major decisions such as

8960-595: The World Charter for Nature adopted by the United Nations . Australia has declared Japan's hunt in the Southern Ocean Whale Sanctuary to be illegal, and federal court judge Jim Allsop has stated "there is no practical mechanism by which orders of this court can be enforced". The lack of official enforcement mechanisms in that law prompted Sea Shepherd to adopt, without official sanction, what it sees as

9100-439: The 1914 Clayton Antitrust Act or the 1914 Federal Trade Commission Act . IRC 501(c)(6) amendment was enacted in 1966 to ensure that a professional football league's exemption would not be jeopardized because it administered a players' pension fund. Additionally, a professional sports league's exemption is not to be jeopardized because its primary source of revenue is the sale of television broadcasting rights to its games because

9240-426: The 1990s the group is described as having undertaken a shift in its public attitude. Having previously argued primarily from an ethical viewpoint, Sea Shepherd began to describe itself as an anti-poaching agency, a claim it based on its interpretation of the maritime and conservation law . The decade also saw the organization make more progress in saving wildlife, including by teaming up with other groups to reduce

9380-472: The 2011–2012 Antarctic campaign, the organization acquired drone aircraft to assist in their surveillance of the whaling ships. In July 2012, Sam Simon , a co-creator of The Simpsons , reportedly donated money to purchase the fourth vessel, a former German icebreaker . The actual ship however turned out to be a former Japanese weather survey vessel, now called the MY Sam Simon . On October 18, 2014,

9520-436: The 2012 election season. Every organization, including a 501(c)(4) organization, that expressly advocates for the election or defeat of a particular political candidate and spends more than $ 250 during a calendar year must disclose the name of each person who contributed more than $ 200 during the calendar year to the Federal Election Commission . The Federal Election Commission is required to enforce this provision based on

9660-457: The 501(c)(6) organization's activities consists of political activity, in which case a tax deduction is allowed only for the portion of membership dues that are for other activities. Every organization, including a 501(c)(6) organization, that expressly advocates for the election or defeat of a particular political candidate and spends more than $ 250 during a calendar year must disclose the name of each person who contributed more than $ 200 during

9800-477: The 990 form. 501(c)(3) tax-exemptions apply to entities that are organized and operated exclusively for religious , charitable , scientific , literary , or educational purposes; or for testing for public safety, to foster national or international amateur sports competition, or for the prevention of cruelty to children or animals . The 501(c)(3) exemption also applies for any unincorporated community chest , fund, cooperating association , or foundation that

9940-647: The Australian Prime Minister, Kevin Rudd , order their immediate return, but a spokesman for the Home Affairs Minister said it was a federal police matter. In 2013, Julie Bishop , the Foreign Minister of Australia, told the press club of Japan, "We do not, and will never, condone reckless, dangerous, unlawful behaviour. And where it occurs on the high seas, we will unreservedly condemn it. The fact that

10080-453: The Form 990-EZ or Form 990-PF) must be available for public inspection and photocopying at the offices of the exempt organization, through a written request and payment for photocopies by mail from the exempt organization, or through a direct Form 4506-A "Request for Public Inspection or Copy or Political Organization IRS Form" request to the IRS of for the past three tax years. Form 4506-A also allows

10220-626: The ICR's preliminary injunction against SSCS. The ICR and Kyodo Senpaku appealed and, on December 17, 2012, the United States Court of Appeals for the Ninth Circuit issued an injunction against Paul Watson and Sea Shepherd and requiring them to stay at least 500 yd (457 m) from ICR vessels. After the court ruling, Paul Watson stepped down and Bob Brown succeeded as the leader of Sea Shepherd, which launched an ultimately rejected appeal to have

10360-1006: The IRS Publication 557, in the Organization Reference Chart section, the following is an exact list of 501(c) organization types (29 in total) and their corresponding descriptions. Under Section 511, a 501(c) organization is subject to tax on its " unrelated business income ", whether or not the organization actually makes a profit, but not including selling donated merchandise or other business or trade carried on by volunteers, or certain bingo games. Disposal of donated goods valued over $ 2,500, or acceptance of goods worth over $ 5,000 may also trigger special filing and record-keeping requirements. Tax exemption does not excuse an organization from maintaining proper records and filing any required annual or special-purpose tax returns , e.g., 26 U.S.C.   § 6033 and 26 U.S.C.   § 6050L . Prior to 2008, an annual return

10500-423: The Internal Revenue Service does not consider hobbies to be activities conducted as businesses. An organization whose primary activity is advertising the products or services of its members does not qualify because the organization is performing a service for its members rather than promoting common interests. If an organization's primary activity is advertising the products or services of its members' industry as

10640-540: The Japanese government towards Dutch ambassadors. The Netherlands consequently considered revoking the registrations for both vessels but finally decided not to do so. In testimony on " The Threat of Eco-Terrorism " given to a US congressional subcommittee in 2002, Sea Shepherd was the first group mentioned by an FBI official for having attacked commercial fishing operations by cutting drift nets . An earlier Canadian intelligence report on " single issue terrorism " stated that "Watson and his supporters have been involved in

10780-738: The Japanese whaling vessel Yushin Maru No. 3 , tearing a gash in the hull of the Bob Barker . In December 2014, the Bob Barker began its pursuit of the illegal fishing vessel, the FV Thunder , part of the Bandit 6 and involved in illegally fishing the Patagonian toothfish , which became the longest chase in nautical history covering over 10,000 nautical miles and lasting 110 days. The group also formerly operated

10920-452: The NPO's reputation, making other employees happy, and attracting new donors. Liabilities promised on the full faith and credit of the organization but not recorded anywhere constitute accounting fraud . But even indirect liabilities negatively affect the financial sustainability of the NPO, and the NPO will have financial problems unless strict controls are instated. Some commenters have argued that

11060-480: The Sea Shepherd crew, including concussions and complications from chemical attacks. Watson considers the actions of Sea Shepherd to be against criminal operations and has called the group an anti-poaching organization. Critics claim that Sea Shepherd's actions constitute violations of international law, while Watson has stated that Sea Shepherd believes that their actions constitute an attempt to enforce international conservation laws and international maritime law under

11200-425: The Sea Shepherd visits Australian ports or some of the Sea Shepherd fleet might be registered in Australia is not indicative in any way of the Australian government's support for the organisation." When Sea Shepherd indicated it was abandoning pursuit of Japanese whalers in 2017, Watson noted the hostility of the governments in the US, Australia and New Zealand , which he accused of acting "in league with Japan" against

11340-552: The Senate if it lobbies members of the Senate or their staff. In addition, the 501(c)(4) organization must either inform its members the amount it spends on lobbying or pay a proxy tax to the Internal Revenue Service. Lobbying expenses and political expenses are not deductible as business expenses. The use of 501(c)(4), 501(c)(5), and 501(c)(6) organizations has been affected by the 2007 case FEC v. Wisconsin Right to Life, Inc. , in which

11480-548: The Supreme Court struck down the part of the McCain-Feingold Act that prohibited 501(c)(4)s, 501(c)(5)s, and 501(c)(6)s from broadcasting electioneering communications. The Act defined an electioneering communication as a communication that mentions a candidate's name 60 days before a primary or 30 days before a general election. Contributions to 501(c)(4) organizations are not tax-deductible as charitable donations unless

11620-404: The United States. 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 the 501(c)(3) organization is not merely serving as an agent or conduit of a foreign charitable organization. Additional procedures are required of 501(c)(3) organizations that are private foundations . A 501(c)(4) organization

11760-486: The actions of Sea Shepherd were a major factor behind Japan's decision. In 2017, Sea Shepherd said it would stop sending ships to the Antarctic Ocean in pursuit of Japanese whalers, citing Japan's increased use of military surveillance satellites and passage of anti-terrorism laws specifically to thwart Sea Shepherd. Japan passed new anti-terrorism legislation in view of the coming 2020 Olympics , but among its elements,

11900-621: The actor Martin Sheen unveiled Sea Shepherd's newest vessel, R/V Martin Sheen , named in his honor, and captained by Oona Layolle of France. The name of this vessel carries the prefix "R/V" because it will be engaged in direct action as a research vessel. In January 2015, two decommissioned, 30-knot, Island-class Coast Guard cutters were spotted flying the Sea Shepherd flag in Annapolis Yacht Basin. In June 2015, Sea Shepherd revealed on their website that they had purchased these vessels. One

12040-461: The age of 16 volunteered for a nonprofit. In the United States, both nonprofit organizations and not-for-profit organizations are tax-exempt. There are various types of nonprofit exemptions, such as 501(c)(3) organizations that are a religious, charitable, or educational-based organization that does not influence state and federal legislation, and 501(c)(7) organizations that are for pleasure, recreation, or another nonprofit purpose. There

12180-649: The appropriate country code top-level domain for their country. In 2020, nonprofit organizations began using microvlogging (brief videos with short text formats) on TikTok to reach Gen Z, engage with community stakeholders, and overall build community. TikTok allowed for innovative engagement between nonprofit organizations and younger generations. During COVID-19, TikTok was specifically used to connect rather than inform or fundraise, as its fast-paced, tailored For You Page separates itself from other social media apps such as Facebook and Twitter. Some organizations offer new, positive-sounding alternative terminology to describe

12320-401: The best of the newly minted workforce. It has been mentioned that most nonprofits will never be able to match the pay of the private sector and therefore should focus their attention on benefits packages, incentives and implementing pleasurable work environments. A good environment is ranked higher than salary and pressure of work. NPOs are encouraged to pay as much as they are able and offer

12460-536: The broadcasting of games increases public awareness of the sport. In 2013, Senator Tom Coburn introduced legislation to disallow a tax exemption for the National Football League , the Professional Golfers' Association of America , and other professional sports organizations. Coburn estimated the tax exemption cost $ 100 million, but he said he could not get other members of Congress to support

12600-600: The calendar year to the Federal Election Commission . The Federal Election Commission is required to enforce this provision based on a federal court decision in 2018. The predecessor of IRC 501(c)(6) was enacted as part of the Revenue Act of 1913 likely due to a U.S. Chamber of Commerce request for an exemption for nonprofit "civic" and "commercial" organizations, which resulted in IRC 501(c)(4) for nonprofit "civic" organizations and IRC 501(c)(6) for nonprofit "commercially-oriented" organizations. The Revenue Act of 1928 amended

12740-408: The common economic interests of all the commercial enterprises in a given trade or community. In order to qualify for a tax-exemption under section 501(c)(6), the organization must specify that it seeks to promote and improve business condition for a specific type of business. Improving business conditions for all types of businesses is not generally qualifying. Similarly, providing a service for

12880-565: The community; for example aid and development programs, medical research, education, and health services. It is possible for a nonprofit to be both member-serving and community-serving. Nonprofit organizations are not driven by generating profit, but they must bring in enough income to pursue their social goals. Nonprofits are able to raise money in different ways. This includes income from donations from individual donors or foundations; sponsorship from corporations; government funding; programs, services or merchandise sales, and investments. Each NPO

13020-725: The conditions of those engaged in agricultural pursuits generally. Members can benefit in incidental ways from the organization's exempt activities as long as the benefits are available to all persons. The first exemption for labor organizations from corporate income tax was enacted as part of the Payne–Aldrich Tariff Act of 1909 . The Revenue Act of 1913 excluded "labor, agricultural, or horticultural organizations" from income tax liability. Much like 501(c)(4) and 501(c)(6) organizations, 501(c)(5) organizations may also perform some political activities. 501(c)(5) organizations are allowed to attempt to influence legislation that

13160-607: The country on tourist visas , but in October 2009, the Australian Immigration Department imposed additional criminal background checks on Watson and his first officer, Peter Hammarstedt, when they applied for visas. Watson criticized the action as a submission to Japanese pressure by the Rudd government . The Australian government rejected the idea it had delayed the visas, and on October 20, 2009, they were issued. By contrast,

13300-503: The devastation. Sea Shepherd also cooperated with other governments against maritime poaching , including in Costa Rica , though not always with good outcomes. In 2008, Sea Shepherd conducted two trips around Antarctica to disrupt illegal whaling practices. Since 2016, Sea Shepherd has increasingly co-operated with national governments in assisting anti-poaching activity in national territorial waters and marine reserves , including with

13440-402: The diversity of their funding sources. For example, many nonprofits that have relied on government grants have started fundraising efforts to appeal to individual donors. Most nonprofits have staff that work for the company, possibly using volunteers to perform the nonprofit's services under the direction of the paid staff. Nonprofits must be careful to balance the salaries paid to staff against

13580-619: The documentary Sharkwater , in which Sea Shepherd contended that the other vessel was shark finning in Guatemalan waters. Watson subsequently skipped bail and went into hiding. The Costa Rican government subsequently requested the Interpol to issue a Red Notice arrest request for Watson to its member countries. Watson said on the Discovery Channel in 2009 that the Dalai Lama had sent

13720-432: The election of the board, there are few inherent safeguards against abuse. A rebuttal to this might be that as nonprofit organizations grow and seek larger donations, the degree of scrutiny increases, including expectations of audited financial statements. A further rebuttal might be that NPOs are constrained, by their choice of legal structure, from financial benefit as far as distribution of profit to members and directors

13860-475: The establishment and management of NPOs and that require compliance with corporate governance regimes. Most larger organizations are required to publish their financial reports detailing their income and expenditure publicly. In many aspects, they are similar to corporate business entities though there are often significant differences. Both not-for-profit and for-profit corporate entities must have board members, steering-committee members, or trustees who owe

14000-421: The exception of a 501(c)(6) organization that makes independent expenditures . All other information, including the amount of contributions, the description of non-cash contributions, and any other information, is required to be made available for public inspection unless it clearly identifies the contributor. The U.S. Chamber of Commerce is a large political spender, and Freedom Partners used its status as

14140-410: The exclusively religious activities of any religious order; and religious organizations; and most organizations whose annual gross receipts are less than $ 5,000. Failure to file such timely returns and to make other specific information available to the public also is prohibited. Between 2010 and 2017 the IRS revoked the nonprofit status of more than 760,000 nonprofit organizations for failing to file

14280-456: The forces within Japan which could actually bring whaling to an end". In his 2009 book, Whaling in Japan , Jun Morikawa stated that Sea Shepherd's confrontational tactics had strengthened Japan's resolve to continue with its whaling program by helping to rally domestic support from Japanese citizens who might otherwise have been ambivalent about the practice of hunting and eating whales. In March 2014

14420-408: The group during protests. Actors including Edward Norton , Pierce Brosnan , Christian Bale , Clive Standen and Emily Deschanel have supported the group through contributions, while William Shatner has also been mentioned as supporting the group. Actress and model Pamela Anderson is an active spokesperson for the group, has participated in several campaigns, served on the board of directors and

14560-419: The group's tactics, particularly regarding its interaction with whaling ships while at sea. The rival environmental group maintains Sea Shepherd is a violent organization whose tactics may endanger the lives of fishermen and whalers, and has labelled Watson an extremist. Greenpeace has also stated: "By making it easy to paint anti-whaling forces as dangerous, piratical terrorists , Sea Shepherd could undermine

14700-576: The group. In a television series entitled Whale Wars , Discovery Communications , Inc. documented Sea Shepherd's 2008/09 Antarctic campaign against Japanese whalers, following events on the Steve Irwin . The program premiered on November 7, 2008, on Discovery's Animal Planet network. Sea Shepherd has received financial contributions from celebrities and businessmen such as entrepreneur Steve Wynn , television personality Bob Barker , and John Paul DeJoria , as well as other celebrities. Martin Sheen , Daryl Hannah , and Richard Dean Anderson have joined

14840-640: The high seas". In addition to the organization's role of documenting and reporting violations of conservation laws , Sea Shepherd operations have utilized direct, non-lethal tactics including scuttling and disabling whaling vessels at harbor, intervening in Canadian and Namibian seal hunts , shining laser light at whalers, throwing bottles of foul-smelling butyric acid onto vessels at sea, boarding whaling vessels to protest while at sea, and seizing and destroying drift nets at sea. Sea Shepherd argues that these tactics are necessary to uncover and impede actions that violate international laws protecting wildlife, as

14980-699: The ice. The sealers were not charged with any crime, but the activists were arrested and later convicted for approaching too close to the hunt. In 2008, fishermen in the French islands of Saint Pierre and Miquelon cut the mooring lines of the Farley Mowat after hearing Watson make disparaging comments about the deaths of four seal hunters. In 2009, Paul Watson claimed the organization has sunk ten whaling ships while also destroying millions of dollars worth of equipment. Their practice of attacking and sinking other ships has led to reports of injuries to other sailors as well as

15120-455: The illegal nets that trap and drown vaquita porpoises in the Gulf of California . In January 2021, Sea Shepherds had to leave the Gulf after a New Year's Eve attack where a fisherman rammed a Sea Shepherd vessel. One fisherman died of injuries sustained during the attack. Mexico has invited Sea Shepherd back to help save the vaquita, but will no longer allow them to remove nets. Sea Shepherd refer to

15260-651: The injunction set aside. On the appeal's conclusion, the Court of Appeals stated that SSCS's activities were "the very embodiment of piracy ". This reversed a previous decision by Richard A. Jones , who was removed as trial judge for abuse of discretion. As a result, Paul Watson and US members of Sea Shepherd are currently prohibited by US courts from approaching Japanese whalers, even if they are observed acting in defiance of international law , including by killing whales in protected waters. In March 2012, reacting to Paul Watson's allegation that Maltese politicians were bribed by

15400-506: The international community has shown itself unwilling or unable to stop species-endangering whaling and fishing practices. Sea Shepherd staff and equipment have also been on the receiving end of physical violence by members of the fishing industry. In November 1998, Makah seized an inflatable boat belonging to the group and threw rocks at the Sea Shepherd's Sirenian in response to protests over their whale hunt. In 2005, 11 Sea Shepherd crew were involved in an altercation with sealers while on

15540-460: The legislation. A 501(c)(7) organization is a social or recreational club that is organized for pleasure, recreation, and other nonprofitable purposes. Members must share interests and have a common goal directed toward pleasure and recreation, and the organization must provide opportunities for personal contact among members. The organization's facilities and services must be open to its members and their guests only. The organization must be

15680-511: The money paid to provide services to the nonprofit's beneficiaries. Organizations whose salary expenses are too high relative to their program expenses may face regulatory scrutiny. A second misconception is that nonprofit organizations may not make a profit. Although the goal of nonprofits is not specifically to maximize profits, they still have to operate as a fiscally responsible business. They must manage their income (both grants and donations and income from services) and expenses so as to remain

15820-689: The new law declared the presence of eco-activist vessels near whalers a terrorist offence. The combined measures were deemed to make Sea Shepherd's Antarctic operations no longer productive, with Watson noting his organisation "cannot compete with their military-grade technology". The Sea Shepherd Conservation Society has been called "media savvy" for their use of the press. The group has worked with journalists and has made statements through press releases to spread its message during various campaigns. Watson's public relations efforts are shown in an episode of Whale Wars when he creates an international "media storm" after two Sea Shepherd crewmembers are detained on

15960-445: The nonprofit sector today regarding newly graduated workers, and to some, NPOs have for too long relegated hiring to a secondary priority, which could be why they find themselves in the position many do. While many established NPOs are well-funded and comparative to their public sector competitors, many more are independent and must be creative with which incentives they use to attract and maintain people. The initial interest for many

16100-511: The number of 501(c)(4) organizations dropped from almost 140,000 to fewer than 82,000. In 2017 revocations of 501(c)(4) groups comprised 58% which usually is only 15% of the total nonprofits which have their tax status revoked by the IRS for their failure to file Form 990. A 501(c)(5) organization is a labor organization, an agricultural organization, or a horticultural organization. Labor unions, county fairs, and flower societies are examples of these types of groups. Labor union organizations were

16240-660: The organisation. Officials in Japan have attempted to combat Sea Shepherd at the highest levels, discussing the revocation of the group's tax exempt status with their counterparts in the United States. In December 2011, the Institute of Cetacean Research (ICR) and Kyodo Senpaku Kaisha, the two Japanese organizations which operate Japan's whaling program, requested an injunction in the US district court in Seattle to stop Sea Shepherd's operations against Japanese whalers. The federal court denied

16380-411: The organization a fiduciary duty of loyalty and trust. A notable exception to this involves churches , which are often not required to disclose finances to anyone, including church members. In the United States, nonprofit organizations are formed by filing bylaws, articles of incorporation , or both in the state in which they expect to operate. The act of incorporation creates a legal entity enabling

16520-720: The organization are not deductible as charitable contributions during fundraising. A 501(c)(4) organization is not required to disclose their donors publicly, with the exception of organizations that make independent expenditures as of 2018. The former complete lack of disclosure led to extensive use of the 501(c)(4) provisions for organizations that are actively involved in lobbying , and has become controversial. Criticized as " dark money ", spending from these organizations on political advertisements has exceeded spending from Super PACs . Spending by organizations that do not disclose their donors increased from less than $ 5.2   million in 2006 to well over $ 300   million during

16660-400: The organization is either a volunteer fire department or a veterans organization. Dues or contributions to 501(c)(4) organizations may be deductible as a business expense under IRC 162, although amounts paid for intervention or participation in any political campaign, direct lobbying, grass roots lobbying, and contact with certain federal officials are not deductible. If a 501(c)(4) engages in

16800-452: The organization to be treated as a distinct body (corporation) by law and to enter into business dealings, form contracts, and own property as individuals or for-profit corporations can. Nonprofits can have members, but many do not. The nonprofit may also be a trust or association of members. The organization may be controlled by its members who elect the board of directors , board of governors or board of trustees . A nonprofit may have

16940-708: The organization was against Canadian seal hunting in the Gulf of St. Lawrence in March 1979. The same year, the Sea Shepherd also rammed an unregulated Portuguese whaling vessel, the notorious Sierra . After the Portugal campaign, the first Sea Shepherd had to be scuttled , but Watson sold the story to raise money to fund his next vessel. He then spent the 1980s undertaking a variety of controversial and dangerous operations in support of various marine conservation aims, and physically intervened against Russian, Spanish, Norwegian, Icelandic, Makah , Faroese , and Japanese whalers. In

17080-409: The organization's assets must not unduly benefit a person. Organizations described in section 501(c)(3) are prohibited from conducting political campaign activities to intervene in elections to public office. On the other hand, public charities (but not private foundations) may conduct a limited amount of lobbying to influence legislation. Although the law states that "No substantial part..." of

17220-414: The organization's formation, a 501(c)(4) organization is required to file Form 8976 with the Internal Revenue Service as notification that it is operating as a section 501(c)(4) organization. The Internal Revenue Service will acknowledge receipt of the notification, but the acknowledgment is not a determination that the organization qualifies for section 501(c)(4) tax-exempt status. A 501(c)(4) organization

17360-508: The organization's sustainability. An advantage of nonprofits registered in the UK is that they benefit from some reliefs and exemptions. Charities and nonprofits are exempt from Corporation Tax as well as the trustees being exempt from Income Tax. There may also be tax relief available for charitable giving, via Gift Aid, monetary donations, and legacies. Founder's syndrome is an issue organizations experience as they expand. Dynamic founders, who have

17500-418: The portion of membership dues that are for other activities. Because associations involved in fishing and seafood harvesting were having difficulties qualifying for reduced postal rates, in 1976 Congress established Internal Revenue Code Section 501(5) to define "agriculture" as the art or science of cultivating land, harvesting crops or aquatic resources, or raising livestock. Every organization, including

17640-617: The practice of shark finning in 2008. Lush produced 'Shark Fin Soap' (punning on ' shark fin soup '); all sale proceeds were directed to Sea Shepherd. In Tasmania , Sea Shepherd has been banned from participation in the Australian Wooden Boat Festival on the grounds that its presence could jeopardize the reputation of the organization which aims to celebrate maritime heritage, but not modern maritime issues in Australian waters. For years, Mexico depended on Sea Shepherd to remove

17780-530: The prevalence of driftnet fishing. In 1994, Sea Shepherd sank an illegal Norwegian whaling vessel. However, no charges were brought as the vessel had been involved in even more illegal behavior than anticipated by the authorities. The organization began in the 2000s by assisting with the clean up of the Petrobras oil spill , Brazil 's worst oil spill to date, after being contracted by the Rio government to mitigate against

17920-550: The public and private sectors have enjoyed an advantage over NPOs in attracting employees. Traditionally, the NPO has attracted mission-driven individuals who want to assist their chosen cause. Compounding the issue is that some NPOs do not operate in a manner similar to most businesses, or only seasonally. This leads many young and driven employees to forego NPOs in favor of more stable employment. Today, however, nonprofit organizations are adopting methods used by their competitors and finding new means to retain their employees and attract

18060-508: The public inspection or photocopying access to Form 1023 "Application for Recognition of Exemption" or Form 1024, Form 8871 "Political Organization Notice of Section 527 Status", and Form 8872 "Political Organization Report of Contribution and Expenditures". Internet access to many organizations' 990 and some other forms are available through GuideStar . Certain organizations are exempt from filing Form 990, such as churches, their integrated auxiliaries, and conventions or associations of churches;

18200-483: The receipt of significant funding from large for-profit corporations can ultimately alter the NPO's functions. A frequent measure of an NPO's efficiency is its expense ratio (i.e. expenditures on things other than its programs, divided by its total expenditures). Competition for employees with the public and private sector is another problem that nonprofit organizations inevitably face, particularly for management positions. There are reports of major talent shortages in

18340-621: The sector in its own terms, without relying on terminology used for the government or business sectors. However, use of terminology by a nonprofit of self-descriptive language that is not legally compliant risks confusing the public about nonprofit abilities, capabilities, and limitations. 501 (c)#501(c)(3) For example, a nonprofit organization may be tax-exempt under section 501(c)(3) if its primary activities are charitable, religious, educational, scientific, literary, testing for public safety, fostering amateur sports competition, or preventing cruelty to children or animals . According to

18480-558: The sector. The term civil society organization (CSO) has been used by a growing number of organizations, including the Center for the Study of Global Governance . The term citizen sector organization (CSO) has also been advocated to describe the sector – as one of citizens, for citizens – by organizations including Ashoka: Innovators for the Public . Advocates argue that these terms describe

18620-671: The ships it has operated as Neptune's Navy . As of 2021, the conservation society operates 12 ships: Ocean Warrior , Brigitte Bardot , Bob Barker , Steve Irwin , Sam Simon , John Paul DeJoria , Farley Mowat , Sharpie , Jairo Mora Sandoval , White Holly , Martin Sheen and Sea Eagle . The Steve Irwin was obtained in 2007 and originally called the Robert Hunter , named in honor of Robert Hunter , co-founder of Greenpeace . Irwin's widow, Terri , gave her support to Sea Shepherd, saying: "Whales have always been in Steve's heart and in 2006 he

18760-455: The statute to include real estate boards. In 1966, professional football leagues were added to the described organizations. The Revenue Act of 1913 related to professional football leagues had both antitrust and tax provisions: The antitrust provision was enacted to permit the merger of the National and American Football Leagues to go forward without fear of an antitrust challenge under either

18900-486: The traditional domain noted in RFC   1591 , .org is for "organizations that didn't fit anywhere else" in the naming system, which implies that it is the proper category for non-commercial organizations if they are not governmental, educational, or one of the other types with a specific TLD. It is not designated specifically for charitable organizations or any specific organizational or tax-law status, but encompasses anything that

19040-408: The unsustainable exploitation of marine life. Sea Shepherd has been criticised by some environmental groups and national governments that oppose its tactics. The Japanese government, whose whaling industry is a leading target of the organization's efforts, has called Sea Shepherd eco-terrorists for "impeding their research". The predecessor organization of Sea Shepherd, the "Earth Force Society",

19180-482: The video in its first month of release were donated to Sea Shepherd. From the music industry, Anthony Kiedis of the Red Hot Chili Peppers , Leona Lewis , Rick Rubin , and the groups Hawkwind , The Red Paintings , Propagandhi , Gojira , Parkway Drive , Heaven Shall Burn , Stick to Your Guns , The Amity Affliction and Architects have financially supported Sea Shepherd. Architects vocalist Sam Carter

19320-555: Was formed in 1977, after its founder, Paul Watson was ousted from the board of Greenpeace for disagreements over his direct action activism which clashed with their pacifist nature. Watson soon left Greenpeace. Initially without funding and with only a small group of supporters, Watson convinced Cleveland Amory , head of the Fund for Animals, to fund Watson's first vessel, the Sea Shepherd in 1978. The first direct action undertaken by

19460-468: Was investigating the possibility of joining the Sea Shepherd on part of its journey to defend these beautiful animals." The other ship, the 1200 ton Bob Barker , was named after well-known television game show host and animal activist Bob Barker , who made the purchase in Ghana of the retired Norwegian whaling vessel possible with a donation of US$ 5 million. In February 2010, the Bob Barker collided with

19600-858: Was not generally required from an exempt organization accruing less than $ 25,000 in gross income yearly. Since 2008, most organizations whose annual gross receipts are less than $ 50,000 must file an annual information return known as Form 990-N . Form 990-N must be submitted electronically using an authorized IRS e-file provider. Form 990, Form 990-EZ, and Form 990-PF may be filed either by mail or electronically through an authorized e-file provider. Failure to file required returns such as Form 990 (Return of Organization Exempt From Income Tax) may result in fines of up to $ 250,000 per year. Exempt or political organizations, excluding churches or similar religious entities, must make their returns, reports, notices, and exempt applications available for public inspection. The organization's Form 990 (or similar such public record as

#474525