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59-556: The Sutherland Institute is a 501(c)(3) organization, which is the IRS tax designation for a non-profit that is eligible for tax-deductible donations. According to the Institute's website, Sutherland does not perform contract work or accept government grants. The Institute's name is derived from George Sutherland , the first Utahn to serve on the US Supreme Court . Sutherland also served as

118-678: A Bachelors of Arts degree in English in 1963. He attended the Wharton School of Business at the University of Pennsylvania , where he received an MBA in 1964. He was a Richard M. Weaver Fellow at Georgetown University and the London School of Economics . In 1981, he received a PhD in political science from the University of Edinburgh in Scotland, where his doctoral thesis, The evolution of

177-789: A conservative think tank in 1973 and served as its president from 1977 to 2013 and again from 2017 to 2018. Feulner was born in Chicago , Illinois, on August 12, 1941, to Helen Joan (née Franzen) and Edwin John Feulner, the owner of a Chicago real estate firm. He has three sisters: Mary Ann, Joan, and Barbara. The family comes from a line of devout Roman Catholic German Americans . Three of his maternal uncles were parish priests. Feulner attended Immaculate Conception High School in Elmhurst, Illinois and Regis University in Denver , where he graduated with

236-530: 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

295-476: A "senior adviser." And Belle Haven's chief operating officer, Ken Sheffer, is the former head of Heritage's Asia office and is still on Heritage's payroll as a $ 75,000-a-year consultant," The Washington Post reported. The Heritage Foundation responded by denying any conflict of interest, stating that its views on Malaysia changed following the country's cooperation with the U.S. after the September 11 attacks, and

354-501: A United States Senator prior to being appointed to the bench in 1922. The Sutherland Institute was founded in 1995 by Gaylord K. Swim . Swim was a noted Utah businessman and philanthropist. He died in 2005. Rick B. Larsen serves as President and CEO of the Institute. Prior presidents include Paul Mero who served from 2000 until 2014, when he stepped down at the board's request. He was replaced by Stanford Swim, son of founder Gaylord Swim, as Interim President. In March 2016, Boyd Matheson,

413-495: A booming enterprise of conservative ideals, eventually creating a think tank that Newt Gingrich , in a New York Times column, called "the Parthenon of the conservative metropolis." This new marketing strategy was called the "briefcase test", a concept that revolutionized the influence of think tanks on public policy and boosted Heritage's popularity, referring to a focus on easily accessed, timely, concise research that could fit in

472-633: A briefcase. A further fillip was the foundation's publishing of policy reports and papers ahead of related legislation, rather than waiting until legislation had been passed, which had been the approach of most think tanks at the time. Feulner told The Washington Examiner , "it doesn't do us any good to have great ideas if we are not out there peddling our products." Within a year and a half of Feulner becoming president, Heritage's budget increased to $ 2.5 million and its donor pool grew to about 120,000. Under his leadership, Heritage ultimately grew to 250 employees and, with annual income of about $ 80 million and

531-509: 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

590-595: 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

649-544: 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

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708-440: A donor pool of about 600,000, became one of the world's largest think tanks. In 1997, Feulner and its Asia policy expert Ken Sheffer co-founded Belle Haven Consultants , a Hong Kong -based for-profit consulting firm that represented Malaysia -based clients. Belle Haven Consultants, in turn, paid over $ 1 million in fees to lobbying firms, which ultimately registered with the U.S. Department of Justice as foreign agents under

767-411: 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

826-890: A former chief of staff for US Senator Mike Lee , was appointed president of the think tank until he stepped down in January 2018 for a position at Deseret News and Larsen (then Vice President of Development) was appointed by the board. In 2016, the Institute had fifteen staffers and a $ 3 million annual budget. The Sutherland Institute was founded in 1995 by Gaylord Swim (1948 – 2005) who was its "primary benefactor". Defunct Newspapers Journals TV channels Websites Other Economics Gun rights Identity politics Nativist Religion Watchdog groups Youth/student groups Miscellaneous Other The Institute's policy research on Utah's economy has focused on issues such as health care and property tax reform. The Institute has advocated for increased charity health care as

885-444: 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

944-774: 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

1003-569: A member of the board of the National Chamber Foundation , the Institut d'Etudes Politiques, and the board of trustees and a life trustee of Regis University , his undergraduate alma mater. He became a member of the advisory council of the Victims of Communism Memorial Foundation , and was the foundation's chair in 2021. Among other executive and advisory roles, Feulner was president of

1062-458: A method to provide health services for the uninsured (in place of government welfare or assistance programs). Sutherland has advocated for greater educational freedom and less reliance on public schools. In March 2007, Utah became the first state to pass a universal school voucher law. The voucher law, which was supported by the Institute, was overturned by referendum vote in November 2007. During

1121-467: 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

1180-641: A role he briefly resumed in 2017 following the 2016 election of Donald Trump . In September 2023, Feulner endorsed Mike Pence in the 2024 Republican presidential primaries ; Pence dropped out of the race the following month, in October 2023. In 2014, Feulner served as president and treasurer of the Mont Pelerin Society . He has served as a trustee and as chairman of the board of the Intercollegiate Studies Institute . He has also been

1239-442: 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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1298-423: 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

1357-432: 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

1416-440: 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

1475-659: Is a United States corporation, trust , unincorporated association or other type of organization exempt from federal income tax under section 501(c)(3) of Title 26 of the United States Code . It is one of the 29 types of 501(c) nonprofit organizations in the US. 501(c)(3) tax-exemptions apply to entities that are organized and operated exclusively for religious , charitable , scientific , literary or educational purposes, for testing for public safety , to foster national or international amateur sports competition, or for

1534-549: 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

1593-434: 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

1652-754: 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

1711-478: 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

1770-545: 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

1829-406: 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

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1888-467: 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

1947-783: The Center for Strategic and International Studies , then called the Center for Strategic Studies. He later became a congressional aide to Wisconsin Republican Melvin Laird . Feulner subsequently became a long-serving executive assistant to Illinois Republican congressman Phil Crane . He also served as executive director of the Republican Study Committee . Feulner was a founding trustee of The Heritage Foundation from its founding in 1973 until 1977. Four years after its founding, in 1977, he left Representative Crane's office to become

2006-749: The Foreign Agents Registration Act . In April 2005, The Washington Post reported that the Heritage Foundation softened its criticism of the Malaysian government after Feulner initiated a business relationship with Malaysian prime minister Mahathir Mohamad . "Heritage's new, pro-Malaysian outlook emerged at the same time a Hong Kong consulting firm co-founded by Edwin J. Feulner, Heritage's president, began representing Malaysian business interests. The for-profit firm, called Belle Haven Consultants, retains Feulner's wife, Linda Feulner, as

2065-556: The Kemp Commission , from 1995 to 1996. He was the chairman of the U.S. Advisory Commission on Public Diplomacy from 1982 to 1991, a consultant on domestic policy to U.S. president Ronald Reagan , and an adviser to several government departments and agencies. In 1989, Feulner received the Presidential Citizens Medal , the second-highest civilian award in the United States. In 2007, GQ magazine listed him as one of

2124-764: The Philadelphia Society from 1982 to 1983 and from 2013 to 2014, and is a past director of the Council for National Policy , the Acton Institute , and George Mason University . Feulner served as a member of the Gingrich – Mitchell Congressional UN Reform Task Force in 2005 and of the Meltzer Commission from 1999–2000. He was vice chairman of the National Commission on Economic Growth and Tax Reform, known as

2183-555: The "50 most powerful people in D.C." In 2007 and again in 2010, Daily Telegraph named him "one of the 100 most influential conservatives in America". In 2009, Karl Rove , writing in Forbes , listed him as the sixth-most powerful conservative in Washington, D.C. He has been awarded eleven honorary degrees, and has received honors from the governments of Taiwan , South Korea , and

2242-434: 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,

2301-490: 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,

2360-405: 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

2419-757: The Battlefield: Liberty, Paternalism, and the Redemptive Promise of Educational Choice , which focuses on the historical evolution of the Parental Liberty Doctrine. In 2008, Sutherland issued two reports on illegal immigration in Utah, Onus or Opportunity: Conservatism and Illegal Immigration in Utah and Utah's Citizens and Illegal Immigrants: Side-by-Side . These reports, which concluded that "We should welcome all people of good will to our state" drew criticism from Republican politicians and praise from

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2478-555: The Church of Jesus Christ of Latter-day Saints which was pushing for the ordinance in place of possible more sweeping societal changes. Mero's involvement in the matter was later cited by the Institute's board of directors as a reason that he was asked to resign in August 2014. In February 2007, Edwin Feulner announced the creation of Sutherland's Center for Limited Government, to focus on limiting

2537-544: 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

2596-432: 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

2655-660: The Malaysian government "moving in the right economic and political direction." In January 2013, Feulner published a column, "Economic Freedom on the Wane", reviewing the findings of the foundation's annual Index of Economic Freedom , an ongoing joint project between The Wall Street Journal and the Heritage Foundation since 1997. The index measures individual countries' policies in the broad areas of rule of law, limited government, regulatory efficiency, and open markets. In 2023, Feulner retired as chairman of Heritage's board of trustees,

2714-497: The Republican Study Committee , was on the Republican Study Committee , a group of conservative Republicans in the U.S. House of Representatives . Defunct Newspapers Journals TV channels Websites Other Economics Gun rights Identity politics Nativist Religion Watchdog groups Youth/student groups Miscellaneous Other Feulner began his career as an analyst for

2773-405: 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

2832-477: The editorial board of the Deseret News , who wrote that Sutherland's immigration policy "stands squarely on the side of compassion, accommodation and realistic reforms." In 2005, Sutherland contacted 232 local Utah governments with a proposal for a resolution whereby cities would state their support of Sutherland's definition of the family as a man, woman, and children. One city, Kanab, Utah , accepted and enacted

2891-574: 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: Edwin Feulner Edwin John Feulner Jr. (born August 12, 1941) is a former think tank executive, Congressional aide, and foreign consultant who co-founded The Heritage Foundation ,

2950-414: The foundation's president. At the time, the foundation had nine employees and had been through four presidents since its 1973 founding. As president of the foundation, Feulner made the foundation more aggressive, market-driven, and less ivory tower , and it began publishing easily-accessed and concise studies. By focusing the foundation's marketing, he helped transform Heritage from a small operation into

3009-515: 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

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3068-435: 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

3127-840: 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

3186-409: 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

3245-676: 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

3304-406: The resolution, which was criticized as homophobic by some city residents and elected officials. In 2013, former Institute president Paul Mero voiced opposition to the annual Sundance Film Festival , saying Utah taxpayers should not have to subsidize a festival which featured obscenity and pornography. The Institute's opposition to a state-proposed nondiscrimination law placed it in opposition to

3363-433: The run-up to the referendum election, Sutherland issued a publication that presented the Institute's view on the history of education in Utah. Sutherland released a subsequent companion article in a peer-reviewed law journal as part of an academic conference about school choice. Sutherland's then-president Paul Mero collaborated with Daniel Witte, Sutherland's lead attorney, to publish a book titled Removing Classrooms from

3422-695: The size and scope of government, promoting government transparency, and ending taxpayer subsidies of private companies. In November 2002, Paul Mero presented his speech entitled "Why I'm Not an Environmentalist" at a conference called Dialogue Utah organized by "Utah Issues, Sutherland, the University of Utah Hinckley Institute of Politics and the Utah Foundation, a politically neutral public policy research group". 40°46′08″N 111°53′30″W  /  40.7690°N 111.8916°W  / 40.7690; -111.8916 501(c)(3) A 501(c)(3) organization

3481-503: 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

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