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Private Inurement As Follows: Distribution of Earnings
C. OVERVIEW OF INUREMENT/PRIVATE BENEFIT ISSUES IN IRC 501(c)(3) 1. Preface An apocryphal domestic relations case has a judge inquiring of the elderly plaintiff about why, after some fifty years of marriage, she was now seeking a divorce. "Well, your honor," she replied, "enough is enough!" In the charitable area, some private benefit may be unavoidable. The trick is to know when enough is enough. 2. Introduction IRC 501(c)(3) provides exemption from federal income tax for organizations that are "organized and operated exclusively" for religious, educational, or charitable purposes. The exemption is further conditioned on the organization being one "no part of the net income of which inures to the benefit of any private shareholder or individual." This article examines the proscription against inurement and the requirement that an organization must be organized and operated exclusively for exempt purposes by serving public rather than private interests. 3. The Prohibition Against Inurement of Net Earnings A. What Is Inurement? The statutory prohibition against inurement of net earnings first appeared in 1894. The provision has been carried forward without significant Congressional comment or debate through successive revenue acts and codifications. See "The Concept of Charity" in the Exempt Organizations Annual Technical Review Institutes for 1980 beginning at page 7. While the provision speaks of "net earnings," it is not interpreted in a strict accounting sense to mean the remainder after expenses are subtracted from gross earnings. Any unjust enrichment, whether out of gross or net earnings, may constitute inurement. See People of God Community v. Commissioner, 75 T.C. -
A Humane Society Starts with You for 60 Years, the Humane Society of the United HSUS States Has Made Unprecedented Change for Animals
a humane society starts with you For 60 years, The Humane Society of the United HSUS States has made unprecedented change for animals. We’ve taken on the biggest fights wherever we find them: on the VICTORIES ground, in the boardroom, in the courts and on Capitol Hill. And we work to change public opinion by bringing issues of animal cruelty out of the shadows. We’ve made momentous progress already, but we’re setting our sights even higher. With your help, our 60th anni- 115,851 Animals cared for by The HSUS and versary campaign will raise $60 million, enabling us to create even affiliates this year through cruelty more transformational change for animals. interventions, spay/neuter and vaccination programs, sanctuaries, Although we and our affiliates provide hands-on care and services wildlife rehabilitation and more to more than 100,000 animals every year, our goal has always been to enact change by attacking the root causes of animal cruelty. We target institutions and practices that af- 58,239 fect millions and even billions of animals—like factory farms, puppy Pets spayed or neutered as part mills, inhumane wildlife management programs and animal-testing of World Spay Day labs—and work to become part of the solution. We offer alterna- tives and help develop more humane practices to ensure lasting change. Our staff is comprised of experts in their fields, whose tech- 2.9+ nical knowledge is matched only by their compassion for animals. MILLION Messages that our supporters We’ve done so much already. We’ve made sweeping policy sent to government and corporate and business changes, from making animal cruelty a felony in decision-makers all 50 states (up from just four states in the mid-1980s) to convinc- ing more than 100 major food retailers to remove extreme confine- ment of farm animals from their supply chains. -
(HSVMA) Veterinary Report on Puppy Mills May 2013
Humane Society Veterinary Medical Association (HSVMA) Veterinary Report on Puppy Mills May 2013 Puppy mills are large-scale canine commercial breeding establishments (CBEs) where puppies are produced in large numbers and dogs are kept in inhumane conditions for commercial sale. That is, the dog breeding facility keeps so many dogs that the needs of the breeding dogs and puppies are not met sufficiently to provide a reasonably decent quality of life for all of the animals. Although the conditions in CBEs vary widely in quality, puppy mills are typically operated with an emphasis on profits over animal welfare and the dogs often live in substandard conditions, housed for their entire reproductive lives in cages or runs, provided little to no positive human interaction or other forms of environmental enrichment, and minimal to no veterinary care. This report reviews the following: • What Makes a Breeding Facility a “Puppy Mill”? • How are Puppies from Puppy Mills Sold? • How Many Puppies Come from Puppy Mills? • Mill Environment Impact on Dog Health • Common Ailments of Puppies from Puppy Mills • Impact of Resale Process on Puppy Health • How Puppy Buyers are Affected • Impact on Animal Shelters and Other Organizations • Conclusion • References What Makes a Breeding Facility a “Puppy Mill”? Emphasis on Quantity not Quality Puppy mills focus on quantity rather than quality. That is, they concentrate on producing as many puppies as possible to maximize profits, impacting the quality of the puppies that are produced. This leads to extreme overcrowding, with some CBEs housing 1,000+ dogs (often referred to as “mega mills”). When dogs live in overcrowded conditions, diseases spread easily. -
Homeless Non-Governmental Organisations and the Role of Research Mike Allen
10th Anniversary Issue 145 Homeless Non-Governmental Organisations and the Role of Research Mike Allen Focus Ireland, Dublin, Ireland >> Abstract_This paper explores the reciprocal and often complex relationships between homelessness research and NGOs, with a particular focus on the role and motives of homeless NGOs in commissioning and undertaking research and the impact this research has on NGO practice. The paper also explores the influence on NGOs of research emanating from the broader research community, using Focus Ireland, an Irish Homeless NGO, as a case study. The ethical challenges of NGO homelessness research reflect those of the wider research community whether academic or state sponsored, with additional unease regarding the potential exploitation of NGO clients. Citing such concerns, some NGOs refuse to engage in research, arguing that their primary role is to address clients’ personal problems; however, such a stance may unwittingly buttress individual interpretations of homelessness with a conse- quent downplaying of structural issues. The paper suggests that impact of research findings on the practice of service delivery is rarely direct and sometimes hard to detect. The paper concludes with identifying possible conduits for the communication and transfer of research findings. >> Keywords_NGO research on homelessness, ethical concerns, communica- tion of research findings ISSN 2030-2762 / ISSN 2030-3106 online 146 European Journal of Homelessness _ Volume 10, No. 3 _ 2016 Introduction The European Journal of Homelessness aims to provide “a critical analysis of policy and practice on homelessness in Europe for policy makers, practitioners, researchers and academics.” While a number of articles over the years have explored the relationship between research and policy-making at Government and regional levels, rather less attention has been given to the relationship between research and the organisations where most actual practice takes place – non- governmental organisations (NGOs) providing services to people who are homeless. -
Annual Report 2019/20
annual report 2019/20 Shelter Annual Report 2019/20 ANNUAL REPORT 2019/20 Registration Information Shelter, the National Campaign for Homeless People Limited Charity number: England: 263710 Scotland: SCO02327 Country of Incorporation: United Kingdom Company Registration Number: 1038133 Registered VAT no: 626 5556 24 Registered Office: 88 Old Street, London, EC1V 9HU Shelter Annual Report 2019/20 Contents 1. Introduction 2. Our year in numbers 3. Strategic programmes 4. Our work in England 5. Our work in Scotland 6. Supporting our work 7. Thanks 8. Our governance 9. Our finances 10. Financial statements Shelter Annual Report 2019/20 Strategic report What we do Shelter exists to defend the right to a safe home. Every year, we help millions of people struggling with bad housing or homelessness through our advice, support, and legal services. And we campaign to make sure that one day, the right to a home exists for everyone. Key objectives Shelter was set up in 1966 to: a. relieve hardship and distress among homeless people and those in need, including those living in adverse housing conditions b. make funds available to other bodies (whether corporate or not), whose charitable aims are to relieve hardship and distress c. relieve poverty and distress d. educate the public about the nature, causes, and effects of homelessness, human suffering, poverty, and distress; and to carry out research on these issues to make useful results available to all Introduction from the Chair The year 2019/20 saw Shelter taking the first major steps towards the delivery of our three year strategy and ten year ambitions. -
Annual Report 2018/19 What We Do Annual Report 2018/19 Annual Report 2018/19 What We Do
annual report 2018/19 What we do Annual report 2018/19 Annual report 2018/19 What we do Strategic report – What we do Shelter exists to defend the right to a safe home for individuals, in communities, and across society. Every year, we help defend the rights of millions struggling with bad housing or homelessness through our advice, support and legal services. And we campaign to make sure that, one day, a safe home will be a reality for everyone. 2 3 Contents Annual report 2018/19 Annual report 2018/19 Contents 03 - What we do 44 - Our work in Scotland - Services Contents 07 - Introduction - Campaigns and policy - Volunteering 08 - Our new strategy - The housing crisis is now a 50 - Our corporate partners – national emergency - How we will achieve change 52 - Thanks - Rights for renters - Building more social housing 54 - Our governance - Supporting people who are struggling - How we are organised - Empowering communities and - Our commitment to good building a movement governance - Risk management and internal control 20 - Our year in numbers - Key objectives and statement of public benefit 22 - Achieving change - Legal and administrative in society information - Greater security for those 68 - Our finances who rent - A new vision for social housing - Income 2018/19 - Expenditure 2018/19 30 - Achieving change - Financial review - Reserves with individuals - Investments - Advice services - Statement of trustees' - Supporting people with responsibility complex needs - Working together with 76 - Independent auditor’s service users - Shelter’s legal services report - Our work with women and families - Financial statements - Notes to the financial statements 38 - Supporting our work - Shelter shops - Volunteering - Sleep Walk 4 5 Introduction Annual report 2018/19 Annual report 2018/19 Introduction The year 2018/19 was one of transition for Nationally, 2018/19 was a big year for Shelter. -
Veterinary Problems in Puppy Mill Dogs
Veterinary Problems in Puppy Mill Dogs Dogs in puppy mills often suffer from an array of painful and potentially life-shortening veterinary problems due to overcrowded, unsanitary conditions and the lack of proper oversight or veterinary care. Conditions common to puppy mills, such as the use of stacked, wire cages to house more animals than a given space should reasonably hold, as well as constant exposure to the feces and urine of other dogs, make it difficult for dogs to avoid exposure to common parasites and infectious diseases. In addition, a lack of regular, preventive veterinary care, clean food and water, basic cleaning and grooming, and careful daily observation by the operators may cause even minor injuries or infections to fester until they become severe. These disorders cause undue pain and suffering to the animals involved and often result in premature death. TOP : V irgnia ’s state veterina rian determined that this rescued Examples: puppy mill dog suffered from an ulcerated conjunctiva with a pigmented cornea suggestive of long-term eye disease; dental • When 80 dogs were rescued in July 21, 2011 from a puppy disease, dermatitis, and parasites and required emergency mill in Hertford, N.C., a veterinarian with the local intake veterinary care. / VA State Veterinarian report, 2009 SPCA reported that almost 50% of the dogs were afflicted BOTTOM: Skin conditions caused by mites, fleas and secondary with parasites, 23% suffered from ear infections, 15% infections are common in puppy mill dogs due to overcrowding suffered from various eye disorders including KCS, a very and lack of proper care. -
MISSION STATEMENT Global Initiatives Protecting Street Dogs
ANNUAL REPORT 2014 MISSION STATEMENT Humane Society International (HSI) extends the work of The Humane Society of the United States around the globe to promote the human- animal bond, protect street animals, support farm animal welfare, stop wildlife abuse, curtail and eliminate painful animal testing, respond to natural disasters and confront cruelty to animals in all of its forms. cruelty that is supported by government Global Initiatives subsidies. Humane Society International (HSI) When disasters occur, HSI puts a go-team conducts a range of programs together to travel to the stricken nation and internationally that promote the humane address the needs of animals and their management of street animals through human owners in distress. spay/neuter and vaccination programs in Africa, Asia, Latin America, the Pacific and the Caribbean and by ending the dog-meat Protecting Street trade in Asia. HSI seeks a global end to animal testing for human hazard and risk Dogs/Puppy Mills assessment by 2025 and has had HSI is collaborating on efforts to tackle significant success in Europe, India, South rabies, street dog suffering and the illegal America and China. HSI conducts trade in dogs destined for human campaigns to end the use of confinement consumption, amidst mounting concerns for battery cages/gestation crates for chickens human health and animal welfare. The and pigs as well as projects to challenge the commercial trade in dogs for human financing of confinement systems by banks consumption affects an estimated thirty and development agencies. million dogs per year. Street dogs are caught in Thailand, Cambodia and Laos and HSI campaigns against wildlife abuse and illegally transported to Vietnam and China, suffering focus on ending the commercial for slaughter and consumption. -
The Growing Disparity in Protection Between Companion Animals and Agricultural Animals Elizabeth Ann Overcash
NORTH CAROLINA LAW REVIEW Volume 90 | Number 3 Article 7 3-1-2012 Unwarranted Discrepancies in the Advancement of Animal Law:? The Growing Disparity in Protection between Companion Animals and Agricultural Animals Elizabeth Ann Overcash Follow this and additional works at: http://scholarship.law.unc.edu/nclr Part of the Law Commons Recommended Citation Elizabeth A. Overcash, Unwarranted Discrepancies in the Advancement of Animal Law:? The Growing Disparity in Protection between Companion Animals and Agricultural Animals, 90 N.C. L. Rev. 837 (2012). Available at: http://scholarship.law.unc.edu/nclr/vol90/iss3/7 This Comments is brought to you for free and open access by Carolina Law Scholarship Repository. It has been accepted for inclusion in North Carolina Law Review by an authorized administrator of Carolina Law Scholarship Repository. For more information, please contact [email protected]. UNWARRANTED DISCREPANCIES IN THE ADVANCEMENT OF ANIMAL LAW: THE GROWING DISPARITY IN PROTECTION BETWEEN COMPANION ANIMALS AND AGRICULTURAL ANIMALS* INTRO D U CT IO N ....................................................................................... 837 I. SU SIE'S LA W .................................................................................. 839 II. PROGRESSION OF LAWS OVER TIME ......................................... 841 A . Colonial L aw ......................................................................... 842 B . The B ergh E ra........................................................................ 846 C. Modern Cases........................................................................ -
Everything You Didn't Want to Know About the Dog Breeding Industry… …And How We Can Make It Right a FREE Ebook Published B
Everything you didn’t want to know about the dog breeding industry… …And how we can make it right A FREE eBook published by Happy Tails Books Copyright Information: Mill Dog Diaries by Kyla Duffy Published by Happy Tails Books™, LLC http://www.happytailsbooks.com © Copyright 2010 Happy Tails Books™, LLC. This free eBook may be reprinted and distributed but not edited in any way without consent of the publisher. It is the wish of the publisher that you pass this book along to those who may be looking to get a dog or to anyone who simply doesn’t already know this information. Any organization is welcome to use this book as an educational or fundraising tool. If you enjoyed this book, please consider making a donation to dog rescue through http://happytailsbooks.com. Cover photo: Enzo, by Monique and Robert Elardo, It’s the Pits Rescue Author’s Note: The word “he” was used throughout this document for brevity to indicate “he” or “she.” Contents Introduction .................................................................................................................................................. 4 Section1: The Dog Breeding Industry: What Everyone Should Know ........................................................... 5 Puppy Mills and Backyard Breeders .......................................................................................................... 5 A brief comparison of irresponsible and responsible breeders: ............................................................... 5 What are the most common puppy mill breeds? .................................................................................... -
SCHEDULE I OMB No
SCHEDULE I OMB No. 1545-0047 (Form 990) Grants and Other Assistance to Organizations, Governments, and Individuals in the United States 2011 Department of the TreesUl)' Complete if the organization answered "Yes" to Form 990, Part IV, line 21 or 22. Internal Revenue Service ~ Attach to Form 990. Name of the organization Employer identification number THE HUMANE SOCIETY OF THE UNITED STATES 53-0225390 General Information on Grants and Assistance 1 Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and the selection criteria used to award the grants or assistance? ....... .......................................... ................................... .................................... ......................... ................................... 1]:1 Yes DNo 2 Describe in Part IV the or anization's rocedures for monitoTin the use of rant funds in the United States. lJ~a'1: II Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 21, for any recipient that received more than $5,000. Check this box if no one recipient received more than $5,000_ Part II can be duplicated if additional space is needed........................... ~ 0 1 (a) Name and address of organization (b) EIN (c) IRC section (d) Amount of (e) Amount of (~J Memoa OT (g) Description of (h) Purpose of grant ) valuation (book, or govemment if applicable cash grant non-cash non-cash assistance FMV, appraisal, or assistance assistance other) ACTOR AND OTHERS FOR ANIMALS 11523 BURBANK BLVD NORTH HOLLYWOOD, CA 91601 95-2783139 ~01 (e) (3) 2,000, O. SUPPORT: SPAY &: NEUTER AFGHAN STRAY ANIMAL LEAGUE 3823 SOUTH 14TH STREET ARLINGTON, VA 22204 20-2119782 ~01 (e) (3) 3,200, O. -
Community Fundraising Toolkit
Community Fundraising Toolkit UMOM NEW DAY CENTERS 3333 East Van Buren Street Phoenix, AZ 85008 UMOM.org Thank you for generously offering to host a fundraiser to support the families, women and youth experiencing homelessness in our community! One of the ways we’re able to serve UMOM clients is with the proceeds raised though events and activities from community supporters like you. We’re grateful to the many organizations who donate their time and talent to fundraise on our behalf – from individuals, families, neighborhood associations and faith groups to the business community – both small businesses and large corporations. We rely on your help as supporters and partners in our mission to break the cycle of homelessness and couldn’t do it without you. Amanda Montelongo-Fisher Event Coordinator [email protected] 602.362.5837 End Homelessness ABOUT UMOM Our mission is to prevent and end homelessness with innovative strategies and housing solutions that meet the unique needs of Community Volunteers, Donors, Partners each family and individual. Who we serve UMOM restores hope and rebuilds lives by providing shelter, services and housing for families, single women, youth and veterans experiencing homelessness. How we do it UMOM runs a very lean and large organization with a professional staff of 305 and a volunteer workforce of over 2,000 annually. We have 16 programs, 5 emergency shelters and 300 units of affordable housing to address all the challenges our clients are facing. Community support and fundraising is vital to our ongoing success at meeting the needs of people experiencing homelessness in our community.