Environmental and Historical Preservation under IRC 501(c)(3)

Environmental and Historical Preservation under IRC 501(c)(3)

46 Pages · 2001 · 274 KB · English

pollution, and shrinking energy supplies. There has organizations organized and operated exclusively for charitable or educational purposes . and private organizations concerned with environmental conservation. Some of . charitable purpose within the meaning of section 1.501(c)(3)-1(d)(2) of the.

Environmental and Historical Preservation under IRC 501(c)(3) free download

B ENVIRONMENTAL AND HISTORICAL PRESERVATION UNDER IRC 501(c)(3) Introduction Preservationist activity of recent years may be characterized as one of the most visible, and certainly vocal, efforts of the nonprofit community The increased activity is in response to the great commercial and residential pressures on our cultural and natural environments, new awareness of the effects of pollution, and shrinking energy supplies There has also been a new awakening of appreciation in America's historical background, somewhat stimulated by the Bicentennial In any event, preservation organizations are no longer merely concerned with the maintenance of battlefield monuments, gardens, and nature trails but are now in the vanguard of attempts to change America's directions The goals now include recycling, the rehabilitation of cities and towns, and the reclamation of areas of our natural environment blighted through overuse, lack of planning, or lack of care Preservationists want green space in and around urban areas, wilderness areas and the preservation of the snail darter instead of the building of a $100,000,000 dam Preservationists want to revitalize downtowns suffering from years of urban neglect by encouraging the restoration of old and abandoned building facades and shells, otherwise left over memories of earlier eras The realization of the goals of today's preservationists come about through methods which are aggressive and innovative and may include land trusts, conservancies, revolving funds, lobbying activities, litigation, boycotting, confrontation tactics, and perhaps even intervention in political campaigns The purpose of this topic is to describe the tax laws, regulations, rulings, and new Service developments as they relate to the purposes and activities of preservationists, particularly in the IRC 501(c)(3) exemption context Although not meant to be an all inclusive discussion in an area which has become very active, it will raise many issues of present concern The topic is divided into five subtopics They are: 1) Environmental Preservation, 2) Historical Preservation , 3) Revolving Funds, 4) Unrelated Debt Financed Income, and 5) Action, Advocacy and Confrontation Activities 1 Environmental Preservation a Preservation of Lands for Public Use or Scenic Enjoyment (1) The Law and Regulations IRC 501(c)(3) provides for the exemption from Federal income tax of organizations organized and operated exclusively for charitable or educational purposes Regs 1501(c)(3)1(d)(2) provides, in part, that the term "charitable" is used in section 501(c)(3) of the Code in its generally accepted legal sense, and includes the advancement of education or science; erection or maintenance of public buildings, monuments, or works; or to combat community deterioration (2) Maintenance and Improvement of Community Recreational Facilities Several published revenue rulings have recognized as charities organizations that devote their assets to the maintenance and improvement of community recreational facilities: (a) Rev Rul 70186, 19701 CB 128, holds that the organization formed to preserve a lake as a public recreational facility and to improve the condition of the water in the lake to enhance its recreational features is exempt under IRC 501(c)(3) (b) Rev Rul 6814, 19681 CB 243, holds that an organization formed to promote and assist in city beautification projects and to educate the public in the advantages of street planting is exempt under IRC 501(c)(3) (c) Rev Rul 7885, 19781 CB 150, holds that an organization formed by residents of a city to cooperate with municipal authorities in preserving, beautifying and maintaining an urban public park is exempt under IRC 501(c)(3) (3) Resource and Land Use, Beautification and Recycling Planning Similarly, organizations engaged in resource planning and land use, beautification and recycling have also been held as charitable organizations in revenue rulings (a) Rev Rul 67292, 19672 CB 184, holds that an organization formed for the purpose of purchasing and maintaining

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