Non-Profit Tax Exempt Status

Non-Profit Tax Exempt Sector (2006)

We are fortunate to live in a country which is enriched in many ways by a wide range of programs and charitable organizations identified under the designation of institutions which belong to the non-profit sector. Charitable institutions which remain vibrant and independent add to the strength of America.

As defined by the IRS, the term 501c (3) is used to describe a non-profit tax-free organization; Women’s League for Conservative Judaism is such an organization. Periodically, legislation introduced that aims to restrict the rights of 501c (3) organizations to engage in such activities as using advocacy on behalf of educational issues, or participating in non-partisan election related actions such as voter registration drives or scheduling properly constructed candidate forums.

Women’s League for Conservative Judaism believes that:

  1. Additional restrictions on the advocacy role of charitable non-profit organizations are unnecessary and would irreparably harm the important role these non-profits play in strengthening democratic values in the United States of America.
  2. Existing restrictions under Section 501c (3) of the IRS Code allow for adequate oversight of tax-exempt organizations, ensuring that such activities do not extend beyond the “substantial amount” limit as defined in current law;
  3. The tax code should be modified to allow more Americans to benefit from incentives for charitable contributions, including deductions for those who do not itemize, as well as removing disincentives arising from the application of the alternative minimum tax, and adding permanent provisions which would allow individuals to make donations that are not subject to income tax directly from their individual retirement accounts to charities defined as non-profit 501c (3) organizations.