501(c)(3) tax exemption
IRS rules for 501(c)(3)s
Form 990 of MECCS
Propaganda and possible libel
Attempts to influence legislation
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Electronic Intifada: Propaganda or Education?
Should the Middle East Cultural and Charitable
Society
lose its 501(c)(3) tax exemption?
Electronic Intifada: a program service of
the Middle East Cultural and Charitable Society, a 501(c)3
tax-exempt organization.
Per http://electronicintifada.net/contact/
"The EI Project is a program service of the Middle East Cultural and
Charitable Society, a 501(c)3 tax-exempt organization. U.S.
taxpayers can make tax deductible donations to support our work."
IRS Publication 557, "Tax Exempt Status for
Your Organization"
http://www.irs.gov/pub/irs-pdf/p557.pdf
Advocacy of a position. Advocacy of a particular position
or
viewpoint may be educational if there is a sufficiently full and fair
exposition
of pertinent facts to permit an individual or the public to form an
independent opinion or conclusion. The mere presentation of unsupported
opinion is not educational.
Method not educational.
The method used by an organization to develop and present its
views
is a factor in determining if an organization qualifies as educational
within the meaning of section 501(c)(3). The following factors may
indicate that the method is not educational.
The presentation of viewpoints unsupported by
facts is a significant part of the organization's communications.
The facts that purport to support the viewpoint are
distorted.
The organization's presentations make substantial use of
inflammatory and disparaging terms and express conclusions more on the
basis of emotion than of objective evaluations.
The approach used is not aimed at developing an understanding
on the part of the audience because it does not consider their
background or training.
Exceptional circumstances, however, may exist where an organization's
advocacy may be educational even if one or more of the factors listed
above are present.
How to complain about activities of a 501(c)(3) tax-exempt
organization
You may contact IRS Customer Service operations concerning
tax-exempt organizations at (877) 829-5500 (toll-free number). The call
center is open 8:00am to 9:30pm Eastern Time. Or you may write to us at
the following address:
Internal Revenue Service
TE/GE Division, Customer Service
P.O. Box 2508
Cincinnati, OH 45201
The Middle East Cultural and Charitable
Society doesn't tell the IRS about Electronic Intifada
The group's Form 990 is available from http://www.guidestar.org/. You
must register (it's free) to be able to download a Form 990 tax return,
in Adobe Acrobat format. Here is the group's identification
information:
Middle East Cultural and Charitable Society
Cambridge, MA 02238
EIN: 04-3105608 (this is their employee identification number)
Electronic Intifada uses inflammatory and
possibly
libelous language re: the accidental death of American peace activist
Rachel
Corrie
Electronic
Intifada makes inflammatory and probably libelous accusations regarding
the
accidental death of American peace activist Rachel Corrie (emphasis is
mine) http://electronicintifada.net/v2/article1248.shtml
Photo
story: Israeli bulldozer driver
murders American peace activist
Nigel Parry and Arjan El Fassed, The Electronic Intifada, 16 March 2003
"On
16 March 2003 in Rafah,
occupied Gaza, 23-year-old American peace activist Rachel Corrie from
Olympia,
Washington, was murdered by an
Israeli
bulldozer driver. Rachel was in Gaza opposing the bulldozing of
a
Palestinian home as a volunteer with the International Solidarity
Movement."
I am not an attorney but I believe the
accusation of
"murder" is libelous as well as inflammatory because it is directed
at the bulldozer driver, an identifiable individual. Israeli
authorities ruled
Ms. Corrie's death, in which her own reckless actions played a major
role, as
accidental. Electronic Intifada and the International Solidarity
Movement themselves
admit that Ms. Corrie placed herself in front of the bulldozer; they
blame the
driver (who may well have been unable to see her) for not stopping. The
statement that the driver "murdered her" is certainly not
"educational."
http://electronicintifada.net/v2/article1259.shtml
Of
broken bodies
and unbreakable laws
Laurie King-Irani, The Electronic Intifada, 19 March 2003
Last
weekend,
though, the murder of a civilian by
the
IDF in the Occupied Gaza Strip dominated international news
headlines,
evoking sorrow and outrage throughout the world. The victim in this
case was a
bright, eloquent, and courageous 23-year-old American activist, Rachel
Corrie,
a student at Evergreen State College in Olympia, Washington who had
been
serving as an International Solidarity Movement (ISM) observer in Gaza
since
January.
…Rachel's murder last Sunday
was not
the first time she experienced IDF hostility. Despite constant dangers
and
recurring nightmares of menacing tanks and bulldozers, which she
chillingly
conveyed in e-mail letters to her mother, Rachel never got cold feet or
ran
away.
http://electronicintifada.net/v2/article1293.shtml
Rachel
Ghassan Andoni, The Electronic Intifada, 25 March 2003
This is the first time in which I could sit behind the computer and
write about
the tragic murder of Rachel.
Attempts to influence legislation (re: the
organization's
2003 Form 990 tax return, when filed)
http://electronicintifada.net/v2/article1673.shtml "Ask your Representative to co-sponsor HR 111 and ask
why
simply investigating the killing of an American citizen is not a
priority
for a shocking 90 percent of the US House of Representatives."
The 2001 Form 990 says that the group made NO efforts to influence
legislation
(Part III, statements about activities). This statement is not accurate
for
2003 and we will need to pay close attention to their filing for this
year.
Here are the relevant excerpts from the Middle
East Cultural and Charitable
Society's Form 990 for the year 2003. In fairness to this organization,
they DO indicate their support of Electronic Intifada in this tax
return-- although perhaps they didn't want to spell out "Electronic
Intifada" in their report to the IRS.

However, they fail to report EI's efforts to influence legislation as shown above and reiterated below.

However, this was online at Electronic Intifada in 2003 (the page has since been taken down).
http://electronicintifada.net/v2/article1673.shtml "Ask your Representative to co-sponsor HR 111 and ask
why
simply investigating the killing of an American citizen is not a
priority
for a shocking 90 percent of the US House of Representatives."
Electronic
Intifada's 2004 tax return reports a $46K expenditure for Electronic
Intifada. However, the organization still reports that it has made no
effort to influence legislation.


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