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Nonpartisanship
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===Churches and other 501(c)(3) organizations=== Churches and charities in the United States are mainly formed under US [[Internal Revenue Service]] tax code [[501(c)(3)]] non-profit organization regulations. To maintain that [[tax exemption|tax-exempt]] status, and the ability for donors to take a tax deduction, they are required to remain nonpartisan.<ref>[http://www.hbtlj.org/v08p1/v08p1elacquaar.pdf Eyes wide shut: The ambiguous "political activity" prohibition and its effects on 501(c)(3) organizations, Houston Business and Tax Journal] {{Webarchive|url=https://web.archive.org/web/20170902142613/http://www.hbtlj.org/v08p1/v08p1elacquaar.pdf |date=2 September 2017 }}, by Amelia Elacqua, 2008, pages 118, 119 and 141, referenced 16 February 2012</ref> This has caused some to question the ability of organizations that have the appearance of partisanship. The [[Brookings Institution]] is a Washington, D.C. [[think tank]] and [[501(c)(3)]] non-profit, nonpartisan organization. Since its founding in 1916, it has had both identifiable Republicans and Democrats among its leadership. Owing to leadership changes such as this, some argue that it is a good example of a nonpartisan organization. ''[[The New York Times]]'' has at times listed the organization as being [[Modern liberalism in the United States|liberal]], liberal-centrist, [[centrist]], and [[Conservatism in the United States|conservative]].<ref name="NYT">{{cite news | url=https://www.nytimes.com/2008/11/16/world/americas/16iht-gitmo.1.17859399.html?_r=2 | work=The New York Times | first=William | last=Glaberson | title=Closing Guantánamo may not be easy | date=16 November 2008 | access-date=11 February 2017 | archive-date=1 July 2017 | archive-url=https://web.archive.org/web/20170701015213/http://www.nytimes.com/2008/11/16/world/americas/16iht-gitmo.1.17859399.html?_r=2 | url-status=live }}</ref><ref>[https://www.nytimes.com/2005/06/14/politics/14heritage.html Next Generation of Conservatives (By the Dormful)] {{Webarchive|url=https://web.archive.org/web/20150415135022/http://www.nytimes.com/2005/06/14/politics/14heritage.html |date=15 April 2015 }} by Jason DeParle, ''New York Times'', 14 June 2005</ref><ref>[https://query.nytimes.com/gst/fullpage.html?res=9804E4D61F3FF936A25756C0A96F958260 Silicon Valley's New Think Tank Stakes Out 'Radical Center'] {{Webarchive|url=https://web.archive.org/web/20230207053244/https://www.nytimes.com/1999/05/15/arts/silicon-valley-s-new-think-tank-stakes-out-radical-center.html |date=7 February 2023 }} by Neil A. Lewis, ''New York Times'', 15 May 1999</ref><ref>[https://query.nytimes.com/gst/fullpage.html?res=9F06E5D71E3BF937A1575AC0A9669C8B63 ECONOMIC VIEW; Friedman And Keynes, Trading Pedestals] {{Webarchive|url=https://web.archive.org/web/20230207053258/https://www.nytimes.com/2000/09/24/business/economic-view-friedman-and-keynes-trading-pedestals.html |date=7 February 2023 }} by Tom Redburn, ''New York Times'', 24 September 2000</ref><ref>[https://www.nytimes.com/2006/01/13/nyregion/13ROBINSON.html Marshall A. Robinson, 83, Former Foundation Chief, Dies] {{Webarchive|url=https://web.archive.org/web/20151018092843/http://www.nytimes.com/2006/01/13/nyregion/13ROBINSON.html |date=18 October 2015 }} by Wolfgang Saxon, ''New York Times'', 13 January 2006</ref> In 2008, ''The New York Times'' published an article where it referred to the "conservative Brookings Institution".<ref name="NYT"/>
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