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Howard Jarvis Taxpayers Association
| Howard Jarvis Taxpayers Association | |
 | |
| Basic facts | |
| Location: | Sacramento and Los Angeles, California |
| Type: | 501(c)(4) |
| Top official: | Jon Coupal |
| Founder(s): | Howard Jarvis and Estelle Jarvis |
| Year founded: | 1978 |
| Website: | Official website |
The Howard Jarvis Taxpayers Association (HJTA) is a 501(c)(4) organization based in Sacramento and Los Angeles, California, that aims to defend Proposition 13 (1978), oppose certain tax increases, and support laws requiring voter approval of tax increases.[1]
Background
Mission
The following is the mission statement listed on the HJTA website:[1]
| “ |
The Howard Jarvis Taxpayers Association is dedicated to the protection of Proposition 13 and the advancement of taxpayers’ rights, including the right to limited taxation, the right to vote on tax increases and the right of economical, equitable and efficient use of taxpayer dollars.[2] |
” |
Leadership
Howard Jarvis and Estelle Jarvis founded HJTA as the California Tax Reduction Movement (CTRA) in 1978. After Howard Jarvis died in 1986, Joel Fox incorporated the CTRA as the Howard Jarvis Taxpayers Association (HJTA). Fox served as HJTA's first president from 1986 to 1998.[3] Jon Coupal, who served as HJTA's Director of Legal Affairs from 1991 to 1998, became president of the organization in 1999.[4]
Proposition 13 (1978)
In 1978, voters approved Proposition 13, which sought to limit increases to the tax-assessed value of properties and require a two-thirds vote for legislative bodies to increase taxes. Howard Jarvis was involved in developing Proposition 13. The ballot measure was the beginning of a period in state politics often referred to as the tax revolt.[5][6][7] Joel Fox, former HJTA president and editor of Fox & Hounds, described Proposition 13 as the "Holy Grail of the tax revolt."[8]
According to HJTA, Howard and Estelle Jarvis founded the organization to "protect Proposition 13 and to continue the movement against higher taxes."[1]
Political activity
Ballot measure activity
The following table details HJTA's ballot measure stances available on Ballotpedia:
California Tax on Commercial and Industrial Properties Initiative (2020)
The campaign Schools and Communities First qualified a ballot initiative for the election on November 3, 2020, that was designed to amend Proposition 13. The ballot initiative would require commercial and industrial properties, except those zoned as commercial agriculture, to be taxed based on their market value, rather than their purchase price, and allocate revenue from the change to local governments and school districts. HJTA opposed to the ballot initiative. Jon Coupal, president of HJTA, said, "This is yet another attack on the longstanding taxpayer protections in Prop. 13. Special interests continue to push for new and higher taxes to pay for their out-of-control pensions, which have already directed existing tax revenue away from classrooms and other state priorities."[9] Coupal also said, "If the business community loses its Prop. 13 protection, we’re [homeowners] next on the menu."[11]
Finances
The following is a breakdown of Howard Jarvis Taxpayers Association's revenues and expenses as submitted to the IRS for the 2011 to 2018 fiscal years:
| Annual revenue and expenses for Howard Jarvis Taxpayers Association, 2011–2018 | ||
| Tax Year | Total Revenue | Total Expenses |
| 2018[12] | $5,948,685 | $5,962,201 |
| 2017[13] | $5,989,796 | $6,165,296 |
| 2016[14] | $5,963,844 | $5,759,259 |
| 2015[15] | $5,650,445 | $4,985,126 |
| 2014[15] | $6,004,456 | $5,008,771 |
| 2013[16] | $6,004,456 | $5,008,771 |
| 2012[17] | $7,310,422 | $6,917,830 |
| 2011[18] | $6,495,853 | $5,769,007 |
Tax status
The Howard Jarvis Taxpayers Association is a 501(c)(4) tax-exempt nonprofit organization. Its 501(c) status refers to a section of the U.S. federal income tax code concerning social welfare organizations.[19] Organizations that have been granted 501(c)(4) status by the Internal Revenue Service are exempt from federal income tax.[20] Section 501(c) of the U.S. tax code has 29 sections listing specific conditions particular organizations must meet in order to be considered tax-exempt under the section. Unlike 501(c)(3) organizations, however, donations to 501(c)(4) organizations are not tax-deductible for the individual or corporation making the contribution. 501(c)(4) organizations may engage in political lobbying and political campaign activities. This includes donations to political committees that support or oppose ballot measures, bond issues, recalls, or referenda.
- See also: 501(c)(4) organizations on Ballotpedia
Noteworthy events
Proposition 15 (2020) ballot language lawsuit
On July 29, 2020, Howard Jarvis Taxpayers Association filed a lawsuit against California Attorney General Xavier Becerra "for his abject failure to produce impartial ballot material related to Proposition 15, the 'split roll' attack that seeks the partial repeal of Proposition 13." Jon Coupal, President of Howard Jarvis Taxpayers Association, said, "This blatant manipulation of the ballot label as well as the title and summary is in direct contravention of the Attorney General’s fiduciary duty to prepare impartial ballot material."[21]
Recent news
The link below is to the most recent stories in a Google news search for the terms Howard Jarvis Taxpayers Association. These results are automatically generated from Google. Ballotpedia does not curate or endorse these articles.
See also
External links
Footnotes
- ↑ 1.0 1.1 1.2 Howard Jarvis Taxpayers Association, "About HJTA," accessed November 13, 2019
- ↑ Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source.
- ↑ The Sacramento Bee, "After 40 years, Proposition 13 still protects California taxpayers," June 5, 2018
- ↑ Howard Jarvis Taxpayers Association, "Jon Coupal," accessed November 13, 2019
- ↑ Hoover Institute, "The Tax Revolt Turns 20," July 1, 1998
- ↑ Wall Stree Journal, "The Terms of Surrender in California’s Tax Revolt," October 26, 2016
- ↑ Reuters, "California's anti-tax crusaders talk revolt," April 7, 2009
- ↑ Los Angeles Times, "Can Proposition 13 survive California's new appetite for taxes?" November 17, 2016
- ↑ 9.0 9.1 California Business Roundtable, "Broad-Based Coalition Ready to Fight Billion-Dollar Split-Roll Tax Increase Initiative in 2020," August 14, 2018
- ↑ EdSource, "For better or worse, school construction bond on March 2020 ballot will be Prop. 13," November 7, 2019
- ↑ San Francisco Chronicle, "Big change in California’s Proposition 13 could be headed to ballot," August 21, 2018
- ↑ GuideStar, "The Howard Jarvis Taxpayers Association IRS Form 990 (2018)," accessed April 13, 2020
- ↑ GuideStar, "The Howard Jarvis Taxpayers Association IRS Form 990 (2017)," accessed November 13, 2019
- ↑ GuideStar, "The Howard Jarvis Taxpayers Association IRS Form 990 (2016)," accessed November 13, 2019
- ↑ 15.0 15.1 GuideStar, "The Howard Jarvis Taxpayers Association IRS Form 990 (2015)," accessed November 13, 2019
- ↑ GuideStar, "The Howard Jarvis Taxpayers Association IRS Form 990 (2013)," accessed February 5, 2016
- ↑ Guidestar, "The Howard Jarvis Taxpayers Association IRS Form 990 (2012)," accessed February 5, 2016
- ↑ Guidestar, "The Howard Jarvis Taxpayers Association IRS Form 990 (2011)," accessed February 5, 2016
- ↑ Internal Revenue Service, "IRC 501(c)(4) Organizations," accessed July 10, 2014
- ↑ HJTA, "(PR): HJTA FILES SUIT AGAINST ATTORNEY GENERAL FOR BALLOT MATERIAL DECEPTION," accessed August 8, 2020
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