Annual Tax Return, Form 990-T - Bill & Melinda Gates: Fill & Download for Free

There are four varieties of “Charities” some report income, some pay tax. All can provide donation tax deductions.#1. Churches. A “Church”or religious institution/organization does not have to pay tax or report income. The temple, synagogue or mosque does not file a tax return in the U.S., does not report income or pay income taxes. (IRC §501(c)(3))#2. Public Charities. Most of the charitable organizations you’ve heard of or dealt with are public charities. These are organizations (schools, hospitals, medical or scientific research orgs, humanitarian aid orgs, etc.) that report their income annually to the IRS on Form 990, do not pay federal income tax on income from investments or amounts derived from their exempt purpose (so a school doesn’t pay tax on tuition revenue; a hospital doesn’t pay tax on patient billings), and they provide acknowledgements (receipts) for deductible charitable donations. They pay income tax on income from unrelated activities, such as a school that owns a hotel near campus or the rental of the football stadium for a fair or concert. They pay regular corporate tax with Form 990-T. (IRC §501(c)(3))#3. Private Foundations. A private foundation is an organization just like a public charity, except that a lot of its money or asset base came from a specific person or group or company rather than the general public. They file a 990-PF with the IRS to report their income. They are funded mostly by investments and they must donate their income to other charitable organizations during the year or they must pay federal income tax on their investment income. Sometimes when PFs grow big enough and collect donations from many different people and entities they can become public charities and follow the rules under #2. (IRC §501(c)(3))#4. Government organizations. The most common example of a charity in this group is a State University. All government organizations are, in fact, charitable and can accept donations. Most organizations in this class do not publicize or campaign for donations except for State Schools, Museums, Zoos and similar entities. My alma mater sends fundraising material all the time, but the IRS or SSA does not. States, public schools, gov’t agencies, cities, towns, police departments, etc. do not file Form 990 to report income, and do not pay tax on investment income or revenue and fees derived from their exempt activities. But, like #2 above, if they have income from an unrelated activity, a 990-T is required and tax is paid. (IRC §115(a))As I read the other answers (mostly correct) I realized that without a summary of the different types it sounded as though half the answers were incorrect, being directly opposite to other answers. So I hope this helps.

Microsoft has more than $25 billion in offshore bank accounts.[1][1][1][1]Tesla needs to build another Giga Factory in Washington State Grant County and a proposal is being floated offshore in certain tax havens to provide $5 billion for that project as well as refiancing all of Tesla’s debt at zero interest.[2][2][2][2]How many shares of Tesla does Bill Gates own directly or indirectly through the Bill and Melinda Gates Foundation? as far as is currently publicly disclosed none.Why should the Gates Foundation invest $25 billion for 10% of Tesla at up to $1,000 per share?Bill Gates Trust once owned Wal-Mart Stores (NYSE:WMT) as (4.22%) of its total holdings.…the most interesting of the top five stocks in the Bill & Melinda Gates Foundation's portfolio. [3][3][3][3]Whether Larson will also exit the stock is anyone's guess, but why Wal-Mart made it into the portfolio in the first place isn't tough to figure out.IMAGE SOURCE: WAL-MART.With nearly $500 billion in sales, Wal-Mart is not only the largest retailer, but is the largest company in the world by revenue. Wal-Mart's commitment to shareholders is unquestionable: It's a Dividend Aristocrat, having raised its dividend for 44 straight years. The retailer has returned a whopping $55 billion to shareholders in the form of dividends and share repurchases over the past five years, and it yields 2.9% currently.These dividends do not and will not produce the returns on alternative energy like Tesla will. [4][4][4][4]If Microsoft and Bill Gates do not do it soon, either Google[5][5][5][5], Alphabet or VW might.TSLAIn Q4, Renaissance Technologies added 3.27m shares of Tesla[6][6][6][6], D. E. Shaw & Co added 1.2m shares, and Whale Rock Capital added 330k shares. Managers who entered TSLA in Q4 were swiftly rewarded, assuming they held through the uptrend in beginning of Q1 2020. Share price was $244.69 the beginning of Q4, and reached $418.33 by Dec 31. The open price today was an astounding $920.77. This means that new positions opened during Q4 are up anywhere between 120% - 276% as of Feb 19, 2020.Considering this rally, managers who held high conviction positions in Tesla [7][7][7][7]during Q3-Q4 have generated significant alpha.Notably, Optimus Prime Fund Management reported a holding of 319k shares in Q3, and 278k shares in Q4, representing 35.60% of their assets at the end of Q4.Gates Foundation is able but is it ready and willing to invest in Tesla?The Gates Foundation is able but is it ready and willing to invest $25 billion into Tesla directly or will it influence Microsoft to do it instead of allowing Google or Amazon to buy into TSLA?The Bill & Melinda Gates Foundation (foundation) and the Bill & Melinda Gates Foundation Trust (trust) are both tax-exempt private foundations that are structured as a charitable trust. Each entity has a distinct purpose, as explained below.The foundation works to reduce inequities around the world. In the developing world, it focuses on improving health and alleviating extreme poverty. In the United States, the foundation supports programs related to education. In its local region, the foundation promotes strategies and programs that help low income families. The foundation is based in Seattle, Washington, with regional offices in Washington, D.C., New Delhi, India, Beijing, China and London, United Kingdom. Its trustees are Bill and Melinda Gates, and Warren Buffett.The trust holds the donated investment assets from Bill and Melinda Gates, and receives contributions from Warren Buffett. The primary role of the trust is to manage the investment assets and transfer proceeds to the foundation as necessary to achieve the foundation’s charitable goals. Its trustees are Bill and Melinda Gates.Guide to Understanding the Financial Statements and Tax Returns2018Bill & Melinda Gates Foundation2018 Audited Financial Statements (PDF, 410 KB, 17 pages)2018 Annual Tax Return, Form 990-PF: Return of Private Foundation (PDF, 4.5 MB, 1,444 pages)2018 Annual Tax Return, Form 990-T: Exempt Organization Business Income Tax Return (PDF, 1.4 MB, 9 pages)Sources: FinancialsAlex S. Gabor's answer to What does the Gates Foundation invest in?Trillionaire Ups Bid for Tesla and Tells Trump ThisAwadhoot R Apte's answer to Why do Bill Gates and Elon Musk think that energy is a good investment?Footnotes[1] Microsoft has more than $25 billion in offshore bank accounts[1] Microsoft has more than $25 billion in offshore bank accounts[1] Microsoft has more than $25 billion in offshore bank accounts[1] Microsoft has more than $25 billion in offshore bank accounts[2] TENDER OFFER FOR 10% OF TESLA By Scottish NGO for $26 billion USD[2] TENDER OFFER FOR 10% OF TESLA By Scottish NGO for $26 billion USD[2] TENDER OFFER FOR 10% OF TESLA By Scottish NGO for $26 billion USD[2] TENDER OFFER FOR 10% OF TESLA By Scottish NGO for $26 billion USD[3] Bill Gates' Trust Has More Than 80% of Its Equity in These 5 Stocks (No, Microsoft Isn't One) | The Motley Fool[3] Bill Gates' Trust Has More Than 80% of Its Equity in These 5 Stocks (No, Microsoft Isn't One) | The Motley Fool[3] Bill Gates' Trust Has More Than 80% of Its Equity in These 5 Stocks (No, Microsoft Isn't One) | The Motley Fool[3] Bill Gates' Trust Has More Than 80% of Its Equity in These 5 Stocks (No, Microsoft Isn't One) | The Motley Fool[4] TENDER OFFER FOR 10% OF TESLA By Scottish NGO for $26 billion USD[4] TENDER OFFER FOR 10% OF TESLA By Scottish NGO for $26 billion USD[4] TENDER OFFER FOR 10% OF TESLA By Scottish NGO for $26 billion USD[4] TENDER OFFER FOR 10% OF TESLA By Scottish NGO for $26 billion USD[5] How Google Could Acquire Tesla For $1,500 Per Share On Its Way To $2 Trillion Stock[5] How Google Could Acquire Tesla For $1,500 Per Share On Its Way To $2 Trillion Stock[5] How Google Could Acquire Tesla For $1,500 Per Share On Its Way To $2 Trillion Stock[5] How Google Could Acquire Tesla For $1,500 Per Share On Its Way To $2 Trillion Stock[6] Renaissance Technologies added 3.27m shares of Tesla[6] Renaissance Technologies added 3.27m shares of Tesla[6] Renaissance Technologies added 3.27m shares of Tesla[6] Renaissance Technologies added 3.27m shares of Tesla[7] TENDER OFFER FOR 10% OF TESLA By Scottish NGO for $26 billion USD[7] TENDER OFFER FOR 10% OF TESLA By Scottish NGO for $26 billion USD[7] TENDER OFFER FOR 10% OF TESLA By Scottish NGO for $26 billion USD[7] TENDER OFFER FOR 10% OF TESLA By Scottish NGO for $26 billion USD

In interviews, Modi has described visiting Hindu ashrams founded by Swami Vivekananda: the Belur Math near Kolkata, followed by the Advaita Ashrama in Almora and the Ramakrishna Mission in Rajkot. Modi remained only a short time at each, since he lacked the required college education.Vivekananda has been described as a large influence in Modi's life.In the early summer of 1968, Modi reached the Belur Math but was turned away, after which Modi wandered through Calcutta, West Bengal and Assam, stopping in Siliguri and Guwahati.Modi then went to the Ramakrishna Ashram in Almora, where he was again rejected, before travelling back to Gujarat via Delhi and Rajasthan in 1968–69.Sometime in late 1969 or early 1970, Modi returned to Vadnagar for a brief visit before leaving again for Ahmedabad.There, Modi lived with his uncle, working in the latter's canteen at the Gujarat State Road Transport Corporation.In Ahmedabad, Modi renewed his acquaintance with Inamdar, who was based at the Hedgewar Bhavan (RSS headquarters) in the city.After the Indo-Pakistani War of 1971, he stopped working for his uncle and became a full-time pracharak (campaigner) for the RSS,working under Inamdar.Shortly before the war, Modi took part in a non-violent protest against the Indian government in New Delhi, for which he was arrested; this has been cited as a reason for Inamdar electing to mentor him.Many years later Modi would co-author a biography of Inamdar, published in 2001.In 1978 Modi received a Bachelor of Arts degree in political science from School of Open Learning at University of Delhi, graduating with a third class.Five years later, in 1983, he received a Master of Arts degree in political science from Gujarat University, as an external distance learning student.Early political careerIn June 1975, Prime Minister Indira Gandhi declared a state of emergency in India which lasted until 1977. During this period, known as "The Emergency", many of her political opponents were jailed and opposition groups were banned.Modi was appointed general secretary of the "Gujarat Lok Sangharsh Samiti", an RSS committee coordinating opposition to the Emergency in Gujarat. Shortly afterwards, the RSS was banned.Modi was forced to go underground in Gujarat and frequently travelled in disguise to avoid arrest. He became involved in printing pamphlets opposing the government, sending them to Delhi and organising demonstrations.Modi was also involved with creating a network of safe houses for individuals wanted by the government, and in raising funds for political refugees and activists.During this period, Modi wrote a book in Gujarati, Sangharsh Ma Gujarat (In The Struggles of Gujarat), describing events during the Emergency.Among the people he met in this role was trade unionist and socialist activist George Fernandes, as well as several other national political figures.In his travels during the Emergency, Modi was often forced to move in disguise, once dressing as a monk, and once as a Sikh.Modi became an RSS sambhag pracharak (regional organiser) in 1978, overseeing RSS activities in the areas of Surat and Vadodara, and in 1979 he went to work for the RSS in Delhi, where he was put to work researching and writing the RSS's version of the history of the Emergency.He returned to Gujarat a short while later, and was assigned by the RSS to the BJP in 1985.In 1987 Modi helped organise the BJP's campaign in the Ahmedabad municipal election, which the BJP won comfortably; Modi's planning has been described as the reason for that result by biographers.After L. K. Advani became president of the BJP in 1986, the RSS decided to place its members in important positions within the BJP; Modi's work during the Ahmedabad election led to his selection for this role, and Modi was elected organising secretary of the BJP's Gujarat unit later in 1987.Modi rose within the party and was named a member of the BJP's National Election Committee in 1990, helping organise L. K. Advani's 1990 Ram Rath Yatra in 1990 and Murli Manohar Joshi's 1991–92 Ekta Yatra (Journey for Unity).However, he took a brief break from politics in 1992, instead establishing a school in Ahmedabad; friction with Shankersingh Vaghela, a BJP MP from Gujarat at the time, also played a part in this decision.Modi returned to electoral politics in 1994, partly at the insistence of Advani, and as party secretary, Modi's electoral strategy was considered central to the BJP victory in the 1995 state assembly elections.In November of that year Modi was elected BJP national secretary and transferred to New Delhi, where he assumed responsibility for party activities in Haryana and Himachal Pradesh.The following year, Shankersinh Vaghela, a prominent BJP leader from Gujarat, defected to the Indian National Congress (Congress, INC) after losing his parliamentary seat in the Lok Sabha elections.Modi, on the selection committee for the 1998 Assembly elections in Gujarat, favoured supporters of BJP leader Keshubhai Patel over those supporting Vaghela to end factional division in the party. His strategy was credited as key to the BJP winning an overall majority in the 1998 elections,and Modi was promoted to BJP general secretary (organisation) in May of that year.Chief Minister of GujaratTaking officeIn 2001, Keshubhai Patel's health was failing and the BJP lost a few state assembly seats in by-elections. Allegations of abuse of power, corruption and poor administration were made, and Patel's standing had been damaged by his administration's handling of the earthquake in Bhuj in 2001.The BJP national leadership sought a new candidate for the chief ministership, and Modi, who had expressed misgivings about Patel's administration, was chosen as a replacement.Although BJP leader L. K. Advani did not want to ostracise Patel and was concerned about Modi's lack of experience in government, Modi declined an offer to be Patel's deputy chief minister, telling Advani and Atal Bihari Vajpayee that he was "going to be fully responsible for Gujarat or not at all". On 3 October 2001 he replaced Patel as Chief Minister of Gujarat, with the responsibility of preparing the BJP for the December 2002 elections.Modi was sworn in as Chief Minister on 7 October 2001,and entered the Gujarat state legislature on 24 February 2002 by winning a by-election to the Rajkot – II constituency, defeating Ashwin Mehta of the INC by 14,728 votes.2002 Gujarat riotsMain article: 2002 Gujarat riotsOn 27 February 2002, a train with several hundred passengers burned near Godhra, killing approximately 60 people.The train carried a large number of Hindu pilgrims returning from Ayodhya after a religious ceremony at the site of the demolished Babri Masjid.In making a public statement after the incident, Modi said that the attack had been terror attack planned by local Muslims.The next day, the Vishwa Hindu Parishad called for a bandh across the state.Riots began during the bandh, and anti-Muslim violence spread through Gujarat.The government's decision to move the bodies of the train victims from Godhra to Ahmedabad further inflamed the violence.The state government stated later that 790 Muslims and 254 Hindus were killed.Independent sources put the death toll at over 2000.Approximately 150,000 people were driven to refugee camps.Numerous women and children were among the victims; the violence included mass rapes and mutilations of women.The government of Gujarat itself is generally considered by scholars to have been complicit in the riots,and has otherwise received heavy criticism for its handling of the situation.Several scholars have described the violence as a pogrom, while others have called it an example of state terrorism.Summarising academic views on the subject, Martha Nussbaum said: "There is by now a broad consensus that the Gujarat violence was a form of ethnic cleansing, that in many ways it was premeditated, and that it was carried out with the complicity of the state government and officers of the law."The Modi government imposed a curfew in 26 major cities, issued shoot-at-sight orders and called for the army to patrol the streets, but was unable to prevent the violence from escalating.The president of the state unit of the BJP expressed support for the bandh, despite such actions being illegal at the time.State officials later prevented riot victims from leaving the refugee camps, and the camps were often unable to meet the needs of those living there.Muslim victims of the riots were subject to further discrimination when the state government announced that compensation for Muslim victims would be half of that offered to Hindus, although this decision was later reversed after the issue was taken to court.During the riots, police officers often did not intervene in situations where they were able.In 2012 Maya Kodnani, a minister in Modi's government from 2007 to 2009, was convicted by a lower court for participation in the Naroda Patiya massacre during the 2002 riots.Although Modi's government had announced that it would seek the death penalty for Kodnani on appeal, it reversed its decision in 2013.On 21 April 2018, the Gujarat High Courtacquitted Kodnani while noting that there were several shortfalls in the investigation.Modi's personal involvement in the 2002 events has continued to be debated. During the riots, Modi said that "What is happening is a chain of action and reaction."Later in 2002, Modi said the way in which he had handled the media was his only regret regarding the episode.Modi has not offered an apology for the riots and has stated that he should be rather punished and not forgiven if he is guilty.In March 2008, the Supreme Court reopened several cases related to the 2002 riots, including that of the Gulbarg Society massacre, and established a Special Investigation Team (SIT) to look into the issue.In response to a petition from Zakia Jafri (widow of Ehsan Jafri, who was killed in the Gulbarg Society massacre), in April 2009 the court also asked the SIT to investigate the issue of Modi's complicity in the killings.The SIT questioned Modi in March 2010; in May, it presented to the court a report finding no evidence against him.In July 2011, the court-appointed amicus curiae Raju Ramachandran submitted his final report to the court. Contrary to the SIT's position, he said that Modi could be prosecuted based on the available evidence.The Supreme Court gave the matter to the magistrate's court. The SIT examined Ramachandran's report, and in March 2012 submitted its final report, asking for the case to be closed. Zakia Jaffri filed a protest petition in response. In December 2013 the magistrate's court rejected the protest petition, accepting the SIT's finding that there was no evidence against the chief minister.2002 electionIn the aftermath of the violence there were widespread calls for Modi to resign as chief minister from within and outside the state, including from leaders of the Dravida Munnetra Kazhagam and the Telugu Desam Party (allies in the BJP-led National Democratic Alliance coalition), and opposition parties stalled Parliament over the issue.Modi submitted his resignation at the April 2002 BJP national executive meeting in Goa, but it was not accepted.His cabinet had an emergency meeting on 19 July 2002, after which it offered its resignation to the Gujarat Governor S. S. Bhandari, and the state assembly was dissolved.Despite opposition from the election commissioner, who said that a number of voters were still displaced, Modi succeeded in advancing the election to December 2002.In the elections, the BJP won 127 seats in the 182-member assembly.Although Modi later denied it, he made significant use of anti-Muslim rhetoric during his campaign,and the BJP profited from religious polarisation among the voters.He won the Maninagar constituency, receiving 1,13,589 of 1,54,981 votes and defeating INC candidate Yatin Oza by 75,333 votes.On 22 December 2002, Bhandari swore Modi in for a second term.Modi framed the criticism of his government for human rights violations as an attack upon Gujarati pride, a strategy which led to the BJP winning two-thirds of the seats in the state assembly.Second termDuring Modi's second term the rhetoric of the government shifted from Hindutva to Gujarat's economic development.Modi curtailed the influence of Sangh Parivar organisations such as the Bharatiya Kisan Sangh (BKS) and the Vishva Hindu Parishad(VHP),entrenched in the state after the decline of Ahmedabad's textile industry,and dropped Gordhan Zadafia (an ally of former Sangh co-worker and VHP state chief Praveen Togadia) from his cabinet. When the BKS staged a farmers' demonstration Modi ordered their eviction from state-provided houses, and his decision to demolish 200 illegal temples in Gandhinagar deepened the rift with the VHP.Sangh organisations were no longer consulted or informed in advance about Modi's administrative decisions.Nonetheless, Modi retained connections with some Hindu nationalists. Modi wrote a foreword to a textbook by Dinanath Batra released in 2014, which stated that ancient India possessed technologies including test-tube babies.Modi's relationship with Muslims continued to attract criticism. Prime Minister Atal Bihari Vajpayee (who asked Modi for tolerance in the aftermath of the 2002 Gujarat violence and supported his resignation as chief minister)distanced himself, reaching out to North Indian Muslims before the 2004 Lok Sabha elections. After the elections Vajpayee called the violence in Gujarat a reason for the BJP's electoral defeat and said it had been a mistake to leave Modi in office after the riots.Questions about Modi's relationship with Muslims were also raised by many Western nations during his tenure as chief minister. Modi was barred from entering the United States by the State Department, in accordance with the recommendations of the Commission on International Religious Freedom formed under the aegis of the International Religious Freedom Act, the only person denied a US visa under this law.The UK and the European Union refused to admit him because of what they saw as his role in the riots. As Modi rose to prominence in India, the UKand the EUlifted their bans in October 2012 and March 2013, respectively, and after his election as prime minister he was invited to Washington.During the run-up to the 2007 assembly elections and the 2009 general election, the BJP intensified its rhetoric on terrorism.In July 2006, Modi criticised Prime Minister Manmohan Singh " for his reluctance to revive anti-terror legislation" such as the 2002 Prevention of Terrorism Act. He asked the national government to allow states to invoke tougher laws in the wake of the 2006 Mumbai train bombings.In 2007 Modi authored Karmayog, a 101-page booklet discussing manual scavenging. In it, Modi argued that scavenging was a "spiritual experience" for Valmiks, a sub-caste of Dalits.However, this book was not circulated that time because of the election code of conduct.After the November 2008 Mumbai attacks, Modi held a meeting to discuss the security of Gujarat's 1,600-kilometre (990 mi)-long coastline, resulting in government authorisation of 30 high-speed surveillance boats.In July 2007 Modi completed 2,063 consecutive days as chief minister of Gujarat, making him the longest-serving holder of that post,and the BJP won 122 of 182 state-assembly seats in that year's election.Modi meets his mother after winning the 2014 electionsDuring the campaign, Modi focused on the corruption scandals under the previous INC government, and played on his image as a politician who had created a high rate of GDP growth in Gujarat.Modi projected himself as a person who could bring about "development," without focus on any specific policies.His message found support among young Indians and among middle-class citizens.The BJP under Modi was able to downplay concerns about the protection of religious minorities and Modi's commitment to secularism, areas in which he had previously received criticism.Prior to the election Modi's image in the media had centered around his role in the 2002 Gujarat riots, but during the campaign the BJP was able to shift this to a focus on Modi's neoliberal ideology and the Gujarat model of development, although Hindutva remained a significant part of its campaign.In states such as Uttar Pradesh in which the BJP performed well, it drew exceptionally high support from upper-caste Hindus, although the 10 percent of Muslim votes won was more than it had won before. It performed particularly well in parts of the country that had recently experienced violence between Hindus and Muslims.The magnitude of the BJP's victory led many commentators to say that the election constituted a political realignment away from progressive parties and towards the right-wing.Modi himself was a candidate for the Lok Sabha in two constituencies: Varanasi and Vadodara.Prime MinisterModi with the Chief Minister of Nagaland, T. R. Zeliang, and Naga people in Northeast India, December 2014Governance and other initiativesModi was sworn in as the Prime Minister of India on 26 May 2014. He became the first Prime Minister born after India's independence from the British Empire.His first year as prime minister saw significant centralisation of power relative to previous administrations.Modi's efforts at centralisation have been linked to an increase in the number of senior administration officials resigning their positions.Initially lacking a majority in the Rajya Sabha, or upper house of Indian Parliament, Modi passed a number of ordinances to enact his policies, leading to further centralisation of power.The government also passed a bill increasing the control that it had over the appointment of judges, and reducing that of the judiciary.In December 2014 Modi abolished the Planning Commission, replacing it with the National Institution for Transforming India, or NITI Aayog.The planning commission had received heavy criticism in previous years for creating inefficiency in the government, and of not filling its role of improving social welfare: however, since the economic liberalisation of the 1990s, it had been the major government body responsible for measures related to social justice.The Modi government launched investigations by the Intelligence Bureau against numerous civil society organizations and foreign non-governmental organizations in the first year of the administration. The investigations, on the grounds that these organizations were slowing economic growth, was criticized as a witchhunt. International humanitarian aid organisation Medecins Sans Frontieres was among the groups that were put under pressure.Other organisations affected included the Sierra Club and Avaaz.Cases of sedition were filed against individuals criticising the government.Modi repealed 1,200 obsolete laws in first three years as prime minister; a total of 1,301 such laws had been repealed by previous governments over a span of 64 years.He started a monthly radio programme titled "Mann Ki Baat" on 3 October 2014.Modi also launched the Digital India programme, with the goal of ensuring that government services are available electronically, building infrastructure to provide high-speed Internet access to rural areas, boosting manufacturing of electronic goods in the country, and promoting digital literacy.Economic policyModi with other BRICS leaders in 2016. Left to right: Temer, Modi, Xi, Putin and Zuma.The economic policies of Modi's government focused on privatisation and liberalisation of the economy, based on a neoliberal framework.Modi liberalised India's foreign direct investment policies, allowing more foreign investment in several industries, including in defence and the railways.Other proposed reforms included making it harder for workers to form unions and easier for employers to hire and fire them;some of these proposals were dropped after protests.The reforms drew strong opposition from unions: on 2 September 2015, eleven of the country's largest unions went on strike, including one affiliated with the BJP.The Bharatiya Mazdoor Sangh, a constituent of the Sangh Parivar, stated that the underlying motivation of labour reforms favored corporations over labourers.The funds dedicated to poverty reduction programmes and social welfare measures were greatly decreased by the Modi administration.The money spent on social programmes declined from 14.6% of GDP during the Congress government to 12.6% during Modi's first year in office.Spending on health and family welfare declined by 15%, and on primary and secondary education by 16%.The budgetary allocation for the Sarva Shiksha Abhiyan, or the "education for all" programme, declined by 22%.The government also lowered corporate taxes, abolished the wealth tax, increased sales taxes, and reduced customs duties on gold, and jewelry.Modi at the launch of the Make in India programmeIn September 2014, Modi introduced the Make in India initiative to encourage foreign companies to manufacture products in India, with the goal of turning the country into a global manufacturing hub.On 9 November 2016, the government demonetised ₹500 and ₹1000 banknotes, with the stated intention of curbing corruption, black money, the use of counterfeit currency, and terrorism.Over the first four years of Modi's premiership, India's GDP grew at an average rate of 7.23%, higher than the rate of 6.39% under the previous government.[216]The level of income inequality increased,while an internal government report said that in 2017, unemployment had increased to its highest level in 45 years. The loss of jobs was attributed to the 2016 demonetization, and to the effects of the Goods and Services Tax.Health and sanitationSee also: Swachh Bharat AbhiyanIn his first year as prime minister, Modi reduced the amount of money spent by the central government on healthcare.The Modi government launched New Health Policy (NHP) in January 2015. The policy did not increase the government's spending on healthcare, instead emphasizing the role of private healthcare organisations. This represented a shift away from the policy of the previous Congress government, which had supported programmes to assist public health goals, including reducing child and maternal mortality rates.The National Health Mission, which included public health programmes targeted at these indices received nearly 20%less funds in 2015 than in the previous year. 15 national health programmes, including those aimed at controlling tobacco use and supporting healthcare for the elderly, were merged with the National Health Mission. In its budget for the second year after it took office, the Modi government reduced healthcare spending by 15%.The healthcare budget for the following year rose by 19%. The budget was viewed positively by private insurance providers. Public health experts criticised its emphasis on the role of private healthcare providers, and suggested that it represented a shift away from public health facilities.The healthcare budget rose by 11.5% in 2018; the change included an allocation of 2000 crore for a government-funded health insurance program, and a decrease in the budget of the National Health Mission.The government introduced stricter packaging laws for tobacco which requires 85% of the packet size to be covered by pictorial warnings.An article in the medical journal Lancet stated that the country "might have taken a few steps back in public health" under Modi.In 2018 Modi launched the Ayushman Bharat Yojana, a government health insurance scheme intended to insure 500 million people. 1 lakh people had signed up by October 2018.Modi emphasised his government's efforts at sanitation as a means of ensuring good health.On 2 October 2014, Modi launched the Swachh Bharat Abhiyan ("Clean India") campaign. The stated goals of the campaign included eliminating open defecationand manual scavenging within five years.As part of the programme, the Indian government began constructing millions of toilets in rural areas and encouraging people to use them.The government also announced plans to build new sewage treatment plants.The administration plans to construct 60 million toilets by 2019. The construction projects have faced allegations of corruption, and have faced severe difficulty in getting people to use the toilets constructed for them.In 2018, the World Health Organization stated that at least 180,000 diarrhoeal deaths were averted in rural India after the launch of the sanitation effort.HindutvaFurther information: HindutvaModi pays obeisance at Tirumala Temple in Andhra PradeshDuring the 2014 election campaign, the BJP sought to identify itself with political leaders known to have opposed Hindu nationalism, including B. R. Ambedkar, Subhas Chandra Bose, and Ram Manohar Lohia.A proposal for the controversial Uniform Civil Code was a part of the BJP's election manifesto.These activities included a Hindu religious conversion programme, a campaign against the alleged Islamic practice of "Love Jihad", and attempts to celebrate Nathuram Godse, the assassin of Mahatma Gandhi, by members of the right wing Hindu Mahasabha.Between 2015 and 2018, Human Rights Watch estimated that 44 people, most of them Muslim, were killed by vigilantes; the killings were described by commentators as related to attempts by BJP state governments to ban the slaughter of cows.Foreign policyFurther information: Foreign policy of Narendra Modi and List of prime ministerial trips made by Narendra ModiModi and US President Donald Trump giving a joint statement.Foreign policy played a relatively small role in Modi's election campaign, and did not feature prominently in the BJP's election manifesto.Modi invited all the other leaders of SAARC countries to his swearing in ceremony as prime minister.He was the first Indian prime minister to do so.Modi meeting Myanmar's leader Aung San Suu Kyi in New Delhi in January 2018Modi's foreign policy, similarly to that of the preceding INC government, focused on improving economic ties, security, and regional relations.Modi continued Manmohan Singh's policy of "multi-alignment."The Modi administration tried to attract foreign investment in the Indian economy from several sources, especially in East Asia, with the use of slogans such as "Make in India" and "Digital India".The government also tried to improve relations with Islamic nations in the Middle East, such as Bahrain, Iran, Saudi Arabia, and the United Arab Emirates, as well as with Israel.During the first few months after the election, Modi made trips to a number of different countries to further the goals of his policy, and attended the BRICS, ASEAN, and G20 summits.One of Modi's first visits as prime minister was to Nepal, during which he promised a billion USD in aid.Modi also made several overtures to the United States, including multiple visits to that country.While this was described as an unexpected development, due to the US having previously denied Modi a travel visa over his role during the 2002 Gujarat riots, it was also expected to strengthen diplomatic and trade relations between the two countries.In 2015, the Indian parliament ratified a land exchange deal with Bangladesh about the India–Bangladesh enclaves, which had been initiated by the government of Manmohan Singh.Modi's administration gave renewed attention to India's "Look East Policy", instituted in 1991. The policy was renamed the "Act East Policy", and involved directing Indian foreign policy towards East Asia and Southeast Asia.The government signed agreements to improve land connectivity with Myanmar, through the state of Manipur. This represented a break with India's historic engagement with Myanmar, which prioritised border security over trade.Defence policyThe President of Israel Reuven Rivlin and Chief of General Staff of the Israel Defense Forces Gadi Eizenkotwith Modi.India's nominal military spending increased steadily under Modi.The military budget declined over Modi's tenure both as a fraction of GDP and when adjusted for inflation.A substantial portion of the military budget was devoted to personnel costs, leading commentators to write that the budget was constraining Indian military modernization.The BJP election manifesto had also promised to deal with illegal immigration into India in the Northeast, as well as to be more firm in its handling of insurgent groups. The Modi government issued a notification allowing Hindu, Sikh, and Buddhist illegal immigrants from Pakistan and Bangladesh to legalise their residency in India. The government described the measure as being taken for humanitarian reasons but it drew criticism from several Assamese organisations.The Modi administration negotiated a peace agreement with the largest faction of the National Socialist Council of Nagaland (NSCM), which was announced in August 2015. The Naga insurgency in northeast India had begun in the 1950s.The NSCM and the government had agreed to a ceasefire in 1997, but a peace accord had not previously been signed.In 2015 the government abrogated a 15-year ceasefire with the Khaplang faction of the NSCM (NSCM-K). The NSCM-K responded with a series of attacks, which killed 18 people.The Modi government carried out a raid across the border with Myanmar as a result, and labelled the NSCM-K a terrorist organisation.Modi promised to be "tough on Pakistan" during his election campaign, and repeatedly stated that Pakistan was an exporter of terrorism.On 29 September 2016, the Indian Army stated that it had conducted a surgical strike on terror launchpads in Azad Kashmir. The Indian media claimed that up to 50 terrorists and Pakistani soldiers had been killed in the strike.Pakistan initially denied that any strikes had taken place.Subsequent reports suggested that Indian claim about the scope of the strike and the number of casualties had been exaggerated, although cross-border strikes had been carried out.In February 2019 India carried out airstrikes in Pakistan against a supposed terrorist camp. Further military skirmishes followed, including cross-border shelling and the loss of an Indian aircraft.Approval ratingsModi interacting with the school children after delivering his address on Independence Day in New Delhi, 15 August 2017As a Prime Minister, Modi has received consistently high approval ratings; at the end of his first year in office, he received an overall approval rating of 87% in a Pew Research poll, with 68% of people rating him "very favorably" and 93% approving of his government.His approval rating remained largely consistent at around 74% through his second year in office, according to a nationwide poll conducted by instaVaani.At the end of his second year in office, an updated Pew Research poll showed Modi continued to receive high overall approval ratings of 81%, with 57% of those polled rating him "very favorably."At the end of his third year in office, a further Pew Research poll showed Modi with an overall approval rating of 88%, his highest yet, with 69% of people polled rating him "very favorably."In 2014, 2015 and 2017, he was named one of Time magazine's 100 Most Influential People in the World.He was also declared winner of the Time magazine reader's poll for Person of the Year in 2014 and 2016.Forbes Magazine ranked him the 15th-Most-Powerful Person in the World in 2014 and the 9th-Most-Powerful Person in the World in 2015, 2016 and 2018.In 2015, Modi was ranked the 13th-Most-Influential Person in the World by Bloomberg Markets Magazine.Modi was ranked fifth on Fortune Magazine's first annual list of the "World's Greatest Leaders" in 2015.In 2017, Gallup International Association (GIA) conducted a poll and ranked Modi as third top leader of the world.In 2016, a wax statue of Modi was unveiled at Madame Tussaud Wax Museum in London.In 2015 he was named one of Time's "30 Most Influential People on the Internet" as the second-most-followed politician on Twitter and Facebook.In 2018 he was the third most followed head of the state on Twitter,and the most followed world leader on Facebook and Instagram.In October 2018, Modi received UN's highest environmental award, the 'Champions of the Earth', for policy leadership by “pioneering work in championing” the International Solar Alliance and “new areas of levels of cooperation on environmental action”.He was conferred the 2018 Seoul Peace Prize in recognition of his dedication to improving international cooperation, raising global economic growth, accelerating the Human Development of the people of India by fostering economic growth and furthering the development of democracy through anti-corruption and social integration efforts. He is the first Indian to win the award.In January 2019, PM Narendra Modi, a biographic film starring Vivek Oberoi as Modi, was announced.State honoursOrder of Abdulaziz Al SaudSaudi Arabia3 April 2016Member Special Class, The highest civilian honour of Saudi ArabiaState Order of Ghazi Amir Amanullah KhanAfghanistan4 June 2016The highest civilian honour of AfghanistanGrand Collar of the State of PalestinePalestine10 February 2018The highest honour granted to foreigners by PalestineOrder of ZayedUnited Arab Emirates4 April 2019The highest civilian honour of the United Arab EmiratesOrder of St. AndrewRussia12 April 2019The highest civilian honour of RussiaMaximum Modi, minimum opportunityNo leader could have achieved what Modi hasThis month, Narendra Modi completes three years as India’s prime minister. It is a long enough period for anyone to get a sense of his leadership style. What is clear by now is that Mr Modi is completely different from his predecessor, Manmohan Singh, and indeed almost all his predecessors.Indira Gandhi, who served as prime minister for almost 15 years in two different stints, is perhaps the only one whose operational style is a little closer to that of Mr Modi. Both were strong leaders. Both had a connect with the ordinary people of India. And both understood power and authority -- and knew how to use them.Mr Modi, however, is different in many ways. Here are five key aspects of Mr Modi’s leadership style. Some of these may be similar to those of Indira Gandhi, but they acquire a new dimension and colour under Mr Modi.One, Mr Modi’s command over the bureaucracy is total. He entered the Prime Minister’s Office as a complete outsider, but took very little time to understand how he needs to take charge of the bureaucracy. Disintermediation was his primary instrument to keep civil servants under control. In sharp contrast to his immediate predecessor, Mr Modi made sure that he had a role and the final say in deciding on the appointment of senior civil servants in all important ministries. Thus, many central ministers realised that their top bureaucrats also had a direct connect with the prime minister and the PMO.What is clear by now is that Mr Modi is completely different from his predecessor, Manmohan Singh, and indeed almost all his predecessors.In line with this strategy, Modi developed a relationship of accountability with top civil servants across the central ministries. Periodic meetings were held with top secretaries in different ministries where the prime minister would be directly briefed on the progress of policy actions decided upon by the government. Yes, the ministers concerned would often be there in such meetings, but every bureaucrat present there would know who the boss was and whose writ ran at the end of the day.Even when the issues to be decided pertained to the Budget, the architecture of the goods and services tax or demonetisation, the prime minister made sure that he had a direct involvement with the bureaucrats concerned and played a role in the formulation of policies or their execution. This was again completely different from the way Manmohan Singh ran the government for 10 years, when he would operate through the PMO officials, through the central ministers or through file notes.A different ModiExpecting de-escalation of tensions from Prime Minister Narendra Modi, if he is voted back to power, would be different though. Mr. Modi made a surprise visit to Lahore in December 2015 to wish his then-Pakistani counterpart, Nawaz Sharif, on his birthday. Will he be inclined to do the same on Mr. Khan’s birthday this year? If Mr. Modi returns to power after this election campaign, which has been filled with invocations of Pulwama and Balakot, then it would be on the anti-Pakistan plank. In 2014, Mr. Modi wanted to be the leader who gave an opportunity to a recalcitrant neighbour. A re-elected Mr. Modi might not be in the need for such gestures. His ideological predilections will dissuade him as well. Besides, at the core of the Modi phenomenon has been his uncompromising persona. His appeal is to a core base that is of his own making and not necessarily that of the RSS-BJP combine. The base he appeals to believes in bravado and machismo.Modi has also reinforced his leadership quality by being a good communicator round the year, and not just during election times. He has an active Twitter account. Citizens are encouraged to go directly to his website. He has a monthly radio talk show Mann ki Baat(What Is on My Mind). He travels around the country and takes a lead role in every election campaign. People see him and hear him all the time. That is a lot different from previous prime ministers.