Umfundi wabuza: "Ndiyayinceda inhlangano entsha engenzi nzuzo iqalise. Ngethuba leengxoxo zethu, zathi zicinga ukuba ziba" ngokholo olusisiseko "nongenalo ukholo. kwezi zimbini?
Ndabuza uEmily Chan, igqwetha elingenzi nzuzo e-San Francisco, ukucacisa umahluko phakathi kwezinto ezingenzi-nzuzo ezisekelwe enkolweni kunye neengenzi-nzuzo eziqhelekileyo .
I siseko
Inhlangano esekelwe enkolweni (i-FBO) ayilona lizwi elisemthethweni, kodwa lidla ngokubhekiselele kumaqela enkolo nakwezinye iintlangano zenkxaso ezinxulumene neqela lonqulo.
Umzekelo, iNkampani yeSizwe kunye noLuntu iNkonzo ithi i-FBO iquka ngokubanzi:
- Ibandla lonqulo (icawa, i-mosque, isinagoge, okanye itempile)
- Intlangano, inkqubo, okanye iphrojekthi exhaswe / ebanjwe libandla lenkolo (inokufakwa okanye ingabandakanywa)
- Inhlangano engenzi nzuzo, eyakhiwa libandla lenkolo okanye abaququzeleli benkolo kunye namalungu ebhodi , ecacisa ngokucacileyo egameni layo, ukubandakanywa, okanye inkcazo yemfundiso yokuba liziko elikhuthazayo
- Ukusebenzisana kwemibutho ebandakanya ngokucacileyo imibutho evela kwiindidi zangaphambili.
Ngaloo ndlela, isigqibo sokuba yi-FBO sinokuxhomekeka ngakumbi malunga nokuba injongo enqununu okanye imisebenzi yombutho inokwenkolo okanye inkolo ekhuthazayo kunanoma yiphina inzuzo okanye ukungalunganga ehambelana nele bhile.
Ukuba injongo ephambili kunye nemisebenzi yentlangano ayinayo inkolo, kodwa inkolo ikhuthaze, inhlangano ingafuna ukuqwalasela iprogram kunye nolwazi lokuzibonakalisa njenge-FBO kunye / okanye uhlobo oluthile lwe-FBO, njengecawa okanye iqumrhu lenkolo.
Mhlawumbi iinjongo eziphambili zokuchonga njengokholo olusekelwe kwindlela ekutyunjweni ngayo kuthintela abaxhasi, abaxhasi, abaxhasi, abaxhamli kunye nabanye abachaphazelekayo.
Akukho zibonelelo ezichanekileyo zomthetho ezinxulumene nokuchongwa njenge-FBO.
Iinzuzo kunye neengxaki
Nangona kunjalo, kukho iingenelo kunye neengxaki ezingqinelana nokuba ngumhlobo othile we-FBO.
Ngokomzekelo, iicawa ezihlangabezana neemfuno zeCandelo 501 (c) (3) ye-Internal Revenue Code zingafaka isicelo sokukhutshwa kweerhafu ngaphandle kokuzimisela kwi-Internal Revenue Service (IRS). Iicawa zinakho ukhetho lokusebenzisa i-501 (c) (3) ukuxolelwa okanye akunjalo. Ngaphandle kokuba bengasifaki, baqwalaselwa ngokuzenzekelayo ukuba baxolelwe iinjongo zerhafu.
Iicawa kunye nezinye ii-FBO zizonwabela ukukhuselwa okukhethekileyo okunciphisa ukuba kwaye i-IRS ingabaphicotha njani. Kwakhona, imibutho ethile yonqulo, kuquka iicawa, ikhululekile ukufaka ifom ye-IRS ye-990 kwaye ingahlawuliswa ukuba ifake ingxelo yokubuyiswa kolwazi kunye nokubhaliswa kwenkxaso yokunceda.
Ngaba ii-FBO ziyafumana izibonelelo kwiziseko?
I-FBO ingenakufanelekela ukufumana izibonelelo ezivela kwiziseko okanye iinkampani ezingafuni ukuqhubela phambili okanye ukudibana naluphi na unqulo okanye nenjongo yonqulo.
Nangona kunjalo, ii-FBO ezingakhuthazi inkolelo enokholo oluthile zinokufumana izibonelelo ukuba zinama-501 (c) (3). Ii-FBO ezingekho i-IRS ezikhethiweyo ezingama- 501 (c) (3) ziyakwazi ukufumana izibonelelo.
Iziseko zivame ukukhawulelana nokwenza izibonelelo kuphela kuma-501 (c) (3).
I-Arizona Grantmakers Forum ngo-2005 yaphawula ukuba "ulwazi malunga nenkxaso kunye neenkampani zenkxaso-mali yemibutho enokholo inokulinganiselwa." Umthombo osisigxina kakhulu yi-Roundtable kwi-Religion and Social Welfare Policy, yiprojekthi yophando ye-Rockefeller Institute of Government.
Uphando olulodwa lweziseko ezinkulu ezizimeleyo kunye noluntu lubonisa ukuba ipesenti enkulu (12%) ibonise umdla kwimali yeenkonzo zentlalo kunye nemibutho enxulumene nenkolo.
Uviwo lweemali ezikhutshwe ngamaziko angama-50 awona mkhulu kunabo bonke "ukholo olunokholo" lubonisa ukuba zanikezela ngezigidi ezingama-68.8 ezigidi ukuxhasa iinkonzo zentlalo-ntle ngo-1999 nangama-2000.
Incinci iyaziwa malunga neendlela zokunika iziseko ezincinci, kodwa mhlawumbi ukuba izibonelelo zabo kwimibutho enokholo ziyabaluleka.
Iziseko ezininzi zijolise kwiinkonzo zentlalo kunye neeprojekthi zeengxowa-mali nokuba ingaxhaswa yi-FBO.
Ii-FBOs zichazwe kwimithetho emininzi ebona ukufaneleka kwabo ukufumana izibonelelo phantsi kweemeko ezithile ezichaziweyo kunye nokuqhubeka kwabo ilungelo lokuqwalasela inkolo xa kuqesha abasebenzi.
Inkxaso-mali kaRhulumente
Imithetho yokuKhethwa kwabaNcedo, isayinwe nguMongameli wangaphambili uClinton ngexesha lika-1996-2000, icacise ukuba ii-FBO ziyakwazi ukukhutshwa ngaphandle kokukhuphisana kwemali ye-federal nje ngenxa yokuba inkolo. Kodwa abayibeki bucala imali kwi-FBOs.
Ngokubanzi, imali yesibonelelo sikaRhulumente ayinakusetyenziswa kwimisebenzi yonqulo efana nokukhonza, ukuthandaza, ukuguqula abantu okanye ukufundisisa iBhayibhile. Iimali kufuneka zisetyenziswe kwiinjongo ezisungulwe yiCongress ezifana nokudala iimeko zokukhula koqoqosho kunye nokuchuma.
Qaphela: Eli nqaku lenzelwe iinjongo zolwazi. Akujoliswe ukuba kube ngumcebisi wezomthetho. Hlola ezinye imithombo, njenge-IRS, kwaye ubonisane nomcebisi wezomthetho okanye umgcini-akhawunti.