Okokuqala, makacacise ukuba yeyiphi indlela ehlawulwe irhafu. Ukuxolelwa ngokupheleleyo engenzi-nzuzo kunokukhululelwa kwiirhafu ezininzi zentlawulo kunye neentlawulo zorhulumente, ezifana nentengiso kunye nentlawulo yepropati. Kwakhona, abaxhasi babo banokukwazi ukutsalwa kweerhafu ngeminikelo yabo kwintlangano.
Ezinye izinto ezingenzi nzuzo zizonwabela ukukhululwa kokuqala kodwa kungengowesibini.
Kungenxa yokuba kukho iindidi ezingama-29 zeenkonzo ezingenzi nzuzo ngaphakathi kwekhowudi yentlawulo. Ngokomzekelo, i-Chamber of Commerce yakho yendawo ye-501 (c) (6). Iqela lakho lokuzonwabisa lingaba ngu-501 (c) (7). Kwaye umlondolozo wakho womntwana unokuba ngu-501 (k).
Inzuzo engeyona inzuzo esiyiqhelana nayo yile mibutho engama-501 (c) (3) phantsi kwekhowudi yentela yase-US. Bafumana ukuxolelwa kwerhafu yengeniso, kwaye abaxhasi babo bangathabatha irhafu yokunciphisa ngeminikelo yabo.
Iimeko zerhafu zingenakudla, nangona kunjalo, ekubeni ezinye izinto ezinokubambisa inzuzo ezingenakuncedo zingabhalwa irhafu, ngokuqhelekileyo njengomsebenzi onxulumene nomsebenzi . Oku kuya kwenzeka xa i-nonprofit isebenzela ishishini lokufumana imali engenayo kwaye xa lo msebenzi ungahambelani nenjongo engundoqo engenzi-nzuzo.
Ngokufanayo, abantu ngabanye banokuthatha kuphela ukutsalwa kweerhafu xa bezinikela ekuthandeni ukuba ngaba baxhomekeke kwimali yabo yokubuyiswa kweerhafu.
Izibonelelo ezingenzi nzuzo zimele zifake izicelo kwi-IRS ye-501 (c) (3).
Akunikezelwa ngokuzenzekelayo. Kwaye ezinye izenzo kunye namaqela onobubele azisebenzi ngenxa yokuba zincinci okanye zisesigxina. Ezinye iinhlangano ezincedisayo zikhetha ukuba yiinkampani ezingenzi nzuzo ezingabandakanyekanga ezivame ukufaka isicelo sokuxolelwa kweerhafu. Iicawa kunye nemibutho yonqulo ziphathwa ngokungafaniyo kunokuba "zikarhulumente" zoncedo.
Kukho konke ukubonisa ukuba akukho nto ilula, ngakumbi xa kuthethwa ikhowudi yentela yase-US.
Izibonelelo ezingenzi-nzuzo ezinqwenela ukuba ngu-501 (c) (3) ukuxolelwa irhafu kufuneka zihlangane neemvavanyo ezintathu:
Uvavanyo lweZiko
Iinjongo ezingenzi-nzuzo ezihlawulwa irhafu kufuneka zihlelwe ngenjongo esemthethweni kulezi zigaba:
- LeMfundo
- Unqulo
- Uncedo
- I nzu lulwazi
- Lweencwadi
- Ukuvavanywa koluntu ukhuseleko
- Ukukhuthaza ukuncintisana kwamanye amazwe okanye kumhlaba jikelele wezemidlalo
- Ukuthintela inkohlakalo kubantwana okanye kwizilwanyana
Uvavanyo lwezopolitiko
Imibutho efuna i-501 (c) (3) imeko kufuneka icacise ngokucacileyo kumaphepha abo okulungiselela ukuba abayi kuthatha inxaxheba kulo nawuphi na umkhankaso wezopolitiko egameni ngalinye nawuphi na umviwa okanye uzenze iindleko kwiinjongo zezopolitiko. Kukho amaqela angama-501 (c) angakwazi ukubandakanya kule mi sebenzi, kodwa ingekho imibutho ye-501 (c) (3).
Uvavanyo lweAsset
I-charter engenzi-nzuzo kufuneka ibonise ukuba iyakwenqabela ukuhanjiswa kweefayili okanye inzuzo kubantu ngabanye (ngaphandle kwembuyekezo yeenkonzo zabo). Umbutho kufuneka uchaze ngokucacileyo ukuba ayiyi kusetyenziselwa ukufumana inzuzo okanye inzuzo yabasunguli bayo, abasebenzi, inkxaso, izalamane okanye abahlobo.
Ngaphantsi
Isishwankathelo, kukho ezininzi iintlobo zeenhlangano ezingenzi nzuzo.
Akunabo bonke abangenzi-nzuzo abangenzi nzuzo. Kuphela ama-501 (c) (3) imibutho ifumana unyango lwerhafu olufanelekileyo kunye nokuncitshiswa kweerhafu kubaxhasi babo.
Imibutho enobungcali kufuneka ifake isicelo kwi-IRS ye-IRS ye-501 (c) (3) imeko kwaye kufuneka ihlangabezane neemvavanyo ezintathu ezichaza imibutho yokunceda: uvavanyo lwentlangano olubhekiselele kumsebenzi; uvavanyo lwezopolitiko oluphathelele ukungathathi hlangothi kwezombusazwe; kunye novavanyo lwamaxabiso, olufuna ukuba ifa lempahla yenhlangano isetyenziswe kakuhle kuluntu.