Ingxelo evela ekunikeni i-USA ibonakalise ukuba abantu abanokwenkolo abanamalungu kuphela anikezela ngokuzithandela amabandla abo enkolo kodwa banokulungelelanisa ukunika izibonelelo zoncedo. Kwakhona, ukubakho rhoqo kwiinkonzo zonqulo kwenza ukuba kube lula ukuba abantu baya kunika izizathu zonqulo kwaye banike izipho ezingaphezulu.
Ngokuphawulekayo, unyaka emva konyaka, ipesenteji ebaluleke kakhulu yokunikezela inzuzo iye yaya kunqulo. Amanani atshanje abeka ukunikezelwa kwezenkolo ngamaphesenti angama-32 e-charity giving pie kunye nolunye ufuphi olusondeleyo lwemfundo ngama-15 ekhulwini.
Ngenxa yempembelelo yayo enkulu kwicandelo elinobubele, uyacinga ukuba sonke sinokuvumelana malunga nantoni yenkolo.
Kodwa inyaniso kukuba abaninzi bethu badidekile malunga nokwahlukana phakathi kwecawa, "inhlangano yonqulo," kunye "nentlangano enokholo."
I-IRS ininzi enokuthi ngantlukwano phakathi kwala maqela. Ngeendlela ezininzi, baphathwa njengento engenzi-nzuzo, kodwa ngamanye amaxesha, ngamanye amaxesha akhululekile kwi-supervision yokuba ininzi i-501 (c) (3) inzuzo ifumana.
Ukuze uzame ukucaca ukuba zezi zithetha ukuthini, ndaphendukela kwi-IRS ndaza ndahlala kwi-webinar encedisa ukucacisa ezininzi.
Nazi ezinye zezinto endazifundileyo.
Iicawa
Icawa eyaziwayo iyakuthatyathwa ngokuzenzekelayo nge-501 (c) (3) inceba ye-IRS kwaye loo nto ihlawulwa irhafu. Okubalulekileyo apha kukufanelekela njengecawa.
Ngoko ziziphi iimpawu iicawa?
"Icawa" ibhekisela kwindawo yokunqula. Oku akuchazwa ngokuchanekileyo kwikhowudi yerhafu kodwa ngokuqhelekileyo kubhekisela kwietempile, emasikiti, nakwii-sikhungu, kunye necawa zendabuko.
I-IRS isebenzisa ezi khrayitheriya xa zigqiba ukuba umbutho ungabizwa ngokuba yicawa:
- Ubukho obusemthethweni obukhoyo
- Ukholo olumkelekileyo kunye nesimo sokunqula
- Urhulumente ocacileyo kunye ocacileyo
- Imigaqo esemthethweni yemfundiso noqeqesho
- Imbali yonqulo
- Amalungu angahambelani naliphi na icawa okanye icawa
- Abaphathiswa abamiselweyo abagqibile izifundo ezithile
- Uncwadi olwakhe
- Ukuseka indawo zonqulo
- Amabandla rhoqo
- Iinkonzo zonqulo rhoqo
- Izikolo zeCawe ngemfundiso yenkolo yabantwana
- Izikolo ezifundisa abaphathiswa bayo
Icawa, ukuba idibana neyona mininzi yemigangatho, iqwalaselwa ngokuzenzekelayo nge- 501 (c) (3) inceba .
Nangona kunjalo, iicawa ezithatyathwa ngokuzenzekelayo zincedo kufuneka zizalise iimfuno eziqhelekileyo kwi-501 (c) (3).
Ezi meko zibandakanya akukho nzuzo kumntu onjengelungu lomsebenzi okanye umlawuli, okuncinci ukungabikho, ukungabikho kwezopolitiko kunye nemisebenzi esemthethweni (jonga ukuba awuyi kuLahla imeko yakho yokuTyala ).
Ngamanye amagama, iicawa, ukuba ziqwalaselwe njengama-501 (c) (3) uncedo, kufuneka zenze njengamanye amancedo . Ukuba benza njalo, banokufanelekela ukukhutshwa kweerhafu.
Kodwa, ngokungafani nezinye izibonelelo, iicawa azidingeki zibhalise kunye ne-IRS ngokufaka ifomu 1023 .
Nangona kunjalo, abaninzi benza ifayile ukwenza ukuba isimo sabo sicaciswe kubaxhasi babo kunye nabaxhasi. Iicawa ezibhalisa ngokusemthethweni njengemibutho yokuncedisa zifakwe kwi-IRS uludwe lwezinto eziza kubhalwa.
Iicawa ezingabhalisi kwi-IRS akufanele zifake i- 990s minyaka yonke, umqulu werhafu apho zonke ezinye izibonelelo kufuneka zingenise ngonyaka. Ukuba icawa ibhalise njenge-501 (c) (3), kufuneka ifake i-990.
Imibutho yezenkolo
Amaqela enkolo awakungekho indawo yonqulo. Ngokuqhelekileyo azikho kwihlelo elithile. Bahlala bezama ukubethelela iinkqubo ezithile zeenkolelo, nangona nazo zingaba ngamaqela afundayo okanye akhuthaze inkolo ethile.
Ukuqwalaselwa njengentlawulo-ntlawulo, inhlangano yonqulo kufuneka ibhalise njenge-501 (c) (3) inceba . Oko kuthetha ukufakela ifom ye-Form 1023 (amaqela anemali engenayo engaphantsi kwe-$ 5000 ngonyaka ayifuni ukuba afake ifayile ingafuna ukuyenza).
Xa ibhalisiwe, umbutho kufuneka ufake i-990 yonyaka .
I-Non-Based Income
Igama elithi "esekelwe enkolweni" ayilona ligama lomthetho. Isetyenziswe ngokungaqhelekanga ukubhekisela kwiqela elininzi elibandakanyekayo lenkolo elingaba yicawa, inkolo yothando, okanye nje iqela elingabandakanywanga elisekelwe kwiimfundiso zenkolo.
Ngokuqhelekileyo, imibutho enokholo (engekho iicawa), kufuneka ufake isicelo se-501 (c) (3) isimo ukuba samkele iminikelo ehlawulwa irhafu kubo abaxhasi babo kwaye bafake izicelo zezibonelelo zeziseko .
Ukuxubusha ngokugcwele kwimibutho enokholo, jonga Yintoni enokholo elingekelwe inzuzo ?
Kukho imiba emininzi kule miqathango, ingakumbi kwiicawa. Umthombo ongcono kakhulu wolwazi oluthe vetshe yi- IRS Publication 1828, Isikhokelo sentlawulo yeeCawa kunye neMibutho yonqulo .
Ukuziphendulela: Okukule ndawo akuqinisekisiweyo ngokuchaneka nangokusemthethweni, kwaye akufanele kuthathwa njengeluleko lezomthetho.