Xa inzuzo i-Ok kwaye xa ayikho
Yintoni oyifunayo ukuba uyazi malunga neengeniso "ezingenanzuzo"? Ukwahlula njani phakathi kwemisebenzi yerhwebo ehlawuliswayo kunye nalabo abangakhokhiswayo? Ziziphi zonke iingxabano malunga nemisebenzi yohhwebo "engahambelani"?
Nangona iinkampani ezingenzi nzuzo zingadalwa ukuba ziphishekele inzuzo, ngamanye amaxesha ziba nazo. Inzuzo ayikhanyelwa kwi-nonprofit nje kuphela ukuba leyo nzuzo yenziwa ngemisebenzi ehambelana nemisebenzi.
Nangona kunjalo, inzuzo ethile ityala, kwaye inzuzo ayikho. Uninzi olungenzi nzuzo lubandakanya "imisebenzi enxulumene" yezoshishino ukukunceda ukugcina umsebenzi wabo oyintloko. Naliphi na inzuzo evela kulo msebenzi kuhlawulwe irhafu.
Iyintoni umsebenzi wezoshishino ohlobene nomsebenzi?
Makhe sisebenzise umzekelo wemyuziyam enika iikhosi zasehlotyeni kubafundi bezikolo eziphakamileyo kwixabiso loxabiso lomrhumo. Ekubeni i-mission yemyuziyam iquka imfundo yoluntu malunga nobugcisa, iimali ezivela kwezi zifundo zihlawulwe irhafu.
Inzuzo evela "kwintsebenziswano engahambelaniyo" ingahlawuliswa. Ierhafu ibizwa ngokuba yi-UBIT (ishishini elingabandakanyekanga irhafu yentlawulo). Umzekelo unokuba ukuba i-museum yashicilela iphephancwadi ephethe intengiso engenzi lutho kunye nomsebenzi wayo wemfundo yobugcisa kunye nokulondolozwa. Ingeniso evela kwintengiso iya kuba yintsebenziswano kwaye ihlawulwe.
Yiyiphi imisebenzi engabandakanyekanga?
I-IRS ithi umsebenzi onxulumene nomsebenzi unalezi zinto ezintathu:
- Yorhwebo okanye ishishini,
- Kuqhutyelwa rhoqo, kwaye
- Akunxulumene kakhulu nokuqhubela phambili injongo yokuxolelwa kwintlangano.
Ngoko, ukuthengiswa kwe-pre-school-time-in-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a while.
Ingakanani-ingeniso engenamashishini engeniso ivumela i-IRS?
Ndambuza uEmily Chan, igqwetha elingenzi nzuzo, ngoluvo lwakhe.
Nantsi into athi:
Imibutho engenzi-nzuzo ngokuqhelekileyo iyanqanyulwa kwimali yezinto ezingabandakanywanga zoshishino abangazenzayo.
Kodwa iNkonzo yeNgeniso yangaphakathi (IRS) ayinakucaciswa malunga nendlela engenayo imali engenayo efumanekayo ingaveliswa yimithombo engahambelaniyo.
Nangona kungabikho ipesenti echanekileyo ekhoyo, kukho izizathu ezibini zokuba kutheni ingeniso engalinganiyo yoshishino ephakamisa inkxalabo yokuncedisa uluntu kunye neminye imibutho ekhutshwe phantsi kweCandelo leNgxelo yeNgeniso yangaphakathi 501 (c).
- Okokuqala, ingeniso engaxhamliyo yerhwebo ihlawulwa kwizinga lokuhlawula irhafu (okt, ngokuxhomekeke kwerhafu yengeniso engabandakanyekanga (UBIT).
- Okwesibini, inhlangano engaxoxwanga ayikwazi ukubandakanya ngaphezu kwexabiso elingabonakaliyo loshishino olungabandakanyiyo ngaphandle kwengozi yokulahlekelwa yimeko yayo yokuhlawulwa irhafu .
"Ibhizinisi elingabandakanywanga" lichazwe yi-IRS njengorhwebo okanye ishishini elisoloko liqhutyelwa , kwaye kungekhona inxalenye enxulumene nenjongo yokuxoxwa kwenhlangano.
Ibhizinisi elinxulumene lithetha ukuba umsebenzi oveliswa ngeniso uxhasa injongo yokukhutshwa kombutho, kwaye akayi kuvelisa imali engenayo.
Ukuba ingaba umsebenzi awuvelisi ngeniso akuyona into ebaluleke kakhulu. Kodwa yintoni umcimbi ukuba loo msebenzi uyayisekela imishini yombutho .
Uhlalutyo lwemisebenzi enxulumene nemicimbi yezinto ezinxulumene nayo inokuba nzima kakhulu. Ngokomzekelo, izinto ezithengiswa kwisitolo sesipho semyuziyam ziza kubalwa.
Kukho kwakhona ngaphandle komgaqo phantsi kweCandelo leNgxelo yeNgeniso ye-513 (a) kwimisebenzi ethile.
Ezi zinto zibandakanya:
- Imisebenzi eqhutywa ngabasebenzi basevolontiya
- Imisebenzi eyenziwa ukuba kube lula amalungu ayo, abafundi, izigulane, abaphathi okanye abasebenzi
- Ukuthengiswa kwezinto zokuthengiswa. (Imali engenayo engenayo, njengomdla, izabelo, ii-rents, kunye neentlawulo eziqhelekileyo zikhuphelwa ngaphandle kwimivuzo engenxulumene neyeshishini.
Imiba enzulu ingaba khona phantsi kwemithetho yokungeniswa kwemisebenzi ye-intlangano engaphezulu kwe-50% yemali engenayo engenayo eyenziweyo evela kwintsebenziswano engalinganiyo.
Nangona kunjalo, imimiselo ayifumani ngokucacileyo malunga nokudweba umgca ongaphantsi kwe-50%.
Ngaphandle kwepesenti echanekileyo ye-IRS, abacebisi bezomthetho bahlala besebenzisa imithetho ehlukeneyo yesithupha, nangona i-20% iqhelekile.
Imibutho kufuneka ifune isiluleko esifanelekileyo okanye ubuchule xa iqhuba imisebenzi yezoshishino.
Ukuba imisebenzi ayihlangabezanisi inkcazo yebhizinisi elingabandakanywanga okanye iwela phantsi kweyodwa okanye ukukhutshwa, umbutho unokuba nokuguquguquka okukhulu kwindlela ezenza ngayo imisebenzi enjalo ngaphandle kokubangela nayiphi na isohlwayo.
Nangona ukungenzi nzuzo kungabandakanyeka kwimisebenzi yohhwebo engahambelani kunye nokuhlawula irhafu kwintlawulo, kubalulekile ukuba uqaphele. Okona kuncinci, qaphela ukuba imisebenzi yakho yeshishini ihlawulwa, ihlawulwe ngokukodwa okanye ayihlawulwanga. Umgcini-akhawunti wakho unokufunda konke oku kuwe.
Uninzi oluninzi olungabandakanyiyo lwezorhwebo lungenza i-IRS ithathe ukhangele okwesibini kwi-501 (c) yakho (3) . Nantsi into omele uyibukele:
- Qinisekisa ukuba umsebenzi wakho wezoshishino awufumanisi ezininzi izibonelelo kubasebenzi okanye kumavolontiya. Njalo uhlale ukhumbule ukuba yintoni umsebenzi wakho. Gxininisa uninzi lwezibonelelo zakho kwilo.
- Ungavumeli ingeniso kwimisebenzi yezo shishino ibe yindalo enkulu kakhulu yepesenti yakho yengeniso yonyaka. Izibonelelo zentlalo zifunwa ukuba zifumane ininzi yengeniso yabo evela kuluntu, njengeminikelo okanye iintlawulo ezivela kwiiprogram ezinxulumene neentlanganiso.
- Fakela ifomu efanelekileyo yeerhafu ukuba unayo i-$ 1000 okanye ngaphezulu yengeniso epheleleyo kwimisebenzi yezoqoqosho. Kufuneka ufake ifom ye-990-T xa ufaka i- 990, 990-EZ okanye i-990-PF .
Umsebenzi onxulumene nomsebenzi uyindawo ekhohlakeleyo, ngoko qhagamshelana nomcebisi wakho wezomthetho kunye neengcali zakho zerhafu ngaphambi kokuba ungene kuyo nayiphi na into enokubangela UBIT. I-IRS inikeza iinkcukacha kwerhafu yengeniso engahambelaniyo kwiwebhusayithi yayo.
Buyela kwi- FAQ malunga ne-Starting Nonprofit Organization