Nangona i-tax-exemption-exemption tax exemption does not pay the tax tax, kufuneka ukuba ifake ifomu yolwazi nge-IRS. Le fomu ibizwa ngokuba ngu-990. Ukuba ufake i-990 iqinisekisa ukuba ukungenzi nzuzo kuqhuba ishishini labo ngendlela ehambelana noxanduva lwabo loluntu.
I-990, efuneka ukuba yenziwe uluntu, ikwabonelela ngendlela elula yabanikeli kunye nabanye abantu abanomdla ekusekeleni isizathu esithile sokufumana nokuvavanya iimeko ezizezona ziza kunika inkxaso. Ngendlela, i-990 ingaba yintsebenziswano yesidlangalaleni yothando xa kuthethwa unyameko ukuyizalisa ngokuchanekileyo nangokucokisekileyo.
Inhlangano inokucacisa umsebenzi wayo kwi-990 kunye neenkcukacha zayo ezifezekileyo zonyaka ophelileyo. Umnikeli unokufumana apho iqela lifumana ingeniso yalo. Isiseko sinokubona indlela uzinzo olwenziwe ngayo uthando. Umqeshwa onokuthi unokukwazi ukuba i-nonprofit ayihlawulele njani abasebenzi bayo abaphezulu. Kwaye ilungu lebhodi elingaphambili lingabona ukuba ngubani osele ebhodini kunye nokuba yintoni imali yothando yokugcina imali ibonakala ngathi.
Yonke loo ngcaciso kunye nokunye ingafumaneka kwi-990, okwenza le fomu iyanceda nakubani na ophanda uphando. Le nyaniso yenza kubaluleke ngakumbi ukuba inzuzo engenzi nzuzo ichithe ixesha elaneleyo namandla ukuzalisa i-990 ngokucophelela nangexesha.
01 - Yintoni i-990?
I-IRS kunye noluntu bahlalutya ukungenzi nzuzo kunye nendlela abaqhuba ngayo ngokuhlola i-990s yabo. Ifom iqokelela ulwazi malunga nemishini, iinkqubo, kunye nemali yemibutho ehlawulwa irhafu. I-990 inikezela nantoni na inzuzo ithuba lokubika oko kufezekileyo kunyaka ongaphambili, ngaloo ndlela yenza ityala lokugcina isimo sayo sokuhlawulwa irhafu.
Ngenxa yokuhlaziywa kwangoku, iFom 990 iqokelela ulwazi oluthe xaxa njengokuveliswa kwezinto ezinokubambisana , ukuhlaziywa kwamalungu ebhodi kunye nabasebenzi, kunye nezinye iinkcukacha ezinxulumene nokuphendula imali kunye nokuphepha ukukhwabanisa.
02 - Yiyiphi iNgeniso-nzuzo okufanele ifake i-990?
- Zonke iziseko zabucala, kungakhathaliseki ukuba yinzuzo. Bafake ifom ye-990-PF.
- Uninzi lwemibutho ehlawulwe irhafu efumana iirisithi ezingama-200,000 okanye ixabiso elixabisa i-$ 500,000
- Iinkonzo ezingenzi nzuzo ezinamaxabiso angaphezulu kwama-$ 50,000 zingafaka ifom ye-990 okanye i-990-EZ.
- Amancinci amancinci kunye nama-receipts angama-$ 50,000 okanye ngaphantsi kufuneka afake i- 990-N (e-Postcard) ukugcina isimo sabo sokuxolelwa.
- Imibutho ehlawulwa irhafu phantsi kweCandelo 501 (c), 527, okanye 4947 (a) (1) yekhowudi yentlawulo ye-US, kwaye ayifaki kwiimviwo ezichazwe ngezantsi.
03 - Ziziphi iiNtlangano eziKhululwayo kwiFomu ye-990?
- Iicawa kunye nemibutho enokholo enjengezikolo zonqulo, iintlanganiso okanye imibutho yezobuvangeli. Iikhrayitheriya zokubekwa njengecawa zibhalwe kwiNkokeli yeRhafu yeeCawa kunye neMibutho yezenkolo (i-IRS Publication 1828).
- Izibonelelo zabanye abangenzi-nzuzo, apho kunokubakho ukubuyela kweqela elifakwe liqela labazali.
- Iingenzi-nzuzo ezingekho kwinkqubo okwamanje. Ukuba ungenalo inzuzo okanye inzuzo engekho inzuzo kwilizwe lakho kodwa ungacwangcisi ukufaka isicelo kwi-IRS yokukhululwa kwerhafu yengeniso ye-federal, akumele ufake ifom ye-990.
Nangona kunjalo, ukuba inhlangano yakho ibanga ukuba ihlawulwe irhafu kwaye ihlose ukufakela nge-IRS ekupheleni kwenyanga yeshumi elinama - 27 ukusuka ngomhla wokufakwa kwakho, kufuneka ufake ifom ye-990 (okanye i-990-EZ okanye i-990-N ifanelekileyo) ngexesha kwiinyanga ezingama-27, nangona kungekho sicelo sithunyelwe kwi-IRS okanye nayiphi na isinqumo esasifumene. - Amaziko karhulumente. Amanye amaziko karhulumente akhululwa ngenxa yokuba anika iinkonzo ezibalulekileyo (eyunivesithi ngumzekelo).
- Lumente karhulumente.
- Ukuqinisekisa ukuba wenze okanye awuyi kufaka ibuyiselo, khangela i-IRS uluhlu lwezinto ezingekho. Kukho imiphumo xa ungazithobeli xa kufuneka.
04 - Siya Kufaka nini i-990?
Umele ufake i-990, i-990-EZ, i-990-N, okanye i-990-PF ngomhla we-15 lwenyanga yesi-5 emva kokuba ixesha lakho lokuphendula liphela. Ngoko, ukuba unyaka wakho wezimali uphela ngo-Disemba 31, i-990 ifuneka ngomhla we-15 kuMeyi kunyaka olandelayo. Amanqaku amabini anamashumi ama-90 avunyelwe, ngaphandle kwee-990-N (iposi)
Kubalulekile ukuba ufake ifayile kunye nexesha. Ukuba awufaki ifomu ye-Fomu 990 kwiminyaka emithathu ngokulandelelana, isimo sakho sokukhishwa irhafu siya kutshintshwa ngokuzenzekelayo yi-IRS.
Abaninzi abangenzi nzuzo baye balahlekelwa yimeko yabo yokuhlawulwa kwentlawulo kwiminyaka yamuva nje ngokuba abafake i-990 njengoko kuyimfuneko. La maxesha amaninzi amancinci angenzi nzuzo awazange ayazi ukuba nangaphandle kwamaphepha angama-$ 50,000, kufuneka afake i-990-N.
I-990-N yipastadi eneenkcukacha ezincinci ezingafakwa kwifowuni. Ungaphuthelwa ukwenza njalo. Ukuba ucinga ukuba isimo sakho siphenduliwe, khangela le khasi le-IRS iinkcukacha.
Ukuba ulahlekelwa yimeko yakho yokuxolelwa ngokungafaki i-990, akukho nxaxheba yebheno nge-IRS. I-nonprofit yakho inokufuneka ihlawule irhafu yengeniso, iifizi zomsebenzisi, kwaye kufuneka ufake ifayile eyongezelelweyo. Gwema le nkqubo enzima ngokufaka ixesha ngexesha lonyaka.
05 - Yiyiphi ifomu ye-990 esiyiFayile?
Iifom 990, 990-EZ kunye ne-990-N zifakwe yimibutho engahlawulwa yerhafu , Yiyiphi ifom oyifayile ixhomekeke kwiirisithi zakho ezipheleleyo. Imithetho emitsha iyaqalwa kuyo, ngoko qhagamshelana nale ngxowa ye-IRS yokugcina ifom ukuze ufumane ifom ukuba ifayile.
I-990-PF ifakwe yi-501 (c) (3) iziseko zangasese kunye ne-4947 (a) (1).
06 - Ukuba ndifuna ukubona i-990 yeNtsi-ntle engenzi-nxaxheba, Ndingayenza njani loo nto?
Unokukhangela iFom 990 kwi-IRS engenzi-nzuzo kwi-IRS, kodwa unokuyijonga kwintando onomdla kuyo.
Imibutho engenzi nzuzo ifunwa ukwenza i-990 yabo kunye nesicelo sabo sokuxolelwa sifikelele ukuba sihlolwe luluntu ngaphandle kokuhlawulwa kwiiofisi zabo zengingqi nezithili ngexesha leeyure zoshishino eziqhelekileyo.
Uninzi olungenzi-nzuzo ngoku olwenza i-990s lufumaneka kwiwebhusayithi. Unokuzijonga kwakhona kwi-Guidestar, inhlangano enika ulwazi malunga nonzuzo, kwaye uyayiphanda kwi-ProPublica, indawo yokufunwa kwee-journalism.
I-990 engenzi-nzuzo ingabonelela ngolwazi oluxabisekileyo kubanikeli kunye nabanikezeli-mali, njengeziseko, oorhulumente kunye namashishini. Ukususela kuma-990s amaxwebhu kawonkewonke kunye nokufumaneka ngokubanzi, ukungenzi nzuzo kufuneka bakhuthaze ngokuzigcwalisa ngokuchanekileyo nokuzifakela ngexesha.