501(c) cho͘-chit
(對 501(c) 組織 轉來)
(501(c)
形態 [修改]
根據IRS出版物557，咧組織參考圖表部分，以下是501(c) 組織類型甲伊的相應描述的尊髂列單.[1][lower-alpha 1]
| 組織形態 | |
|---|---|
| 501(c)(1) | Corporations Organized Under Act of Congress， including Federal Credit Unions[3] and National Farm |
| 501(c)(2) | Title-holding Corporations for Exempt Organizations[5] |
| 501(c)(3) | Religious， Educational， Charitable， Scientific， Literary， Testing for Public Safety， to Foster National or International Amateur Sports Competition， or Prevention of Cruelty to Children or Animals Organizations |
| 501(c)(4) | Civic Leagues， Social Welfare Organizations， and Local Associations of Employees |
| 501(c)(5) | Labor， Agricultural and Horticultural Organizations |
| 501(c)(6) | Business Leagues， Chambers of Commerce， Real Estate Boards |
| 501(c)(7) | Social and Recreational Clubs |
| 501(c)(8) | Fraternal Beneficiary Societies and Associations |
| 501(c)(9) | Voluntary Employee Beneficiary Associations |
| 501(c)(10) | Domestic Fraternal Societies and Associations |
| 501(c)(11) | Teachers' Retirement Fund Associations |
| 501(c)(12) | Benevolent Life Insurance Associations， Mutual Ditch or Irrigation Companies， Mutual or Cooperative Telephone Companies， and Like Organizations |
| 501(c)(13) | Cemetery Companies |
| 501(c)(14) | State-Chartered Credit Unions， Mutual Reserve Funds |
| 501(c)(15) | Mutual Insurance Companies or Associations |
| 501(c)(16) | Cooperative Organizations to Finance Crop Operations |
| 501(c)(17) | Supplemental Unemployment Benefit Trusts |
| 501(c)(18) | Employee Funded Pension Trust (created before 25 June 1959) |
| 501(c)(19) | Post or Organization of Past or Present Members of theArmed Forces |
| 501(c)(20) | Group Legal Services Plan Organizations[lower-alpha 2] |
| 501(c)(21) | Black LungBenefit Trusts |
| 501(c)(22) | Withdrawal Liability Payment Fund |
| 501(c)(23) | Veterans Organizations[lower-alpha 3] |
| 501(c)(24) | Section 4049 ERISA Trusts[lower-alpha 4] |
| 501(c)(25) | Real Property Title-Holding Corporations or Trusts with Multiple Parents[8] |
| 501(c)(26) | State-Sponsored Organization Providing Health Coverage for High-Risk Individuals |
| 501(c)(27) | State-Sponsored Workers' Compensation Reinsurance Organization |
| 501(c)(28) | National Railroad Retirement Investment Trust |
| 501(c)(29) | Qualified Nonprofit Health Insurance Issuers[lower-alpha 5] |
註釋 [修改]
- ↑ In accordance with the Internal Security Act of 1950， any 501(c)， 501(d)， or 521 organization loses its tax-exempt status in any taxable year during which the organization is a communist-action organization or a communist-infiltrated organization。 (英語)[2]
- ↑ 501(c)(20) organizations are no longer tax-exempt under Section 501(c)(20) after 30 June 1992， but they may request to become exempt under Section 501(c)(9) effective 1 July 1992.[6]
- ↑ Veterans organizations may be exempt under Section 501(c)(23) only if the organization was created before 1880。 Other veterans organizations may be exempt under Section 501(c)(4) instead。
- ↑ 501(c)(24) organizations are described as Section 4049 ERISA Trusts; Section 4049 of ERISA has been repealed.[7]
- ↑ The Section 501(c)(29) tax exemption for qualified nonprofit health Insurance issuers was created in section 1322(h)(1) of the Affordable Care Act[9]
註解 [修改]
- ↑ 1.0 1.1 "Publication 557: Tax-Exempt Status For Your Organization" (PDF). Internal Revenue Service. June 2008. pp. 65–66. (英語)
- ↑ "§ 1.501(k)–1"。 Internal Revenue Service。 (英語)
- ↑ Rev。Rul。89-94, 1989–2 C.B. 233.
- ↑ Internal Revenue Code of 1939. Section 101(15).
- ↑ "IRC 501(c)(2) Title-holding Corporations" (PDF). 1986 EO CPE Text. Internal Revenue Service. 1986. 2 July 2012 khòaⁿ--ê.
- ↑ "Publication 557: Tax Exempt Status for Your Organization" (PDF). Internal Revenue Service. p. 60.
- ↑ "29 USC § 1349". Legal Information Institute. Cornell University Law School. 16 May 2013 khòaⁿ--ê.
- ↑ Ziffner, Yosef (25 June 2019). "Legal Structuring for Nonprofit Organizations: Creating Systems, Affiliates, and Subsidiaries". Venable LLP.
- ↑ "Guidance on Requirements for Tax-Exempt 501(c)(29) Qualified Nonprofit Health Insurance Issuers". Internal Revenue Service. 11 March 2011. goân-loē-iông tī 15 March 2011 hőng khó͘-pih.
Ên伸 閱獨 [修改]
- Hakanson, Bill (2013). How to Succeed with Nonprofit Trade and Professional Associations. ISBN 978-1484805749. (英語)
- Hamburger， Philip，Liberal Suppression: Section 501(c)(3) and the Taxation of Speech， University of Chicago Press (2018)。(英語)
參閱 [修改]
- Standard Ebooks
- Project Gutenberg
- LibriVox
- Open Library
- McCarran Internal Security Act
外部 連結 [修改]
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Wikisource有關係本文章的原始文本: |
- "IRS list of charities eligible to receive deductible contributions search or download". Internal Revenue Service. goân-loē-iông tī 15 May 2016 hőng khó͘-pih.
- "IRS Publication 557" (PDF). Internal Revenue Service. Publication 557 governs 501(c) organizations。
- "Lo͘k up funds in a 501(c)(3) (990 search)". Foundation Center. goân-loē-iông tī 23 May 2013 hőng khó͘-pih.
- "Historical data regarding the number of 501(c) organizations怹胎U.S。". Data 360. goân-loē-iông tī 2 March 2009 hőng khó͘-pih. 10 October 2006 khòaⁿ--ê.
- "Number， Finances and other data on 501(c) organizations". National Center for Charitable Statistics.
- "Helpful Legal Information and Links regarding Nonprofit Law， Startup and Compliance。".