Iyo IRS Inotsanangura Sei Masangano Asina Kubatsira

by Joanne Fritz

Ndeipi Iyo Sangano Rako Rinopera?

Kana iwe uchivhiringidzika nezvesangano risina maturo, usafunga kuti wakaipa. Tinowanzobvisa zvose zvisina maturo mumurwi mumwe, apo, chaizvoizvo, kune marudzi akawanda easina maturo.

IRS inoona 27 marudzi ehurumende dzisingabatsiri chaizvoizvo. Ivo, kune rimwe divi kana imwe, vasingabhadharwi nemitero yehurumende uye mimwe mitero yehurumende. Uye rudzi rumwe nerumwe rwakasiyana kana rwunosvika pakukodzera, kubvumira, kusarudzwa uye kushandiswa kwemitero.

Chikamu chakasiyana chechikamu chechikamu chema 501 (c) chemutero wemitero chinotonga rudzi rumwe rwekusashanda.

Nemhando dzakawanda dzisina maturo, zvakaoma kudzivisa. Nemuenzaniso, kushandiswa kwemazuva apo mwana wako angashandisa mazuva ake ndeye 501 (k) isingabatsiri. Chamber of Commerce bhizinesi renyu duku ringangodaro ndeye 501 (c) (6). Uye kubhadhara kubatanidzwa umo iwe bhangi ingangodaro uri 501 (c) (1).

Zvisinei, rudzi rwakanyanya kunyanya sangano risina maturo ndiro 501 (c) (3) . Idzi ndidzo dzisingabatsiri dzatinowanzopa rupo, kuzvipira, uye kunzwa pamusoro pezvinobudisa nhau. Isu tinowanzofunga nezvema 501 (c) (3) kuenzanisa patinenge tichibhadhara mitero Izvo zvipo izvo zvakagadzirirwa mutero usingabatsirwi rudo kana kwete?

Heino urongwa hwemhando dzakawanda dzinonyanya kushandiswa dzisina zvisiro izvo IRS inozviziva. Iyi ruzivo inobva kuRS Publication 557, bhaibheri rako kana uchifunga nezvekutumira nzvimbo yekusina nhupfumi. Uyewo, IRS Publication 526 inopa ruzivo pamusoro pekupi kwesangano iri inogona kugamuchira mitsva inobhadhara mutero.

Tarisa mabhuku aya kuti uwane mamwe mazano pamusoro pekusaita zvisizvo.

501 (c) (1)

Aya ndiwo masangano akarongwa pasi peMutemo weCongress. Federal Credit Unions muenzaniso wakaisvonaka weiyu wekusabatsira. Idzi idzi dzisina ruzivo hazvifanirwi kutora kudzoka kwegore negore. Mipiro inobhadhara mitero inobvumirwa kana yakagadzirirwa zvinangwa zvevanhu chete.

501 (c) (2)

Idzi dzinobata makambani emasangano asingabhadharwi. Izvi zvinoreva kuti vanogona kuchengetedza musoro weimba yeboka risingabhadharwi. Vanoshandisa nzvimbo yepasina purofiti vachishandisa fomu IRS 1024. Gore rimwe nerimwe vanofomu mafomu 990 kana 990EZ .

501 (c) (3)

Ichi ndicho chinonyanyozivikanwa chesina maturo. Inosanganisira masangano anonamata, dzidzo, zvipo, zvesayenzi, uye nyanzvi; mapoka aya anoedza kuchengetedzwa kwevanhu vose, izvo zvinokurudzira kumakwikwi emitambo yenyika kumitambo yenyika; kana masangano anobatanidzwa mukudzivirira utsinye kuvana kana mhuka.

Iri rudzi rwekusina hupfumi runoshanda nokuda kwerudzi rwayo kushandisa fomu IRS 1023 uye mafaira gore negore Fomu 990, 990EZ, kana 990-PF. Mipiro inowanzowedzera mutero.

Zvose 501 (c) (3) masangano anotorwa se:

Nheyo yega yega . Izvo hazvisi zvibatsiro zvisingakodzeri sezvipo zvehurumende. Nheyo dzinogona kunge dzichigadziriswa sehupfumi hwehupfumi huripo kana hutsika dzisiri dzekushanda uye dzinogamuchira zvimwe zvezvakanaka zvezvipo zvehurumende.
Kana kuti rubatsiro rwevanhu vose. Iyi ndiyo masangano atinopa kupa.

501 (c) (4)

Aya ndiwo masangano ehurumende, masangano emagariro evanhu, uye masangano emunzvimbo yevashandi. Vanokurudzira hurumende yehutano, zvipo, dzidzo kana zvinangwa zvekuvaraidza.

Vanoshandisa kushandisa IFS Form 1024. Vanopa gore negore 990 kana 990EZ. Rudzi urwu rusina maturo runowanzovhiringidzwa ne 501 (c) (3). Asi ivo vakasiyana zvakanyanya, kunyanya pamusoro pebvumirwe zvematongerwe enyika .

501 (c) (5)

Basa rezvekurima, zvekurima, uye masangano masangano anofanirwa pasi pechigadzirwa ichi. Vari kudzidzisa kana kudzidzisa, nechinangwa chekuvandudza mamiriro ebasa, nekuvandudza michina nekubudirira. Dzinoshandisa nekushandisa IRS Form 1024, uye faira gore negore ipe 990 kana 990EZ.

501 (c) (6)

Aya masangano mabhizimisi emabhizimisi, makamuri ekutengeserana, mabhizimusi ezvitoro, nezvimwe. Vanotsvaka kuvandudza mamiriro ebhizimisi. Vanoshandisa kushandisa IFS fomu 1024 uye vanowedzera gore negore 990 kana 990EZ.

501 (c) (7)

Makirasi evanhu uye ezvezororo anowira munharaunda iyi. Vanokurudzira kufara, varaidzo, uye zvemagariro.

Vanoshandisa kushandisa IFS fomu 1024 uye vanowedzera gore negore 990 kana 990EZ.

501 (c) (8)

Ichi chikamu chinobatanidza hama dzakabatsirana nedzimwe shamwari neshamwari. Vanopa mubhadharo wehupenyu, kurwara, njodzi, kana zvimwe zvipo kune nhengo. Vanoshandisa kushandisa IFS fomu 1024 uye vanowedzera gore negore 990 kana 990EZ.

501 (c) (9)

Aya ndiwo masangano evashandi vanozvipira. Vanopa mubhadharo wehupenyu, kurwara, njodzi, kana zvimwe zvipo kune nhengo. Vanoshandisa kushandisa IFS fomu 1024 uye vanowedzera gore negore 990 kana 990EZ.

501 (c) (10)

Domestic Fraternal Societies uye Associations. Imba inopa mari yakawana mari kune zvipo, hama, nezvimwe zvinangwa zvakataurwa. Hapana hupenyu, hutano, kana njodzi dzinobatsira kune nhengo. Shandisa kushandisa fomu IRS 1024 uye wepa gore negore 990 kana 990EZ.

501 (c) (11)

Teacher's Retirement Fund Associations. Shamwari dzekubhadhara mari yekurega basa. Shandisa kushandisa fomu IRS 1024 uye wepa gore negore 990 kana 990EZ.

501 (c) (13)

Makaburi Makampuni. Fomu yeUshandiso 1024 yekushandiswa. Files gore negore 990 kana 990EZ.

501 (c) (14)

State Chartered Credit Unions, Mutual Reserve Funds. Mari nezvikwata. Kwete fomu yekushandira. Files gore negore 990 kana 990EZ.

501 (c) (15)

Mutual Insurance Companies of Association. Kupa inshuwarisi kumapoka, kunyanya pamutengo. Inoshandisa kushandisa Fomu 1024. Files gore negore 990 kana 990EZ.

501 (c) (16)

Sangano reMakambani kune Zvemari Mashandiro Emichero. Zvemarima mbeu dzekurima pamwe chete nemabasa ekutengeserana kana kushamwaridzana kwesangano. Hapana fomu yekushandisa. Files gore negore 990 kana 990EZ.

501 (c) (17)

Kuwedzera Kwebasa Rinobatsirana Nezvikwereti. Inopa mubhadharo wekuwedzera kubhadharwa kwemabasa ekubhadhara mari. Inoshandisa kushandisa Fomu 1024. Files gore negore 990 kana 990EZ.

501 (c) (18)

Mushandi Anobhadhara Pension Trust (yakasikwa pamberi paJune 25, 1959). Kubhadhara kwezvikwereti pasi peurongwa hwepenjeni unobhadharwa nevashandi. Hapana fomu. Inoshandisa kushandisa Fomu 1024. Files gore negore 990 kana 990EZ.

501 (c) (19)

Post kana Sangano revanhu vekare kana vezvino vemauto mauto. Zvinoitwa maererano nezvinoitwa sangano. Inoshandisa kushandisa Fomu 1024. Files gore negore 990 kana 990EZ.

501 (c) (20)

Bhuku Rezvemitemo Rezvemitemo yeMitemo

501 (c) (21)

Mutsvuku Muchengetedzo Makomborero. Inobhadharwa nevashandi vemagetsi emayipi kuti vagutse mutoro wavo wekuremara kana rufu nekuda kwezvirwere zvemapapu matema. Hapana chimiro chekutsvaga. Mishumo pamusoro pefomu yemutero 990-BL.

501 (c) (22)

Kubvisa Liability Payment Fund. Inopa mari kuti inosangana nemhosva yevashandi kubvisa kubva kune imwe yevashandi mari yepensheni. Hapana fomu kuisa. Mitero yemitero 990 kana 990EZ.

501 (c) (23)

Veterans Organization (yakasimbiswa kare 1880). Inopa inshuwarisi uye zvimwe zvipo kune veterans. Hapana fomu yekushandisa. Inoshandisa mafomu emitero 990 kana 990EZ.

501 (c) (25)

Nheyo Kubata Makambani kana Matete neVabereki Vakawanda. Kubata musoro nekubhadhara pamusoro pemari kubva kune imwe nzvimbo kusvika kune 35 kana vabereki vashomanana kana vanobatsirwa. Inoshandiswa nefomu 1024. Mitero yemafuta mafomu 990 kana 990EZ.

501 (c) (26)

State-Sponsored Organisation Kupa Utano hweVanhu Vakawanda-Dambudziko. Inopa rubatsiro rweutano kune vanhu vane ngozi. Hapana fomu yekushandisa. Mafomu emitero yemafuta 990 kana 990EZ.

501 (c) (27)

State-Sponsored Workers 'Compensation Reinsurance Organization Inotsigira nhengo dzekurasikirwa pasi pekubhadhara kwevashandi mabasa. Hapana fomu yekushandisa. Mafomu emitero yemafuta 990 kana 990EZ.

501 (d)

Masangano echitendero neApostora. Nguva dzose mabhizimisi mabasa. Chitendero chekunamata. Kwete fomu yekushandira. Fomu fomu yemutero 1065.

501 (e)

Cooperative Hospital Hospital Sangano. Inoita mabasa ekubatsirana kune zvipatara. Shandisa 1023 kushandisa. Mafomu emitero yemafuta 990 kana 990EZ.

501 (f)

Cooperative Service Organisations of Operating Educational Organizations. Inoita sangano rekutsvaga kwekutsvaga masangano emasangano. Inoshandiswa nefomu 1023. Mitero yemafuta mafomu 990 kana 990EZ.

501 (k)

Zvekuchengetedza Vana. Inopa vana. Isa ne 1023. Mafomu emitero yemafuta 990 kana 990EZ.

501 (n)

Charitable Dambudziko Remadzimai. Padziva dzimwe njodzi dzeshuwarenzi dze501 (c) (3). Isa nechimiro 1023. Shandisa mafomu emitero 990 kana 990EZ.

521 (a)

Farmer 'Cooperative Associations. Kushambadzira kwekambani nekutenga kwevatori vezvirimwa. Inoshandisa kushandisa Fomu 1028. Imba yefomu 990-C.