Apo Purogiramu iri Ok uye Iyo Isingaiti
Chii chaunoda kuziva pamusoro pehupfumi "profits"? Iwe unokwanisa sei kusiyanisa pakati pezvinotengesa zvebhizimisi mabasa uye izvo zvisingabhadharwi? Ndezvipi zvinokakavadzana nezve "zvisingaenderani" zvebhizimisi mabasa?
Kunyange zvazvo masangano asina ruzivo vasina kusikirwa kuti vatevere purofiti, dzimwe nguva vanova nazvo. Kubatsirwa hakubvumirwi nevasina purogiramu chero bedzi iyo purogiramu yakagadzirwa kuburikidza nemabasa anosangana nemamishinari.
Zvisinei, zvimwe zvikwereti zvinotengesa, uye zvimwe zvinowanikwa hazviiti. Vakawanda vasina purogiramu vanoita mabasa e "bhizinesi" kuti vabatsire kuchengeta basa ravo rekutanga. Chero rubatsiro kubva pamabasa akadaro mutero-usingabhadharwi.
Ndeipi basa rebhizimisi rine chokuita nemisangano?
Ngatishandise muenzaniso wemuyu museum unopa mazhizha ezhizha kuvadzidzi vekusekondari muhutano kuonga mari. Sezvo nhepfenyuro yemu museum inosanganisira dzidzo yehuruzhinji pamusoro pehutano, mari inobva kune yakadaro ndiyo mitero-isingabhadharwi.
Kubatsirwa kubva kune "bhizimisi risingaenderani" kunogona kutengesa. Mutero unonzi UBIT (bhizimisi risina kubhadhara Imari yemutero). Muenzaniso unogona kuva kana museumusiyo akadhinda magazini iyo inotakura zvigadzirwa zvisingabatanidzi nechokuita kwayo yehutano dzidzo nekuchengetedzwa. Mari inowanikwa kubva pakushambadzira ingadai isingabatanidzi uye inotengesa.
Ndeipi ibhizimisi risingabatanidzi?
IRS inotaura kuti bhizinesi risina kubatana rine zvinhu zvitatu izvi:
- Icho chiitiko kana bhizinesi,
- Inogara ichiitwa, uye
- Hazvirevi zvakanyanya kufambidzana nechinangwa chekuregererwa kwesangano.
Saka, kushambadzira kwako kusati kwabatsiri kusati kwasvika kwekanguva kunenge kusina kukodzera kuBIT, asi kushanda pizza parutivi kune rumwe rutivi ingave.
Mari yakawanda-isina kubatana yebhizimisi inoita IRS inobvumira?
Ndakabvunza Emily Chan, gweta risina maturo, nokuda kwemaonero ake.
Heano zvaakataura:
Masangano asingabatsiri anowanzosara muhuwandu hwezvinhu zvisingabatanidzi zvebhizimisi zvavanogona kuita.
Asi iyo Internal Revenue Service (IRS) haina kunyatsotsanangura nezvekuti mari yakawanda inogamuchirwa inogona kuve yakakonzerwa nemashizha asingabatsiri.
Kunyange zvazvo pasina huwandu hwekugadzirisa huripo huripo, pane zvikonzero zviviri zvinoita kuti mari isinganzwisisiki yebhizimisi inomutsa kufunganya kwezvipo zvehurumende uye mamwe masangano asingabhadharwi pasi peInternal Revenue Code chikamu 501 (c).
- Kutanga, mari yebhizimisi isingabatanidzi inokweretwa pamutero wekambani yemutero (kureva, zvichienderana nemutero usingabatanidzi webhizimusi (UBIT).
- Chechipiri, sangano risina kubhadhara haigoni kuita zvinopfuura zvisingabatsiri zvebhizinesi risina kubatanidzwa pasina pangozi yokurasikirwa nemutero wayo.
"Bhizimisi risingaenderani" rinotsanangurwa neRS sebhizimisi kana bhizinesi rinowanzoitwa , uye kwete chechikamu chikuru chakabatana nechinangwa chekuregererwa kwesangano.
Bhizinesi rinobatanidza rinoreva kuti basa rinogadzira mari rinotsigira chinangwa chesangano, uye haisi kungoita mari.
Zvichida kana kwete basa rinobudisa mari haisi iyo inonyanya kukosha. Asi chii chinonyanya kukosha kana basa iri rinotsigira chinangwa chesangano .
Kuongororwa kwezvinhu zvakabatana nezvimwe zvisina kufanirwa zvebhizimisi zvingava zvakaoma chaizvo. Somuenzaniso, zvimwe zvinhu zvakatengeswa muchitoro chechipo chemu museum zvinogona kuiswa nenzira imwe neimwe.
Panewo zvakare kunze kwekutonga kunoitwa mukati meRevenue Revenue Code chikamu 513 (a) kune mamwe mabasa.
Izvi zvinosanganisira:
- Mabasa anoitwa nevashandi vanozvipira
- Mabasa anoitwa nokuda kwemaitiro ayo, vadzidzi, varwere, vatariri, kana vashandi
- Kutengesa kwekugoverwa mutengesi. (Passive mari, yakadai senharaunda, zvikamu, zvikwereti, uye madzimambo anowanzoiswa kunze kwebasa risina kubatana.
Nhau dzakakomba dzingangodaro dziripo pasi pemitemo isingabatanidzi yebhizinesi rezvemabhizimisi ane sangano rinowedzera makumi mashanu kubva muzana yemari yakawanda inokonzerwa kubva kubasa risina basa.
Zvisinei, mitemo haisati yanyatsozivikanwa pamusoro penzvimbo yekukwevera mutsara uri pasi apa kuti 50% mark.
Pasina chigadziriswa chidimbu kubva kune IRS, vatariri vemutemo vanowanzoshandisa mitemo yakasiyana-siyana yegumbo, kunyange zvazvo 20% yakawanda.
Masangano anofanira kutsvaga mazano akakodzera kana unyanzvi paanoita zvebhizimisi.
Kana zviitiko zvisingawirirani nedudziro yebhizimisi risingawirirane kana kuwira kunze kwechimwe kana kusabviswa, sangano rinogona kunge rakanyatsogadziriswa pane zvainoita mumabasa akadaro pasina kukonzera chero chirango.
Kunyange zvazvo vasina ruzivo vanogona kupinda mune zvebhizimisi zvisingawirirani uye kubhadhara mitero kune purofiti, zvakakosha kuchenjerera. Pachinhu chiduku, fungidzira kana bhizimisi rako rakabhadharwa, risingabhadharwi kana kuti isingabhadharwi zvachose. Auntian yako anogona kuverenga zvose izvi kwauri.
Basa rakawanda risina kubatana rekutengeserana rinogona kuita kuti IRS iite zvechipiri kutarisa yako 501 (c) (3) mvumo yekuregererwa mutero . Hezvino izvo zvingatarisira:
- Iva nechokwadi chokuti basa rako rebhizimisi harina kuwana zvakawanda zvezviwanikwa kubva kuvashandi kana kuzvipira. Gara uchiyeuka mupfungwa dzako chinangwa chako. Tarisa zvizhinji zvezvinhu zvako pane izvozvo.
- Usarega kubhadhara kubva kubhizinesi kuve kwakawandisa zvikamu zvezana rako rose rekuwana mari. Zvipo zvehuruzhinji zvinotarisirwa kuti zviwane zvakawanda zvemari yavo kubva kuvanhu, zvakadai kubva pamipiro kana mari kubva kumapurogiramu ane chokuita nemisangano.
- Faira mafomu emitero akakodzera kana iwe une $ 1000 kana kuti yakawanda yemari yakawanda kubva kune bhizinesi risingaenderani. Unofanirwa kuisa Fomu 990-T apo iwe uine 990, 990-EZ kana 990-PF .
Bhizimisi risina kubatanidza inzvimbo inonyengera, saka bvunza zano rako rezvemitemo uye nyanzvi yako yezvemitero usati wapinda mune chero chinhu chinogona kukonzera UBIT. IRS inopa tsanangudzo pamusoro pematare emamwe mabhizimusi asingabatanidzwi pane webhusaiti yayo.