Mumwe muverengi akabvunza kuti: "Ndiri kubatsira sangano idzva risina purogiramu kutanga." Mukati yehurukuro dzedu, vakati ivo vari kufungidzira kuva "kutenda-kwakagadzirirwa" kusina purogiramu kana kusingatendi kutenda. mune aya mazita maviri? Ndezvipi zvinobatsira uye zvisingabatsiri? "
Ndakabvunza Emily Chan, gweta reSan Francisco-risingabatsiri, kutsanangura kusiyana pakati pekutenda-kusingabatsiri uye kusingabatsiri .
The Basics
Sangano rekutenda-sangano (FBO) harisi nguva yepamutemo, asi rinowanzoreva mahedheni ezvitendero uye mamwe masangano anobatsira anoshanda neboka rezvitendero.
Semuenzaniso, sangano reNational and Community Service rinotaura kuti FBO inowanzobatanidza:
- Ungano yechitendero (kereke, musikisi, sinagoge, kana temberi)
- Sangano, chirongwa, kana chirongwa chinotsigirwa / chinogarwa nechechi yechitendero (inogona kuiswa kana kusaiswa)
- Sangano risina ribatsiro, rinotungamirirwa neungano yechitendero kana vatungamiri vechitendero-vanofambisa uye nhengo dzebato , iyo inotaura zvakajeka muzita rayo, kubatanidzwa, kana kuti mishatimendi yemitemo kuti iyo inofambisa chitendero
- A kubatanidzwa kwemasangano anotsanangura zvakajeka masangano kubva kumapoka akapfuura.
Nokudaro, chisarudzo chekuva FBO chinogona kuvimba zvikuru kana chinangwa chekutanga kana mabasa ehurongwa ichitendero kana kuti chechitendero chinokurudzira kupfuura pane zvakakosha kana kusagadzikana kunosanganiswa nemashoko akadaro.
Kana chinangwa chekutanga nemabasa ehurongwa hazvirevi zvechitendero, asi zvechitendero, sangano ringada kufunga nezvekuda uye kuzvidzora kwekuzvizivisa seFBO uye / kana imwe rudzi rweFBO, sechechi kana sangano rezvitendero.
Zvichida chinangwa chikuru chekutsanangura sekutenda kwakatenderera kune zvakakoshesa kuti iyo zita rakagadzirisa sei vanopa, vanobhadhara mari, vatsigiri, vanobatsirwa, nevamwe vanobatana.
Hapana mararamiro akananga emurairo anobatanidzwa nekuonekwa seFBO.
Mabatsiro vs. Matambudziko
Zvisinei, kune zvakanakira uye zvinokanganisa zvakabatana nekuve rudzi rwemhando yeFBO.
Semuenzaniso, machechi anoenderana nezvinodiwa neChitsauko 501 (c) (3) yeChina Revenue Code anogona kutora mutero-kusunungurwa pasina kutemerwa kubva kuInternal Revenue Service (IRS). Machechi ane sarudzo yekushandisa 501 (c) (3) kuregererwa kana kwete. Kunyange kana vasingashandisi, ivo vanozviona sevari kubhadhara mitero.
Machechi uye mamwe maFBO anofarira kuchengetedzwa kwakakosha kunogadzirisa kuti sei uye iyo IRS inogona kuongorora sei. Uyezve, mamwe masangano ezvitendero, kusanganisira machechi, haagoni kubvisa Fomu yeRRS 990 uye inogona kusunungurwa kubva kunyoresa zvido zvehurumende zvekudzoka nekunyorwa kwekuda kukumbira.
Ko FBOs Inogona Kuwana Rubatsiro Kubva Pakusangana?
FBOs dzingave dzisingakodzeri kuwana mvumo kubva kune nheyo kana makambani asingadi kuendesa mberi kana kubatanidzwa nedzimwe chitendero kana chinangwa chechitendero.
Zvisinei, FBOs dzisingakurudziri kutenda mune rutendo rwakananga dzingave dzakakodzerwa nezvipo kana dziri 501 (c) (3) s. FBOs dzisiri IRS dzakasarudzwa 501 (c) (3) s zvingasakwanise kugamuchira zvipo.
Nheyo dzinowanzowanikwa pakupa zvipo kune 501 (c) (3) zvipo.
Iyo Arizona Grantmakers Forum muna 2005 yakataura kuti "ruzivo pamusoro pesheyo uye hurumende mari yezvekutenda-sangano yakakosha." Iyo yakanakisisa inoshandiswa ndeyeRinstable on Religion and Social Welfare Policy, iyo inotsvakurudza yeRockefeller Institute of Government.
Chimwe chekudzidza kwemasangano makuru ehurumende nemasangano anoratidza kuti zvikamu zvakanyanya (12%) zvakaratidza kufarira kubhadhara mari yese yemasangano uye masangano anonamata.
Kuongororwa kwezvipo zvakabudiswa nemakumi mashanu ehurukuro e "kutenda kwakanaka" kunoratidza kuti vakapa $ 68.8 mamiriyoni kuti vatsigire hutano hwehutano hwevanhu huri muna 1999 ne2000. Iyo yakamirira inenge 3% yegore rega rega kupa zvipo zvepano nekuda kwezvivako izvi.
Chinyanyozivikanwa pamusoro pekupa zvikamu zviduku zviduku, asi zvichida kuti zvipo zvavo kune masangano anotenda anokosha.
Nheyo dzakawanda dzinotarisa humwe hutano hwemagariro evanhu uye hurongwa hwehupfumi kana kuti huri hupi hunopiwa neFBO.
FBOs inotsanangurwa mumitemo inoverengeka iyo inocherechedza kukodzera kwavo kugamuchira zvipo pasi pemamwe maitiro akajeka uye yakaramba yakarurama yekufunga nezvechitendero pavanoshandira vashandi.
Sangano reMari
Mitemo yezvipo inoshandiswa, yakasayirwa naimbova Mutungamiri Clinton muna 1996-2000, inotsanangura kuti FBOs haikwanisi kusarudzwa kubva mumakwikwi ehurumende yemari nokuti vanonamata. Asi havasi kuisa pachese mari chaiyo yeFBOs.
Muzvizhinji, Federal grant mari haigone kushandiswa pamabasa echitendero zvakadai sekunamatira, kunyengetera, kutendeuka, kana kudzidza Bhaibheri. Mari yacho inofanira kushandiswa kune zvinangwa zvakagadzirwa neCongress zvakadai sekusika mamiriro ekusimudzira hupfumi nekubudirira.
Cherechedza: Nyaya iyi inongova nechinangwa chekuziva. Hazvirevi kuti uve mazano epamutemo. Chengetedza dzimwe nzvimbo, dzakadai seRIS, uye bvunzurudza nemutemo wepamutemo kana kuti mutengesi.