我的帐户        0项-$0.00

如何创建非营利实体

我们收到了许多有很多慈善事业构想的人打来的电话,但往往对如何将这些构想付诸实践却知之甚少。对于许多人来说,资金是有限的,他们想用自己的钱来推动事业发展,而不是向律师支付费用(谁能责怪他们?)。

我们的联邦和州政府授予非营利身份和免税,因为这些组织的活动是为了共同利益。因此,政府机构一直在努力采取必要的法律步骤来创建和运营一个“non-profit”相对简单,精简和经济。本文讨论了与《国内税收法》第501(c)(3)条豁免的慈善组织有关的法律合规性和文件。还有其他几种免税组织,但最常见的是501(c)(3)组织。

The primary characteristics of 非营利性 entities are that, after compliance with several legal prerequisites, they can solicit funding from the general public and, most importantly, can offer income tax deductions to the donors of these funds. Moreover, the corporation itself is granted an income tax exemption by the federal and state governments allowing it to accept the contributions without paying income tax.

但是请注意,这些免税不适用于实体的定期进行的贸易或业务中产生的与慈善宗旨没有实质性关系的资金。这些资金可能会受到“不相关的企业所得税” or “UBIT.”一个例子是在博物馆经营的礼品店,以产生资金。由于礼品店可能与博物馆的实际运营没有直接关系,并且是正常的收入来源,因此此类收据可能要缴纳所得税。有关UBIT的信息,请参阅 国税局598号出版物.

步骤1:建立非营利实体

The first step in the process of creating a 非营利性, is to create a 非营利性 business entity under the laws of the state in which you will have your primary offices or operations. All states recognize and charter 非营利性 corporations and many states also have enacted statutes allowing a 非营利性 to be created and to operate as a limited liability company. 新墨西哥 is not one of these states, and has not yet passed 非营利性 有限责任公司 laws. Whether a 非营利性 corporation or 有限责任公司 , the practical difference is small, being mostly a matter of nomenclature.

In most states, the Office of the Secretary of State (SOS) issues a certificate or charter establishing the 非营利性 corporation after the filing of Articles of Incorporation (or Articles of Organization for an 有限责任公司 ) by the organization. The states provide various, recommended forms for this and other filings. In 新墨西哥, the entire formation process, including later-required filings can be accomplished online at: http://www.sos.state.nm.us/Business_Services/Domestic_NM_for_Non_profit_Corp.aspx.

请注意,要与NM SOS一起提交的文件之一是“非盈利初步报告”之后,每年“年度或补充报告。”这些报告的主要目的是报告联系信息,包括组织及其官员和董事的姓名和地址。
新墨西哥州法规还要求“非营利性公司的初始章程应由其董事会通过。” Primarily, the bylaws establish how decisions in the operation of the 非营利性 are made and delineate the powers of the board of directors and officers. Forms for 非营利性 bylaws are fairly uniform and are widely available on the Internet, but do carefully read and revise whatever you chose to use, because they are important documents for your 非营利性.

步骤2:申请免税身份

Once the 非营利性 corporation formation documents are filed and the legal entity is established, the second (and equally important) step, is to apply for its tax-exempt status. This application, IRS Form 1023 or 1023-EZ, is filed with the Internal Revenue Service and, once granted, also acts as a tax exemption under state law. Here again, there is an abundance of guidance and instructional materials available to assist in this step.

A good place to start is the IRS website for 非营利性s, entitled 慈善和其他非营利组织的税收信息。该站点包含各种有用的链接,从税收报告的角度来看,这些链接有助于使组织保持合规性。它提供了链接“申请免税身份,” “Annual Reporting & Filing,” “How to Stay Exempt,”以及其他内容,包括在被撤销后如何恢复豁免。

国税局(IRS)出版物提供了获得免税并保持合规性所需的所有信息,例如出版物4220,“申请501(c)(3)免税身份,” Publication 557, “您组织的免税身份,”和出版物526,“慈善捐助。”这些出版物可在线获得,组织得很好,并且是回答有关组织税收合规问题的重要资源。

请记住,非常重要的一点是,尽管其慈善机构可以免除实际所得税,但您的组织也不能免于报告其慈善和财务活动。慈善组织每年必须在纳税年度结束时提交IRS 990表格或990EZ表格(对于总收入低于200,000美元且总资产低于500,000美元的组织)。这两种表格都可以在IRS网站上找到并填写: //www.irs.gov/uac/current-form-990-series-forms-and-instructions.

步骤3:在新墨西哥州,向新墨西哥州司法部长注册’s Office

最后,在新墨西哥州,您需要了解“慈善募捐法,”N.M.S.A. §57-22-1及以下该法案要求新墨西哥州的每个免税慈善组织(宗教和教育组织除外)必须在新墨西哥州司法部长办公室注册,并每年报告有关信息,包括资金来源和使用情况以及涉及个人。该法案还要求注册专业筹款人。有关此备案的信息,请访问: http://www.nmag.gov/charity-registration-faq.aspx。年度报告中提供的信息可供公众检查,如果您’re forming a 非营利性 outside of 新墨西哥, be sure to double-check for similar statutes in your domestic state.

法律4小型企业(L4SB)。现在有一点法律可以在以后节省很多。一种 弹弓 Company. Ask L4SB about its experience in compliance requirements applicable to 非营利性 organizations and in the operation of charitable organizations in general. We are happy to help with your organization’s compliance needs, and provide discounted rates to 非营利性s.

发表评论

您的电子邮件地址不会被公开。

最佳