Kako je to rešeno u Americi:
Ограничења активности
501(ц)(3) организације су
високо регулисани субјекти. Строга правила важе и за активности и за управљање овим организацијама како би се осигурало да истински испуњавају своје сврхе које дефинише Пореска управа. То значи да рад организације треба да служи искључиво њеној добротворној сврси, а не да има за циљ да користи акционарима или на било који начин утиче на законодавство.
Строго је забрањено уплитање у политичке кампање или одобравање/противподржавање кандидата за јавне функције. Политичке активности које се морају држати релативно незнатним укључују:
- Лобирање
- Пропаганда
- Остала законодавна делатност
Дозвољено је одређено лобирање, како директно тако и локалног становништва. Међутим, не би требало да представља више од 10-20% активности организације, нити да троши више од 10-20% ресурса организације. Непрофитне организације које се баве лобистичким активностима се обесхрабрују да подносе образац 1023-ЕЗ и уместо тога треба да поднесу комплетан образац 1023.
Поред тога, ако се мисија организације из 501(ц)(3) промени током времена, она мора да обавести ИРС о промени како би задржала свој статус 501(ц)(3).
What is a 501(c)(3)?
Section 501(c)(3) is the portion of the US Internal Revenue Code that allows for federal tax exemption of nonprofit organizations that meet the code’s requirements. These nonprofits may be considered public charities, private foundations, or private operating foundations, which we’ll explain in more detail later.
501(c)(3) is just one category of 501(c) organizations, but it is the primary nonprofit status through which donations made to the organization are tax-deductible. 501(c)(3) status is regulated and administered by the US Department of Treasury through the Internal Revenue Service.
What are the requirements to be a 501(c)(3)?
Qualifying Entities
The overwhelming majority of 501(c)(3) organizations are
nonprofit corporations. However, entities that can seek 501(c)(3) determination from the IRS include:
- Corporations
- Trusts
- Community chests
- Unincorporated associations
Under very limited circumstances, LLCs can also legally seek status as a 501(c)(3) tax-exempt organization. A qualifying LLC must have its entire membership made up of other recognized 501(c)(3) organizations. LLCs with individual or non-tax-exempt entity members cannot apply for status and no LLC is eligible to file
Form 1023-EZ, the streamlined application for tax exemption.
Purpose Limitations
In order to qualify as a tax-exempt, 501(c)(3) organization, a nonprofit must exist for one or more exclusively
charitable purposes:
- Religious: The organization truly holds religious beliefs and its practices adhere to public policy.
- Charitable: The organization’s mission is generally charitable but doesn’t fit into one of the IRS’s other predetermined categories.
- Scientific: The organization conducts scientific research in the public interest, making all results of the work publicly available.
- Testing for public safety: The organization tests finished products, ingredients, or other components specifically for safe use by the general public.
- Literary: The organization sells or publishes literary content with an exclusively charitable purpose (as opposed to a private profit motive).
- Educational: The organization trains individuals for the purpose of improving or developing their capabilities. Or, these organizations can instruct the public on subjects useful to individuals and beneficial to the community.
- Fostering of national or international amateur sports: The organization fosters serious competition on a larger scale, at least at a regional level.
- Prevention of cruelty to animals and children: The organization works strictly for children’s safety or general welfare, as well as that of animals.
Most importantly, organizations that hold 501(c)(3) status
must not serve any private interests, and their earnings must be used for charitable purposes only. In addition, all assets are permanently dedicated to a charitable purpose. In the event that a 501(c)(3) organization must cease operations, all assets remaining after debts are paid must be distributed for a charitable purpose.
Additionally, if a 501(c)(3) organization’s mission changes over time, it must inform the IRS of the change to keep its 501(c)(3) status.
Restrictions on Activities
501(c)(3) organizations are highly regulated entities. Strict rules apply to both the activities and the
governance of these organizations to ensure they truly fulfill their IRS-defined purposes. This means that the organization’s work should solely serve its charitable purpose, not aiming to benefit shareholders or influence legislation in any way.
Intervention in political campaigns or the endorsement/anti-endorsement of candidates for public office is strictly prohibited. Political activities that must be kept relatively insubstantial include:
- Lobbying
- Propaganda
- Other legislative activity
Some lobbying, both direct and grassroots, is allowable. However,
it should not represent more than 10-20% of the organization’s activities, nor consume any more than 10-20% of the resources of the organization. Nonprofits that engage in lobbying activity are discouraged from filing Form 1023-EZ and should file a complete Form 1023 instead.
Additionally, if a 501(c)(3) organization’s mission changes over time, it must inform the IRS of the change to keep its 501(c)(3) status.
https://www.501c3.org/what-is-a-501c3
