501(c) cho͘-chit

(501(c) tsoo-tsit (ing-gú: 501(c) organization) sī kóng teh Bí-kok liân-pang huat-lu̍t [en] thé-hē tang-tiong i-kì "Bí-kok kok-lāi suè-huat" (Internal Revenue Code (IRS); 26 U.S.C. § 501(c)) jî-lâi sîng-li̍p ê hui-îng-lī tsoo-tsit, pīng-tshiánn sī bián-khioh bóo tsi̍t-kuá-á liân-pang sóo-tik-suè ê 29 guā tsióng hui îng-lī tsoo-tsit tsi it. Tē 503 tsì 505 tiâu kui-tīng hi̍k-tit tsit-luī bián-tû ê iau-kiû. Bí-kok tsiânn-tsē tsiu iah tsham-khó 501(c) tiâu lâi tīng-gī bián-tsing tsiu-suè ê tsoo-tsit. 501(c) tsoo-tsit ē-tàng uì kò-jîn, kong-si í-ki̍p kang-huē ê sóo-tsāi hi̍k-tit put-siū hān-tsè ê kià-hù.^[1]

Pí-jû, ná hui îng-lī tsoo-tsit ê tsú-iàu ua̍h-tāng sī tsû-siān, tsong-kàu, kàu-io̍k, kho-ha̍k, bûn-ha̍k, kong-kiōng an-tsuân tshik-tshì, tshiok-tsìn gia̍p-û thé-io̍k sài-sū, hông-tsí gi̍k-thāi jî-tông hi̍k-tsiá gi̍k-thāi tōng-bu̍t; án-ne tō ē-sái i-kì 501(c)(3) [en] tiâu jî-lâi hi̍k-tit bián-khioh liân-pang sóo-tik-suè. Kin-kì IRS tshut-pán-bu̍t 557, teh tsoo-tsit tsham-khó tôo-pió pōo-hūn, í-hā sī 501(c) tsoo-tsit luī-hîng kah i-ê siong-ìng biâu-su̍t ê tsun-khā lia̍t-tuann.

Hîng-thài

Kin-kì IRS tshut-pán-bu̍t 557, teh tsoo-tsit tsham-khó tôo-pió pōo-hūn, í-hā sī 501(c) tsoo-tsit luī-hîng kah i-ê siong-ìng biâu-su̍t ê tsun-khā lia̍t-tuann.^[1]^{[lower-alpha 1]}


Tsoo-tsit hîng-thài	Biâu-suat
501(c)(1)	Corporations Organized Under Act of Congress, including Federal Credit Unions^[3] and National Farm Loan Associations^[4]
501(c)(2)	Title-holding Corporations for Exempt Organizations^[5]
501(c)(3)	Religious, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to Foster National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals Organizations
501(c)(4)	Civic Leagues, Social Welfare Organizations, and Local Associations of Employees
501(c)(5)	Labor, Agricultural and Horticultural Organizations
501(c)(6)	Business Leagues, Chambers of Commerce, Real Estate Boards
501(c)(7)	Social and Recreational Clubs
501(c)(8)	Fraternal Beneficiary Societies and Associations
501(c)(9)	Voluntary Employee Beneficiary Associations
501(c)(10)	Domestic Fraternal Societies and Associations
501(c)(11)	Teachers' Retirement Fund Associations
501(c)(12)	Benevolent Life Insurance Associations, Mutual Ditch or Irrigation Companies, Mutual or Cooperative Telephone Companies, and Like Organizations
501(c)(13)	Cemetery Companies
501(c)(14)	State-Chartered Credit Unions, Mutual Reserve Funds
501(c)(15)	Mutual Insurance Companies or Associations
501(c)(16)	Cooperative Organizations to Finance Crop Operations
501(c)(17)	Supplemental Unemployment Benefit Trusts
501(c)(18)	Employee Funded Pension Trust (created before 25 June 1959)
501(c)(19)	Post or Organization of Past or Present Members of the Armed Forces
501(c)(20)	Group Legal Services Plan Organizations^{[lower-alpha 2]}
501(c)(21)	Black Lung Benefit Trusts
501(c)(22)	Withdrawal Liability Payment Fund
501(c)(23)	Veterans Organizations^{[lower-alpha 3]}
501(c)(24)	Section 4049 ERISA Trusts^{[lower-alpha 4]}
501(c)(25)	Real Property Title-Holding Corporations or Trusts with Multiple Parents^[8]
501(c)(26)	State-Sponsored Organization Providing Health Coverage for High-Risk Individuals
501(c)(27)	State-Sponsored Workers' Compensation Reinsurance Organization
501(c)(28)	National Railroad Retirement Investment Trust
501(c)(29)	Qualified Nonprofit Health Insurance Issuers^{[lower-alpha 5]}

Tsù-sik

↑ In accordance with the Internal Security Act of 1950, any 501(c), 501(d), or 521 organization loses its tax-exempt status in any taxable year during which the organization is a communist-action organization or a communist-infiltrated organization. (Eng-gí)^[2]
↑ 501(c)(20) organizations are no longer tax-exempt under Section 501(c)(20) after 30 June 1992, but they may request to become exempt under Section 501(c)(9) effective 1 July 1992.^[6]
↑ Veterans organizations may be exempt under Section 501(c)(23) only if the organization was created before 1880. Other veterans organizations may be exempt under Section 501(c)(4) instead.
↑ 501(c)(24) organizations are described as Section 4049 ERISA Trusts; Section 4049 of ERISA has been repealed.^[7]
↑ The Section 501(c)(29) tax exemption for qualified nonprofit health Insurance issuers was created in section 1322(h)(1) of the Affordable Care Act^[9]

Tsù-kái

↑ ^1.0 ^1.1 "Publication 557: Tax-Exempt Status For Your Organization" (PDF). Internal Revenue Service. June 2008. pp. 65–66. (Eng-gí)
↑ "§ 1.501(k)–1". Internal Revenue Service. (Eng-gí)
↑ Rev. Rul. 89-94, 1989–2 C.B. 233.
↑ Internal Revenue Code of 1939. Section 101(15).
↑ "IRC 501(c)(2) Title-holding Corporations" (PDF). 1986 EO CPE Text. Internal Revenue Service. 1986. 2 July 2012 khòaⁿ--ê.
↑ "Publication 557: Tax Exempt Status for Your Organization" (PDF). Internal Revenue Service. p. 60.
↑ "29 USC § 1349". Legal Information Institute. Cornell University Law School. 16 May 2013 khòaⁿ--ê.
↑ Ziffner, Yosef (25 June 2019). "Legal Structuring for Nonprofit Organizations: Creating Systems, Affiliates, and Subsidiaries". Venable LLP.
↑ "Guidance on Requirements for Tax-Exempt 501(c)(29) Qualified Nonprofit Health Insurance Issuers". Internal Revenue Service. 11 March 2011. goân-loē-iông tī 15 March 2011 hőng khó͘-pih.

Ên-sin ua̍t-to̍k

Hakanson, Bill (2013). How to Succeed with Nonprofit Trade and Professional Associations. ISBN 978-1484805749. (Eng-gí)
Hamburger, Philip, Liberal Suppression: Section 501(c)(3) and the Taxation of Speech, University of Chicago Press (2018). (Eng-gí)

Tsham-ua̍t

Standard Ebooks
Project Gutenberg
LibriVox
Open Library
McCarran Internal Security Act

Guā-pōo liân-kiat

"IRS list of charities eligible to receive deductible contributions search or download". Internal Revenue Service. goân-loē-iông tī 15 May 2016 hőng khó͘-pih.
"IRS Publication 557" (PDF). Internal Revenue Service. Publication 557 governs 501(c) organizations.
"Look up funds in a 501(c)(3) (990 search)". Foundation Center. goân-loē-iông tī 23 May 2013 hőng khó͘-pih.
"Historical data regarding the number of 501(c) organizations in the U.S." Data 360. goân-loē-iông tī 2 March 2009 hőng khó͘-pih. 10 October 2006 khòaⁿ--ê.
"Number, Finances and other data on 501(c) organizations". National Center for Charitable Statistics.
"Helpful Legal Information and Links regarding Nonprofit Law, Startup and Compliance".

[ISA1950-3] In accordance with the Internal Security Act of 1950, any 501(c), 501(d), or 521 organization loses its tax-exempt status in any taxable year during which the organization is a communist-action organization or a communist-infiltrated organization. (Eng-gí)^[2]

[8] 501(c)(20) organizations are no longer tax-exempt under Section 501(c)(20) after 30 June 1992, but they may request to become exempt under Section 501(c)(9) effective 1 July 1992.^[6]

[9] Veterans organizations may be exempt under Section 501(c)(23) only if the organization was created before 1880. Other veterans organizations may be exempt under Section 501(c)(4) instead.

[11] 501(c)(24) organizations are described as Section 4049 ERISA Trusts; Section 4049 of ERISA has been repealed.^[7]

[14] The Section 501(c)(29) tax exemption for qualified nonprofit health Insurance issuers was created in section 1322(h)(1) of the Affordable Care Act^[9]

[:0-1] 1.0 ^1.1 "Publication 557: Tax-Exempt Status For Your Organization" (PDF). Internal Revenue Service. June 2008. pp. 65–66. (Eng-gí)

[2] "§ 1.501(k)–1". Internal Revenue Service. (Eng-gí)

[4] Rev. Rul. 89-94, 1989–2 C.B. 233.

[5] Internal Revenue Code of 1939. Section 101(15).

[6] "IRC 501(c)(2) Title-holding Corporations" (PDF). 1986 EO CPE Text. Internal Revenue Service. 1986. 2 July 2012 khòaⁿ--ê.

[7] "Publication 557: Tax Exempt Status for Your Organization" (PDF). Internal Revenue Service. p. 60.

[10] "29 USC § 1349". Legal Information Institute. Cornell University Law School. 16 May 2013 khòaⁿ--ê.

[12] Ziffner, Yosef (25 June 2019). "Legal Structuring for Nonprofit Organizations: Creating Systems, Affiliates, and Subsidiaries". Venable LLP.

[13] "Guidance on Requirements for Tax-Exempt 501(c)(29) Qualified Nonprofit Health Insurance Issuers". Internal Revenue Service. 11 March 2011. goân-loē-iông tī 15 March 2011 hőng khó͘-pih.

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