Akā naʻe,ʻo ka nīnau hou e pili ana i ka loaʻaʻana o kaʻoihanaʻoihana a piliʻole i ka kūʻaiʻana i nā lawelawe a iʻole nā ukana a kekahi pilikua.
ʻO ka mea mua, pono e maopopo nā ponoʻole i kaʻokoʻa ma waena o ka waiwai kālā pili pili a piliʻole .
ʻO ke kumu mua,ʻo ia hoʻi,ʻo nā kālā e kākoʻo ana i ka misionari o ka hui.
Eia kekahi laʻana, kūʻaiʻia e kahi huikala kūikawā nā tiketi no kāna mau hana. ʻO kēlā mau hana, heʻokoʻa, he pilina pili. Ma kekahiʻaoʻao, inā hoʻoholo ka mea hana hoʻolimalimaʻole e kūʻai i nā balota i nā kumukūʻai kūʻai i ka lehulehu,ʻaʻole nō e lilo ka kālā i mea pili i ka misionari.
Eia nō naʻe, inā pili ka pili aʻaʻoleʻole i piliʻole ka piliʻana he paʻakikī ka nui o nā hoʻonanea a me nā nuances. Eia kekahi lā, inā i kūʻaiʻia kēlā mau paloni e kekahi limahana limahana, pono eʻikeʻia ka waiwai i pili i ka pilikino.
Pēlā nō,ʻo ka loaʻaʻana mai o ka hale kūʻai ice cream e mālamaʻia ana e kekahi pahuhana hana e hoʻohana nei i nā'ōpiopio o ka pahu hana i hikiʻole ke lawelawe i ka lawelaweʻana i loko o ka māhele pili i ka misionari.
Inā loaʻa ke kālā loaʻaʻole kahi pilinaʻole i ka mīkini huahana hōʻailona, a laila, lilo ka nīnau i ka nui o kēlā kālā.
ʻO nā kumu nui nuiʻole e like me nā kulanui a me nā pokapū lapaʻau e hana i nā kumu waiwai he nui, kekahi mau pili aʻaʻole kekahi.
ʻO ka hōʻailonaʻana inā he kālā kaʻauhau ma kekahi o kēlā mea waiwai e koiʻia ka lolo o ka loiloiʻauhauʻoi aku ma mua o hoʻokahi.
No nā liʻiliʻi liʻiliʻi, pono keʻano maʻalahi nā nīnau, akā, pono nā manaʻo aloha e noʻonoʻo pono i ka hopena pili pili likeʻole me ka piliʻole ma mua o ka hoʻomakaʻana i kahiʻoihanaʻoihana.
I mea e kōkua ai i ka ho'ākākaʻana i kēia nīnau, nīnau wau iā Emily Chan, he loio i kōkua i nā hopena puaʻaʻole no kona manaʻo.
Eia kāna'ōlelo:
ʻO nā lālā hoʻolālāʻole e palena nuiʻia i ka nui o nā hanaʻoihana piliʻole i hiki iā lākou ke hana.
Akā,ʻaʻole i'ōlelo kūikawāʻia ke Keʻena'Ālepa Kuhi (IRS) e pili ana i ka nui o nā kālā i loaʻa i loaʻa e loaʻa i nā kumuhana piliʻole.
ʻOiaiʻaʻole heʻaha palena paʻakikī, aia nā kumu kumuʻelua e pili ana i ka waiwai o nāʻoihana piliʻole i ka hopohopo no nā aloha aloha a lehulehu a me nā hui'ē aʻe i hoʻokuʻuʻia ma lalo o ka Section Code Code Code 501 (c).
- ʻO ka mua, keʻauhauʻia ka uku kālā o kaʻoihana piliʻole i kaʻauhauʻauhau o ka hui (ʻo ia hoʻi, ma lalo o kaʻauhau kālā o kaʻoihana piliʻole (UBIT).
- ʻO ka lua, he hui i hoʻokuʻuʻia ka hikiʻole ke komo i loko o ka nui o ka nui o ka hana i piliʻole i kaʻoihana piliʻole a nele i ka liloʻana o kona noho kaʻawale .
ʻO kekahi "hana piliʻole" e ho'ākākaʻia e ka IRS ma keʻano heʻoihana aʻoiʻoihana paha e hana mauʻia ana , ʻaʻole naʻe no ka hapa nui e pili ana i ka hopena hoʻokuʻu o ka hui.
ʻO kahiʻoihana e pili ana,ʻo ia ka hana hana hoʻonaʻauao e kākoʻo i ka manaʻo hoʻolimalima o ka hui, aʻaʻole hoʻi e loaʻa ka hua kālā.
Loaʻa i ka hana a ka 'aʻole hana ka hana,ʻaʻole ia he mea nui loa. Akā, pehea ka mea inā pili ka hana a kaʻoihana o ka hui .
Hiki i ka hoʻohālikelikeʻana i nāʻoihanaʻoihana pili i piliʻole i ka piliʻana i lilo i mea paʻakikī. Eia kekahi laʻana, hiki ke heluʻia nā mea a kēlā me kēia mea i kūʻaiʻia i loko o ka hale kūʻai mea kūʻai hale kūʻai.
Aia kekahi mau hōʻole i ke kānāwai ma lalo o Section 513 (a) no loko o kekahi mau hana.
ʻO kēia mau kumu hōʻole:
- Hana nā mea lawelawe i nā hana
- Hanaʻia nā hana no ka maʻalahi o kona mau lālā, nā haumāna, nā maʻi, nā luna, aiʻole nā limahana
- Ke kūʻaiʻana i nā mea i hāʻawiʻia. (ʻO ka loaʻa o nā kālā i loaʻaʻole, e like me ka uku, nā'āpana, nā uku, a me nā uku'āina i ke kālā.
Hiki paha i nā kumu koʻikoʻi ke noho ma lalo o nā rula pili waiwai o kaʻoihana pili waiwai aʻoi aku iʻoi aku ma kahi o 50 pakeneka o ka nui o ka loaʻa kālā i loaʻa mai ma kaʻoihanaʻoihana piliʻole.
Eia naʻe, he kūponoʻole nā rula e pili ana i kahi e huki ai i ka laina ma lalo nei he 50% o ka mark.
Me ka heluʻole o ka helu paʻakikī o ka IRS, hoʻohana pinepine ka poʻe kūkākūkā kānāwai i nā kulekele likeʻole o ka lima,ʻoiai he 20 mau pākene ka nui.
Pono nā 'ōlapa eʻimi i ka loea kūpono a iʻole ke akamai i ke komoʻana i nāʻoihanaʻoihana.
Ināʻaeʻole nā hana i ka ho'ākākaʻana o kahiʻoihana piliʻole a hāʻule paha ma lalo o kahiʻae a weheʻole paha, hiki i ka hui ke hoʻonui i ka maʻalahi i ka hanaʻana i ia mau hana me ka hanaʻole i nā hoʻopaʻi.
Nā Manawai:
Uku 598 - Kānāwai ma kaʻOihana Kūkaʻi Loa Loaʻaʻole
Ponoʻoe e ukuʻole i kaʻauhau kālā? Ka hoʻomaopopoʻana i kaʻauhauʻauhau kālā piliʻole, NPQ, 12/25/2011
ʻAʻole i kākauʻia kēia manaʻo a hoʻohanaʻia paha e hoʻohanaʻia, aʻaʻole hiki ke hoʻohanaʻia e kekahi meaʻauhau no ka mea (i) e pale i kekahi hoʻopaʻi i pili i kaʻauhau ma lalo o ke Code Kēkelē Laeoʻo, aiʻole (ii)