Ke maikaʻi ka maikaʻi a ināʻaʻoleʻo ia
He aha kāu mea eʻike ai e pili ana i nā huahana "huaʻole"? Peheaʻoe eʻike ai i waena o nāʻoihanaʻoihanaʻauhau a me nā meaʻole eʻauhauʻia? He aha nā mea a pau e pili ana i nāʻoihanaʻoihana "piliʻole"?
ʻOiaiʻaʻole i hoʻokumuʻia nā hui hoʻokumuʻole i ka waiwai, i kekahi manawa ua loaʻa iā lākou. ʻAʻole hiki ke hōʻoleʻia ka waiwai i ka mea hanaʻole inā lōʻihi ka waiwai i loaʻa ma muli o nā hana i pili i kaʻoihana.
Eia naʻe, he waiwaiʻauhau kekahi, aʻaʻole kekahi waiwai. Nui nā kuleanaʻole e komo i nāʻoihanaʻoihana "pili" e kākoʻo i kā lākouʻoihana mua. ʻO ka uku o kēlā hana i kaʻauhau kālā.
He aha kaʻoihanaʻoihana pili i ka misionari?
E hoʻohana kākou i kahi hōʻailona o kahi hale hōʻikeʻike e hāʻawi nei i nā kula kau wela i nā haumāna kula kiʻekiʻe ma keʻano mahalo no ka uku. Ma muli o ka mīkini hana a ka hale mīkini e pili ana i ka hoʻonaʻauaoʻana o ka lehulehu e pili ana i kaʻoihana,ʻo ka loaʻa mai o nā mea loaʻa mai kēlā papahana aku.
Loaʻa kaʻauhau mai ka "ʻoihanaʻoihana piliʻole". ʻO kaʻauhau i kapaʻiaʻo ka UBIT (kahiʻoihana piliʻole o ka uku kālā). Hiki iāʻoe ke hōʻailona inā hana ka hale hoʻokipa i kahi makuka e lawe i nā pāha'ōlelo i piliʻole i kānaʻoihana hoʻonaʻauao a me ka mālamaʻana. ʻO ka waiwai mai ka hoʻolahaʻana mai,ʻaʻole pili a piliʻole i kaʻauhau.
He aha kaʻoihanaʻoihana piliʻole?
Ke'ōlelo nei ka IRS e pili ana i nāʻoihanaʻoihana piliʻole i kēia mauʻanoʻekolu:
- He kalepa aʻoihana paha,
- Ua hana mau ia, a
- ʻAʻole pili pili i ka hoʻonuiʻana i ke kumu hoʻokuʻu o ka hui.
No laila,ʻo kā kāu papahana kālepa ma mua o ke kula i ka wā ma mua i ka wāʻaʻole i kūpono i ka UBIT, akā, e holo ana kekahi hale pizza ma kaʻaoʻao.
ʻEhia ka nui o nā kālā i loaʻa i ka IRS eʻole ai?
Ua noi aku wau iā Emily Chan, he loio no ka mea kōkuaʻole, 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 hana ma kahi limahana limahana
- 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 i nā pilikia koʻikoʻi ke noho ma lalo o nā kānāwai pili waiwai pili waiwai no kahi hui iʻoi aku ma kahi o 50% o ka nui o ka loaʻa kālā i loaʻa mai kahi hanaʻoihana piliʻole.
Eia naʻe, he kūponoʻole nā rula e pili ana i kahi e huki ai i lalo ma 50% ka kaha.
Me ka palenaʻole o ka helu paʻakikī o ka IRS, hoʻohana pinepine ka poʻe kūkākūkā kānāwai i nā kānāwai likeʻole o ka lima,ʻoiai he 20% ka laulā.
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.
ʻOiai he mea hoʻolimalimaʻole ke komo i nāʻoihanaʻoihana piliʻole a hāʻawi i nāʻauhau i ka waiwai, he mea nui ia e makaʻala. I ka mea liʻiliʻi loa, e noʻonoʻo ai i kaʻauhau o kāuʻoihanaʻoihana, i ka hapaʻauhau a kauʻole paha i kaʻauhau. Hiki iāʻoe ke hōʻike i kēia mau mea a pau noʻoe.
Hiki i nāʻoihana hana pāʻoihana nuiʻole ke koi aku i ka IRS e nānā hou i kou 501 (c) (3) noho kuʻuna . Eia ka mea e nānā ai:
- E hōʻoiaʻaʻole kāu komo i kāuʻoihanaʻoihana i nā kumuwaiwai he nui mai nā limahana a limahana paha. E hoʻomanaʻo mau i keʻano o kāu misionari. E hoʻonui i ka hapa nui o kāu mau kumuwaiwai ma ia mea.
- Mai hoʻokuʻu i nā kālā mai kaʻoihanaʻoihana i lilo i ka nui loa o ka hapene o kāu kālā loaʻa makahiki. Pono nā mea aloha i ka lehulehu e loaʻa ka hapa nui o kā lākou kālā mai ka lehulehu, e like me nā haʻawina a me nā uku paha mai nā papahana pili i nā mikionale.
- E pai i nā palapala auhau kūpono inā loaʻa iāʻoe he $ 1000 aʻoi aʻe paha o ka loaʻa kālā mai kaʻoihanaʻoihana piliʻole. Ponoʻoe e hoʻoili i ka Form 990-T inā hoʻoiliʻoe i 990, 990-EZ, 990-PF .
ʻO kahiʻoihanaʻoihana piliʻole e pili ana, no laila, e nīnau i kāu loio loio a me kou luna kākā'ōlelo ma mua o ka leleʻana i kekahi mea i hiki ke hopena i ka UBIT. Hoʻomaopopo ka IRS i nā kiko'ī no kaʻauhau kālā kālepa piliʻole ma kāna pūnaewele.
E hoʻi i nā FAQ e pili ana i ka hoʻomakaʻana o kahi Hui Pūnaewele