Ke nalo nei kekahi mau koleke i ka manawa e hoʻolilo i ka ʻauhau ʻauhau maʻemaʻe.

Hiki i nā manaʻo kānalua i loko o nā kānāwai ʻauhau a me ke aniau o Pelekikena Joe Biden ke pale aku i kekahi mau kula aupuni mai ka hoʻolilo kālā ʻana i nā miliona kālā i nā ʻauhau ʻauhau maʻemaʻe.
ʻAʻohe kuleana ʻauhau ma nā kula nui a me nā kulanui, no laila ke koho uku pololei - a i ʻole kahi e manaʻo ʻia ai nā hōʻaiʻē he uku hoʻihoʻi - hāʻawi i nā hui 501 (c) (3) i ka manawa e hoʻohana pono ai i nā pono.
Eia naʻe, ʻaʻole i loaʻa i nā kula aupuni āpau ke kūlana 501(c)(3), a i ka papa inoa ʻana o ke kānāwai i nā hui kūpono, ʻaʻole ia e kuhikuhi i nā ʻoihana i manaʻo ʻia he ʻoihana aupuni.
Ke hoʻopanee nei nā kula he nui i nā papahana a ʻoi aku ka maʻalahi o ke alakaʻi ʻana o Treasury a me IRS, ke ʻole nā ​​​​kulanui e hoʻoholo ua kūpono lākou.
Ua ʻōlelo ʻo Ben Davidson, ka luna o ka loiloi kulekele ʻauhau a me ke kākāʻōlelo o ke kulanui ʻōpio ma ke Kulanui o North Carolina ma Chapel Hill, he "pilikia koʻikoʻi" i ka unuhi ʻana i nā mea hana aupuni ma ke ʻano he kānāwai me ke alakaʻi ʻole.
Ua hōʻole ka Waihona i ka ʻōlelo ʻana inā he kūpono nā keʻena aupuni no ka uku pololei e kali ana i ke alakaʻi.
Hiki i nā kulanui a i ʻole nā ​​kulanui me ka loaʻa ʻole o ka ʻoihana pili ʻole a i ʻole UBIT ke hāʻawi i nā koho uku kūpono ma lalo o ka pauku 6417. Hiki i nā hui me UBIT ke koi i ka hoʻomaha ʻauhau ma kā lākou loaʻa ʻauhau, akā inā ʻoi aku ka nui o ka UBIT i ka hōʻaiʻē, e pau lākou i ka uku ʻana.
Ma muli o ke ʻano o ka hoʻokumu ʻia ʻana o ke kulanui aupuni ma kona mokuʻāina, hiki ke hoʻokaʻawale ʻia ʻo ia ma ke ʻano he hui o ia mokuʻāina, he lālā politika, a i ʻole he hui o ia mokuʻāina.ʻO nā keʻena he ʻāpana koʻikoʻi o ka mokuʻāina a i ʻole ka mana politika ke kuleana e uku pololei.
"Loaʻa i kēlā me kēia moku'āina kāna mau pilikia ʻauhau ponoʻī, kahi e ʻoi aku ka ʻokoʻa o ke kūlana ma mua o koʻu manaʻo i ka poʻe nānā ʻauhau i kekahi manawa e hoʻomanaʻo ai," wahi a Lindsey Tepe, ke kōkua hope pelekikena o nā ʻoihana aupuni ma ka Institute of State and Land resources.Grant University.
ʻO kekahi mau keʻena i manaʻo ʻia he mau ʻoihana e loaʻa i ke kūlana 501 (c) (3) i kēlā me kēia ma o kā lākou kumu a i ʻole nā ​​hui ʻē aʻe e maʻalahi i ka hōʻike ʻauhau, wahi a Tepe.
Eia naʻe, ʻōlelo ʻo Davidson ʻaʻole pono ka hapa nui o nā kula e ʻike i ke ʻano o ka hoʻokaʻawale ʻia ʻana, a ʻaʻole ʻike ka poʻe he nui inā ʻaʻole i loaʻa iā lākou kahi hoʻoholo IRS.Wahi a ia, palekana ʻo UNC i ka ambiguity kānāwai.
Hoʻopau hoʻi nā koho uku uku i ka palena ma ka Pauku 50(b)(3) e kaohi ana i ka pono no ka ʻauhau ʻauhau no nā hui ʻauhau ʻauhau.Aia kēia ʻāpana i nā mea hana.Eia naʻe, ʻaʻole i hoʻokiʻekiʻe ʻia kēia mau palena no ka poʻe ʻauhau e makemake ana e kūʻai aku i kā lākou mau ʻauhau ʻauhau me ka hoʻohana ʻana i ke koho hoʻololi statutory, ka mea i hōʻole ʻole i nā ʻoihana mai ka uku pololei ʻana a i ʻole nā ​​​​hoʻololi a ʻaʻole hiki ke hoʻololi i nā hōʻaiʻē, wahi a Davidson.Hoʻolilo i ka nui.
Ma ka mōʻaukala, ua kāpae ʻia nā hui e like me nā mana aupuni, nā kulanui aupuni, a me nā aupuni ʻAmelika a me nā aupuni teritori mai nā ʻauhau ʻauhau no nā papahana ikehu hou.
Akā, ma hope o ke kau ʻia ʻana o nā kānāwai ʻauhau a me ke aniau, ua ʻae ʻia nā hui ʻauhau ʻauhau no nā ʻano hōʻaiʻē like ʻole no nā papahana ikehu maʻemaʻe e like me nā paka uila, ka mana hale ʻōmaʻomaʻo, a me ka mālama ʻana i ka ikehu.
"He pilikia liʻiliʻi kēia o ka moa a me ka hua manu - pono mākou e ʻike i ka mea e ʻae ʻia e nā lula," wahi a Tepe no nā papahana i makemake nui ʻia e ka ʻoihana.
ʻO ka hoʻoholo i ka wā e hoʻolilo ai i ka ʻaiʻē ʻauhau e hilinaʻi ʻia ma ka papahana.No kekahi, ʻaʻole loaʻa ka papahana me ka uku ʻole ʻia, aʻo nā mea ʻē aʻe e nānā ʻia ma hope o ka pau ʻana o ka papahana.
Ua ʻōlelo ʻo Tepe, ke kamaʻilio nei nā koleke a me nā kulanui e pili ana i ke ʻano o nā hōʻaiʻē i loko o nā hoʻolālā hoʻomohala mokuʻāina a kūloko.ʻO ka hapa nui o nā kula he makahiki kālā mai Iulai 1 a Iune 30, no laila ʻaʻole hiki iā lākou ke hoʻopaʻa i ke koho balota.
Ua ʻōlelo ka poʻe ʻoihana ʻoihana ʻo ka wehe ʻana i nā mea kani mai ka papa inoa ʻae ʻia he kuhi kuhi hewa a he kuleana ko ka Waihona e hoʻoponopono.
Ua noi aku ʻo Colorado, Connecticut, Maine, a me Pennsylvania i ka wehewehe ʻana i kahi leka manaʻo e pili ana i nā hui e like me nā kula aupuni a me nā halemai aupuni e hiki ke kūpono i nā uku pololei.
"Ua maopopo ka makemake o ka Ahaolelo i na kulanui aupuni e komo i keia mau mea hooikaika a noonoo maoli i ka hoopololei ana i ko lakou mau kaiaulu kula ma ke ano oi aku o ka ikehu," wahi a Tepe.
Me ka ʻole o ka uku uku, pono nā hui e noʻonoʻo e pili ana i ka pono ʻauhau, wahi a Michael Kelcher, ka loio loio kiʻekiʻe a me ka luna o ka papahana ʻauhau ʻauhau ma NYU Law School's Center for Tax Law.
Eia naʻe, ʻoiai ʻo ka ʻauhau ʻauhau "hana maikaʻi loa no nā papahana nui," ʻo nā ʻano papahana e hoʻokō ʻia e nā kulanui aupuni a me nā ʻoihana aupuni ʻē aʻe he liʻiliʻi loa ia e hiki ai ke hoʻokō i ke kaulike ʻauhau - inā ʻaʻole pono ke ʻoihana e ʻoki i ka hōʻaiʻē, wahi a Kercher.no ka mea, ʻo ka hapa nui o ka makemake e hele i nā mea hoʻopukapuka ma ke ʻano o ka ʻauhau.
To contact the editors responsible for this article: Meg Shreve at mshreve@bloombergindustry.com, Butch Mayer at bmaier@bloombergindustry.com