ʻO nā mea kānalua i loko o nā kānāwai ʻauhau a me ke aniau o Pelekikena Joe Biden e pale aku ai i kekahi mau kulanui aupuni mai ka loaʻa kālā ʻana he miliona miliona kālā ma nā hōʻaiʻē ʻauhau ikehu maʻemaʻe.
ʻAʻohe kuleana ʻauhau o nā koleke a me nā kulanui, no laila ʻo ke koho uku pololei - a i ʻole kahi e hiki ai ke manaʻo ʻia nā hōʻaiʻē he uku uku hou - hāʻawi i nā ʻoihana 501 (c) (3) i ka manawa kūpono e hoʻohana pono ai i nā pono.
Eia nō naʻe, ʻaʻole i loaʻa i nā kulanui aupuni āpau ke kūlana 501(c)(3), a i ka wā e helu ai ke kānāwai i nā hui pili, ʻaʻole ia e kuhikuhi i nā ʻoihana i manaʻo ʻia he mau ʻoihana aupuni.
Ke hoʻopanee nei nā koleke he nui i nā papahana a hiki i ka maopopo ʻana o ke alakaʻi ʻana a ka Waihona kālā a me ka IRS, ke ʻole e hoʻoholo nā koleke ua kūpono lākou.
Ua ʻōlelo ʻo Ben Davidson, ka luna hoʻomalu o ka loiloi kulekele ʻauhau a me ke kākāʻōlelo o ke kulanui ʻōpio ma ke Kulanui o North Carolina ma Chapel Hill, he "pilikia nui" i ka wehewehe ʻana i nā mea hana aupuni ma ke ʻano he mau lula me ke alakaʻi ʻole.
Ua hōʻole ka Waihona kālā e ʻōlelo inā kūpono nā keʻena aupuni no nā uku pololei ke kali nei i ke alakaʻi ʻana.
Hiki i nā koleke a i ʻole nā kulanui me ka loaʻa ʻole o ka loaʻa kālā ʻoihana pili ʻole a i ʻole UBIT ke hāʻawi i nā koho uku pololei ma lalo o ka pauku 6417. E hiki i nā ʻoihana me UBIT ke koi i ka hoʻēmi ʻauhau ma kā lākou loaʻa kālā ʻauhau, akā inā ʻoi aku ka UBIT ma mua o ka hōʻaiʻē, e uku lākou i ka ʻokoʻa.
Ma muli o ke ʻano o ka hoʻokumu ʻia ʻana o kahi kulanui aupuni ma kona mokuʻāina, hiki ke hoʻokaʻawale ʻia ma ke ʻano he ʻāpana o kēlā mokuʻāina, he lālā politika, a he ʻoihana paha o kēlā mokuʻāina. ʻO nā ʻoihana he ʻāpana koʻikoʻi o ka mokuʻāina a i ʻole ka mana politika e kūpono i ka uku pololei.
"Loaʻa i kēlā me kēia moku'āina kāna mau pilikia ʻauhau pono'ī, kahi e ʻoi aku ai ke ʻano o ke kūlana ma mua o koʻu manaʻo e hoʻomanaʻo nei nā mea nānā ʻauhau," wahi a Lindsey Tepe, hope pelekikena kōkua o nā hana aupuni ma ka Institute of State and Land resources. Ke Kulanui ʻo Grant.
Loaʻa i kekahi mau ʻoihana i manaʻo ʻia he mau ʻoihana ke kūlana 501(c)(3) ma o kā lākou mau kahua a i ʻole nā lālā ʻē aʻe e hoʻomaʻalahi i ka hōʻike ʻauhau, wahi a Tepe.
Eia nō naʻe, ua ʻōlelo ʻo Davidson ʻaʻole pono ka hapa nui o nā kula e ʻike pehea lākou i hoʻokaʻawale ʻia ai, a ʻaʻole ʻike ka hapa nui inā ʻaʻole lākou i loaʻa i kahi hoʻoholo a ka IRS. Wahi a ia, ua palekana ʻo UNC i ka maopopo ʻole o ke kānāwai.
Hoʻopau pū nā koho uku pololei i ka palena ma ka Paukū 50(b)(3) e kaupalena ana i ke kūpono no kahi hōʻaiʻē ʻauhau no nā hui i hoʻokuʻu ʻia mai ka ʻauhau. Loaʻa i kēia ʻāpana nā mea hana. Eia nō naʻe, ʻaʻole i hoʻopau ʻia kēia mau palena no nā mea ʻauhau e makemake ana e kūʻai aku i kā lākou mau hōʻaiʻē ʻauhau me ka hoʻohana ʻana i ke koho hoʻoili kānāwai, kahi e hōʻole ai i nā ʻoihana mai ka hana ʻana i nā uku pololei a i ʻole nā hoʻoili a ʻaʻole hiki ke hoʻoili i kekahi mau hōʻaiʻē, wahi a Davidson. Ke kālā ʻana i ka nui.
I ka mōʻaukala, ua hoʻokaʻawale ʻia nā hui e like me nā luna aupuni, nā kulanui aupuni, a me nā aupuni ʻōiwi ʻAmelika a me nā aupuni teritore mai nā hōʻaiʻē ʻauhau no nā papahana ikehu hou.
Akā ma hope o ke kau ʻia ʻana o nā kānāwai ʻauhau a me ke aniau, ua kūpono nā hui i hoʻokuʻu ʻia mai ka ʻauhau no nā 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 ʻano pilikia moa a me ka hua manu ia - pono mākou e ʻike i nā mea a nā lula e ʻae ai," wahi a Tepe e pili ana i nā papahana a ka ʻoihana e makemake nei.
ʻO ka hoʻoholo ʻana i ka wā e loaʻa ai ke kālā mai ka hōʻaiʻē ʻauhau e pili ana i ka papahana. No kekahi poʻe, ʻaʻole paha e loaʻa ka papahana me ka uku pololei ʻole, aʻo kekahi 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 e kūpono i nā hoʻolālā hoʻomohala mokuʻāina a me ke kūloko. Loaʻa i ka hapa nui o nā koleke kahi makahiki kālā mai Iulai 1 a Iune 30, no laila ʻaʻole hiki iā lākou ke mālama i nā koho balota i kēia manawa.
Ua ʻōlelo nā loea o ka ʻoihana he hewa kākau ka wehe ʻana i nā mea hana mai ka papa inoa ʻae ʻia a he kuleana ko ka Waihona kālā e hoʻoponopono iā ia.
Ua noi pū ʻo Colorado, Connecticut, Maine, a me Pennsylvania i ka wehewehe ʻana i loko o kahi leka manaʻo e pili ana inā hiki i nā ʻoihana e like me nā kulanui aupuni a me nā haukapila aupuni ke kūpono no nā uku pololei.
"Ua maopopo he makemake ko ke Aupuni ʻAhaʻōlelo e komo nā kulanui aupuni i kēia mau mea hoʻoikaika a noʻonoʻo maoli i ke ʻano o ka hoʻolālā ʻana i ko lākou mau kaiāulu ma ke ʻano ʻoi aku ka hoʻohana pono ʻana i ka ikehu," wahi a Tepe.
Me ka ʻole o ka uku pololei, pono nā keʻena e noʻonoʻo e pili ana i ka kaulike ʻauhau, wahi a Michael Kelcher, ke kākāʻōlelo kānāwai kiʻekiʻe a me ke alakaʻi o ka papahana ʻauhau aniau ma ke Kikowaena no ke Kānāwai ʻAuhau o ke Kula Kānāwai ʻo NYU.
Eia nō naʻe, ʻoiai ke "hana maikaʻi nei ke kaulike ʻauhau no nā papahana nui," ʻo nā ʻano papahana a nā kulanui aupuni a me nā keʻena aupuni ʻē aʻe e hoʻokō ai he liʻiliʻi loa paha e hoʻokō ai i ke kaulike ʻauhau—inā ʻaʻole, pono ke keʻena e ʻoki i ka hōʻaiʻē, wahi a Kercher. no ka mea, ʻo ka hapa nui o ka palapala kauoha e hele i nā mea hoʻopukapuka kālā ma ke ʻano o nā ʻauhau.
To contact the editors responsible for this article: Meg Shreve at mshreve@bloombergindustry.com, Butch Mayer at bmaier@bloombergindustry.com
Ka manawa hoʻouna: Malaki-14-2023
