When you think of nonprofits with免税身份,你的思想might go straight to charitable or religious organizations. However, these types of groups aren’t your only options for becoming a tax-exempt nonprofit. If you own a social welfare organization, you can apply for 501(c)(4) status with the IRS.
What is 501(c)(4) status?
501（c）（4）地位是指免税联邦所得税的社会福利组织。501（c）（4）组织还可以免除销售，财产以及州和地方所得税的豁免。如果您的组织是促进社会福利的非营利组织，则可以在IRS申请501（c）（4）状态。
拥有501（c）（4）状态使您的组织免于联邦所得税，但这并不一定意味着您不得豁免年度nonprofit tax returns。如果您有员工，则必须保留收入和工资税from their wages the same way for-profit businesses do.
Unlike other tax-exempt nonprofits, 501(c)(4) organizations can get involved in politics. You can seek legislation if it is necessary to your organization’s purpose. And, you can engage in political activities, like lobbying, as long as it is not your primary activity.
是否向501（c）（4）税扣除税款？通常，当捐赠者捐赠给您的501（c）（4）时，他们不能出于税收目的扣除捐款。但是，有一些例外。您可能需要告诉捐助者他们的捐款是否可抵税。
501(c)(4) vs. 501(c)(3) status
501（c）（3）组织可以说是最可识别的免税非营利组织。慈善机构，教堂和学校只是组织的一些例子501(c)(3) status。
那么，501（c）（4）和501（c）（3）组织有什么区别？有很多东西设置了501（c）（4）非营利组织和501（c）（3）S相距，包括目的，捐赠和政治。
Purpose:501(c)(4) nonprofits are social welfare organizations that aim to better their communities and the common good. On the other hand, 501(c)(3) nonprofits are charitable organizations that help the poor, distressed, or underprivileged; advance religion, education, or science; maintain buildings and monuments; reduce government burdens and neighborhood tensions; eliminate prejudice and discrimination; and defend human and civil rights.
Donations:Donations to 501(c)(3) organizations are tax-deductible, whereas donations to 501(c)(4) organizations are generally not tax-deductible.
Politics:Unlike 501(c)(4) organizations, 501(c)(3) nonprofits cannot get overly involved in legislation and politics. Organizations can lose their 501(c)(3) status if they substantially try to influence politics.
哪个组织可以成为501（c）（4）？
要获得501（c）（4）状态，您的组织必须满足以下IRS要求：
- Your organization’s primary purpose must be to further the common good and general welfare of people in your community
- Your organization cannot be organized for profit
- Your organization’s earnings cannot benefit any one individual (e.g., shareholder)
- 您组织的主要活动不能为其成员带来社交俱乐部
If you meet the above qualifications, your organization may qualify for tax-exempt status as a 501(c)(4).
501 (c)(4)的例子
那么，根据《内部税收法》第501（c）（4）条，哪种组织被认为是免税的？
A variety of social welfare organizations can qualify for tax-exempt status. Here is a brief list of 501(c)(4) organizations that may qualify:
- Volunteer fire companies
- Homeowners associations
- 运营机场的组织
- Community associations
- 举办区域习俗和传统节日的组织
- Organizations that make loans to businesses to relieve unemployment
501(c)(4) application
You must apply for 501(c)(4) status with the IRS by filing表格8976, Notice of Intent to Operate Under Section 501(c)(4), electronically.
Generally, you need to file Form 8976 within 60 days of establishing your organization. And, you must pay a filing fee of $50.
通过IRS Online Registration System for Professional Employer Organizations and 501(c)(4) Certification。You must create an online account before filing.
Before filing Form 8976, be sure to have the following information:
- Email address to create an account
- 企业名称和地址
- Federal Employer Identification Number(FEIN)
- Date, state, and country you organized your business in
- Filing date
- 目的声明
如果您的表格8976是准确且完整的，则应在60天内收到IRS的消息。
You may also consider filingForm 1024-A, Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code. Filing Form 1024-A in addition to Form 8976 might lead to further benefits for your organization, including public recognition of your status, exemption from some state taxes, assurance to donors of tax-deductible contributions (if applicable), and nonprofit mailing privileges. You must pay a fee to file Form 1024-A.
501(c)(4) filing requirements
Again, gaining tax-exempt status does not mean you are exempt from filing your annual tax return.
Although some tax-exempt nonprofits are exempt from filing an annual return with the IRS, most 501(c)(4)s are required to report their annual expenses and earnings by filingForm 990, Return of Organization Exempt from Income Tax.
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