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Statements

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Subject Item: dbr:San_Diego_Model_Railroad_Museum
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Subject Item: dbr:Science_Fiction_and_Fantasy_Writers_Association
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Subject Item: dbr:Museum_of_Contemporary_Art,_Tucson
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Subject Item: dbr:National_Swimming_Pool_Foundation
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rdfs:label: 501(c)(3) 501(c)(3) organization Organización 501(c)(3) 501(c)(3) منظمة 501(c)(3) 501(c)(3)組織 Organisation 501(c)(3)
rdfs:comment: Aux États-Unis, une organisation 501(c)(3), parfois aussi orthographié organisation 501c3, est une société, une fiducie, une association de fait ou un autre type d'organisation exemptée de l'impôt fédéral sur le revenu en vertu de la section 501(c)(3) du titre 26 du code des États-Unis. Il s'agit de l'un des 29 types d'organisations à but non lucratif 501(c) existant aux États-Unis. Una organización 501(c)(3) es una corporación, fideicomiso, asociación no incorporada u otro tipo de organización exenta del impuesto federal sobre la renta bajo la sección 501(c)(3) del Título 26 del Código de los Estados Unidos. Es uno de los 29 tipos de organizaciones sin ánimo de lucro 501(c) de los Estados Unidos. A 501(c)(3) organization is a United States corporation, trust, unincorporated association or other type of organization exempt from federal income tax under section 501(c)(3) of Title 26 of the United States Code. It is one of the 29 types of 501(c) nonprofit organizations in the US. 26 U.S.C. § 170 provides a deduction for federal income tax purposes, for some donors who make charitable contributions to most types of 501(c)(3) organizations, among others. Regulations specify which such deductions must be verifiable to be allowed (e.g., receipts for donations of $250 or more). 501(c)(3) é um item da legislação tributária norte-americana que trata de organizações sem fins lucrativos que têm direitos à isenção de impostos. No Brasil, existem leis de incentivo fiscal que podem auxiliar ONGs em sua sustentabilidade, porém, sua utilização em grande parte é restrita à participação de pessoas físicas que declarem imposto de renda no formulário completo e de pessoas jurídicas que declarem lucro real. Na maioria dos casos não há contrapartida do doador. Estas leis atingem somente áreas como: cultura, criança, esporte e pesquisa. منظمة 501(c)(3) هي شركة أو صندوق ائتمان أو جمعية غير مسجلة أو أي نوع آخر من المنظمات المعفاة من ضريبة الدخل الفيدرالية بموجب الفقرة 501(c)(3) من الباب 26 من قانون الولايات المتحدة. وهي واحدة من 29 نوعا من 501(c) منظمات غير ربحية في الولايات المتحدة. 501(c)(3)组织是指根据《美国法典》第26章第501(c)(3)条免税条款規定的不用缴纳联邦所得税的公司、信托、非公司协会或其他类型的组织。它是美国29种501(c)非营利组织中的一种。501(c)(3)免税範圍适用于为宗教、教育、慈善、科学、文学、公共安全测试、促进业余体育竞争和防止虐待儿童或动物等公共利益而建立并运作的公司、机构以及基金会。美國國內税收法的另一项§ 170（页面存档备份，存于互联网档案馆）条款规定向大多数501(c)(3)组织提供（charitable contribution）的捐赠者可以享受对应金额的联邦所得税减免优惠。条款规定这种减免必须进行核查（如提供超过250美元捐款的收据）。由于这项与捐赠相关联的减税条款的存在，是否具有501(c)(3)资格对一个慈善机构的维持和运作而言至关重要。许多基金会和公司章程规定不向不具有501(c)(3)地位的慈善机构捐款，并且个人捐赠者也因为可能因无法获得减税而不考虑向这样的慈善机构捐赠。国内税收法509(a)(4)条款规定“公共安全测试”类型组织是一个公共慈善机构而非私人基金会，，但向509(c)(4)类型组织捐赠的捐赠者不享受联邦所得税、遗产税或赠与税减免。 501(c)(3)规定的两类免税组织如下：
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dbo:abstract: منظمة 501(c)(3) هي شركة أو صندوق ائتمان أو جمعية غير مسجلة أو أي نوع آخر من المنظمات المعفاة من ضريبة الدخل الفيدرالية بموجب الفقرة 501(c)(3) من الباب 26 من قانون الولايات المتحدة. وهي واحدة من 29 نوعا من 501(c) منظمات غير ربحية في الولايات المتحدة. تنطبق الإعفاءات الضريبية 501(c)(3) على الكيانات المنظمة والمدارة حصراً لأغراض دينية أو خيرية أو علمية أو أدبية أو تعليمية، لأغراض الأمن العام، أو تعزيز المنافسة الرياضية الوطنية أو الدولية للهواة، ولمنع القسوة على الأطفال أو النساء أو الحيوانات. ينطبق الإعفاء 501(c)(3) أيضًا على أي مؤسسة أو صندوق أو جمعية تعاونية غير مدمجة منظمة تعمل فقط لهذه الأغراض. هناك أيضًا منظمات داعمة - يُشار إليها غالبًا بشكل مختصر باسم «أصدقاء» المنظمات. 501(c)(3) é um item da legislação tributária norte-americana que trata de organizações sem fins lucrativos que têm direitos à isenção de impostos. No Brasil, existem leis de incentivo fiscal que podem auxiliar ONGs em sua sustentabilidade, porém, sua utilização em grande parte é restrita à participação de pessoas físicas que declarem imposto de renda no formulário completo e de pessoas jurídicas que declarem lucro real. Na maioria dos casos não há contrapartida do doador. Estas leis atingem somente áreas como: cultura, criança, esporte e pesquisa. Há organizações brasileiras captando nos EUA, através da Lei norte-americana 501(c) 3, que permite que doações feitas lá possam ser destinadas a outros países. A princípio, a comunidade de diáspora de brasileiros residentes nos EUA, com interesse em financiar projetos sociais no Brasil, pode utilizar a Lei 501 (c) 3 que concede benefícios fiscais aos doadores. 501(c)(3)组织是指根据《美国法典》第26章第501(c)(3)条免税条款規定的不用缴纳联邦所得税的公司、信托、非公司协会或其他类型的组织。它是美国29种501(c)非营利组织中的一种。501(c)(3)免税範圍适用于为宗教、教育、慈善、科学、文学、公共安全测试、促进业余体育竞争和防止虐待儿童或动物等公共利益而建立并运作的公司、机构以及基金会。美國國內税收法的另一项§ 170（页面存档备份，存于互联网档案馆）条款规定向大多数501(c)(3)组织提供（charitable contribution）的捐赠者可以享受对应金额的联邦所得税减免优惠。条款规定这种减免必须进行核查（如提供超过250美元捐款的收据）。由于这项与捐赠相关联的减税条款的存在，是否具有501(c)(3)资格对一个慈善机构的维持和运作而言至关重要。许多基金会和公司章程规定不向不具有501(c)(3)地位的慈善机构捐款，并且个人捐赠者也因为可能因无法获得减税而不考虑向这样的慈善机构捐赠。国内税收法509(a)(4)条款规定“公共安全测试”类型组织是一个公共慈善机构而非私人基金会，，但向509(c)(4)类型组织捐赠的捐赠者不享受联邦所得税、遗产税或赠与税减免。 501(c)(3)规定的两类免税组织如下：（public charity），国内税收法描述其特征包括“不是一个私人基金会”，“收入的相当一部分直接或间接来源于公众（捐赠）或政府（拨款），受到广泛的各界公众（不限于少数个人或家庭）支持。”公共慈善机构的定义在国内税收法509(a)(1)到509(a)94）条款之间。私人基金会（private foundation），有时称为非经营性基金会（non-operating foundation），大部分收入来源于投资和捐赠。收入主要向其它组织捐赠而非直接用于慈善活动。私人基金会是国内税收法509(a)条款定义的不满足公共慈善机构条件的501(c)(3)组织。 Aux États-Unis, une organisation 501(c)(3), parfois aussi orthographié organisation 501c3, est une société, une fiducie, une association de fait ou un autre type d'organisation exemptée de l'impôt fédéral sur le revenu en vertu de la section 501(c)(3) du titre 26 du code des États-Unis. Il s'agit de l'un des 29 types d'organisations à but non lucratif 501(c) existant aux États-Unis. Una organización 501(c)(3) es una corporación, fideicomiso, asociación no incorporada u otro tipo de organización exenta del impuesto federal sobre la renta bajo la sección 501(c)(3) del Título 26 del Código de los Estados Unidos. Es uno de los 29 tipos de organizaciones sin ánimo de lucro 501(c) de los Estados Unidos. Las exenciones tributarias del artículo 501(c)(3) se aplican a las entidades que se organizan y operan exclusivamente con fines religiosos, caritativos, científicos, literarios o educativos, para realizar pruebas de seguridad pública, para fomentar competiciones deportivas aficionadas nacionales o internacionales, para la prevención de la crueldad contra los niños, las mujeres o los animales. La exención fiscal 501(c)(3) se aplica también a cualquier fundación, fondo, asociación cooperativa o fundación comunitaria no constituida en sociedad organizada y operada exclusivamente para esos fines. También hay organizaciones de apoyo, que son amigas de otras organizaciones. El título 26 proporciona una deducción fiscal para propósitos de impuestos federales, para algunos donantes que hacen contribuciones caritativas a la mayoría de los tipos de organizaciones 501(c)(3), entre otras. Las regulaciones especifican qué deducciones deben ser verificables para ser permitidas (por ejemplo, los recibos por donaciones de más de 250 dólares estadounidenses). Debido a las deducciones impositivas asociadas con las donaciones, la pérdida del estatus 501(c)(3) puede ser altamente desafiante, si no fatal, para las operaciones continuas de una organización benéfica, ya que muchas fundaciones y programas corporativos de emparejamiento no otorgan fondos a una organización benéfica sin dicho estatus, y los donantes individuales a menudo no donan a dicha organización benéfica debido a la falta de disponibilidad de la deducción fiscal. A 501(c)(3) organization is a United States corporation, trust, unincorporated association or other type of organization exempt from federal income tax under section 501(c)(3) of Title 26 of the United States Code. It is one of the 29 types of 501(c) nonprofit organizations in the US. 501(c)(3) tax-exemptions apply to entities that are organized and operated exclusively for religious, charitable, scientific, literary or educational purposes, for testing for public safety, to foster national or international amateur sports competition, or for the prevention of cruelty to children or animals. 501(c)(3) exemption applies also for any non-incorporated community chest, fund, cooperating association or foundation organized and operated exclusively for those purposes. There are also supporting organizations—often referred to in shorthand form as "Friends of" organizations. 26 U.S.C. § 170 provides a deduction for federal income tax purposes, for some donors who make charitable contributions to most types of 501(c)(3) organizations, among others. Regulations specify which such deductions must be verifiable to be allowed (e.g., receipts for donations of $250 or more). Due to the tax deductions associated with donations, loss of 501(c)(3) status can be highly challenging if not fatal to a charity's continued operation, as many foundations and corporate matching funds do not grant funds to a charity without such status, and individual donors often do not donate to such a charity due to the unavailability of tax deduction for contributions.
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