501(c)
501(c), é um código designado à toda organização sem fins lucrativos segundo a lei federal dos Estados Unidos de acordo com a seção "501(c)" do Código da Receita Federal (26 USC § 501(c)) e é um dos mais de 29 tipos de organizações sem fins lucrativos isentos de alguns impostos federais sobre a renda.[1] As Seções 503 a 505 estabelecem os requisitos para a obtenção de tais isenções. Muitos estados se referem à "Seção 501(c)" para definições de organizações isentas de impostos estaduais também. As organizações "501(c)" podem receber contribuições ilimitadas de indivíduos, empresas e sindicatos.
Tipos
De acordo com a publicação IRS 557, na seção "Organization Reference Chart", a seguir está uma lista exata dos tipos de organização 501(c) e suas descrições correspondentes.[2]
| Tipo da organização | Descrição |
|---|---|
| 501(c)(1) | Federal Credit Unions[3] and National Farm Loan Associations[4] |
| 501(c)(2) | Title-holding Corporations for Exempt Organizations[5] |
| 501(c)(3) | Religious, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to Foster National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals Organizations |
| 501(c)(4) | Civic Leagues, Social Welfare Organizations, and Local Associations of Employees |
| 501(c)(5) | Labor, Agricultural and Horticultural Organizations |
| 501(c)(6) | Business Leagues, Chambers of Commerce, Real Estate Boards |
| 501(c)(7) | Social and Recreational Clubs |
| 501(c)(8) | Fraternal Beneficiary Societies and Associations |
| 501(c)(9) | Voluntary Employee Beneficiary Associations |
| 501(c)(10) | Domestic Fraternal Societies and Associations |
| 501(c)(11) | Teachers' Retirement Fund Associations |
| 501(c)(12) | Benevolent Life Insurance Associations, Mutual Ditch or Irrigation Companies, Mutual or Cooperative Telephone Companies |
| 501(c)(13) | Cemetery Companies |
| 501(c)(14) | State-Chartered Credit Unions, Mutual Reserve Funds |
| 501(c)(15) | Mutual Insurance Companies or Associations |
| 501(c)(16) | Cooperative Organizations to Finance Crop Operations |
| 501(c)(17) | Supplemental Unemployment Benefit Trusts |
| 501(c)(18) | Employee Funded Pension Trust (created before 25 June 1959) |
| 501(c)(19) | Post or Organization of Past or Present Members of the Armed Forces |
| 501(c)(20) | Group Legal Services Plan Organizations[a] |
| 501(c)(21) | Black Lung Benefit Trusts |
| 501(c)(22) | Withdrawal Liability Payment Fund |
| 501(c)(23) | Veterans Organizations[b] |
| 501(c)(24) | Section 4049 ERISA Trusts[c] |
| 501(c)(25) | Real Property Title-Holding Corporations or Trusts with Multiple Parents[8] |
| 501(c)(26) | State-Sponsored Organization Providing Health Coverage for High-Risk Individuals |
| 501(c)(27) | State-Sponsored Workers' Compensation Reinsurance Organization |
| 501(c)(28) | National Railroad Retirement Investment Trust |
| 501(c)(29) | Qualified Nonprofit Health Insurance Issuers[d] |
Notas
- ↑ 501(c)(20) organizations are no longer tax-exempt under Section 501(c)(20) after 30 June 1992, but they may request to become exempt under Section 501(c)(9) effective 1 July 1992.[6]
- ↑ Veterans organizations may be exempt under Section 501(c)(23) only if the organization was created before 1880. Other veterans organizations may be exempt under Section 501(c)(4) instead.
- ↑ 501(c)(24) organizations are described as Section 4049 ERISA Trusts; Section 4049 of ERISA has been repealed.[7]
- ↑ The Section 501(c)(29) tax exemption for qualified nonprofit health Insurance issuers was created in section 1322(h)(1) of the Affordable Care Act[9]
Referências
- ↑ «26 U.S. Code § 501 - Exemption from tax on corporations, certain trusts, etc.». Cornell Law School. Consultado em 22 de junho de 2021
- ↑ «Publication 557: Tax-Exempt Status For Your Organization» (PDF). Internal Revenue Service. Fevereiro de 2021. pp. 65–66. Consultado em 22 de junho de 2021
- ↑ Rev. Rul. 89-94, 1989–2 C.B. 233.
- ↑ Internal Revenue Code of 1939. Section 101(15).
- ↑ «IRC 501(c)(2) Title-holding Corporations» (PDF). 1986 EO CPE Text. Internal Revenue Service. 1986. Consultado em 2 de julho de 2012
- ↑ «Publication 557: Tax Exempt Status for Your Organization» (PDF). Internal Revenue Service. p. 60
- ↑ «29 USC § 1349». Legal Information Institute. Cornell University Law School. Consultado em 16 de maio de 2013
- ↑ Ziffner, Yosef (25 June 2019). "Legal Structuring for Nonprofit Organizations: Creating Systems, Affiliates, and Subsidiaries". Venable LLP.
- ↑ «Guidance on Requirements for Tax-Exempt 501(c)(29) Qualified Nonprofit Health Insurance Issuers». Internal Revenue Service. 11 de março de 2011. Cópia arquivada em 15 de março de 2011
Leitura adicional
- Hakanson, Bill (2013). How to Succeed with Nonprofit Trade and Professional Associations. [S.l.: s.n.] ISBN 978-1484805749
- Hamburger, Philip, Liberal Suppression: Section 501(c)(3) and the Taxation of Speech, University of Chicago Press (2018).
Ligações externas
- «IRS list of charities eligible to receive deductible contributions search or download». Internal Revenue Service. Cópia arquivada em 15 de maio de 2016
- «IRS Publication 557» (PDF). Internal Revenue Service Publication 557 governs 501(c) organizations.
- «Look up funds in a 501(c)(3) (990 search)». Foundation Center. Cópia arquivada em 23 de maio de 2013
- «Historical data regarding the number of 501(c) organizations in the U.S.». Data 360. Consultado em 10 de outubro de 2006. Cópia arquivada em 2 de março de 2009
- «Number, Finances and other data on 501(c) organizations». National Center for Charitable Statistics
- «Helpful Legal Information and Links regarding Nonprofit Law, Startup and Compliance.»
