501(c)
Tampilan
501(c)adalah ketentuan dari Peraturan Dinas PerpajakanPemerintahan Federal Amerika Serikatbab 26 pasal 501(c),[1]terdapat 28 jenisorganisasi non-profityang diberikan pembebasanpajak penghasilanberdasarkan ketentuan pemerintahan federal Amerika Serikat. bab 503 sampai bab 505 memuat persyaratan pembebasan pajak, ketentuan pembebasan pajak dibeberapa negara bagian bab 501(c) direkomendasikan untuk dipergunakan pembebasan pajak bagi organisasi non-politik[2]
Jenis[sunting|sunting sumber]
Jenis-2 501(c) adalah;
- 501(c)(1) — Corporations organized under acts of Congress such asFederal Credit Unions
- 501(c)(2) — Title holding corporations for exempt organizations
- 501(c)(3)— Various charitable, non-profit, religious, and educational organizations (see below)
- 501(c)(4)— Various not-for-profit organizations (see below)
- 501(c)(5) — Labor Unions and Agriculture
- 501(c)(6)— Business league and chamber of commerce organizations (see below)
- 501(c)(7)— Recreational club organizations
- 501(c)(8) — Fraternal beneficiary societies
- 501(c)(9) —Voluntary Employee Beneficiary Associations
- 501(c)(10)—Fraternal lodge societies
- 501(c)(11) — Teachers' retirement fund associations
- 501(c)(12) — Local Benevolent Life Insurance Associations, Mutual Irrigation and Telephone Companies and like organizations
- 501(c)(13) —Cemeterycompanies
- 501(c)(14) —Credit unions
- 501(c)(15) —Mutual insurancecompanies
- 501(c)(16) — Corporations organized to finance crop operations
- 501(c)(17) — Employees' associations
- 501(c)(18) — Employee-funded pension trusts created beforeJune 251959
- 501(c)(19) —Veterans' organizations
- 501(c)(20) — Group legal services plan organizations
- 501(c)(21) —Black lungbenefit trusts
- 501(c)(22) — Withdrawal liability payment fund
- 501(c)(23) — Veterans' organizations created before 1880
- 501(c)(25) — Title-holding corporations for qualified exempt organizations
- 501(c)(26) — State-sponsored high-risk health coverage organizations
- 501(c)(27) — State-sponsored workers' compensationreinsuranceorganizations
- 501(c)(28) — National railroad retirement investment trust
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- AARP
- Democratic Leadership Council
- League of Conservation Voters
- MoveOn.org
- National Rifle Association
Referensi[sunting|sunting sumber]
Pranala luar[sunting|sunting sumber]
- Seek confirmation from the IRS of whether a 501(c)(3) exemption is in place
- IRS list of charities eligible to receive deductible contributionsDiarsipkan2007-05-05 diWayback Machine.search or download
- Look up funds in a 501(c)(3)Diarsipkan2013-05-23 diWayback Machine.(990 search)
- Revenue Rulings Lookup
- Internal Revenue Code— Direct link to sections 501 through 505 at theGovernment Printing Office
- Ask Federal questions About Nonprofits in the United States - no costDiarsipkan2009-04-26 diWayback Machine.
- Historical data regarding the number of 501(c) organizations in the U.S.Diarsipkan2009-03-02 diWayback Machine.
- IRS Publication 557,which governs 501(c) organizations