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. 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.
+Tipo da organizaçãoDescrição501(c)(1)Federal Credit UnionsRev. Rul. 89-94, 1989–2 C.B. 233. and National Farm Loan AssociationsInternal Revenue Code of 1939. Section 101(15).501(c)(2)Title-holding Corporations for Exempt Organizations501(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 Organizations501(c)(4)Civic Leagues, Social Welfare Organizations, and Local Associations of Employees501(c)(5)Labor, Agricultural and Horticultural Organizations501(c)(6)Business Leagues, Chambers of Commerce, Real Estate Boards501(c)(7)Social and Recreational Clubs501(c)(8)Fraternal Beneficiary Societies and Associations501(c)(9)Voluntary Employee Beneficiary Associations501(c)(10)Domestic Fraternal Societies and Associations501(c)(11)Teachers' Retirement Fund Associations501(c)(12)Benevolent Life Insurance Associations, Mutual Ditch or Irrigation Companies, Mutual or Cooperative Telephone Companies501(c)(13)Cemetery Companies501(c)(14)State-Chartered Credit Unions, Mutual Reserve Funds501(c)(15)Mutual Insurance Companies or Associations501(c)(16)Cooperative Organizations to Finance Crop Operations501(c)(17)Supplemental Unemployment Benefit Trusts501(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 Forces501(c)(20)Group Legal Services Plan Organizations501(c)(21)Black Lung Benefit Trusts501(c)(22)Withdrawal Liability Payment Fund501(c)(23)Veterans Organizations501(c)(24)Section 4049 ERISA Trusts501(c)(25)Real Property Title-Holding Corporations or Trusts with Multiple ParentsZiffner, Yosef (25 June 2019). "Legal Structuring for Nonprofit Organizations: Creating Systems, Affiliates, and Subsidiaries". Venable LLP.501(c)(26)State-Sponsored Organization Providing Health Coverage for High-Risk Individuals501(c)(27)State-Sponsored Workers' Compensation Reinsurance Organization501(c)(28)National Railroad Retirement Investment Trust501(c)(29)Qualified Nonprofit Health Insurance Issuers
Leitura adicional
Hamburger, Philip, Liberal Suppression: Section 501(c)(3) and the Taxation of Speech, University of Chicago Press (2018).
Ligações externas
Publication 557 governs 501(c) organizations.
Categoria:Direito dos Estados Unidos