501(c): Perbedaan antara revisi

'''''501(c)''''' adalah ketentuan dari Peraturan Dinas Perpajakan [[Pemerintah federal Amerika Serikat|Pemerintahan Federal Amerika Serikat]] bab 26 pasal 501(c),<ref>[http://www4.law.cornell.edu/uscode/uscode26/usc_sup_01_26.html US CODE: Title 26,TITLE 26—INTERNAL REVENUE CODE]</ref>, terdapat 28 jenis [[organisasi non-profit]] yang diberikan pembebasan [[pajak penghasilan]] berdasarkan 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]]<ref>[http://www.irs.gov/ Internal Revenue Service]</ref>

== Jenis ==

* 501(c)(1) — Corporations organized under acts of Congress such as [[Federal Credit Union Act|Federal Credit Unions]]

* 501(c)(2) — Title holding corporations for exempt organizations

* [[#501(c)(3)|501(c)(3)]] — Various charitable, non-profit, religious, and educational organizations (see below)

* [[#501(c)(4)|501(c)(4)]] — Various not-for-profit organizations (see below)

* 501(c)(5) — Labor Unions and Agriculture

* [[#501(c)(6)|501(c)(6)]] — Business league and chamber of commerce organizations (see below)

* [[#501(c)(7)|501(c)(7)]] — Recreational club organizations

* 501(c)(8) — Fraternal beneficiary societies

* 501(c)(9) — [[Voluntary Employee Beneficiary Association]]s

* [[#501(c)(10)|501(c)(10)]] — [[Fraternal and service organizations|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) — [[Cemetery]] companies

* 501(c)(14) — [[Credit union]]s

* 501(c)(15) — [[Mutual insurance]] companies

* 501(c)(16) — Corporations organized to finance crop operations

* 501(c)(17) — Employees' associations

* 501(c)(18) — Employee-funded pension trusts created before [[June 25]] [[1959]]

* 501(c)(19) — [[List of veterans' organizations|Veterans' organizations]]

* 501(c)(20) — Group legal services plan organizations

* 501(c)(21) — [[Pneumoconiosis|Black lung]] benefit 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' compensation [[reinsurance]] organizations

* 501(c)(28) — National railroad retirement investment trust

=== Contoh:organisasi menurut pasal 501(c)'''(3)''' ===

=== Contoh: organisasi menurut pasal 501(c)'''(4)''' ===

* [[AARP]]

* [[Democratic Leadership Council]]

* [[League of Conservation Voters]]

* [[MoveOn.org]]

* [[National Rifle Association]]

== Referensi ==

== Pranala luar ==

* [http://www.irs.gov/app/pub-78/ Seek confirmation from the IRS of whether a 501(c)(3) exemption is in place]

* [http://www.irs.gov/charities/article/0,,id=96136,00.html IRS list of charities eligible to receive deductible contributions] {{Webarchive|url=https://web.archive.org/web/20070505130601/http://www.irs.gov/charities/article/0,,id=96136,00.html |date=2007-05-05 }} search or download

* [http://tfcny.fdncenter.org/990s/990search/esearch.php Look up funds in a 501(c)(3)] {{Webarchive|url=https://web.archive.org/web/20130523043941/http://tfcny.fdncenter.org/990s/990search/esearch.php |date=2013-05-23 }} (990 search)

* [http://www.taxlinks.com/ Revenue Rulings Lookup]

* [http://www.access.gpo.gov/uscode/title26/subtitlea_chapter1_subchapterf_parti_.html Internal Revenue Code] — Direct link to sections 501 through 505 at the [http://www.gpo.gov/ Government Printing Office]

* [http://www.allexperts.com/el/2266-9/Nonprofit-Law/ Ask Federal questions About Nonprofits in the United States - no cost] {{Webarchive|url=https://web.archive.org/web/20090426041409/http://www.allexperts.com/el/2266-9/Nonprofit-Law |date=2009-04-26 }}

* [http://www.data360.org/graph_group.aspx?Graph_Group_Id=267 Historical data regarding the number of 501(c) organizations in the U.S.] {{Webarchive|url=https://web.archive.org/web/20090302171634/http://www.data360.org/graph_group.aspx?Graph_Group_Id=267 |date=2009-03-02 }}

* [http://www.irs.gov/pub/irs-pdf/p557.pdf IRS Publication 557], which governs 501(c) organizations

[[Kategori:Organisasi nirlaba yang berbasis di Amerika Serikat]]