如果您运行非营利组织，您努力努力回馈他人。政府为像你这样的组织提供了机会，以获得免税。但是，申请免税身份可能是一个漫长而复杂的过程。
Before starting the tax-exempt status application, find out what tax exemption means for your organization, determine your business’s tax exemption eligibility, and learn which tax exempt form you must file.
什么是税收豁免？
Unlike for-profit businesses, tax-exempt organizations do not exist to make profits. As a result, tax-exempt organizations do not pay federal income taxes. Organizations with tax-exempt status may also gain exemption from sales, property, and state and地方所得税。但是，您可能需要单独申请国家和地方免税。
根据您获得的税收豁免状态，您的捐助者可以要求捐赠物品扣除税款。
Do nonprofits pay payroll taxes还免税组织仍有义务从员工工资扣留所得税。如果您有税收豁免状态，除非您有一个雇员的工资免税员工。
如果您的组织豁免，您仍可能需要向IRS提交业务的年度纳税申报表。此回报显示您组织的年收入的美国国税局。但是，有些组织免于提交回报，如教堂。
Who qualifies for tax-exempt status?
根据一个来源, there are more than 1.5 million tax-exempt organizations in the United States.
你可能会问，Is my business tax exempt还Tax-exempt organizations exist for the greater good. They do not operate to make a profit. For example, some tax-exempt organizations may have a charitable purpose while others aim to benefit the community.
Many types of organizations can qualify for tax exemption. Some组织的常见例子that may qualify for tax-exempt status include child care, churches and religious, and social welfare organizations.
作为上述组织之一的操作并不意味着您是免税。您必须通过IRS申请免税。
Types of tax-exempt organizations
There are different types of tax-exempt statuses. Many people associate tax-exempt organizations with 501(c)(3) charitable organizations, but there are many more.
Read on to learn about three main categories of tax-exempt organizations.
Charitable, religious, and educational organizations: 501(c)(3) status
您可以获得免税的一种方式是通过部分501（c）（3）地位。501(c)(3) organizations are known as charitable organizations.
根据美国国税局，慈善组织：
- 帮助穷人，苦恼或贫困
- Advances religion, education, or science
- 维护建筑物和纪念碑
- 减少政府负担和邻里紧张局势
- 消除偏见和歧视
- Defends human and civil rights
为了获得501（c）（3）豁免，您的组织必须针对慈善，宗教，教育，科学，文学，公共安全试验，业余体育竞赛或儿童和动物残酷预防目的组织。此外，您的组织不能使私人利益受益，使用其收入使自己或私人股东受益，或违反公共政策。
One advantage of running a 501(c)(3) organization is that your donors can deduct the value of their donated items on their tax returns. When donors donate to non-501(c)(3) tax-exempt organizations, they cannot write-off their donation.
您可以申请作为公共慈善机构或私人基金会的免税。
社会福利组织：501（c）（4）地位
If your organization operates to promote social welfare and benefit your community, you may apply for 501(c)(4) tax-exemption status.
为了获得501（c）（4）豁免，您的组织必须完全促进社会福利，而不是为了利润而组织。您的组织的盈利不能让自己或私人股东所享受。如果影响您组织的人确实过度受益，IRS可能会对交易产生消费税。
如果与本组织的社会福利目的有关，美国国税局允许501（c）（4）个组织在立法方面进行大厅。但是，您的组织的唯一目的不能为政客大厅或参加政治活动。
Unlike organizations with 501(c)(3) status, donors cannot claim their 501(c)(4) donations as tax deductible.
其他税收豁免组织：501（a）状态
Again, charitable and social welfare organizations aren’t the only types of tax-exempt statuses you can apply for.
在慈善或社会福利类别下不符合慈善机构或社会福利类别的少数税项组织的例子包括教师退休基金协会，宗教和使徒协会，育儿组织和农民的合作协会。
有关其他类型的税收豁免组织的更多信息，请查看IRS website。
申请税收豁免状况
免税过程是广泛的，有时会压倒性。您必须提供有关组织的重要，准确和完整的信息。为了帮助您完成备案过程，您可能希望雇用一个小企业律师。
您需要联邦雇主识别号码（菲恩）申请免税身份。您的组织的FEIN识别您的业务，类似于社会安全号码。您还必须支付费用以提交申请表。
The form you use depends on what type of tax-exempt status you are applying for:
If you are applying for501（c）（3）地位, you will useForm 1023，根据“内部收入委员会第501（C）（3）条”申请豁免申请。
采用Form 8976，意图在第501（c）（4）条下运作的意图通知申请501(c)(4) status.You may also file形式1024-a, Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code, to gain further benefits, including public recognition of tax-exempt status.
最后，如果您申请501（a）状态, fileForm 1024, Application for Recognition of Exemption Under Section 501(a).
Send completed exemption applications to the IRS. Your application form lists the address you must use to apply.
The IRS will respond to applications as quickly as possible. If there are mistakes on your application, the process could get delayed. You can检查您的豁免申请状态随时随地致电IRS。
不符合免税地位?这就是you can do
如果您没有资格获得税收豁免状态，您仍可能有资格获得税收扣除。您可以捐赠给501（c）（3）个组织和索赔business charitable deductions。
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This article has been updated from its original publication date of 11/17/2016.