If you operate a nonprofit organization, you may be eligible to apply for tax-exempt status, such as 501(c)(3) status. Learn what is 501(c)(3) status, types of 501(c)(3) organizations, and how to apply for 501(c)(3) status.
什么是501（c）（3）状态？
申请501（c）（3）状态can be confusing for organizations. What is a 501(c)(3)?
Section 501(c)(3) of the U.S. Internal Revenue Code allows qualifying nonprofit ornot-for-profitorganizations to claim federal tax-exempt status. 501(c)(3) organizations are exempt from federal income tax.
Donations made to 501(c)(3)s are tax-deductible. Other benefits of 501(c)(3) status include possible exemption from state income, local income, sales, and property taxes. However, you may need to fill out separate applications for these additional exemptions.
要接收501（c）（3）状态，组织必须向IRS提交申请。而且，国税局必须认识该组织。
501（c）（3）组织不能执行以下操作：
- Use earnings to benefit private interest or individuals
- Overly participate in politics or political campaigns
- Influence legislation
501(c)(3) vs. 501(c)(4)
您可能听说过其他类型的非营利状态，例如501（c）（4）状态。501(c)(3) and 501(c)(4) organizations have many differences, including types of donations they accept, their purposes, and political participation.
Whereas 501(c)(3)s are nonprofits for charitable organizations, 501(c)(4)s are social welfare organizations. Unlike 501(c)(3) organizations, donations given to 501(c)(4)s are typically not tax-deductible.
501(c)(4) organizations can seek legislation and get involved in politics if it is necessary to the organization’s purpose. As mentioned, 501(c)(3)s cannot be overly involved in political activities.
Before applying, compare requirements to determine whether 501(c)(3) or 501(c)(4) status fits your organization.
Types of 501(c)(3) organizations
501（c）（3）组织分为两类：公共慈善机构和私人基金会。
A public charity is an organization that receives public support, supports other public charities, or completes testing for public safety.
私人基金会是一个没有从公众那里获得资金的组织。许多私人基金会不接受任何捐款。除非组织属于公共慈善类别，否则501（c）（3）s被视为私人基础。
An organization may qualify for 501(c)(3) status if it operates exclusively for at least one of the following purposes:
- 宗教
- Charitable
- Scientific
- Literary
- Educational
- Public safety testing
- Prevention of children and animal cruelty
- National and international amateur sports competitions development
Entities seeking 501(c)(3) status must also be a corporation, trust, community fund, or foundation.
申请501（c）（3）状态
您必须完成几个步骤才能申请501（c）（3）状态。
To apply for 501(c)(3) status, file表格1023下的豁免申请认可ection 501(c)(3) of the Internal Revenue Code. Smaller organizations may be eligible to file表格1023-EZinstead.
表格1023must show that your organization only operates for at least one of the eligible purposes and meets IRS requirements.
When applying for 501(c)(3) status, include a copy of yourarticles of organization。Articles of organization may consist of your organization’s corporate charter or articles of association.
您必须支付提交表格1023的费用。根据组织的不同，费用通常从$400 to $750。
填写1023表格后，将其发送给IRS。批准过程可能需要two to 12 months。However, the IRS usually recognizes an organization as tax-exempt from the date of the postmark on their application.
要检查您的应用程序状态，请直接联系IRS。
Some organizations can havetax-exempt statuswithout filing Form 1023 or Form 1023-EZ. These organizations include:
- Churches
- 教会团体
- Organizations with less than $5,000 in annual gross receipts
Payroll taxes and 501(c)(3)
Typically, if an organization is exempt fromfederal income tax, it is also exempt from federal unemployment (FUTA) tax.
Although 501(c)(3) organizations do not have to pay federal income tax, they must still withhold federal income tax from employees’ wages.
A 501(c)(3) organization must withhold Social Security and Medicare taxes from an employee’s paycheck unless an employee is paid less than $100 in a calendar year.
教会或教会控制的组织可以使用社会保障和医疗保险税（FICA）申请使用Form 8274。有了8274年的表格，合格的教会组织可以因宗教原因选择不支付FICA的雇主部分。
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This article has been updated from its original publication date of August 4, 2015.
This is not intended as legal advice; for more information, please点击这里。