501(c)

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 organização	Descrição
501(c)(1)	Federal Credit Unions and National Farm Loan Associations
501(c)(2)	Title-holding Corporations for Exempt Organizations
501(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 Organizations
501(c)(4)	Civic Leagues, Social Welfare Organizations, and Local Associations of Employees
501(c)(5)	Labor, Agricultural and Horticultural Organizations
501(c)(6)	Business Leagues, Chambers of Commerce, Real Estate Boards
501(c)(7)	Social and Recreational Clubs
501(c)(8)	Fraternal Beneficiary Societies and Associations
501(c)(9)	Voluntary Employee Beneficiary Associations
501(c)(10)	Domestic Fraternal Societies and Associations
501(c)(11)	Teachers' Retirement Fund Associations
501(c)(12)	Benevolent Life Insurance Associations, Mutual Ditch or Irrigation Companies, Mutual or Cooperative Telephone Companies
501(c)(13)	Cemetery Companies
501(c)(14)	State-Chartered Credit Unions, Mutual Reserve Funds
501(c)(15)	Mutual Insurance Companies or Associations
501(c)(16)	Cooperative Organizations to Finance Crop Operations
501(c)(17)	Supplemental Unemployment Benefit Trusts
501(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 Forces
501(c)(20)	Group Legal Services Plan Organizations
501(c)(21)	Black Lung Benefit Trusts
501(c)(22)	Withdrawal Liability Payment Fund
501(c)(23)	Veterans Organizations
501(c)(24)	Section 4049 ERISA Trusts
501(c)(25)	Real Property Title-Holding Corporations or Trusts with Multiple Parents
501(c)(26)	State-Sponsored Organization Providing Health Coverage for High-Risk Individuals
501(c)(27)	State-Sponsored Workers' Compensation Reinsurance Organization
501(c)(28)	National Railroad Retirement Investment Trust
501(c)(29)	Qualified Nonprofit Health Insurance Issuers

Notas

↑ 501(c)(20) organizations are no longer tax-exempt under Section 501(c)(20) after 30 June 1992, but they may request to become exempt under Section 501(c)(9) effective 1 July 1992.
↑ Veterans organizations may be exempt under Section 501(c)(23) only if the organization was created before 1880. Other veterans organizations may be exempt under Section 501(c)(4) instead.
↑ 501(c)(24) organizations are described as Section 4049 ERISA Trusts; Section 4049 of ERISA has been repealed.
↑ The Section 501(c)(29) tax exemption for qualified nonprofit health Insurance issuers was created in section 1322(h)(1) of the Affordable Care Act

Referências

↑ «26 U.S. Code § 501 - Exemption from tax on corporations, certain trusts, etc.». Cornell Law School. Consultado em 22 de junho de 2021
↑ «Publication 557: Tax-Exempt Status For Your Organization» (PDF). Internal Revenue Service. Fevereiro de 2021. pp. 65–66. Consultado em 22 de junho de 2021
↑ Rev. Rul. 89-94, 1989–2 C.B. 233.
↑ Internal Revenue Code of 1939. Section 101(15).
↑ «IRC 501(c)(2) Title-holding Corporations» (PDF). 1986 EO CPE Text. Internal Revenue Service. 1986. Consultado em 2 de julho de 2012
↑ «Publication 557: Tax Exempt Status for Your Organization» (PDF). Internal Revenue Service. p. 60
↑ «29 USC § 1349». Legal Information Institute. Cornell University Law School. Consultado em 16 de maio de 2013
↑ Ziffner, Yosef (25 June 2019). "Legal Structuring for Nonprofit Organizations: Creating Systems, Affiliates, and Subsidiaries". Venable LLP.
↑ «Guidance on Requirements for Tax-Exempt 501(c)(29) Qualified Nonprofit Health Insurance Issuers». Internal Revenue Service. 11 de março de 2011. Cópia arquivada em 15 de março de 2011

Leitura adicional

Hakanson, Bill (2013). How to Succeed with Nonprofit Trade and Professional Associations. [S.l.: s.n.] ISBN 978-1484805749
Hamburger, Philip, Liberal Suppression: Section 501(c)(3) and the Taxation of Speech, University of Chicago Press (2018).

Ligações externas

«IRS list of charities eligible to receive deductible contributions search or download». Internal Revenue Service. Cópia arquivada em 15 de maio de 2016
«IRS Publication 557» (PDF). Internal Revenue Service Publication 557 governs 501(c) organizations.
«Look up funds in a 501(c)(3) (990 search)». Foundation Center. Cópia arquivada em 23 de maio de 2013
«Historical data regarding the number of 501(c) organizations in the U.S.». Data 360. Consultado em 10 de outubro de 2006. Cópia arquivada em 2 de março de 2009
«Number, Finances and other data on 501(c) organizations». National Center for Charitable Statistics
«Helpful Legal Information and Links regarding Nonprofit Law, Startup and Compliance.»

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[7] 501(c)(20) organizations are no longer tax-exempt under Section 501(c)(20) after 30 June 1992, but they may request to become exempt under Section 501(c)(9) effective 1 July 1992.

[8] Veterans organizations may be exempt under Section 501(c)(23) only if the organization was created before 1880. Other veterans organizations may be exempt under Section 501(c)(4) instead.

[10] 501(c)(24) organizations are described as Section 4049 ERISA Trusts; Section 4049 of ERISA has been repealed.

[13] The Section 501(c)(29) tax exemption for qualified nonprofit health Insurance issuers was created in section 1322(h)(1) of the Affordable Care Act

[rfn01-1] «26 U.S. Code § 501 - Exemption from tax on corporations, certain trusts, etc.». Cornell Law School. Consultado em 22 de junho de 2021

[rfn02-2] «Publication 557: Tax-Exempt Status For Your Organization» (PDF). Internal Revenue Service. Fevereiro de 2021. pp. 65–66. Consultado em 22 de junho de 2021

[3] Rev. Rul. 89-94, 1989–2 C.B. 233.

[4] Internal Revenue Code of 1939. Section 101(15).

[5] «IRC 501(c)(2) Title-holding Corporations» (PDF). 1986 EO CPE Text. Internal Revenue Service. 1986. Consultado em 2 de julho de 2012

[6] «Publication 557: Tax Exempt Status for Your Organization» (PDF). Internal Revenue Service. p. 60

[9] «29 USC § 1349». Legal Information Institute. Cornell University Law School. Consultado em 16 de maio de 2013

[11] Ziffner, Yosef (25 June 2019). "Legal Structuring for Nonprofit Organizations: Creating Systems, Affiliates, and Subsidiaries". Venable LLP.

[12] «Guidance on Requirements for Tax-Exempt 501(c)(29) Qualified Nonprofit Health Insurance Issuers». Internal Revenue Service. 11 de março de 2011. Cópia arquivada em 15 de março de 2011