Amashuri makuru amwe yabuze amahirwe yo kwifashisha inguzanyo zisukuye.

Ubusobanuro mu mategeko y'ikirere ya Perezida Joe CIE CERTEN N'IBIKORWA BISHOBORA kubuza kaminuza rusange amafaranga miliyoni y'amadolari mu mbaraga zisukuye.
Amashuri makuru na kaminuza muri rusange ntaho ufite inshingano zo kwishyura, bityo amahitamo yo kwishyura ataziguye - cyangwa aho inguzanyo zishobora gufatwa nkishyurwa - zitanga 501 (c) Inzego zo kwifashisha inyungu.
Ariko, ntabwo kaminuza za leta zose zifite 501 (C) (C) (3), kandi mugihe Amategeko agaragaza amatsinda ajyanye, ntabwo agaragaza ibigo bifatwa nkibigo bya leta.
Amashuri makuru menshi ni gahunda yo gusubika kugeza ubuyobozi hamwe na Sers ubuyobozi burasobanutse, keretse niba kaminuza igena ko bujuje ibisabwa.
Ben Davson, Umuyobozi w'isesengura rya politiki y'imisoro n'umujyanama wa kaminuza ya Junior muri kaminuza ya Carolina y'Amajyaruguru ku musozi wa Chapel, yavuze ko hari "ibyago bikomeye" mu gusobanura ibikoresho bya leta nk'amategeko nta buyobozi bufite ubuyobozi.
Ikigega cyanze gutanga ibisobanuro ku bijyanye n'inzego za leta zemewe kwishyura mu buryo butaziguye ubuyobozi.
Amashuri makuru cyangwa kaminuza nta nyungu zidafitanye isano cyangwa UBIT zishobora gutanga amahitamo ataziguye mu gice cya 6417. Inzego zifite UBIT zizashobora gusaba imisoro ku nyungu zabo zisoreshwa, ariko niba UBITra Inguzanyo, bizarangira bishyura itandukaniro.
Ukurikije uburyo kaminuza rusange yashizweho muri leta yayo, irashobora gushyirwa mubikorwa nk'ibihugu bya Leta, ishami rya politiki, cyangwa ikigo cy'imiterere. Inzego zigize uruhare runini muri leta cyangwa imbaraga za politiki zifite uburenganzira bwo guhenguzwa.
Lindsey Tepe agira ati: "Buri ntara yashyizeho ibibazo byihariye by'imisoro, bituma ibintu bisa nkibitandukanye kuruta uko ntekereza ko hari indorerezi z'imisoro. GATSINDA.
Inzego zimwe zifatwa nk'inzego na zimwe zakira 501 (c) (3) ku giti cye binyuze mu rufatiro cyangwa abandi bagize uruhare mu koroshya raporo y'imisoro, Tepe.
Icyakora, Davidson yavuze ko amashuri menshi adakeneye kumenya uko bashyizwe mu bikorwa, kandi benshi ntibazi niba batabonye icyemezo cya IRS. Ku bwe, UNC ntakingiwe adasobanutse.
Amatora yo mu buryo butaziguye kandi akuraho kubuzwa mu gice cya 50 (b) (3) bigabanya uburenganzira bwo ko inguzanyo y'imisoro ku miryango isonewe imisoro. Iki gice kirimo ibikoresho. Icyakora, ibyo bibujijwe ntibyakuwe ku basoreshwa bashaka kugurisha inguzanyo zabo zikoresha uburyo bwo kwimura byemewe n'amategeko, ntibushobora kwimura ibigo bitaziguye cyangwa bikaba bidashobora kwimura inguzanyo, Davidson. Amafaranga.
Amateka, inzego nkinzego za leta, kaminuza za leta, hamwe na leta zivuka, hamwe na leta zivuka na leta zubutaka zakuwe mu mishinga yimisoro kugirango imishinga ishobora kongerwa.
Ariko nyuma yuko amategeko yimisoro yagendaga, imiryango isonewe umusoro yemerewe inguzanyo zitandukanye kumishinga isukuye nka parike yamashanyarazi, ububiko bwicyatsi, nububiko bwingufu.
Tepe yavuze ko "ari ikibazo cy'inkoko n'igigi - dukeneye kubona amategeko yemerera".
Icyemezo kijyanye nigihe cyo kwifashisha inguzanyo yimisoro kizaterwa numushinga. Kuri bamwe, umushinga ntushobora kuboneka nta bwishyu butaziguye, mugihe abandi bazakurikiranwa nyuma yo kurangiza umushinga.
Tepe yavuze ko kaminuza na kaminuza ziri mu biganiro uburyo inguzanyo zihuye na gahunda za Leta na gahunda zaho. Amashuri makuru afite umwaka w'ingengo y'imari kuva ku ya 1 Nyakanga kugeza 30 kamena, bityo ntibashobora gukora amatora.
Inzobere mu nganda zavuze ko gukuraho ibikoresho byo mu rwego rwo kwemerwa byari ikosa ryo gutegura kandi ikigega cyari gifite uburenganzira bwo kuyikosora.
Colorado, Connecticut, Maine, na Pennsylvania nanone basabye ibisobanuro mu ibaruwa igamije niba ibigo nka kaminuza za Leta n'ibitaro bya Leta bishobora kwemererwa kwishyura bitaziguye.
Tepe yagize ati: "Biragaragara ko Kongere ishaka kugira uruhare mu kugira uruhare muri ibyo..
Nyungeyeho Umushinga w'ishuri rya Nyu mu rwego rw'amategeko ya Nyu, nta mushinga w'ishuri rikuru rya Nyu, nta mpanuro y'ishuri rishinzwe amategeko.
Icyakora, mu gihe uburinganire bw'imisoro "akora neza gahunda nini," ubwoko bwa gahunda za kaminuza za Leta n'izindi nzego za leta zizashyirwa mubikorwa cyane ku buryo bishobora kuba bito cyane ku buryo budashobora kugera ku bungamba bw'umusoro. Bitabaye ibyo, Kercher yavuze. Kuberako ibyinshi mubushake bijya kubashoramari muburyo bwimisoro.
To contact the editors responsible for this article: Meg Shreve at mshreve@bloombergindustry.com, Butch Mayer at bmaier@bloombergindustry.com