Utujagari mu mategeko ya Perezida Joe Biden yerekeye imisoro n'imihindagurikire y'ikirere dushobora kubuza amwe mu mashuri makuru ya leta kwinjiza miliyoni z'amadolari mu misoro y'ingufu zisukuye.
Muri rusange amashuri makuru na za kaminuza nta misoro bigira, bityo uburyo bwo kwishyura mu buryo butaziguye - cyangwa aho inguzanyo zishobora gufatwa nk'izishyurwa - buha ibigo bya 501 (c) (3) amahirwe yo kubyaza umusaruro inyungu.
Ariko, ntabwo kaminuza zose za leta zifite sitati ya 501 (c) (3), kandi iyo itegeko rigaragaza amatsinda areba, ntabwo risobanura ibigo bifatwa nk'ibigo bya leta.
Amashuri makuru menshi arimo gusubika gahunda kugeza igihe amabwiriza ya Minisiteri y'Imari n'Imisoro y'Imari asobanukiye neza, keretse amashuri makuru asanze yujuje ibisabwa.
Ben Davidson, umuyobozi ushinzwe isesengura rya politiki y’imisoro akaba n’umujyanama muto wa kaminuza muri Kaminuza ya Carolina y’Amajyaruguru i Chapel Hill, yavuze ko hari “ingaruka zikomeye” mu gusobanura amategeko ya leta nk’amategeko nta buyobozi.
Minisiteri y'Imari yanze kugira icyo ivuga ku bijyanye no kumenya niba inzego za leta zujuje ibisabwa kugira ngo zihabwe amafaranga mu buryo butaziguye mu gihe hagitegerejwe ubuyobozi.
Amashuri makuru cyangwa za kaminuza zidafite inyungu zijyanye n'ubucuruzi cyangwa UBIT zishobora gutanga uburyo bwo kwishyura amafaranga y'inyongera nk'uko biteganywa n'ingingo ya 6417. Ibigo bifite UBIT bizashobora gusaba koroherezwa ku musoro ku nyungu zisoreshwa, ariko niba UBIT irengeje inguzanyo, bizarangiza byishyuye ikinyuranyo.
Bitewe n'uburyo kaminuza ya leta ishyirwaho muri leta yayo, ishobora gushyirwa mu cyiciro cy’iyo leta, ishami rya politiki, cyangwa ikigo cy’iyo leta. Inzego zigize ububasha bwa leta cyangwa bwa politiki zifite uburenganzira bwo guhembwa mu buryo butaziguye.
Lindsey Tepe, wungirije visi perezida ushinzwe ibikorwa bya guverinoma mu kigo cy’imari n’umutungo bya leta muri Kaminuza ya Grant yagize ati: “Buri leta ifite ibibazo byayo byihariye by’imisoro, bituma ibintu bisa nkaho bitandukanye kurusha uko ntekereza ko abashinzwe imisoro rimwe na rimwe babyibuka.”
Tepe yavuze ko bimwe mu bigo bifatwa nk'ibigo nabyo bibona sitati ya 501 (c) (3) ukwabyo binyuze mu miryango yabyo cyangwa andi masosiyete akorana nabyo kugira ngo byoroshye gutanga raporo z'imisoro.
Ariko, Davidson yavuze ko amashuri menshi adakeneye kumenya uko ashyirwa mu byiciro, kandi menshi ntazi niba atarahawe icyemezo cya IRS. Nk’uko abivuga, UNC ntifite ikibazo cy’amategeko adafite aho ahuriye n’ibibazo.
Davidson yavuze ko gutora amafaranga ataziguye bikuraho kandi inzitizi iri mu ngingo ya 50 (b) (3) ibuza uburenganzira bwo kubona inguzanyo ku miryango idasoreshwa. Iki gice kirimo ibikoresho. Ariko, aya mabwiriza ntabwo yakuweho ku basoreshwa bashaka kugurisha inguzanyo zabo z'imisoro bakoresheje uburyo bwo kohereza amafaranga buteganywa n'amategeko, butuma ibigo bidatanga inguzanyo cyangwa kohereza amafaranga bitaziguye kandi ntibishobora kohereza amafaranga. Gutanga amafaranga mu buryo butaziguye.
Mu mateka, ibigo nk'inzego za leta, za kaminuza za leta, na za guverinoma z'Abanyamerika kavukire ndetse na za leta zigenga byakuwe mu misoro ku mishinga y'ingufu zishobora kongera gukoreshwa.
Ariko nyuma y’uko amategeko agenga imisoro n’ikirere yemejwe, imiryango idasoreshwa yemerewe guhabwa inguzanyo zitandukanye ku mishinga y’ingufu zisukuye nka pariki z’amashanyarazi, ingufu z’amashanyarazi zikomoka ku bidukikije, no kubika ingufu.
Tepe yagize ati: “Ni ikibazo cy’inkoko n’amagi – tugomba kureba icyo amategeko yemera.”
Icyemezo cyo gufata icyemezo cy’igihe cyo kwishyura inguzanyo y’umusoro kizaterwa n’umushinga. Kuri bamwe, umushinga ushobora kutaboneka nta kwishyura mu buryo butaziguye, mu gihe abandi bazakurikiranwa nyuma y’uko umushinga urangiye.
Tepe yavuze ko amashuri makuru na za kaminuza biri mu biganiro ku buryo inguzanyo zishyirwa mu bikorwa muri gahunda z’iterambere rya leta n’iz’ibanze. Amashuri makuru menshi afite umwaka w’ingengo y’imari kuva ku ya 1 Nyakanga kugeza ku ya 30 Kamena, bityo ntashobora gukora amatora kugeza ubu.
Abahanga mu nganda bavuze ko gukuraho ibikoresho ku rutonde rw’abagomba kwemererwa ari ikosa ryo kwandika kandi ko Minisiteri y’Imari ifite uburenganzira bwo kubikosora.
Colorado, Connecticut, Maine, na Pennsylvania nabyo byasabye ibisobanuro mu ibaruwa itanga ibitekerezo ku bijyanye no kumenya niba ibigo nka za kaminuza za leta n'ibitaro bya leta bishobora kuba byujuje ibisabwa kugira ngo byishyurwe mu buryo butaziguye.
Tepe yagize ati: “Biragaragara ko Kongere ishaka ko za kaminuza za leta zitabira ibi bikorwa kandi zigatekereza ku buryo bwo gutegura imiryango yazo mu buryo bukoresha ingufu nke.”
Michael Kelcher, umujyanama mukuru mu by’amategeko akaba n’umuyobozi w’umushinga w’imisoro ku mihindagurikire y’ikirere mu kigo cy’amategeko cy’imisoro cya NYU, yavuze ko hatabayeho indishyi zitaziguye, inzego zigomba gutekereza ku bijyanye no kurenganura abasora.
Ariko, nubwo igenamigambi ry’imisoro “rikora neza kuri gahunda nini,” ubwoko bwa gahunda za kaminuza za leta n’izindi nzego za leta zizashyira mu bikorwa bushobora kuba buto cyane ku buryo budashobora kugera ku igenamigambi ry’imisoro—bitabaye ibyo ikigo cyagombye kugabanya inguzanyo, nk’uko Kercher yabitangaje, kuko inyinshi mu masezerano zihabwa abashoramari mu buryo bw’imisoro.
To contact the editors responsible for this article: Meg Shreve at mshreve@bloombergindustry.com, Butch Mayer at bmaier@bloombergindustry.com
Igihe cyo kohereza: Werurwe-14-2023
