Amashuri makuru amwe yabuze amahirwe yo kubona amafaranga yinguzanyo zisukuye.

Ibisobanuro bidasobanutse mu mategeko agenga imisoro n’ikirere bya Perezida Joe Biden bishobora kubuza kaminuza zimwe na zimwe kwinjiza amafaranga miliyoni y’inguzanyo z’inguzanyo zisukuye.
Amashuri makuru na kaminuza muri rusange nta musoro bafite, bityo uburyo bwo kwishyura butaziguye - cyangwa aho inguzanyo zishobora gufatwa nkizishyuwe - biha ibigo 501 (c) (3) amahirwe yo gukoresha inyungu.
Nyamara, kaminuza zose za leta ntabwo zifite statut 501 (c) (3), kandi mugihe amategeko yanditse urutonde rwamatsinda, ntagaragaza ibigo bifatwa nkibigo bya leta.
Amashuri makuru menshi asubika gahunda kugeza igihe ikigega cya leta na IRS bisobanutse neza, keretse niba kaminuza zemeje ko zujuje ibisabwa.
Ben Davidson, umuyobozi ushinzwe isesengura rya politiki y’imisoro akaba n'umujyanama wa kaminuza nto muri kaminuza ya Carolina y'Amajyaruguru kuri Chapel Hill, yavuze ko hari “akaga gakomeye” mu gusobanura ibikoresho bya leta nk'amategeko nta buyobozi.
Isanduku ya Leta yanze kugira icyo itangaza niba inzego za Leta zemerewe kwishyurwa mu gihe hagitegerejwe ubuyobozi.
Amashuri makuru na kaminuza bidafite inyungu zubucuruzi zidafitanye isano cyangwa UBIT irashobora gutanga uburyo bwo kwishyura indishyi ziteganijwe mu ngingo ya 6417. Ibigo bifite UBIT bizashobora gusaba imisoro ku nyungu zisoreshwa, ariko niba UBIT irenze inguzanyo, barangiza bakishyura itandukaniro.
Ukurikije uko kaminuza rusange yashinzwe muri leta yayo, irashobora gushyirwa mubice bigize iyo leta, ishami rya politiki, cyangwa ikigo cyigihugu.Inzego zigize ingufu za leta cyangwa politiki zifite uburenganzira bwo guhembwa bitaziguye.
Lindsey Tepe, wungirije visi perezida w’ibikorwa bya leta mu kigo cya Leta n’umutungo w’ubutaka yagize ati: “Buri gihugu gifite ibibazo byihariye by’imisoro, ibyo bigatuma ibintu bisa nkaho bitandukanye cyane nkeka ko rimwe na rimwe abakurikirana imisoro bibuka.”Tanga kaminuza.
Tepe yavuze ko ibigo bimwe bifatwa nk'ibigo nabyo bihabwa statut 501 (c) (3) ku giti cyabo binyuze mu mishinga yabo cyangwa mu bindi bigo biyishamikiyeho kugira ngo byorohereze raporo y'imisoro.
Icyakora, Davidson yavuze ko amashuri menshi adakeneye kumenya uko yashyizwe mu byiciro, kandi benshi ntibazi niba batarabonye icyemezo cya IRS.Ku bwe, UNC idafite ubudahangarwa mu mategeko.
Amatora yishyurwa ataziguye kandi akuraho ibibujijwe mu gice cya 50 (b) (3) kibuza kwemererwa kubona inguzanyo yimisoro kumiryango isonewe imisoro.Iki gice kirimo ibikoresho.Davidson yavuze ko ariko, aya mabwiriza atigeze akurwaho ku basoreshwa bashaka kugurisha inguzanyo zabo bakoresheje uburyo bwo kohereza mu buryo bwemewe n'amategeko, butemerera ibigo kwishyura mu buryo butaziguye cyangwa kohereza amafaranga kandi bidashobora kohereza inguzanyo.Gukoresha amafaranga.
Mu mateka, ibigo nk'abayobozi ba Leta, kaminuza za Leta, na guverinoma kavukire y'Abanyamerika na guverinoma z’intara ntibakuwe mu nguzanyo z’imisoro ku mishinga y’ingufu zishobora kongera ingufu.
Ariko nyuma y’amategeko y’imisoro n’ikirere yemejwe, imiryango isonewe imisoro yemerewe inguzanyo zitandukanye mu mishinga y’ingufu zisukuye nka parike y’amashanyarazi, ingufu z’icyatsi kibisi, n’ububiko bw’ingufu.
Tepe yagize ati: "Ni ikibazo gito cy'inkoko n'amagi - dukeneye kureba icyo amategeko abemerera."
Icyemezo cyigihe cyo kwinjiza amafaranga yimisoro bizaterwa numushinga.Kuri bamwe, umushinga ntushobora kuboneka utishyuwe bitaziguye, mugihe abandi bazakurikiranwa nyuma yumushinga urangiye.
Tepe yavuze ko kaminuza n'amashuri makuru biri mu biganiro ku bijyanye n'inguzanyo zihuye na gahunda z’iterambere rya Leta ndetse n’ibanze.Amashuri makuru menshi afite umwaka wingengo yimari kuva 1 Nyakanga kugeza 30 kamena, kuburyo badashobora gukora amatora.
Inzobere mu nganda zavuze ko kuvana ibikoresho ku rutonde rw’abemerewe ari amakosa yo gutegura kandi ikigega cya Leta gifite uburenganzira bwo kugikosora.
Colorado, Connecticut, Maine, na Pennsylvania na bo basabye ibisobanuro mu ibaruwa isobanura niba ibigo nka kaminuza za Leta n'ibitaro bya Leta byashoboraga kwishyurwa mu buryo butaziguye.
Tepe yagize ati: "Biragaragara ko Kongere ishaka ko kaminuza za Leta zigira uruhare muri izo gahunda kandi zigatekereza rwose ku buryo bwo gutegura umuganda wabo mu buryo bunoze."
Hatabayeho indishyi zitaziguye, ibigo bigomba gutekereza ku bijyanye n’imisoro, nk'uko byatangajwe na Michael Kelcher, umujyanama mu by'amategeko akaba n'umuyobozi w’umushinga w’imisoro y’ikirere mu kigo cy’amategeko cya NYU gishinzwe amategeko y’imisoro.
Icyakora, nubwo imigabane y’imisoro “ikora neza muri gahunda nini,” ubwoko bwa porogaramu kaminuza za Leta n’ibindi bigo bya Leta bizashyira mu bikorwa birashobora kuba bito cyane ku buryo bitagera ku misoro - bitabaye ibyo ikigo kigomba kugabanya inguzanyo, Kercher.kuko 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