美国八屋会计事务所

非盈利组织报税


非营利性机构成立后,必须严格遵守联邦和州的法律法规来合法运行非营利性机构,使其保持合法永久性免税资格,避免任何由于不遵守法律而受到政府部门给予的惩罚,甚至吊销免税资格。非营利性机构必须记录其财务情况,制作财务报表,保留能证明其收入和开支的所有材料。这类机构的收入和捐款来源也需要有详细记录来表明这些资助是从哪里来的。

大多数的501(c)(3)公益免税机构必须向国税局递交年度免税机构税表990来汇报机构的收入、费用支出和活动。那些年总收入在$100,000以下以及总资产在$250,000的501(c)(3)公益慈善机构则可填990报表的简易版。至于私有基金会包括私有管理基金会则需递交990-PF表。但不管你的非营利性机构递交的是990表, 还是990-EZ表或990-PF表, 如果501(c)(3)机构从事不相关业务的收入达到$1,000以上,就必须申报990-T表。

501(A)项条款下的大多数免征所得税的机构每年必须填写990表或990-EZ表或上交电子通告(990-N)取决于机构的总收入和总资产。990表格的截止时间是机构会计年的第五个月的第十五天,如果那一天是周六周日或法定节假日,则截止日是下一个工作日。如果因为时间紧迫而来不及报税,机构可以提交8868表格来延长报税时间。


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