Organizations that are created to provide goods or services exclusively (or primarily) to Section 501(c)(3) organizations (or governmental entities) may think that this purpose is sufficient to also qualify them under 税 法律. 然而, providing commercial-type services exclusively to exempt organizations is not by itself an exempt purpose. Much more is required for qualification under the rules of Internal Revenue Code Section 501(c)(3) than just having a mission to assist charitable organizations.
基本要求
An exemption under 税 code Section 501(c)(3) requires that an organization be both organized 和 operated for one or more specified purpose. This means the organization must have a public, rather than a private, interest. An organization can operate a trade or business as a substantial part of its activities if the operation furthers its exempt purpose 和 if the organization is not organized or operated for the primary purpose of carrying on an unrelated trade or business.
存在一个单一的非豁免目的, 实质性的, 排除了免税, 不管豁免目的的数量或重要性如何.
一个关键因素:低于成本的服务
An organization is not exempt simply because its primary operations are not carried on for profit. To demonstrate that furnishing goods or services is intended to achieve an exempt purpose, the 国税局 has maintained that they be provided at substantially below cost. 例如, an organization providing investment services to the colleges 和 universities that controlled it at substantially below its cost was deemed qualified for Section 501(c)(3) status. (国税局税收条例第71-529条)
这一原则得到了美国国务院的批准.S. 税务法庭的两个案件(B.S.W. 集团公司.70 TC 352和IHC健康计划公司., U.S. 上诉法院，第十巡回法院，325 F 3d 1188)
这意味着什么?
“大大低于成本”就是这个意思. The 国税局 has found an entity organized to provide managerial 和 咨询 services to Section 501(c)(3) organizations at cost did not qualify for Section 501(c)(3) status because it did not have a recognized charitable purpose 和 was not controlled by the charities it served. (美国国税局税收裁定72-369和69-528)
在免疫组化案例中, 该组织以折扣价出售服务, 哪一个, 在法庭看来, 不足以作为慈善目的吗. The court stressed that “there is a qualitative difference between selling at a discount 和 selling below cost.”
在另一个案例中，一个美国.S. District Court upheld the 国税局’s denial of the 税payer’s application for exemption on the grounds that its charitable 和 educational activities were merely incidental to its primary activity of operating a conference center as a commercial business. (美国航空基金会.S. D区域法院.C., 92 AFTR 2d 2003-6206) Airlie failed the substantially below cost test because it intended to make a small overall profit on the conference center even though it rented its conference center to some charitable organizations below cost.
更多的裁决
- 慈善筹款. The organization in an 国税局 Letter Ruling assisted its charitable “partners” by soliciting charitable contributions through donors’ cell phones. 该组织向潜在捐赠者推销该项目, 处理信用卡捐款, 将捐款分配给捐赠者指定的慈善机构, 并向合作慈善机构提供对账/捐赠报告. These mobile donation services were provided to organizations that applied for them.
该组织对其服务收费:
- 使用关键词和捐赠报告的月费，另外
- 交易费用.
The charities for 哪一个 the organization raised donations had no control over its activities or how it distributed the funds raised. 组织从公司(C)获得软件许可. 该组织还与C, pursuant to 哪一个 C provided management 和 certain other services for $25,000 monthly plus a 2% technology fee on each transaction for organizations seeking donations. The organization offered no evidence that its fees would be substantially below its costs. 大概, 该组织打算收支平衡或盈利, since it acknowledged that the fees would be its primary revenue source. 因此，该组织的豁免申请被拒绝. (国税局信函裁定201438029)
- 校舍租赁. The primary activity of an organization in an 国税局 Technical Advice Memor和um was the purchase or lease of buildings that it renovated 和 then leased or subleased to not-for-profit (but not 税-exempt) charter schools. The rent charged was slightly below what other l和lords charged for similar properties. 因此, the organization supported the charter schools by conducting an activity indirectly that the charter schools could conduct directly.
租赁物业本身并不是一项豁免目的, even if the lessee is an exempt organization that needs the property in order to operate. 尽管该组织的租金略低于市场水平, 它们高于成本，使Y积累了大量盈余. 因此, 撤销该组织的豁免, the 国税局 concluded that the lease terms lacked the donative element for the leasing to be charitable, 即使承租人已经免税. (美国国税局技术咨询备忘录201438034)
记住: “大大低于成本”是一个主观术语. The 国税局 has neither publicly indicated how an organization’s cost of goods or services can or should be calculated for this purpose, 也没有量化“实质上”的含义.
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