最近,我们看到涉及买卖慈善资产以赢利为目的实体的交易越来越多。虽然通常允许的,如果进行不当,这些销售筹集到必须考虑在联邦和州一级的一些法律问题。当交易的部分动机的愿望,以进一步[...]
慈善
最后财政部条例慈善医院发布
The U.S. Treasury released final regulations on December 29, 2014 that provide guidance regarding the requirements for charitable hospital organizations added by the Patient Protection and Affordable Care Act of 2010. Background (from the regulations): Section 501(r) was added to the Code by the Patient Protection and Affordable Care Act, Public Law 111-148 (124 Stat. 119 […]
启动非营利:什么是下的501(c)“慈善”(3)?
A“慈善”的宗旨是七个免除在第501(c)中指定的(3)的国内税收法(“准则”)的目的之一。根据财政部规定,术语慈善是其普遍接受的法律意义上解释,包括但不限于:穷人的救济,痛苦或贫困;地位[...]