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- 2003-04-13
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- 37,773
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- 1,393
大阅兵，开销不大。据说直接耗费（间接开支不算）人民币仅全国人均一元钱。
请捐助十美元，帮OCEF赢得五万美元大奖，资助失学儿童重返校园！
- 主题发起人 OCEF Canada
- 开始时间
大阅兵，开销不大。据说直接耗费（间接开支不算）人民币仅全国人均一元钱。
backtoottawa
新手上路
- 注册
- 2009-01-16
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- 365
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- 8
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- 0
DanceWithWolf
知名会员
- 注册
- 2002-05-06
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- 918
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- 16
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- 128
简单浏览了一下给出的链接，没有看到任何财务报表，更没有审计报告。
- 注册
- 2003-04-13
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- 1,393
这种跨国搞捐款行为，是否合法，值得注意。
http://en.wikipedia.org/wiki/Charitable_organization
A charitable organization is a type of non-profit organization (NPO). The term is relatively general and can technically refer to a public charity (also called "charitable foundation," "public foundation" or simply "foundation") or a private foundation. It differs from other types of NPOs in that its focus is centered around goals of a general philanthropic nature (e.g. charitable, educational, religious, or other activities serving the public interest or common good).
The legal definition of charitable organization (and of charity) varies according to the country and in some instances the region of the country in which the charitable organization operates. The regulation, tax treatment, and the way in which charity law affects charitable organizations also varies.
Canada
Charities in Canada must be registered with the Canada Revenue Agency, a department of the ministry of finance. According to the Canada Revenue Agency:[2]
In the United States a charitable organization is an organization that is organized and operated for purposes that are beneficial to the public interest,[18] however a distinction is made between types of charitable organizations.
Every U.S. and foreign charity that qualifies as tax-exempt under Section 501(c)(3) of the Internal Revenue Code is considered a "private foundation" unless it demonstrates to the IRS that it falls into another category. In a general sense, any organization that is not a private foundation (i.e. it qualifies as something else) is usually a public charity as described in Section 509(a) of the Internal Revenue Code.[19]
In addition, a private foundation usually derives its principal fund from an individual, family, corporation, or some other single source and is more often than not a grantmaker and does not solicit funds from the public. In contrast, a foundation or public charity generally receives grants from individuals, government, and private foundations and although some public charities engage in grantmaking activities, most conduct direct service or other tax-exempt activities.
This leads to another distinction: Foundations that are generally grantmakers (i.e. they use their endowment to make grants to other organizations, which in turn carry out the goals of the foundation indirectly) are usually referred to as "grantmaker" or "non-operating" foundations. These of course tend to be private foundations. Some private foundations however, (and most public charities) use their received funds to directly engage in service activities themselves and achieve their goals "personally," so-to-speak.
Examples of a non-operating private foundation would be the Rockefeller Foundation and the Bill & Melinda Gates Foundation.
Examples of operating foundations or public charities include the Elizabeth Glaser Pediatric AIDS Foundation, American Cancer Society, Inc., and the World Wildlife Fund.
The requirements and procedures for forming charitable organizations vary from state to state, as do the registration and filing requirements for charitable organizations that conduct charitable activities or solicit charitable contributions.[20] So effectively in practice the detailed definition of charitable organization is determined by the requirements of state law of the state in which the charitable organization operates, and the requirements for federal tax relief set by the IRS.
Federal tax relief
Federal tax law provides tax benefits to non profit organizations recognized as exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code (IRC). The benefits of 501(c)(3) status include exemption from federal income tax as well as eligibility to receive tax deductible charitable contributions. To qualify for 501(c)(3) status most organizations must apply to the Internal Revenue Service (IRS) for such status.[21]
There are several requirements that must be met for a charitable organization to obtain 501(c)(3) status. These include the organization being organized as a corporation, trust, or unincorporated association, and the organization’s organizing document (such as the articles of incorporation, trust documents, or articles of association) must limit its purposes to being charitable, and permanently dedicate its assets to charitable purposes. The organization must refrain from undertaking a number of other activities such as participating in the political campaigns of candidates for local, state or federal office, and must ensure that its earnings do not benefit any individual.[18]
The types of charitable organization that are considered by the IRS to be organized for the public benefit include those that are organized for:
The IRS, except in rare circumstances, refers to all organizations qualifying for exemption under 501(c)(3) as charities.[22]
http://en.wikipedia.org/wiki/Charitable_organization
A charitable organization is a type of non-profit organization (NPO). The term is relatively general and can technically refer to a public charity (also called "charitable foundation," "public foundation" or simply "foundation") or a private foundation. It differs from other types of NPOs in that its focus is centered around goals of a general philanthropic nature (e.g. charitable, educational, religious, or other activities serving the public interest or common good).
The legal definition of charitable organization (and of charity) varies according to the country and in some instances the region of the country in which the charitable organization operates. The regulation, tax treatment, and the way in which charity law affects charitable organizations also varies.
Canada
Charities in Canada must be registered with the Canada Revenue Agency, a department of the ministry of finance. According to the Canada Revenue Agency:[2]
A registered charity is an organization established and operated for charitable purposes, and must devote its resources to charitable activities. The charity must be resident in Canada, and cannot use its income to benefit its members. A charity also has to meet a public benefit test. To qualify under this test, an organization must show that:
United States- its activities and purposes provide a tangible benefit to the public
- those people who are eligible for benefits are either the public as a whole, or a significant section of it, in that they are not a restricted group or one where members share a private connection, such as social clubs or professional associations with specific membership
- the charity's activities must be legal and must not be contrary to public policy
In the United States a charitable organization is an organization that is organized and operated for purposes that are beneficial to the public interest,[18] however a distinction is made between types of charitable organizations.
Every U.S. and foreign charity that qualifies as tax-exempt under Section 501(c)(3) of the Internal Revenue Code is considered a "private foundation" unless it demonstrates to the IRS that it falls into another category. In a general sense, any organization that is not a private foundation (i.e. it qualifies as something else) is usually a public charity as described in Section 509(a) of the Internal Revenue Code.[19]
In addition, a private foundation usually derives its principal fund from an individual, family, corporation, or some other single source and is more often than not a grantmaker and does not solicit funds from the public. In contrast, a foundation or public charity generally receives grants from individuals, government, and private foundations and although some public charities engage in grantmaking activities, most conduct direct service or other tax-exempt activities.
This leads to another distinction: Foundations that are generally grantmakers (i.e. they use their endowment to make grants to other organizations, which in turn carry out the goals of the foundation indirectly) are usually referred to as "grantmaker" or "non-operating" foundations. These of course tend to be private foundations. Some private foundations however, (and most public charities) use their received funds to directly engage in service activities themselves and achieve their goals "personally," so-to-speak.
Examples of a non-operating private foundation would be the Rockefeller Foundation and the Bill & Melinda Gates Foundation.
Examples of operating foundations or public charities include the Elizabeth Glaser Pediatric AIDS Foundation, American Cancer Society, Inc., and the World Wildlife Fund.
The requirements and procedures for forming charitable organizations vary from state to state, as do the registration and filing requirements for charitable organizations that conduct charitable activities or solicit charitable contributions.[20] So effectively in practice the detailed definition of charitable organization is determined by the requirements of state law of the state in which the charitable organization operates, and the requirements for federal tax relief set by the IRS.
Federal tax relief
Federal tax law provides tax benefits to non profit organizations recognized as exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code (IRC). The benefits of 501(c)(3) status include exemption from federal income tax as well as eligibility to receive tax deductible charitable contributions. To qualify for 501(c)(3) status most organizations must apply to the Internal Revenue Service (IRS) for such status.[21]
There are several requirements that must be met for a charitable organization to obtain 501(c)(3) status. These include the organization being organized as a corporation, trust, or unincorporated association, and the organization’s organizing document (such as the articles of incorporation, trust documents, or articles of association) must limit its purposes to being charitable, and permanently dedicate its assets to charitable purposes. The organization must refrain from undertaking a number of other activities such as participating in the political campaigns of candidates for local, state or federal office, and must ensure that its earnings do not benefit any individual.[18]
The types of charitable organization that are considered by the IRS to be organized for the public benefit include those that are organized for:
- Relief of the poor, the distressed, or the underprivileged,
- Advancement of religion,
- Advancement of education or science,
- Erection or maintenance of public buildings, monuments, or works,
- Lessening the burdens of government,
- Lessening of neighborhood tensions,
- Elimination of prejudice and discrimination,
- Defense of human and civil rights secured by law, and
- Combating community deterioration and juvenile delinquency.
The IRS, except in rare circumstances, refers to all organizations qualifying for exemption under 501(c)(3) as charities.[22]
- 注册
- 2003-04-13
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慈善机构＝非盈利性组织。但是，非盈利性组织不全部被认定为慈善机构。
A charitable organization is a type of non-profit organization (NPO). The term is relatively general and can technically refer to a public charity (also called "charitable foundation," "public foundation" or simply "foundation") or a private foundation. It differs from other types of NPOs in that its focus is centered around goals of a general philanthropic nature (e.g. charitable, educational, religious, or other activities serving the public interest or common good).
The legal definition of charitable organization (and of charity) varies according to the country and in some instances the region of the country in which the charitable organization operates. The regulation, tax treatment, and the way in which charity law affects charitable organizations also varies.
- 注册
- 2003-04-13
- 消息
- 240,598
- 荣誉分数
- 37,773
- 声望点数
- 1,393
shoppingcart
新人
- 注册
- 2003-05-24
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- 3,480
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- 31
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在老毛独裁，四人帮横行，在国民经济到了崩溃的边缘的时候，中国还实现9年义务教育。
如今，改革盛世，中国的儿童，还需要海外善心华人求爷爷告奶奶的央求人们捐助十美元以免失学！
只是感叹一下，无意水此帖。
如今，改革盛世，中国的儿童，还需要海外善心华人求爷爷告奶奶的央求人们捐助十美元以免失学！
只是感叹一下，无意水此帖。
- 注册
- 2003-04-13
- 消息
- 240,598
- 荣誉分数
- 37,773
- 声望点数
- 1,393
OCEF没有在加拿大注册。这只是楼主的ID而已。
