비영리단체개요 Not-for-Profit Overview
본보고서의내용은 CKP 회계법인의공식적입장을표명한것이아니며, 개별내용에대해서는전문가의자문을구하여야합니다. 보고서와관련문의사항및관련업무진행에대한문의는윤형식회계사에게 hyongsikyoon@ckpcpas.com 으로연락주시기바랍니다. 우리는그런거안해도돼. 우리는비영리단체여서다면제되잖아. 저희회계사들이고객여러분들을도와드리면서가장많이듣는얘기입니다. 여러분들도많이듣고, 또다른사람에게하고계신가요? 제가처음접하면서들었던의문점은, 도대체무엇이면제되는가하는점이었습니다. A. 통상사람들이생각하고있는면제사항 보통사람들은비영리단체는좋은일을하는곳이고중앙정부에서지방정부기관처럼대우를받으니까모든세금이나신고로부터면제를받는다고생각하십니다. 또, 비영리단체에낸돈은세금보고를할때비용공제받을수있다고생각하십니다. 앞으로하나씩자세히살펴보기로하겠습니다. B. 비영리단체신고및매년세금보고 처음단체를만들고운영할때, 고용주번호 (Employer Identification Number) 라는것을 IRS 에서받으셔야합니다. 이것없이는은행계좌를열수없기때문에, 많은분들이은행계좌를열러갔다가거꾸로다시와서 IRS 에서고용주번호를받으셨던기억이있으실겁니다. 고용주번호는 IRS 에서관리하는것으로, 세금보고 (payroll tax 보고와 income tax 보고 ) 를하시지않으면, IRS 에서아직도제대로운영하고있는지편지로문의하고고용주번호를취소하기도합니다. 이전에는은행에서계속취소된번호로도거래를해주기도했지만지금은많이까다로와졌습니다. 결론적으로, 비영리단체신고와매년세금보고는하셔야하고절대로면제될수있는사항이아닙니다. C. 소득세신고 미국은 50 개자치주로이루어진연방제국가이기때문에연방정부소득세이외에도자치주에세금보고를해야합니다. 어떤자치주는소득세가없어보고를요구하지않지만캘리포니아는비영리단체신고뿐만아니라매년세금보고도요구합니다. - IRS 에서는작은비영리단체에부담을주지않기위해총수입 ( 이익이아님 ) 이 $25,000 이하인경우에는세금보고를면제해왔었습니다만, 최근에 (2008 년이후 ) 전자우편신고라는방법을도입해서신고를강제하고있습니다. 2011 년현재, 총수입이 $50,000 (2008 ~ 2010 년동안에는 $25,000) 이하인경우에는, 전자우편신고양식에총수입이 $50,000 이하라는것을해당임원이확인하고, file 하도록하고있습니다. - 캘리포니아에서는 2011 년에전자우편신고제도를도입하였습니다만, IRS 와는다르게총수입 $25,000 이하인경우에만전자우편신고양식을사용할수있습니다. 결론적으로, 어떤형태로든매년세금보고를 IRS 와캘리포니아에하셔야합니다. D. 소득세면제 (Exempt from Income Tax) 비영리단체 (Not-for-profit) 는 모든것을 면제 (Exempt) 받는다 라는말이여기에서나왔습니다. 세금당국은비영리단체가 비영리부문 에서하는일에서나오는손익에대해서는세금을부과하지않습니다. 다시
말하면, 비영리부문 외에서나오는이익에대해서는세금을부과한다는말입니다. 세금당국에서걱정하는부분은비영리단체가사업을운영하면서세금을내지않는다면, 비영리단체가영리를목적으로하는회사나개인사업자에비해사업을하는데유리한위치에있게되는것입니다. 많은분들이 우리는사업을하는게아니라다른사람들을도와주는거야 라고생각하시지만세금당국에서는다르게생각할수있다는것을명심하셔야합니다. 예를들어, 직접적으로비영리목적과는관련이없는책이나잡지를발행하는것은세금이면제된부문의사업이아니라는것입니다. IRS 는커이션을받고회원에게물품을파는것, 건물이나사무실을잠시 ( 몇시간 ) 임대해주는것, 광고 수입 ( 스폰서수입은보통면세가되는데, 그차이를설명하기가조금복잡합니다 ), 음식의판매, 회원명부를파는것도세금을내야한다고주장합니다. 간단하게말해서, 비영리목적과직접적으로관련이되지않는활동에서나오는이익은세금이면제되지않습니다. E. 비영리단체에돈을내신분들이세금보고시비용공제할수있는지여부 많은분들이비영리단체에낸돈은세금보고시다비용공제할수있다고생각하십니다만거기에는조건이있습니다. 비영리단체의종류가세법상으로십수가지되는데 (501(c)(1) ~ 501(c)(21)), 종교, 교육, 자선, 과학, 문학등의목적을위한단체들 ( 보통 501(c)(3)) 에그러한목적에사용하도록내는돈만비용공제하실수있습니다. 하지만, IRS 에서는이러한좋은일에쓰는돈을비용공제하도록돕기위해서내부규칙을제정하였는데, 그규칙이라는것은다른비영리단체에기부를하더라도, 기부하시는돈을종교, 교육, 자선, 과학, 문학등의목적에사용하고, 그러한사항과돈의입출금을다른 501(c)(3) 조직인것처럼운영하면, 비용공제가능하다는것입니다. 자선기금을비용공제하기위해서는, 어떠한경우에도기부를하실때비영리단체의목적이외의단서를다시면안됩니다. 우리애가미션트립을가는데콕찝어서기부하는것은 IRS 에서는비용공제거부하고있습니다. 물론식대나비영리단체의중심목적이외의다른비용들도비용공제될수없습니다. 이와관련해서, IRS 에서요구하는서류의종류가방대하기때문에다음기회에자세히설명하도록하겠습니다. F. 재산세 캘리포니아헌법은재산세완전혹은부분면세를허가하고있습니다. 교회와비영리단체에서설립된목적으로사용하는재산에대해서는재산세가면제됩니다. 많은분들이비영리단체들도소액의재산세를낸다고생각하시는데, 청구서에나오는소액의비용은재산세가아니라 Direct Assessment, 즉살고계신지역을위해서사용되는비용입니다. G. 판매세 캘리포니아에서는판매세에해당하는물품과면제되는물품을나열해놓습니다. 판매세에해당하는물품을팔때많은분들은 비영리단체이기때문에면세야 라고생각하는데, 사실은그런경우가굉장히적습니다. 물론판매 permit 은있어야됩니다. 여러분의비영리단체가홈리스들을위해숙박시설을운영하고있고, 그와연관이되어아침, 점심을저가에공급하고있다면매출판매세가면제됩니다. Goodwill 처럼, 여러분의비영리단체가홈리스들을위해숙박시설을운영하고있고옷이나개인용물품등을직접홈리스나그가족들에게기부한다면, 매입판매세가면제될수있습니다. 위에설명한것처럼캘리포니아 Board of Equalization 에서는각각의경우별로면세가되는경우또그리고그와대비하여안되는경우를 Publication 18 Nonprofit Organization issued in August 2008 에나열해놓고있습니다. 다음회부터는이와관련한사항을보다자세하게살펴보도록하겠습니다.
We are exempt! Don t worry about it. We have been listening from our clients, friends and family members. I am sure you have been listening, too. Or are you telling the same thing to your colleagues, friends, family and donors? What wondered me the most is exempt from what? NOT-FOR-PROFIT ORGANIZATIONS Not-for-Profit (or Nonprofit) organizations is organizations that do not issue stock shares or distribute its surplus funds to owners or shareholders, but instead uses the funds to help achieve its goals. Examples of NPOs include charities (i.e. charitable organizations), trade unions, trade associations and public arts organizations. Most governments and government agencies are described by this definition, and in U.S. Not-for-profit organizations are believed to be treated just like local governments and government agencies despite of the difference in legal terms. COMMON FALLICIES The misconception of treating Not-for-profit organizations same as local governments or the fact that some Not-forprofit organizations are actually a part of local governments, as well as another misconception that doing the public good does not require anything else have led people to believe that Not-for-profit organizations do not have any obligation to register (or get licensed), pay income taxes, property taxes, sales taxes, excise taxes and that Not-for-profit organizations have ability to receive charitable contributions, donors of which can deduct in their income tax returns. REGISTRATION AND TAX RETURNS What in fact is the first legal step when people start Not-for-profit organizations? Organizers gather people who have charitable hearts in mind, do variety things, and collect money or get monies from governments or other charitable organizations. When they try to open up a bank account, they are required to provide the Employer Identification Number. It s very easy to get; online, by phone, by fax, or by mail with IRS Form SS-4 Application for Employer Identification Number. U.S consists of 50 states and other territories, which are sovereign. Not-for-profit organizations should comply with the IRS regulation, which represents the federal requirement as well as the individual state s requirement. Some states do not have annual filing requirements, but California has its own set of rules. - Most organizations exempt from income tax must file an annual information return (Form 990 or 990-EZ) or submit an annual electronic notice (Form 990-N), depending upon the organization s gross receipts and total assets. For years ending in 2011, if an organization normally has gross receipts of $50,000 or less, it may submit to IRS Form 990-N, Electronic Notice (e-postcard) for Tax-Exempt Organizations Not Required To File
Form 990 or 990-EZ. Essentially the officer (s) certifies that the Not-for-profit organization normally has gross receipts of 50,000 or less in the Form 990-N with the penalty of perjury statement. - California requires Not-for-profit organizations to file Form 199. For years ending in 2011, if an organization normally has gross receipts of $25,000 or less, it may submit Form 199N, Annual Electronic Filing Requirement for Small Tax-Exempt Organizations (California e-postcard). Getting Federal Employer Identification Number, registering to IRS and the state of California, and annual tax returns thereafter are required, and none of them can be exempt. EXEMPT FROM INCOME TAX Not-for-profit organizations are exempt from income taxes on the income generated from the Not-for-profit organizations regular Not-for-profit activities. Even though an organization is recognized as tax exempt, it still may be liable for tax on its unrelated business taxable income. An exempt organization that has $1,000 or more gross income from an unrelated business must file Form 990-T, Exempt Organization Business Income Tax Return. Unrelated business taxable income (UBTI) of organizations described in Internal Revenue Code includes all gross income, less deductions directly connected with producing that income, but not including exempt function income. Also, the dividends received deductions for corporations are not allowed in computing UBTI, because they are not expenses incurred in producing income. Exempt function income is gross income from dues, fees, charges, or similar items paid by members for the purposes for which exempt status was granted to the organization. Exempt function income also includes income that is set aside for qualified purposes. The following are examples of activities that were determined to be unrelated trades or businesses: 1. Sales commissions when it regularly sells goods for its members on a commission basis 2. Membership list sales 3. Book publishing in a commercial manner by arranging for printing, distribution, publicity, and advertising in connection with the sale of the book. 4. Leasing of school facilities; the school operates a tennis club open to the general public and employees of the school run the club including collecting membership fees and scheduling court time. 5. Yearbook advertising ABILITY TO RECEIVE CHARITABLE CONTRIBUTIONS Charitable contributions are deductible only if they are made to qualified organizations with the qualified purpose of the contribution. People are surprised that all of not-for-profit organizations are not qualified organizations. Qualified organizations are generally not-for-profit organizations for religious, charitable, scientific, testing for safety, literary, or educational purposes. Moreover, donors of charitable contributions can deduct only the amount of contribution that
is more than the value of the benefit they receive. Payments to individuals or contributions made to charitable organizations in order to benefit specified individuals are never deductible. PROPERTY TAX Real and personal property owned and operated by certain nonprofit organizations can be exempted from local property taxation through a program jointly administered by the Board of Equalization and county assessors offices in California. This exemption, known as the Welfare Exemption, is available to qualifying organizations that have income tax exempt status under Internal Revenue Code section 501(c)(3) or 23701 (d) of the Revenue and Taxation Code and are organized and operated exclusively for religious, charitable, scientific or hospital purposes. Not-for-profit organizations exempt from property tax receive the property tax bills with small amounts. Local districts (water districts, flood control district, Park district, school district, etc) can assess the fees, and the amounts on the bills of Not-for-profit organizations exempt from property tax are actually these fees, not property taxes. SALES TAX Although many nonprofit and religious organizations are exempt from federal and state income tax, there is no similar broad exemption from California sales and use tax. Generally, nonprofit groups sales are taxable, as are their purchases. Not-for-profit organizations are considered retailers and must hold a seller s permit if they make sales of goods or merchandises, even if the sales are exempt from tax. If Not-for-profit organizations meet the certain qualifications, Not-for-profit organizations qualifying purchases are not subject to sales or use tax, provided that Not-for-profit organizations will donate or sell the items they purchase. However, tax does apply to purchases of items Not-for-profit organizations use rather than donate or sell, such as office supplies or equipment, tools, displays and so forth. California Board of Equalization issued Publication 61, Sales and Use Taxes: Exemptions and Exclusions, and Publication 18 Nonprofit Organizations, and lists specific cases on exemption of sales or use tax at sale or at purchase. We will discuss in detail in next few issues.