{"id":364,"date":"2023-05-14T17:23:59","date_gmt":"2023-05-14T17:23:59","guid":{"rendered":"http:\/\/soubory.info\/znalost\/?p=364"},"modified":"2023-05-14T17:23:59","modified_gmt":"2023-05-14T17:23:59","slug":"vysvetleni-pravnich-a-danovych-rozdilu-mezi-neziskovymi-spolecnostmi-a-organizacemi-501c3","status":"publish","type":"post","link":"https:\/\/soubory.info\/znalost\/vysvetleni-pravnich-a-danovych-rozdilu-mezi-neziskovymi-spolecnostmi-a-organizacemi-501c3\/","title":{"rendered":"Vysv\u011btlen\u00ed pr\u00e1vn\u00edch a da\u0148ov\u00fdch rozd\u00edl\u016f mezi neziskov\u00fdmi spole\u010dnostmi a organizacemi 501(c)(3)"},"content":{"rendered":"<ul class=\"articlenav\">\n<li class=\"menuitem\"><a href=\"#title1\">Definice neziskov\u00fdch spole\u010dnost\u00ed a organizac\u00ed 501(c)(3) <\/a><\/li>\n<li class=\"menuitem\"><a href=\"#title2\">Pr\u00e1vn\u00ed postaven\u00ed a po\u017eadavky na neziskov\u00e9 korporace <\/a><\/li>\n<li class=\"menuitem\"><a href=\"#title3\">Pr\u00e1vn\u00ed postaven\u00ed a po\u017eadavky na organizace 501(c)(3) <\/a><\/li>\n<li class=\"menuitem\"><a href=\"#title4\">Osvobozen\u00ed od dan\u011b pro neziskov\u00e9 korporace <\/a><\/li>\n<li class=\"menuitem\"><a href=\"#title5\">Pr\u00e1vn\u00ed postaven\u00ed a po\u017eadavky na neziskov\u00e9 korporace <\/a><\/li>\n<li class=\"menuitem\"><a href=\"#title6\">Pr\u00e1vn\u00ed postaven\u00ed a po\u017eadavky na organizace 501(c)(3) <\/a><\/li>\n<li class=\"menuitem\"><a href=\"#title7\">Pr\u00e1vn\u00ed postaven\u00ed a po\u017eadavky na neziskov\u00e9 korporace Osvobozen\u00ed od dan\u011b pro organizace 501(c)(3) <\/a><\/li>\n<li class=\"menuitem\"><a href=\"#title6\">Da\u0148ov\u00fd status neziskov\u00fdch organizac\u00ed. Omezen\u00ed politick\u00e9 \u010dinnosti pro neziskov\u00e9 korporace <\/a><\/li>\n<li class=\"menuitem\"><a href=\"#title7\">Omezen\u00ed politick\u00e9 \u010dinnosti pro organizace podle \u00a7 501(c)(3) <\/a><\/li>\n<\/ul>\n<div class=\"articlecontent\">\n<div id=\"title8\" class=\"title\">Rozd\u00edly ve struktu\u0159e \u0159\u00edzen\u00ed<\/div>\n<div class=\"newlinediv\"><\/div>\n<p> Pokud jde o zalo\u017een\u00ed neziskov\u00e9 organizace, existuje mnoho r\u016fzn\u00fdch mo\u017enost\u00ed. Dv\u011b b\u011b\u017en\u00e9 struktury jsou neziskov\u00e9 spole\u010dnosti a organizace 501(c)(3). P\u0159esto\u017ee oba typy subjekt\u016f maj\u00ed n\u011bkter\u00e9 spole\u010dn\u00e9 rysy, existuj\u00ed mezi nimi n\u011bkter\u00e9 d\u016fle\u017eit\u00e9 rozd\u00edly v pr\u00e1vn\u00edch a da\u0148ov\u00fdch po\u017eadavc\u00edch. <\/p>\n<div class=\"newlinediv\"><\/div>\n<div id=\"title1\" class=\"title\">Definice neziskov\u00fdch korporac\u00ed a organizac\u00ed 501(c)(3)<\/div>\n<div class=\"newlinediv\"><\/div>\n<p> Neziskov\u00e1 korporace je typ pr\u00e1vnick\u00e9 osoby, kter\u00e1 je vytvo\u0159ena za \u00fa\u010delem poskytov\u00e1n\u00ed zbo\u017e\u00ed, slu\u017eeb nebo jin\u00fdch v\u00fdhod \u010dlen\u016fm ur\u010dit\u00e9 skupiny. Neziskov\u00e9 korporace jsou strukturov\u00e1ny tak, aby poskytovaly prosp\u011bch ve\u0159ejnosti, a mohou fungovat se z\u00e1m\u011brem dosahovat zisku nebo bez n\u011bj. Proto\u017ee jsou tyto korporace zalo\u017eeny ve prosp\u011bch ve\u0159ejnosti, jsou osvobozeny od dan\u00ed a nemus\u00ed vypl\u00e1cet dividendy spole\u010dn\u00edk\u016fm. <\/p>\n<div class=\"newlinediv\"><\/div>\n<p> Na druhou stranu organizace 501(c)(3) jsou subjekty osvobozen\u00e9 od dan\u011b, kter\u00e9 byly zalo\u017eeny pro n\u00e1bo\u017eensk\u00e9, vzd\u011bl\u00e1vac\u00ed, charitativn\u00ed, v\u011bdeck\u00e9, liter\u00e1rn\u00ed nebo jin\u00e9 podobn\u00e9 \u00fa\u010dely. Aby organizace mohla z\u00edskat status 501(c)(3), mus\u00ed spl\u0148ovat ur\u010dit\u00e1 krit\u00e9ria stanoven\u00e1 finan\u010dn\u00edm \u00fa\u0159adem. Mezi n\u011b pat\u0159\u00ed, \u017ee je organizov\u00e1na a provozov\u00e1na v\u00fdhradn\u011b pro jeden nebo v\u00edce uznan\u00fdch charitativn\u00edch nebo ve\u0159ejn\u00fdch \u00fa\u010del\u016f, nevykon\u00e1v\u00e1 \u017e\u00e1dn\u00e9 zak\u00e1zan\u00e9 \u010dinnosti a nerozd\u011bluje zisky nebo dividendy sv\u00fdm funkcion\u00e1\u0159\u016fm nebo \u010dlen\u016fm. <\/p>\n<div class=\"newlinediv\"><\/div>\n<div id=\"title2\" class=\"title\">Pr\u00e1vn\u00ed postaven\u00ed a po\u017eadavky na neziskov\u00e9 spole\u010dnosti<\/div>\n<div class=\"newlinediv\"><\/div>\n<p> Pro zalo\u017een\u00ed neziskov\u00e9 spole\u010dnosti mus\u00ed organizace podat stanovy ve st\u00e1t\u011b, kde bude m\u00edt s\u00eddlo. Tento dokument mus\u00ed obsahovat n\u00e1zev a \u00fa\u010del organizace, adresu hlavn\u00edho s\u00eddla organizace, registrovan\u00e9ho agenta organizace a jm\u00e9na a adresy prvn\u00edch funkcion\u00e1\u0159\u016f a \u0159editel\u016f. Po pod\u00e1n\u00ed stanov mus\u00ed organizace z\u00edskat feder\u00e1ln\u00ed identifika\u010dn\u00ed \u010d\u00edslo zam\u011bstnavatele (FEIN) a z\u00edskat v\u0161echny pot\u0159ebn\u00e9 m\u00edstn\u00ed a st\u00e1tn\u00ed podnikatelsk\u00e9 licence. <\/p>\n<div class=\"newlinediv\"><\/div>\n<div id=\"title3\" class=\"title\">Pr\u00e1vn\u00ed status a po\u017eadavky organizac\u00ed 501(c)(3)<\/div>\n<div class=\"newlinediv\"><\/div>\n<p> Aby organizace mohla z\u00edskat status 501(c)(3), mus\u00ed podat formul\u00e1\u0159 1023 u Internal Revenue Service. Tento formul\u00e1\u0159 mus\u00ed obsahovat n\u00e1zev, \u00fa\u010del a strukturu organizace, jako\u017e i jm\u00e9na a adresy \u0159editel\u016f, funkcion\u00e1\u0159\u016f a \u0159\u00edd\u00edc\u00edho org\u00e1nu. Krom\u011b toho mus\u00ed formul\u00e1\u0159 obsahovat podrobn\u00fd popis \u010dinnosti organizace, rozpo\u010det p\u0159edpokl\u00e1dan\u00fdch p\u0159\u00edjm\u016f a v\u00fddaj\u016f a prohl\u00e1\u0161en\u00ed o charitativn\u00edm, vzd\u011bl\u00e1vac\u00edm nebo jin\u00e9m osvobozen\u00e9m \u00fa\u010delu organizace. Po schv\u00e1len\u00ed formul\u00e1\u0159e 1023 obdr\u017e\u00ed organizace od finan\u010dn\u00edho \u00fa\u0159adu dopis o ur\u010den\u00ed, kter\u00fdm se organizaci ud\u011bluje status 501(c)(3). <\/p>\n<div class=\"newlinediv\"><\/div>\n<div id=\"title4\" class=\"title\">Status neziskov\u00fdch organizac\u00ed osvobozen\u00fdch od dan\u011b<\/div>\n<div class=\"newlinediv\"><\/div>\n<p> Neziskov\u00e9 organizace jsou obecn\u011b osvobozeny od feder\u00e1ln\u00edch, st\u00e1tn\u00edch a m\u00edstn\u00edch dan\u00ed z p\u0159\u00edjmu. Krom\u011b toho p\u0159\u00edjmy a majetek organizace nepodl\u00e9haj\u00ed zdan\u011bn\u00ed st\u00e1tem, ve kter\u00e9m m\u00e1 organizace s\u00eddlo. Neziskov\u00e9 korporace v\u0161ak mus\u00ed platit dan\u011b z p\u0159\u00edjm\u016f z \u010dinnost\u00ed, kter\u00e9 nesouvisej\u00ed s jejich osvobozen\u00fdm \u00fa\u010delem. <\/p>\n<div class=\"newlinediv\"><\/div>\n<div id=\"title5\" class=\"title\">Osvobozen\u00ed od dan\u00ed pro organizace 501(c)(3)<\/div>\n<div class=\"newlinediv\"><\/div>\n<p> Organizace 501(c)(3) jsou osvobozeny od feder\u00e1ln\u00edch, st\u00e1tn\u00edch a m\u00edstn\u00edch dan\u00ed z p\u0159\u00edjm\u016f a majetku. P\u0159\u00edsp\u011bvky organizace jsou nav\u00edc pro jednotlivce a podniky da\u0148ov\u011b odpo\u010ditateln\u00e9. Organizace v\u0161ak p\u0159esto mus\u00ed platit dan\u011b z p\u0159\u00edjm\u016f plynouc\u00edch z \u010dinnost\u00ed, kter\u00e9 nesouvisej\u00ed s jejich osvobozen\u00fdm \u00fa\u010delem. <\/p>\n<div class=\"newlinediv\"><\/div>\n<div id=\"title6\" class=\"title\">Omezen\u00ed politick\u00e9 \u010dinnosti pro neziskov\u00e9 korporace<\/div>\n<div class=\"newlinediv\"><\/div>\n<p> Neziskov\u00e9 korporace mohou vyv\u00edjet omezenou politickou \u010dinnost, pokud souvis\u00ed s jejich osvobozen\u00fdm \u00fa\u010delem. Organizace nav\u00edc nesm\u00ed na politickou \u010dinnost pou\u017e\u00edt v\u00edce ne\u017e nepodstatnou \u010d\u00e1st sv\u00fdch zdroj\u016f. <\/p>\n<div class=\"newlinediv\"><\/div>\n<div id=\"title7\" class=\"title\">Omezen\u00ed politick\u00e9 \u010dinnosti pro organizace podle \u00a7 501(c)(3)<\/div>\n<div class=\"newlinediv\"><\/div>\n<p> Organizac\u00edm podle \u00a7 501(c)(3) je zak\u00e1z\u00e1no \u00fa\u010dastnit se jak\u00e9koli politick\u00e9 kampan\u011b, v\u010detn\u011b podpory nebo opozice jak\u00e9hokoli kandid\u00e1ta na ve\u0159ejnou funkci. Krom\u011b toho organizace nesm\u00ed na politickou \u010dinnost pou\u017e\u00edt v\u00edce ne\u017e nepodstatnou \u010d\u00e1st sv\u00fdch zdroj\u016f. <\/p>\n<div class=\"newlinediv\"><\/div>\n<div id=\"title8\" class=\"title\">Rozd\u00edly ve struktu\u0159e \u0159\u00edzen\u00ed<\/div>\n<div class=\"newlinediv\"><\/div>\n<p> Neziskov\u00e9 spole\u010dnosti a organizace 501(c)(3) maj\u00ed odli\u0161nou strukturu \u0159\u00edzen\u00ed. Neziskov\u00e9 korporace jsou \u0159\u00edzeny spr\u00e1vn\u00ed radou, zat\u00edmco organizace 501(c)(3) jsou \u0159\u00edzeny spr\u00e1vn\u00ed radou. Ka\u017ed\u00e1 organizace mus\u00ed m\u00edt ur\u010den\u00fd soubor funkcion\u00e1\u0159\u016f, nap\u0159\u00edklad prezidenta, tajemn\u00edka a pokladn\u00edka. Krom\u011b toho mus\u00ed m\u00edt oba typy organizac\u00ed \u0159\u00eddic\u00ed dokument, kter\u00fd popisuje pravidla, p\u0159edpisy a postupy organizace.  <\/p><\/div>\n<div class=\"questions\">\n<div class=\"questionstitle\">FAQ<\/div>\n<div class=\"question\">\n<div class=\"qtitle\"> Je 501 C )( 3 jako korporace?<\/div>\n<p> Organizace 501(c)(3) je korporace, ale ne v\u0161echny korporace jsou 501(c)(3). Korporace je pr\u00e1vnick\u00e1 osoba, kter\u00e1 je odd\u011blen\u00e1 a odli\u0161n\u00e1 od sv\u00fdch vlastn\u00edk\u016f. 501(c)(3) je korporace, kter\u00e1 byla finan\u010dn\u00edm \u00fa\u0159adem ozna\u010dena jako charitativn\u00ed organizace osvobozen\u00e1 od dan\u011b.<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Definice neziskov\u00fdch spole\u010dnost\u00ed a organizac\u00ed 501(c)(3) Pr\u00e1vn\u00ed postaven\u00ed a po\u017eadavky na neziskov\u00e9 korporace Pr\u00e1vn\u00ed postaven\u00ed a po\u017eadavky na organizace 501(c)(3) Osvobozen\u00ed od dan\u011b pro neziskov\u00e9 korporace Pr\u00e1vn\u00ed postaven\u00ed a po\u017eadavky na neziskov\u00e9 korporace Pr\u00e1vn\u00ed postaven\u00ed a po\u017eadavky na organizace 501(c)(3) Pr\u00e1vn\u00ed postaven\u00ed a po\u017eadavky na neziskov\u00e9 korporace Osvobozen\u00ed od dan\u011b pro organizace 501(c)(3) Da\u0148ov\u00fd status &#8230; <a title=\"Vysv\u011btlen\u00ed pr\u00e1vn\u00edch a da\u0148ov\u00fdch rozd\u00edl\u016f mezi neziskov\u00fdmi spole\u010dnostmi a organizacemi 501(c)(3)\" class=\"read-more\" href=\"https:\/\/soubory.info\/znalost\/vysvetleni-pravnich-a-danovych-rozdilu-mezi-neziskovymi-spolecnostmi-a-organizacemi-501c3\/\" aria-label=\"\u010c\u00edst v\u00edce o Vysv\u011btlen\u00ed pr\u00e1vn\u00edch a da\u0148ov\u00fdch rozd\u00edl\u016f mezi neziskov\u00fdmi spole\u010dnostmi a organizacemi 501(c)(3)\">\u010c\u00edst d\u00e1l<\/a><\/p>\n","protected":false},"author":344,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[],"class_list":["post-364","post","type-post","status-publish","format-standard","hentry","category-obchodni-modely-a-organizacni-struktura"],"_links":{"self":[{"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/posts\/364","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/users\/344"}],"replies":[{"embeddable":true,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/comments?post=364"}],"version-history":[{"count":0,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/posts\/364\/revisions"}],"wp:attachment":[{"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/media?parent=364"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/categories?post=364"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/tags?post=364"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}