# 501(c) cho͘-chit

**(501(c) tsoo-tsit** (ing-gú: 501(c) organization) sī kóng teh Bí-kok liân-pang huat-lu̍t thé-hē tang-tiong i-kì "Bí-kok kok-lāi suè-huat" (Internal Revenue Code (IRS); 26 U.S.C. § 501(c)) jî-lâi sîng-li̍p ê hui-îng-lī tsoo-tsit, pīng-tshiánn sī bián-khioh bóo tsi̍t-kuá-á liân-pang sóo-tik-suè ê 29 guā tsióng hui îng-lī tsoo-tsit tsi it. Tē 503 tsì 505 tiâu kui-tīng hi̍k-tit tsit-luī bián-tû ê iau-kiû. Bí-kok tsiânn-tsē tsiu iah tsham-khó 501(c) tiâu lâi tīng-gī bián-tsing tsiu-suè ê tsoo-tsit. 501(c) tsoo-tsit ē-tàng uì kò-jîn, kong-si í-ki̍p kang-huē ê sóo-tsāi hi̍k-tit put-siū hān-tsè ê kià-hù.

Pí-jû, ná hui îng-lī tsoo-tsit ê tsú-iàu ua̍h-tāng sī tsû-siān, tsong-kàu, kàu-io̍k, kho-ha̍k, bûn-ha̍k, kong-kiōng an-tsuân tshik-tshì, tshiok-tsìn gia̍p-û thé-io̍k sài-sū, hông-tsí gi̍k-thāi jî-tông hi̍k-tsiá gi̍k-thāi tōng-bu̍t; án-ne tō ē-sái i-kì 501(c)(3) tiâu jî-lâi hi̍k-tit bián-khioh liân-pang sóo-tik-suè. Kin-kì IRS tshut-pán-bu̍t 557, teh tsoo-tsit tsham-khó tôo-pió pōo-hūn, í-hā sī 501(c) tsoo-tsit luī-hîng kah i-ê siong-ìng biâu-su̍t ê tsun-khā lia̍t-tuann.

## Hîng-thài

Kin-kì IRS tshut-pán-bu̍t 557, teh tsoo-tsit tsham-khó tôo-pió pōo-hūn, í-hā sī 501(c) tsoo-tsit luī-hîng kah i-ê siong-ìng biâu-su̍t ê tsun-khā lia̍t-tuann.

| Tsoo-tsit hîng-thài | Biâu-suat |
| --- | --- |
| 501(c)(1) | Corporations Organized Under Act of Congress, including Federal Credit Unions and National Farm Loan Associations |
| 501(c)(2) | Title-holding Corporations for Exempt Organizations |
| 501(c)(3) | Religious, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to Foster National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals Organizations |
| 501(c)(4) | Civic Leagues, Social Welfare Organizations, and Local Associations of Employees |
| 501(c)(5) | Labor, Agricultural and Horticultural Organizations |
| 501(c)(6) | Business Leagues, Chambers of Commerce, Real Estate Boards |
| 501(c)(7) | Social and Recreational Clubs |
| 501(c)(8) | Fraternal Beneficiary Societies and Associations |
| 501(c)(9) | Voluntary Employee Beneficiary Associations |
| 501(c)(10) | Domestic Fraternal Societies and Associations |
| 501(c)(11) | Teachers' Retirement Fund Associations |
| 501(c)(12) | Benevolent Life Insurance Associations, Mutual Ditch or Irrigation Companies, Mutual or Cooperative Telephone Companies, and Like Organizations |
| 501(c)(13) | Cemetery Companies |
| 501(c)(14) | State-Chartered Credit Unions, Mutual Reserve Funds |
| 501(c)(15) | Mutual Insurance Companies or Associations |
| 501(c)(16) | Cooperative Organizations to Finance Crop Operations |
| 501(c)(17) | Supplemental Unemployment Benefit Trusts |
| 501(c)(18) | Employee Funded Pension Trust (created before 25 June 1959) |
| 501(c)(19) | Post or Organization of Past or Present Members of the Armed Forces |
| 501(c)(20) | Group Legal Services Plan Organizations |
| 501(c)(21) | Black Lung Benefit Trusts |
| 501(c)(22) | Withdrawal Liability Payment Fund |
| 501(c)(23) | Veterans Organizations |
| 501(c)(24) | Section 4049 ERISA Trusts |
| 501(c)(25) | Real Property Title-Holding Corporations or Trusts with Multiple Parents |
| 501(c)(26) | State-Sponsored Organization Providing Health Coverage for High-Risk Individuals |
| 501(c)(27) | State-Sponsored Workers' Compensation Reinsurance Organization |
| 501(c)(28) | National Railroad Retirement Investment Trust |
| 501(c)(29) | Qualified Nonprofit Health Insurance Issuers |

## Tsù-sik

## Tsù-kái

## Ên-sin ua̍t-to̍k

* Hakanson, Bill (2013). *How to Succeed with Nonprofit Trade and Professional Associations*. ISBN 978-1484805749.  (Eng-gí)
* Hamburger, Philip, *Liberal Suppression: Section 501(c)(3) and the Taxation of Speech*, University of Chicago Press (2018). (Eng-gí)

## Tsham-ua̍t

* Standard Ebooks
* Project Gutenberg
* LibriVox
* Open Library
* McCarran Internal Security Act

## Guā-pōo liân-kiat

* "IRS list of charities eligible to receive deductible contributions search or download". Internal Revenue Service. goân-loē-iông tī 15 May 2016 hőng khó͘-pih.
* "IRS Publication 557" (PDF). Internal Revenue Service.  Publication 557 governs 501(c) organizations.
* "Look up funds in a 501(c)(3) (990 search)". Foundation Center. goân-loē-iông tī 23 May 2013 hőng khó͘-pih.
* "Historical data regarding the number of 501(c) organizations in the U.S." Data 360. goân-loē-iông tī 2 March 2009 hőng khó͘-pih. 10 October 2006 khòaⁿ--ê.
* "Number, Finances and other data on 501(c) organizations". National Center for Charitable Statistics.
* "Helpful Legal Information and Links regarding Nonprofit Law, Startup and Compliance".