学生组织免税政策

Requirements to be recognized as a student organization by the College of Agricultural and Life Sciences:

• Recognition by ASUI and the associate dean for 学术项目
• Bylaws on file with 学术项目 office
• Officer roster and contact information submitted following each election
• Non-profit operation with less than $5,000 in gross revenue or tax-exempt status

Student organizations in the College of Agricultural and Life Sciences are expected to conduct all operations solely on a not-for-profit basis. Being affiliated with the University of Idaho (UI) through ASUI recognition or other means however, does not confer the tax-exempt status of UI upon student organizations. 因此，学生组织, are required to obtain tax-exempt status independently of UI and obey respective state and federal taxation laws and filing requirements.

另外, student organization officers and advisors should be aware of the potential legal and financial ramifications of being associated with bank accounts managed in an unlawful manner. Accountability regarding the usage of student organization funds and how such funds are accessed is one step to ensure your name isn’t attached to a bank account that is being used unlawfully.

Exemption requirements for 501(c)(3) tax-exempt organizations are listed at 国税局.政府:

To be tax-exempt under section 501(c)(3) of the Internal Revenue Code, an organization must be organized and operated exclusively for exempt purposes set forth in section 501(c)(3), and none of its earnings may inure to any private shareholder or individual. In addition, it may not be an action organization, i.e., it may not attempt to influence legislation as a substantial part of its activities and it may not participate in any campaign activity for or against political candidates.

组织 described in section 501(c)(3) are commonly referred to as charitable organizations. 组织 described in section 501(c)(3), other than 公共安全测试 organizations, are eligible to receive tax-deductible contributions in accordance with Code section 170.

The organization must not be organized or operated for the benefit of private interests, and no part of a section 501(c)(3) organization's net earnings may inure to the benefit of any private shareholder or individual. If the organization engages in an excess benefit transaction with a person having substantial influence over the organization, an excise tax may be imposed on the person and any organization managers agreeing to the transaction.

Section 501(c)(3) organizations are restricted in how much political and legislative (lobbying) activities they may conduct.

“豁免目的”在国税局中定义.政府:

The exempt purposes set forth in section 501(c)(3) are charitable, 宗教, 教育, 科学, 文学, 公共安全测试, fostering national or international amateur sports competition and preventing cruelty to children or animals. The term charitable is used in its generally accepted legal sense and includes relief of the poor, the distressed or the underprivileged; advancement of religion; advancement of education or science; erecting or maintaining public buildings, monuments or works; lessening the burdens of government; lessening neighborhood tensions; eliminating prejudice and discrimination; defending human and civil rights secured by law; and combating community deterioration and juvenile delinquency.

The IRS also publishes “应用ing for 501(c)(3) Tax-Exempt Status,” a guide that is available as a hard copy at the 学术项目 office or online at the following link: http://www.irs.gov / pub / irs-pdf / p4220.pdf.

• 1023-EZ表格说明: http://www.irs.gov / pub / irs-pdf / i1023ez.pdf.
• Tax-Exempt status for your organization: http://www.irs.gov / pub / irs-pdf / p557.pdf.

Student organizations will likely need an EIN (Employer Identification Number) for different financial purposes, including applying for funding from ASUI. This can be completed online at the following link: http://www.国税局.政府/企业/小型企业&-Self-Employed/应用-for-an-Employer-Identification-Number-(EIN)-Online.