Kuleejyada qaar ayaa luminaya fursad ay ku kacsadaan dhibcaha canshuurta tamarta nadiifka ah.

Madmadowga ku jira sharciga cashuuraha iyo cimilada ee Madaxweyne Joe Biden ayaa ka hor istaagi kara qaar ka mid ah jaamacadaha dawlada inay lacag malaayiin dollar ah ka helaan cashuurta tamarta nadiifka ah.
Kulliyadaha iyo jaamacadaha guud ahaan ma laha wax canshuur ah, sidaas darteed ikhtiyaarka lacag-bixinta tooska ah - ama halka deynta loo tixgelin karo lacag-bixinno dib loo celin karo - waxay siisaa 501 (c) (3) machadyada fursad ay uga faa'iideystaan ​​faa'iidooyinka.
Si kastaba ha ahaatee, dhammaan jaamacadaha dawladdu ma laha 501 (c) (3), marka sharcigu liis gareeyo kooxaha khuseeya, ma qeexayo hay'adaha loo tixgeliyo hay'adaha dawliga ah.
Kuleejyo badan ayaa dib u dhigaya barnaamijyada ilaa hagidda Khasnadda iyo IRS ay ka caddahay, ilaa kulliyaduhu go'aamiyaan inay u qalmaan mooyaane.
Ben Davidson, oo ah agaasimaha falanqaynta siyaasadda canshuuraha iyo lataliyaha jaamacadeed ee da'da yar ee Jaamacadda North Carolina ee Chapel Hill, ayaa sheegay in ay jirto "khatar weyn" in loo tarjumo qalabka dawladda sida sharciyo aan hagis lahayn.
Khasnadda ayaa diiday inay ka hadasho in hay'adaha dawladdu ay xaq u leeyihiin lacag-bixinno toos ah oo sugaya hagitaan.
Kulliyadaha ama jaamacadaha aan lahayn dakhli ganacsi oo aan xidhiidh la lahayn ama UBIT waxay bixin karaan ikhtiyaaro magdhow toos ah sida hoos timaada qaybta 6417. Machadyada leh UBIT waxay awood u yeelan doonaan inay ka cawdaan cashuur dhimis dakhligooda la cashuuri karo, laakiin haddii UBIT ka badato creditka, waxay ku dambayn doontaa inay bixiyaan faraqa u dhexeeya.
Marka loo eego sida jaamacad dawladeed looga yagleelo gobolkeeda, waxa loo kala saari karaa qayb ka mid ah gobolkaas, laan siyaasadeed, ama hay’ad dawladeed.Hay'adaha qayb muhiim ah ka ah dawladda ama awoodda siyaasadeed waxay xaq u leeyihiin mushahar toos ah.
"Gobol kastaa wuxuu leeyahay qaybo gaar ah oo u gaar ah arrimaha canshuurta, taas oo ka dhigaysa xaaladdu inay u muuqato mid ka duwan sidii aan u malaynayo in kormeerayaasha canshuurtu ay mararka qaarkood dib u soo celinayaan," ayuu yiri Lindsey Tepe, kaaliyaha madaxweyne ku xigeenka arrimaha dawladda ee Machadka Gobolka iyo Khayraadka Dhulka.Jaamacadda Grant.
Qaar ka mid ah machadyada loo tixgeliyo hay'adaha ayaa sidoo kale hela 501 (c) (3) si gaar ah iyada oo loo marayo aasaaskooda ama kuwa kale ee xiriirka la leh si loo fududeeyo warbixinta canshuurta, ayuu yiri Tepe.
Si kastaba ha ahaatee, Davidson wuxuu sheegay in badi iskuulada aysan u baahnayn inay ogaadaan sida loo kala saaray, qaar badana ma oga in aysan helin go'aanka IRS.Sida laga soo xigtay isaga, UNC waxay ka hortagtaa madmadow sharci.
Doorashooyinka tooska ah ayaa sidoo kale meesha ka saaraya xaddidaadda Qaybta 50(b)(3) ee xaddidaysa u-qalmitaanka cashuur-dhimista ee hay'adaha cashuur-dhaafka ah.Qaybtan waxaa ku jira qalab.Si kastaba ha ahaatee, xayiraadahaas looma qaadin canshuur bixiyeyaasha doonaya inay iibiyaan credit credits iyagoo isticmaalaya ikhtiyaarka wareejinta sharciga ah, taas oo ka saaraysa hay'adaha inay bixiyaan lacag-bixinno toos ah ama wareejinta oo aan wareejin karin wax dhibco ah, ayuu yiri Davidson.Lacag ka samaynta lacagta
Taariikh ahaan, hay'adaha sida mas'uuliyiinta dadweynaha, jaamacadaha dadweynaha, iyo dowladaha Mareykanka u dhashay iyo dowladaha dhulalka ayaa laga saaray canshuur celinta mashaariicda tamarta la cusboonaysiin karo.
Laakin ka dib markii la ansixiyo sharciyada canshuurta iyo cimilada, ururada canshuur dhaafka ah waxay noqdeen kuwo u qalma credits kala duwan mashaariicda tamarta nadiifka ah sida jardiinooyinka korontada, tamarta dhismaha cagaaran, iyo kaydinta tamarta.
"Waa dhib yar oo digaag iyo ukun ah - waxaan u baahanahay inaan aragno waxa sharcigu ogol yahay," Tepe ayaa tiri mashaariicda ay wakaaladu xiisaynayso.
Go'aanka ku saabsan goorta la soo xareynayo deynta canshuurta waxay ku xirnaan doontaa mashruuca.Qaar ka mid ah, waxaa laga yaabaa in mashruuca aan la heli karin iyada oo aan lacag toos ah la bixin, halka kuwa kalena lala socon doono marka mashruuca la dhammeeyo.
Tepe waxa uu sheegay in kuliyadaha iyo jaamacaduhu ay ka wadahadlaan sida ay amaahdu ugu habboon tahay qorshayaasha horumarinta gobolka iyo deegaanka.Kuleejyada intooda badani waxay leeyihiin sanad xisaabeed laga bilaabo Luulyo 1 ilaa Juun 30, sidaa darteed weli ma qaban karaan doorashooyin.
Xirfadlayaasha warshadaha ayaa sheegay in ka saarista aaladaha liiska aqbalaadda ay tahay khalad qoraal ah oo Hanti-dhowrku xaq u leeyahay inuu saxo.
Colorado, Connecticut, Maine, iyo Pennsylvania waxay sidoo kale ku codsadeen caddayn warqad faallo ah oo ku saabsan haddii machadyada sida jaamacadaha dadweynaha iyo isbitaallada dadweynaha ay u qalmi karaan lacag-bixinno toos ah.
"Way caddahay in Congress-ku rabo in jaamacadaha dadwaynaha ay ka qaybqaataan dhiirigelintan oo ay runtii ka fikiraan sidii ay u qorsheeyeen bulshooyinkooda kambaska si tamar badan leh," Tepe ayaa tiri.
Magdhawga tooska ah la'aanteed, wakaaladu waa inay ka fikiraan cadaalada cashuuraha, ayuu yidhi Michael Kelcher, lataliyaha sare ee sharciga iyo agaasimaha mashruuca cashuuraha cimilada ee Xarunta Sharciga Cashuuraha ee Dugsiga NYU Law.
Si kastaba ha ahaatee, iyadoo sinaanta canshuuraha "ay si fiican ugu shaqeyso barnaamijyada waaweyn," noocyada barnaamijyada jaamacadaha dadweynaha iyo hay'adaha kale ee dawladda ayaa laga yaabaa inay aad u yar yihiin si loo gaaro sinnaanta canshuurta - haddii kale wakaaladdu waa inay jarto deynta, ayuu yiri Kercher.sababtoo ah inta badan rabitaanka waxay ku socotaa maalgashadayaasha qaab canshuur ah.
To contact the editors responsible for this article: Meg Shreve at mshreve@bloombergindustry.com, Butch Mayer at bmaier@bloombergindustry.com