Mā te koretake o ngā ture taake me te āhuarangi a te Perehitini Joe Biden ka ārai pea i ētahi whare wānanga tūmatanui ki te whiwhi moni mai i ngā miriona tāra i roto i ngā whiwhinga taake pūngao ma.
Ko te tikanga, kāore he kawenga tāke a ngā kāreti me ngā whare wānanga, nō reira, mā te kōwhiringa utu tika — arā, mēnā ka taea te whakaaro ko ngā nama he utu whakahoki — ka whai wāhi ngā whare wānanga 501(c)(3) ki te whakamahi i ngā painga.
Heoi, kāore i te whai mana 501(c)(3) ngā whare wānanga tūmatanui katoa, ā, ina whakarārangihia e te ture ngā rōpū e tika ana, kāore e tohua ngā whare wānanga e kiia ana he whare wānanga tūmatanui.
He maha ngā kāreti e whakaroa ana i ngā kaupapa kia mārama ake rā anō ngā aratohu a te Tari Putea me te IRS, ki te kore ngā kāreti e whakatau he tika ā rātou kaupapa.
I kī a Ben Davidson, te kaiwhakahaere o te tātari kaupapa here taake me te kaitohutohu whare wānanga tuatoru i Te Whare Wānanga o North Carolina i Chapel Hill, he "mōrearea nui" te whakamaoritanga i ngā taputapu a te kāwanatanga hei ture, kāore he aratohu.
Kāore te Tari Putea i pai ki te tuku kōrero mō te āheinga o ngā tari kāwanatanga ki te whiwhi utu tika, i te mea kei te tatari tonu kia puta he aratohu.
Ka taea e ngā kāreti, ngā whare wānanga rānei, kāore he moni whiwhi pakihi e pā ana, he UBIT rānei, te tuku kōwhiringa utu tika i raro i te wāhanga 6417. Ka taea e ngā whare wānanga whai UBIT te tono whakahekenga taake mō ā rātou moni whiwhi taake, engari ki te nui ake te UBIT i te whiwhinga, ka mutu ko rātou te utu i te rerekētanga.
I runga i te āhua o te whakatūnga o tētahi whare wānanga tūmatanui i roto i tōna kawanatanga, ka taea te whakarōpū hei wāhanga o taua kawanatanga, hei peka tōrangapū, hei whare wānanga rānei o taua kawanatanga. Ko ngā whare wānanga he wāhanga nui o te mana kāwanatanga, o te mana tōrangapū rānei, e tika ana kia whiwhi utu tika.
"He motuhake ngā take taake o ia kawanatanga, ā, he rerekē ake te āhua o te āhuatanga i taku e whakaaro nei ka maharahia e ngā kaitirotiro taake i ētahi wā," te kī a Lindsey Tepe, te tumuaki tuarua mō ngā take kāwanatanga i te Institute of State and Land resources. Te Whare Wānanga o Grant.
Ko ētahi o ngā umanga e kiia ana he umanga ka whiwhi i te mana 501(c)(3) takitahi mā roto i ā rātou turanga, mā roto rānei i ētahi atu hononga hei whakahaere i te pūrongo taake, e ai ki a Tepe.
Heoi, i kī a Davidson kāore te nuinga o ngā kura e hiahia ana ki te mōhio me pēhea te whakarōpūtanga o rātou, ā, he tokomaha kāore e mōhio mena kāore anō kia tae mai he whakataunga a te IRS ki a rātou. E ai ki a ia, kāore a UNC i te ātete ki te koretake o te ture.
Ka tangohia hoki e ngā kōwhiringa utu tika te here i roto i te Wāhanga 50(b)(3) e aukati ana i te tika mō te whiwhinga taake mō ngā whakahaere kore utu taake. Kei roto i tēnei wāhanga ngā taputapu. Heoi, kāore anō kia tangohia ēnei here mō ngā kaipupuri taake e hiahia ana ki te hoko i ā rātou whiwhinga taake mā te whakamahi i te kōwhiringa whakawhiti ture, e aukati ana i ngā umanga ki te mahi utu tika, ki te whakawhiti rānei, ā, kāore e taea te whakawhiti i tētahi whiwhinga, e ai ki a Davidson. Te whakapūtea i te moni.
I ngā wā o mua, kua kore ngā hinonga pēnei i ngā mana whakahaere tūmatanui, ngā whare wānanga tūmatanui, me ngā kāwanatanga Taketake o Amerika me ngā kāwanatanga rohe e whiwhi whiwhinga tāke mō ngā kaupapa pūngao whakahou.
Engari i muri i te whakamanatanga o ngā ture taake me te āhuarangi, ka āhei ngā whakahaere kore taake ki te whiwhi whiwhinga maha mō ngā kaupapa pūngao ma pēnei i ngā papa hiko, te hiko whare matomato, me te rokiroki pūngao.
"He rite tonu ki te raruraru heihei me te hua manu – me kite tātou he aha ngā mea e whakaaetia ana e ngā ture," te kōrero a Tepe mō ngā kaupapa e hiahia ana te tari.
Ko te whakatau mō te wā e whiwhi moni ai i te whiwhinga tāke ka whakawhirinaki ki te kaupapa. Mō ētahi, kāore pea te kaupapa e wātea me te kore utu tika, ko ētahi ka aroturukitia i muri i te otinga o te kaupapa.
I kī a Tepe kei te kōrero ngā kāreti me ngā whare wānanga mō te hononga o ngā nama ki ngā mahere whanaketanga ā-rohe me ā-motu. He tau pūtea tō te nuinga o ngā kāreti mai i te 1 o Hūrae ki te 30 o Hune, nō reira kāore anō kia taea e rātou te whakahaere pōtitanga.
I kī ngā tohunga o te umanga he hapa tuhi te tango i ngā tuhinga mai i te rārangi whakaae, ā, he mana tō te Tari Putea ki te whakatika.
I roto i tētahi reta urupare, i tono a Colorado, Connecticut, Maine, me Pennsylvania kia whakamāramahia mēnā ka taea e ngā whare wānanga pēnei i ngā whare wānanga tūmatanui me ngā hōhipera tūmatanui te whiwhi utu tika.
"E mārama ana te hiahia o te Runanga kia whai wāhi ngā whare wānanga tūmatanui ki ēnei kaupapa whakatenatena, kia tino whakaaroaro hoki me pēhea te whakamahere i ō rātou hapori o te kāmpus i roto i te huarahi e whai hua ake ai te pūngao," te kī a Tepe.
Ki te kore he utu tika, me whakaaro ngā tari ki te tika o te taake, e ai ki a Michael Kelcher, he kaitohutohu ture matua me te kaiwhakahaere o te kaupapa taake āhuarangi i te NYU Law School's Center for Tax Law.
Heoi, ahakoa "he tino pai te mahi a te ōritetanga tāke mō ngā kaupapa nunui," ko ngā momo kaupapa ka whakatinanahia e ngā whare wānanga tūmatanui me ētahi atu tari kāwanatanga, tera pea he iti rawa hei whakatutuki i te ōritetanga tāke—ki te kore, me tapahi e te tari te nama, e ai ki a Kercher. nā te mea ko te nuinga o te whakaaetanga ka tukuna ki ngā kaipupuri moni i roto i te ahua o ngā tāke.
To contact the editors responsible for this article: Meg Shreve at mshreve@bloombergindustry.com, Butch Mayer at bmaier@bloombergindustry.com
Wā tuku: Maehe-14-2023
