现在细想想，红十字会真是造了大孽，影响极坏，必须以霹 ...

管他呢，大不了垮了算了

黑十字会

抢了丫的，火气大啊

这起事件中，红十字管理层的公关能力之弱，令人匪夷所思。

其实最终发现GMM事件还真跟红十字会无关，，，但红十字会的名声可是彻底毁了

LS，不是公关能力大小问题！而是良心问题！！！

一切问题的根源。在于社会心态的扭曲，而社会心态的扭曲，来源于长期的贫困压抑，和反商业宣传。

是到了反思的时候了，

小白太白 发表于 2011-9-22 21:51
是到了反思的时候了，
反思。怎么反？

从小被教育剥削是不道德的。剥削剩余价值是错误的。资产阶级是可恶的。

结果到了社会才发现。妹的，不是剥削别人就是被别人剥削。不最求剩余价值就会饿死。

一边批判资本主义，一方面自己又是资本家。


所以，中国就是这么一群心理扭曲的人组成的。不出怪事才怪了。

要反思，怎么反？放弃马克思主义？放弃批判资本主义？

哪那么好反的。

呵呵，红会对捐款扣20%的管理费不冤枉它吧............

白菜刀 发表于 2011-9-22 21:55
反思。怎么反？

从小被教育剥削是不道德的。剥削剩余价值是错误的。资产阶级是可恶的。
反思处理舆情，

这个还能怎么处理？

这种事情。藏不住。唯一的办法是爆出来让“市场”处理。

红十字会在这个问题上面。已失先机。就算他是清白的。也是越辩越黑。

小白太白 发表于 2011-9-22 21:59
反思处理舆情，

这个还能怎么处理？

这种事情。藏不住。唯一的办法是爆出来让“市场”处理。

红十字会在这个问题上面。已失先机。就算他是清白的。也是越辩越黑。

红十字公信力，以后一定会有人质疑

没有煤气罐 发表于 2011-9-22 22:04
红十字公信力，以后一定会有人质疑
早已经质疑了。社会捐款直线下降。

马啃菠萝 发表于 2011-9-22 21:57
呵呵，红会对捐款扣20%的管理费不冤枉它吧............
长期的不公开制度，导致民众根本不信任任何社会机构。

他说20%。大家第一感觉就是：肯定是假的。骗人的。

这样一来，很有可能伴随发生的就是骗子丛生，人民群众很可能造成不必要的二次财产损失，

--骗子再大能大得过黑十字会？ 人民群众哪怕信个婊子，也不会再信黑十字会这群畜生吸血鬼。

好吧，看别人的回帖，按照法律规定，中国慈善基金会的管理费最高比例是善款总额20%，美国慈善基金会的善款支出最低是善款总额30%，这也难怪美国做善事的多。
这里对这种说法求个证。

DIAO，我今年不知道被迫捐了多少次了，根本没办法，公司下通知，必须交多少，党员不得低于多少，红会的来源不会断的，只要你还在企业上班，你有啥办法。

夜行猪 发表于 2011-9-22 22:23
好吧，看别人的回帖，按照法律规定，中国慈善基金会的管理费最高比例是善款总额20%，美国慈善基金会的善款支 ...
谁告诉你的？


美国红十字会2010年度总募款收入3,604,435,000美元，总支出3,370,835,000美元，总管理成本138,472,000美元，占总支出的4.1%。

最怕的是黑十字和国有部门的领导勾结，逼员工捐款

夜行猪 发表于 2011-9-22 22:23
好吧，看别人的回帖，按照法律规定，中国慈善基金会的管理费最高比例是善款总额20%，美国慈善基金会的善款支 ...
在中国谈法律？猪都笑了。

rocketxex 发表于 2011-9-22 23:18
最怕的是黑十字和国有部门的领导勾结，逼员工捐款
怎么能叫逼呢。。。。。。人家都叫：号召，号召啊。

党内派系斗争何其可恨。。。

周厉王 发表于 2011-9-22 23:15
谁告诉你的？
记得是很早sb上讨论的时候有人回帖，郭美美之前好久的时候。
不是说美国红十字会，是在讲美国的各种基金会的运作的时候提到的，好像主要是讨论ngo的相关

夜行猪 发表于 2011-9-22 23:33
记得是很早sb上讨论的时候有人回帖，郭美美之前好久的时候。
不是说美国红十字会，是在讲美国的各种基金 ...
那种基金会是富豪为避税搞的，倒未必是用于慈善的，各类活动啥的都可以搞成基金会形式。

八宝山老妖 发表于 2011-9-22 23:39
那种基金会是富豪为避税搞的，倒未必是用于慈善的，各类活动啥的都可以搞成基金会形式。
当时就是这种观点，有人就举例美国法律规定只要30%的钱用于慈善就是慈善基金会，我一直觉得这种行为太明目张胆了，但一直没本事找美国法律规定。不知道有没有ser还记得那个帖子。

他妈的，网上那批人要向红十字会道歉

自作孽，不可活。

曝光的所谓很多问题，其实真正查实的没几个，郭美美和红会也没啥关系。至于和企业合作搞创收项目并未被禁止。所以也没办法从重从严处理。
群众不需要真相，群众需要的是自己喜欢的真相。

搞了不如不搞，是好事
CCTV也牵头搞了几下
红会头头脑脑也都上镜了，一样不着调

楼主说的十分正确，支持。

是吗？看看IRC（国内税收法案）对慈善组织的定义，以及对税收减免的限制性规定。以下只列举一部分

Social Welfare Organizations

Introduction  Reg. 1. 501(c)(4)-1(a)(2)(i) provides that:

[A]n organization is operated exclusively for the promotion of
social welfare if it is primarily engaged in promoting in some
way the common good and general welfare of the community.   







Obviously the language of both the statute and the regulations
comprehends a very broad category of organizations.  As stated in the
1981 CPE text, Chapter G, "Social Welfare: What Does It Mean? How
Much Private Benefit Is Permissible?"

Although the Service has been making an effort to refine
and clarify this area,  IRC 501(c)(4) remains in some
degree a catch-all for presumptively beneficial non-profit
organizations that resist  classification under the other
exempting provisions of the Code.  Unfortunately, this
condition exists because "social welfare" is inherently  an
abstruse concept that continues to defy precise definition.


 The general concept, however, can be expressed as follows:

Organizations that promote social welfare should primarily
promote the common good and general welfare of the
people of the community as a whole.

An organization that primarily benefits a private group of
citizens cannot qualify for IRC 501(c)(4) exempt status.

In Erie Endowment v. United States, 316 F.2d 151, 156 (2d Cir.
1963), the court, in defining a civic organization, summed up the
matter by stating that "the organization must be a community
movement designed to accomplish community ends."

Continued on next page
IRC 501(c)(4) Organizations – page I-3 Exempt Organizations-Technical Instruction Program for FY 2003
Social Welfare Organizations, Continued
  
A Note on
Services to
Members
While some activities promote social welfare only if the community as a
whole is the recipient of services, a membership organization is not
automatically precluded from exempt status under IRC 501(c)(4).   

In the exceptional case, an organization whose services are made available
solely to its members may qualify.  In such cases, it must be clearly
established that making the service available to the membership benefits the
community as a whole.
  
Precedents
Illustrating
Community
Benefit
Precedents:  


An organization that purchases acreage in a stated locality, makes
arrangements for water and sewage facilities and enters into arrangements
for the erection and sale of dwellings to low and moderate income
individuals qualifies as a social welfare organization.  Rev. Rul. 55-439,
1955-2 C.B. 257.


A corporation organized for the purpose of rehabilitating and placing
unemployed persons over a stated age may be exempt as an organization
operated exclusively for the promotion of social welfare.  Although
substantial private benefit to the unemployed individuals exists, the
community benefit found in employing those individuals is dominant.  Rev.
Rul. 57-297, 1957-2 C.B. 307.   


A corporation formed to provide a school district with a stadium is exempt
as an organization operated for the promotion of social welfare.  Title to the
stadium is to be transferred to the school district after all indebtedness has
been liquidated and its capital stock retired, with no profit to the
stockholders.  Rev. Rul. 57-493, 1957-2 C.B. 314.


A corporation was formed to cooperate with the parent-teacher association
of a local school district. Its activity consists of reviewing the proposals of
and designating the insurance company allowed to solicit accident
insurance from the students, teachers, and other employees of the school
district.  It qualifies for tax-exempt status under IRC 501(c)(4).  Rev. Rul.
61-153, 1961-2 C.B. 114.


Continued on next page
IRC 501(c)(4) Organizations – page I-4 Exempt Organizations-Technical Instruction Program for FY 2003
Social Welfare Organizations, Continued
  
Precedents
Illustrating
Community
Benefit,
continued

A corporation organized to aid and promote the purposes of the Area
Redevelopment Act by providing loans to purchase or develop lands and
facilities to alleviate unemployment in areas classified as "redevelopment
areas" is entitled to exempt status as an organization described in IRC
501(c)(4).  Rev. Rul. 64-187, 1964-1 (Part 1) C.B. 187.


A memorial association organized to study and develop methods of
achieving simplicity and dignity in funeral and memorial services, educate
and inform its members as well as the public as to the results of such study,
and maintain a registry for the wishes of its members in regard to
arrangements following death is entitled to exemption as a social welfare
organization described in IRC 501(c)(4).  The organization serves a social
welfare purpose through education of the public and providing a useful
service to the community (membership is available to everyone) on a
noncommercial basis.  Rev. Rul. 64-313, 1964-2 C.B. 146.


A junior chamber of commerce operated exclusively for the purpose of
rendering civic services for the promotion of the welfare of the community
and its citizens is exempt from federal income tax as an organization
described in IRC 501(c)(4).  Its various programs, such as activities on
behalf of youth, community benefit projects, and community leadership
training, promote the common good and general welfare of the people of
the community.  However, ordinary chambers of commerce, which are
organized to promote the business interests of a community, instead
generally qualify for exemption under IRC 501(c)(6).  Rev. Rul. 65-195,
1965-2 C.B. 164.


An organization formed to advise, counsel, and assist individuals in solving
their financial difficulties by budgeting their income and expenses and
effecting an orderly program for the payment of their obligations is entitled
to exemption from federal income tax as a social welfare organization
described in IRC 501(c)(4).  The objective and activities of the organization
contribute to the betterment of the community as a whole and are therefore
regarded as promoting social welfare.  Rev. Rul. 65-299, 1965-2 C.B. 165.

Continued on next page
IRC 501(c)(4) Organizations – page I-5 Exempt Organizations-Technical Instruction Program for FY 2003
Social Welfare Organizations, Continued
  
Precedents
Illustrating
Community
Benefit,
continued

An organization formed for the purpose of establishing and maintaining a
system for storage and distribution of water in order to increase
underground water levels of a community is entitled to exemption from tax
under IRC 501(c)(4) as an organization operated exclusively for the
promotion of social welfare.  The organization's activities benefited all
residents of the community whose wells were supplied by the raised water
table.  Rev Rul. 66-148, 1966-1 C.B. 143.


An organization may qualify for exemption from federal income tax under
IRC 501(c)(4) where it provides a community with supervised facilities for
rifle, pistol, and shotgun practice and instructions in the safe handling and
proper care of weapons.  Rev. Rul. 66-273, 1966-2 C.B. 222.


An organization formed to operate a roller skating rink as a recreational
facility for the benefit and use of all of the residents of a particular country
in a county-owned building that it operates rent-free in cooperation with the
county government may qualify for exemption under IRC 501(c)(4) where
the rink is open to the general public upon payment of such nominal dues
and admission charges as are needed to defray operating expense.  Rev.
Rul. 67-109, 1967-1 C.B.136.


An organization created to make loans to businesses as an inducement to
locate in an economically depressed area in order to alleviate a community's
unemployment may be exempt under IRC 501(c)(4) because "promotion of
social welfare" includes efforts to relieve unemployment by inducing
industry to locate in a community.  Rev. Rul. 67-294, 1967-2 C.B. 193.


An organization that stimulates the interest of youth in the community by
furnishing virtually free admission to youths and encouraging their
attendance at sporting events may qualify for exemption under IRC
501(c)(4).  Rev. Rul. 68-118, 1968-1 C.B. 261.


An organization that conducts an annual festival centered around regional
customs and traditions may qualify for exemption under IRC 501(c)(4).  
The organization provides the community with recreation and provides a
means for citizens to express their interest in the community's history,
customs, and traditions.  Rev. Rul. 68-224, 1968-1 C.B. 262.

Continued on next page
IRC 501(c)(4) Organizations – page I-6 Exempt Organizations-Technical Instruction Program for FY 2003
Social Welfare Organizations, Continued

Precedents
Illustrating
Community
Benefit,
continued

Beautification of public areas - A nonprofit organization with membership
limited to the residents and business operators within a city block and
formed to preserve and beautify the public areas in the block, thereby
benefiting the community as a whole as well as enhancing the value of its
members' property rights, will not qualify for exemption under IRC
501(c)(3) but may qualify under IRC 501(c)(4).  Rev. Rul. 75-286, 1975-2
C.B. 210.   


 Rev. Rul. 68-14, 1968-1 C.B. 243, which holds that an organization
formed for the beautification of an entire city is operated exclusively
for charitable purposes and thus qualifies for tax-exempt status under
IRC 501(c)(3), is distinguished.


An organization that carries on activities in the general areas of public
safety and crime prevention, housing and community development,
recreation, and community services is exempt under IRC 501(c)(4).  
Membership in the organization is open to any interested person or business
enterprise in the community and the benefits of its activities were extended
to both members and nonmembers on equal terms.  The holding is based on
the conclusion that by carrying on its activities, including contracting for
security patrols designed to increase public safety and reduce crime in the
community, the organization is promoting the common good and general
welfare of the people of the community.  Rev. Rul. 75-386, 1975-2 C. B.
211.   


Compare Rev. Rul. 77-273, 1977-2 C.B. 194, which holds that a
nonprofit organization providing security services for residents and
property owners of a particular community, who agree to pay at a
specified hourly rate to defray the cost of the services, does not
qualify for exemption under IRC 501(c)(4) because it is providing
security services in return for compensation the organization is
carrying on a business with the general public in a manner similar to
organizations operated for profit.


An organization that processes consumer complaints concerning products
and services provided by business establishments, meets with the parties
involved to encourage resolution of the problem, recommends a fair
solution and if the proposed solution is not accepted, informs the parties
about appropriate judicial or administrative bodies that may be used to
resolve the disputes qualifies for exemption under IRC 501(c)(4).  Rev. Rul.
78-50, 1978-1 C.B. 155.

Continued on next page
IRC 501(c)(4) Organizations – page I-7 Exempt Organizations-Technical Instruction Program for FY 2003
Social Welfare Organizations, Continued
  
Precedents
Illustrating
Community
Benefit,
continued

An organization formed by residents of a suburban community to provide
bus transportation during rush hours between the community and the major
employment center in a metropolitan area is exempt under IRC 501(c)(4).  
Regular bus service was inadequate during rush hours.  Because revenue
from fares was not sufficient to meet expenses, the organization sought and
received financial assistance from different governmental units to enable it
to continue operation of the bus service.  The organization was supervised
by an uncompensated board of directors elected by community residents,
and its meetings are publicized in advance and are open to all residents.  
These factors indicated that the organization was not carrying on a business
with the general public in a manner similar to organizations operated for
profit, but instead was promoting social welfare within the meaning of Reg.
1.501(c)(4)-l (a)(2).  Rev. Rul. 78-69, 1978-1 C.B. 156.


An organization whose purpose is to develop and encourage interest in
painting, sculpture, and other art forms by conducting, in a noncommercial
manner, a community art show qualifies for exemption as an organization
operated exclusively for the promotion of social welfare under IRC
501(c)(4).  Rev. Rul. 78-131, 1978-1 C.B. 156.


An organization that operates an airport in a rural area that has no other
airport, and which is essential to the economy of the area, is exempt under
IRC 501(c)(4).  The use of volunteer services and the receipt of government
grants, as well as overall supervision and control by a municipality, support
the conclusion that the organization is not carrying on a business with the
general public in a manner similar to organizations operated for profit.  Rev.
Rul. 78-429, 1978-2 C.B. 178.


An organization that tries to prevent liquid spills, primarily of oil, and
contain and clean up spills within a city port area is exempt under IRC
501(c)(4) if its services are equally available to members and nonmembers
and the charges are the same.  Rev. Rul. 79-316, 1979-2 C.B. 228.


Rev. Rul. 79-316 contrasts the situation it describes with the
Contracting Plumbers case (described below under "Precedents
Illustrating Private Benefit") where exemption was denied to an
organization that made repairs to damaged property only if the
property was damaged by its members.
Continued on next page
IRC 501(c)(4) Organizations – page I-8 Exempt Organizations-Technical Instruction Program for FY 2003
Social Welfare Organizations, Continued
  
Precedents
Illustrating
Community
Benefit,
continued

The Service will not follow the decision in Eden Hall Farm v. United
States, 389 F. Supp. 858 (W.D. Pa. 1975), which held that an organization
providing recreational facilities to the employees of selected corporations
qualifies for exemption as a social welfare organization described in IRC
501(c)(4).  Rev. Rul. 80-205, 1980-2 C.B. 184.  In setting forth this position
Rev. Rul. 80-205 states:

There is no requirement that a section 501(c)(4)
organization provide equal benefits to every member of
the community.  The organization described in Rev. Rul.
78-69 [1978-1 C.B. 156] that provides rush hour
commuter bus service benefits only to those individuals
who have a need for that service.  Similarly, an
organization providing a particular type of recreational
facility benefits only those who enjoy that type of
recreation.  Such limitations are inherent in the activities
that are undertaken to promote social welfare.
   
In [Eden Hall], however, the organization imposed
limitations on the use of its facility other than those that
were inherent in the nature of the facility.  By restricting
use of the facility to employees of selected corporations
and their guests, the organization is primarily benefiting a
private group rather than primarily benefiting the common
good and general welfare of the community.
  
Published
Precedents
Illustrating
Private Benefit

An organization that provides antenna service only to its members to enable
them to receive television is not exempt as a civic league.  Rev. Rul.
54-394, 1954-2 C.B. 131.  See also Rev. Rul. 55-716, 1955-2 C.B. 263.  
Under the organization's method of operation, only members receive the
television signal by closed circuit.  Therefore, the organization operates for
the benefit of its members rather than for the benefit of the community.   


However, an antenna service that provides signals to any television
receiver in the community is exempt under IRC 501(c)(4) since it
benefits the community as a whole rather than just the members.  Rev.
Rul. 62-167, 1962-2 C.B. 142.

Continued on next page
IRC 501(c)(4) Organizations – page I-9

Social Welfare Organizations, Continued
  
Published
Precedents
Illustrating
Private Benefit,
continued

An organization, created exclusively for the promotion of social welfare,
that conducts weekly drawings among members of the general public as its
principal activity and uses the profits therefrom primarily for the payment
of its general expenses is not entitled to exemption as an organization
described in IRC 501(c)(4).  Rev. Rul. 61-158, 1961-2 C.B. 115.


 In American Women Buyers Club, Inc. v. Commissioner, 238 F.2d 526
(2nd Cir. 1964), the court affirmed denial of exemption to a membership
corporation of female ready-to-wear buyers organized to promote the
general good and welfare of members in the trade, encourage friendly
relations, and give aid to members in distress.  Membership, even within
the trade, was restrictive as approximately 15 percent of the applicants
were rejected.  The services provided by the club (such as employment
facilities, information about sources of supply, lectures, dinners,
installations, publications, and sick and death benefits) were all primarily,
if not exclusively, for the club membership.  The court commented on the
activities of the organization as follows:

[O]pportunities for recreation and for vocational advancement,
enjoyable solely by the membership of a tight little trade
association, do not promote social welfare within the meaning
of the statute.  Id. at 532.  


 An organization established by a collective bargaining agreement between
an association of manufacturers and a labor union to collect federal and
state employment taxes that the manufacturers are required to deduct from
the wages of their unionized employees and pay over such collected
amounts to the appropriate tax authorities does not qualify for exemption
under IRC 501(c)(4), (c)(5), (c)(6), or (c)(9).  Rev. Rul. 66-354, 1966-2
C.B. 207.


In Contracting Plumbers Cooperative Restoration Corp. v. United States,
488 F.2d 684 (2nd Cir. 1973), cert. denied, 419 U.S. 827 (1974), an
organization whose purpose was to ensure the efficient repair of "cuts" in
city streets which resulted from its members' plumbing activities did not
qualify for exemption under IRC 501(c)(4).  The court concluded that there
were several factors that evidenced the existence of a substantial nonexempt
purpose.  The factors included, but were not limited to, the members'
substantial business interest in the organization's formation and the fact that
each member of the cooperative enjoyed economic benefits precisely to the
extent they used and paid for restoration services.

Continued on next page

Social Welfare Organizations, Continued

Published
Precedents
Illustrating
Private Benefit,
continued

 An organization formed to purchase groceries for its membership at the
lowest possible prices on a cooperative basis is not exempt as a social
welfare organization.  Rev. Rul. 73-349, 1973-2 C.B. 179.


 Organizations that provide life, sickness, and accident benefits for their
members do not qualify under IRC 501(c)(4) because their activities
primarily benefit their members.  Rev. Rul. 75-199, 1975-1 C.B. 160,
which modified Rev. Rul. 55-495, 1955-2 C.B. 259.  See also, New York
State Association of Real Estate Boards Group Insurance Fund v.
Commissioner, 54 T.C. 1325 (1970).
   
Police and fire relief associations are discussed later in this article.


 An organization established by merchants which operates a public parking
facility that provides parking for the merchants' customers free or at
reduced rates does not qualify under IRC 501(c)(4), because it primarily
serves the private interests of the merchants and is a business.  Rev. Rul.
78-86, 1978-1 C.B. 152.  As stated in the revenue ruling, the Service does
not follow the decision in Monterey Public Parking Corporation v. United
States, 481 F. 2d 175 (9th Cir. 1973), which held that an organization
established by merchants to operate a public off-street parking facility that
provides free or reduced rate parking for the merchants' customers
qualifies as exempt under IRC 501(c)(3) or 501(c)(4).  The Service
reasons that although there may be some public benefit, the organization
serves the private interests of the merchants by encouraging the public to
patronize their stores and is carrying on a business with the general public
in a manner similar to organizations that operate for profit.  Therefore, it is
not operated primarily for social welfare purposes.


On the other hand, an organization whose membership is open to the
community and that provides free parking to anyone visiting the city's
downtown business district, is contributing to civic betterment by
relieving congested parking conditions and therefore qualifies for IRC
501(c)(4) exempt status.  Rev. Rul. 81-116, 1981-1 C.B. 333.


 Personal service cooperative - a community cooperative organization
formed to facilitate the exchange of personal services among members is
operating primarily for the private benefit of its members and is not
exempt from federal tax as a social welfare organization under IRC
501(c)(4).  Rev. Rul. 78-132, 1978-1 C.B. 157.
  
IRC 501(c)(4) Organizations – page I-11

Homeowners’ and Tenants’ Associations
  
Introduction  A homeowners' association is an organization that consists of all lot owners in
a certain development and that enforces covenants for preserving the
architecture and appearance of the development.   







Membership is usually compulsory.

Generally, it also owns and maintains certain green areas and sidewalks.   

Depending on its activities, a homeowners' association may qualify for
exemption from federal income tax as an organization described in IRC
501(c)(4), IRC 501(c)(7), or IRC 528.

Of the three routes to tax-exempt status, IRC 501(c)(4) imposes the strictest
standard.  To be described in IRC 501(c)(4), a homeowners' association must
primarily serve the community rather than the private interests of its
members.  Therefore, the principal obstacle to exemption is the degree of
private benefit involved in the operation of the homeowners' association.
  
Lake Forest  The leading case in the area of homeowners' associations is Commissioner v.
Lake Forest, Inc., 305 F. 2d 814 (1962), which arose under the predecessor of
IRC 501(c)(4), § 101(8) of the 1939 Code.  Lake Forest was a nonprofit
membership-housing cooperative organized by World War II veterans and
others.  It provided low cost housing to its members.  Focusing on the words
of the statute, the court concluded that Lake Forest was not "civic," but
simply a private cooperative organization; that its operation was not a work of
"social welfare," but a private economic enterprise; and that even if its objects
included a contribution to social welfare, that was not its aim "exclusively."


 The holding in Lake Forest is reflected in Rev. Rul. 69-280, 1969-1 C.B.
152.  The organization discussed in Rev. Rul. 69-280 was formed to
provide maintenance of exterior walls and roofs of homeowner members
in a development.  In concluding that the organization does not qualify for
IRC 501(c)(4) exemption as a social welfare organization, the revenue
ruling finds the organization's operations to be similar to Lake Forest in
that both were fundamentally self-help enterprises.  Rev. Rul 69-280
concludes:
      
The organization here described is performing services that its
members would otherwise have to provide for themselves It is
a private cooperative enterprise  for the  economic benefit or
convenience of the members.  

Continued on next page
IRC 501(c)(4) Organizations – page I-12

八宝山老妖 发表于 2011-9-22 23:39
那种基金会是富豪为避税搞的，倒未必是用于慈善的，各类活动啥的都可以搞成基金会形式。

是吗？看看IRC（国内税收法案）对慈善组织的定义，以及对税收减免的限制性规定。以下只列举一部分

Social Welfare Organizations

Introduction  Reg. 1. 501(c)(4)-1(a)(2)(i) provides that:

[A]n organization is operated exclusively for the promotion of
social welfare if it is primarily engaged in promoting in some
way the common good and general welfare of the community.   







Obviously the language of both the statute and the regulations
comprehends a very broad category of organizations.  As stated in the
1981 CPE text, Chapter G, "Social Welfare: What Does It Mean? How
Much Private Benefit Is Permissible?"

Although the Service has been making an effort to refine
and clarify this area,  IRC 501(c)(4) remains in some
degree a catch-all for presumptively beneficial non-profit
organizations that resist  classification under the other
exempting provisions of the Code.  Unfortunately, this
condition exists because "social welfare" is inherently  an
abstruse concept that continues to defy precise definition.


 The general concept, however, can be expressed as follows:

Organizations that promote social welfare should primarily
promote the common good and general welfare of the
people of the community as a whole.

An organization that primarily benefits a private group of
citizens cannot qualify for IRC 501(c)(4) exempt status.

In Erie Endowment v. United States, 316 F.2d 151, 156 (2d Cir.
1963), the court, in defining a civic organization, summed up the
matter by stating that "the organization must be a community
movement designed to accomplish community ends."

Continued on next page
IRC 501(c)(4) Organizations – page I-3 Exempt Organizations-Technical Instruction Program for FY 2003
Social Welfare Organizations, Continued
  
A Note on
Services to
Members
While some activities promote social welfare only if the community as a
whole is the recipient of services, a membership organization is not
automatically precluded from exempt status under IRC 501(c)(4).   

In the exceptional case, an organization whose services are made available
solely to its members may qualify.  In such cases, it must be clearly
established that making the service available to the membership benefits the
community as a whole.
  
Precedents
Illustrating
Community
Benefit
Precedents:  


An organization that purchases acreage in a stated locality, makes
arrangements for water and sewage facilities and enters into arrangements
for the erection and sale of dwellings to low and moderate income
individuals qualifies as a social welfare organization.  Rev. Rul. 55-439,
1955-2 C.B. 257.


A corporation organized for the purpose of rehabilitating and placing
unemployed persons over a stated age may be exempt as an organization
operated exclusively for the promotion of social welfare.  Although
substantial private benefit to the unemployed individuals exists, the
community benefit found in employing those individuals is dominant.  Rev.
Rul. 57-297, 1957-2 C.B. 307.   


A corporation formed to provide a school district with a stadium is exempt
as an organization operated for the promotion of social welfare.  Title to the
stadium is to be transferred to the school district after all indebtedness has
been liquidated and its capital stock retired, with no profit to the
stockholders.  Rev. Rul. 57-493, 1957-2 C.B. 314.


A corporation was formed to cooperate with the parent-teacher association
of a local school district. Its activity consists of reviewing the proposals of
and designating the insurance company allowed to solicit accident
insurance from the students, teachers, and other employees of the school
district.  It qualifies for tax-exempt status under IRC 501(c)(4).  Rev. Rul.
61-153, 1961-2 C.B. 114.


Continued on next page
IRC 501(c)(4) Organizations – page I-4 Exempt Organizations-Technical Instruction Program for FY 2003
Social Welfare Organizations, Continued
  
Precedents
Illustrating
Community
Benefit,
continued

A corporation organized to aid and promote the purposes of the Area
Redevelopment Act by providing loans to purchase or develop lands and
facilities to alleviate unemployment in areas classified as "redevelopment
areas" is entitled to exempt status as an organization described in IRC
501(c)(4).  Rev. Rul. 64-187, 1964-1 (Part 1) C.B. 187.


A memorial association organized to study and develop methods of
achieving simplicity and dignity in funeral and memorial services, educate
and inform its members as well as the public as to the results of such study,
and maintain a registry for the wishes of its members in regard to
arrangements following death is entitled to exemption as a social welfare
organization described in IRC 501(c)(4).  The organization serves a social
welfare purpose through education of the public and providing a useful
service to the community (membership is available to everyone) on a
noncommercial basis.  Rev. Rul. 64-313, 1964-2 C.B. 146.


A junior chamber of commerce operated exclusively for the purpose of
rendering civic services for the promotion of the welfare of the community
and its citizens is exempt from federal income tax as an organization
described in IRC 501(c)(4).  Its various programs, such as activities on
behalf of youth, community benefit projects, and community leadership
training, promote the common good and general welfare of the people of
the community.  However, ordinary chambers of commerce, which are
organized to promote the business interests of a community, instead
generally qualify for exemption under IRC 501(c)(6).  Rev. Rul. 65-195,
1965-2 C.B. 164.


An organization formed to advise, counsel, and assist individuals in solving
their financial difficulties by budgeting their income and expenses and
effecting an orderly program for the payment of their obligations is entitled
to exemption from federal income tax as a social welfare organization
described in IRC 501(c)(4).  The objective and activities of the organization
contribute to the betterment of the community as a whole and are therefore
regarded as promoting social welfare.  Rev. Rul. 65-299, 1965-2 C.B. 165.

Continued on next page
IRC 501(c)(4) Organizations – page I-5 Exempt Organizations-Technical Instruction Program for FY 2003
Social Welfare Organizations, Continued
  
Precedents
Illustrating
Community
Benefit,
continued

An organization formed for the purpose of establishing and maintaining a
system for storage and distribution of water in order to increase
underground water levels of a community is entitled to exemption from tax
under IRC 501(c)(4) as an organization operated exclusively for the
promotion of social welfare.  The organization's activities benefited all
residents of the community whose wells were supplied by the raised water
table.  Rev Rul. 66-148, 1966-1 C.B. 143.


An organization may qualify for exemption from federal income tax under
IRC 501(c)(4) where it provides a community with supervised facilities for
rifle, pistol, and shotgun practice and instructions in the safe handling and
proper care of weapons.  Rev. Rul. 66-273, 1966-2 C.B. 222.


An organization formed to operate a roller skating rink as a recreational
facility for the benefit and use of all of the residents of a particular country
in a county-owned building that it operates rent-free in cooperation with the
county government may qualify for exemption under IRC 501(c)(4) where
the rink is open to the general public upon payment of such nominal dues
and admission charges as are needed to defray operating expense.  Rev.
Rul. 67-109, 1967-1 C.B.136.


An organization created to make loans to businesses as an inducement to
locate in an economically depressed area in order to alleviate a community's
unemployment may be exempt under IRC 501(c)(4) because "promotion of
social welfare" includes efforts to relieve unemployment by inducing
industry to locate in a community.  Rev. Rul. 67-294, 1967-2 C.B. 193.


An organization that stimulates the interest of youth in the community by
furnishing virtually free admission to youths and encouraging their
attendance at sporting events may qualify for exemption under IRC
501(c)(4).  Rev. Rul. 68-118, 1968-1 C.B. 261.


An organization that conducts an annual festival centered around regional
customs and traditions may qualify for exemption under IRC 501(c)(4).  
The organization provides the community with recreation and provides a
means for citizens to express their interest in the community's history,
customs, and traditions.  Rev. Rul. 68-224, 1968-1 C.B. 262.

Continued on next page
IRC 501(c)(4) Organizations – page I-6 Exempt Organizations-Technical Instruction Program for FY 2003
Social Welfare Organizations, Continued

Precedents
Illustrating
Community
Benefit,
continued

Beautification of public areas - A nonprofit organization with membership
limited to the residents and business operators within a city block and
formed to preserve and beautify the public areas in the block, thereby
benefiting the community as a whole as well as enhancing the value of its
members' property rights, will not qualify for exemption under IRC
501(c)(3) but may qualify under IRC 501(c)(4).  Rev. Rul. 75-286, 1975-2
C.B. 210.   


 Rev. Rul. 68-14, 1968-1 C.B. 243, which holds that an organization
formed for the beautification of an entire city is operated exclusively
for charitable purposes and thus qualifies for tax-exempt status under
IRC 501(c)(3), is distinguished.


An organization that carries on activities in the general areas of public
safety and crime prevention, housing and community development,
recreation, and community services is exempt under IRC 501(c)(4).  
Membership in the organization is open to any interested person or business
enterprise in the community and the benefits of its activities were extended
to both members and nonmembers on equal terms.  The holding is based on
the conclusion that by carrying on its activities, including contracting for
security patrols designed to increase public safety and reduce crime in the
community, the organization is promoting the common good and general
welfare of the people of the community.  Rev. Rul. 75-386, 1975-2 C. B.
211.   


Compare Rev. Rul. 77-273, 1977-2 C.B. 194, which holds that a
nonprofit organization providing security services for residents and
property owners of a particular community, who agree to pay at a
specified hourly rate to defray the cost of the services, does not
qualify for exemption under IRC 501(c)(4) because it is providing
security services in return for compensation the organization is
carrying on a business with the general public in a manner similar to
organizations operated for profit.


An organization that processes consumer complaints concerning products
and services provided by business establishments, meets with the parties
involved to encourage resolution of the problem, recommends a fair
solution and if the proposed solution is not accepted, informs the parties
about appropriate judicial or administrative bodies that may be used to
resolve the disputes qualifies for exemption under IRC 501(c)(4).  Rev. Rul.
78-50, 1978-1 C.B. 155.

Continued on next page
IRC 501(c)(4) Organizations – page I-7 Exempt Organizations-Technical Instruction Program for FY 2003
Social Welfare Organizations, Continued
  
Precedents
Illustrating
Community
Benefit,
continued

An organization formed by residents of a suburban community to provide
bus transportation during rush hours between the community and the major
employment center in a metropolitan area is exempt under IRC 501(c)(4).  
Regular bus service was inadequate during rush hours.  Because revenue
from fares was not sufficient to meet expenses, the organization sought and
received financial assistance from different governmental units to enable it
to continue operation of the bus service.  The organization was supervised
by an uncompensated board of directors elected by community residents,
and its meetings are publicized in advance and are open to all residents.  
These factors indicated that the organization was not carrying on a business
with the general public in a manner similar to organizations operated for
profit, but instead was promoting social welfare within the meaning of Reg.
1.501(c)(4)-l (a)(2).  Rev. Rul. 78-69, 1978-1 C.B. 156.


An organization whose purpose is to develop and encourage interest in
painting, sculpture, and other art forms by conducting, in a noncommercial
manner, a community art show qualifies for exemption as an organization
operated exclusively for the promotion of social welfare under IRC
501(c)(4).  Rev. Rul. 78-131, 1978-1 C.B. 156.


An organization that operates an airport in a rural area that has no other
airport, and which is essential to the economy of the area, is exempt under
IRC 501(c)(4).  The use of volunteer services and the receipt of government
grants, as well as overall supervision and control by a municipality, support
the conclusion that the organization is not carrying on a business with the
general public in a manner similar to organizations operated for profit.  Rev.
Rul. 78-429, 1978-2 C.B. 178.


An organization that tries to prevent liquid spills, primarily of oil, and
contain and clean up spills within a city port area is exempt under IRC
501(c)(4) if its services are equally available to members and nonmembers
and the charges are the same.  Rev. Rul. 79-316, 1979-2 C.B. 228.


Rev. Rul. 79-316 contrasts the situation it describes with the
Contracting Plumbers case (described below under "Precedents
Illustrating Private Benefit") where exemption was denied to an
organization that made repairs to damaged property only if the
property was damaged by its members.
Continued on next page
IRC 501(c)(4) Organizations – page I-8 Exempt Organizations-Technical Instruction Program for FY 2003
Social Welfare Organizations, Continued
  
Precedents
Illustrating
Community
Benefit,
continued

The Service will not follow the decision in Eden Hall Farm v. United
States, 389 F. Supp. 858 (W.D. Pa. 1975), which held that an organization
providing recreational facilities to the employees of selected corporations
qualifies for exemption as a social welfare organization described in IRC
501(c)(4).  Rev. Rul. 80-205, 1980-2 C.B. 184.  In setting forth this position
Rev. Rul. 80-205 states:

There is no requirement that a section 501(c)(4)
organization provide equal benefits to every member of
the community.  The organization described in Rev. Rul.
78-69 [1978-1 C.B. 156] that provides rush hour
commuter bus service benefits only to those individuals
who have a need for that service.  Similarly, an
organization providing a particular type of recreational
facility benefits only those who enjoy that type of
recreation.  Such limitations are inherent in the activities
that are undertaken to promote social welfare.
   
In [Eden Hall], however, the organization imposed
limitations on the use of its facility other than those that
were inherent in the nature of the facility.  By restricting
use of the facility to employees of selected corporations
and their guests, the organization is primarily benefiting a
private group rather than primarily benefiting the common
good and general welfare of the community.
  
Published
Precedents
Illustrating
Private Benefit

An organization that provides antenna service only to its members to enable
them to receive television is not exempt as a civic league.  Rev. Rul.
54-394, 1954-2 C.B. 131.  See also Rev. Rul. 55-716, 1955-2 C.B. 263.  
Under the organization's method of operation, only members receive the
television signal by closed circuit.  Therefore, the organization operates for
the benefit of its members rather than for the benefit of the community.   


However, an antenna service that provides signals to any television
receiver in the community is exempt under IRC 501(c)(4) since it
benefits the community as a whole rather than just the members.  Rev.
Rul. 62-167, 1962-2 C.B. 142.

Continued on next page
IRC 501(c)(4) Organizations – page I-9

Social Welfare Organizations, Continued
  
Published
Precedents
Illustrating
Private Benefit,
continued

An organization, created exclusively for the promotion of social welfare,
that conducts weekly drawings among members of the general public as its
principal activity and uses the profits therefrom primarily for the payment
of its general expenses is not entitled to exemption as an organization
described in IRC 501(c)(4).  Rev. Rul. 61-158, 1961-2 C.B. 115.


 In American Women Buyers Club, Inc. v. Commissioner, 238 F.2d 526
(2nd Cir. 1964), the court affirmed denial of exemption to a membership
corporation of female ready-to-wear buyers organized to promote the
general good and welfare of members in the trade, encourage friendly
relations, and give aid to members in distress.  Membership, even within
the trade, was restrictive as approximately 15 percent of the applicants
were rejected.  The services provided by the club (such as employment
facilities, information about sources of supply, lectures, dinners,
installations, publications, and sick and death benefits) were all primarily,
if not exclusively, for the club membership.  The court commented on the
activities of the organization as follows:

[O]pportunities for recreation and for vocational advancement,
enjoyable solely by the membership of a tight little trade
association, do not promote social welfare within the meaning
of the statute.  Id. at 532.  


 An organization established by a collective bargaining agreement between
an association of manufacturers and a labor union to collect federal and
state employment taxes that the manufacturers are required to deduct from
the wages of their unionized employees and pay over such collected
amounts to the appropriate tax authorities does not qualify for exemption
under IRC 501(c)(4), (c)(5), (c)(6), or (c)(9).  Rev. Rul. 66-354, 1966-2
C.B. 207.


In Contracting Plumbers Cooperative Restoration Corp. v. United States,
488 F.2d 684 (2nd Cir. 1973), cert. denied, 419 U.S. 827 (1974), an
organization whose purpose was to ensure the efficient repair of "cuts" in
city streets which resulted from its members' plumbing activities did not
qualify for exemption under IRC 501(c)(4).  The court concluded that there
were several factors that evidenced the existence of a substantial nonexempt
purpose.  The factors included, but were not limited to, the members'
substantial business interest in the organization's formation and the fact that
each member of the cooperative enjoyed economic benefits precisely to the
extent they used and paid for restoration services.

Continued on next page

Social Welfare Organizations, Continued

Published
Precedents
Illustrating
Private Benefit,
continued

 An organization formed to purchase groceries for its membership at the
lowest possible prices on a cooperative basis is not exempt as a social
welfare organization.  Rev. Rul. 73-349, 1973-2 C.B. 179.


 Organizations that provide life, sickness, and accident benefits for their
members do not qualify under IRC 501(c)(4) because their activities
primarily benefit their members.  Rev. Rul. 75-199, 1975-1 C.B. 160,
which modified Rev. Rul. 55-495, 1955-2 C.B. 259.  See also, New York
State Association of Real Estate Boards Group Insurance Fund v.
Commissioner, 54 T.C. 1325 (1970).
   
Police and fire relief associations are discussed later in this article.


 An organization established by merchants which operates a public parking
facility that provides parking for the merchants' customers free or at
reduced rates does not qualify under IRC 501(c)(4), because it primarily
serves the private interests of the merchants and is a business.  Rev. Rul.
78-86, 1978-1 C.B. 152.  As stated in the revenue ruling, the Service does
not follow the decision in Monterey Public Parking Corporation v. United
States, 481 F. 2d 175 (9th Cir. 1973), which held that an organization
established by merchants to operate a public off-street parking facility that
provides free or reduced rate parking for the merchants' customers
qualifies as exempt under IRC 501(c)(3) or 501(c)(4).  The Service
reasons that although there may be some public benefit, the organization
serves the private interests of the merchants by encouraging the public to
patronize their stores and is carrying on a business with the general public
in a manner similar to organizations that operate for profit.  Therefore, it is
not operated primarily for social welfare purposes.


On the other hand, an organization whose membership is open to the
community and that provides free parking to anyone visiting the city's
downtown business district, is contributing to civic betterment by
relieving congested parking conditions and therefore qualifies for IRC
501(c)(4) exempt status.  Rev. Rul. 81-116, 1981-1 C.B. 333.


 Personal service cooperative - a community cooperative organization
formed to facilitate the exchange of personal services among members is
operating primarily for the private benefit of its members and is not
exempt from federal tax as a social welfare organization under IRC
501(c)(4).  Rev. Rul. 78-132, 1978-1 C.B. 157.
  
IRC 501(c)(4) Organizations – page I-11

Homeowners’ and Tenants’ Associations
  
Introduction  A homeowners' association is an organization that consists of all lot owners in
a certain development and that enforces covenants for preserving the
architecture and appearance of the development.   







Membership is usually compulsory.

Generally, it also owns and maintains certain green areas and sidewalks.   

Depending on its activities, a homeowners' association may qualify for
exemption from federal income tax as an organization described in IRC
501(c)(4), IRC 501(c)(7), or IRC 528.

Of the three routes to tax-exempt status, IRC 501(c)(4) imposes the strictest
standard.  To be described in IRC 501(c)(4), a homeowners' association must
primarily serve the community rather than the private interests of its
members.  Therefore, the principal obstacle to exemption is the degree of
private benefit involved in the operation of the homeowners' association.
  
Lake Forest  The leading case in the area of homeowners' associations is Commissioner v.
Lake Forest, Inc., 305 F. 2d 814 (1962), which arose under the predecessor of
IRC 501(c)(4), § 101(8) of the 1939 Code.  Lake Forest was a nonprofit
membership-housing cooperative organized by World War II veterans and
others.  It provided low cost housing to its members.  Focusing on the words
of the statute, the court concluded that Lake Forest was not "civic," but
simply a private cooperative organization; that its operation was not a work of
"social welfare," but a private economic enterprise; and that even if its objects
included a contribution to social welfare, that was not its aim "exclusively."


 The holding in Lake Forest is reflected in Rev. Rul. 69-280, 1969-1 C.B.
152.  The organization discussed in Rev. Rul. 69-280 was formed to
provide maintenance of exterior walls and roofs of homeowner members
in a development.  In concluding that the organization does not qualify for
IRC 501(c)(4) exemption as a social welfare organization, the revenue
ruling finds the organization's operations to be similar to Lake Forest in
that both were fundamentally self-help enterprises.  Rev. Rul 69-280
concludes:
      
The organization here described is performing services that its
members would otherwise have to provide for themselves It is
a private cooperative enterprise  for the  economic benefit or
convenience of the members.  

Continued on next page
IRC 501(c)(4) Organizations – page I-12

ensure that its earnings do not benefit any individual.[15] Most tax exempt organizations are required to file annual financial reports (IRS Form 990) at the state and federal level. A tax exempt organization's 990 and some other forms are required to be made available to public scrutiny.
The types of charitable organization that are considered by the IRS to be organized for the public benefit include those that are organized for:
Relief of the poor, the distressed, or the underprivileged,
Advancement of religion,
Advancement of education or science,
Erection or maintenance of public buildings, monuments, or works,
Lessening the burdens of government,
Lessening of neighborhood tensions,
Elimination of prejudice and discrimination,
Defense of human and civil rights secured by law, and
Combating community deterioration and juvenile delinquency.
A number of other organizations, including those organized for religious, scientific, literary and educational purposes, as well as those for testing for public safety and for fostering national or international amateur sports competition, and for the prevention of cruelty to children or animals, may also qualify for exempt status.
The IRS, except in rare circumstances, refers to all organizations qualifying for exemption under 501(c)(3) as charities.[19]

早就这么做了。。。。。

经常被捐款被一日捐的路过

rocketxex 发表于 2011-9-22 23:18
最怕的是黑十字和国有部门的领导勾结，逼员工捐款

早就这么做了。。。。。

经常被捐款被一日捐的路过

kobold 发表于 2011-9-23 09:50
早就这么做了。。。。。

经常被捐款被一日捐的路过
据你所知，和黑十字合作的领导有回扣么？？？

重复了。。。。。。。。。。。。。。。

重复了。。。。。。。。。。。。。。。

不清楚

但是我在其他帖子里说过

我们这里强捐算“政治任务”

红会在街道办的办公室，是归在综治办的名下，由那里的工作人员兼职

每个社区也有一人负责红会在社区的各项事务，一般由综治副主任负责

rocketxex 发表于 2011-9-23 09:56
据你所知，和黑十字合作的领导有回扣么？？？

不清楚

但是我在其他帖子里说过

我们这里强捐算“政治任务”

红会在街道办的办公室，是归在综治办的名下，由那里的工作人员兼职

每个社区也有一人负责红会在社区的各项事务，一般由综治副主任负责

回扣估计是有的,现在没点东西进口袋谁那么热心给你办事啊