Amanye amakolishi aphuthelwa yithuba lokwenza imali ngamakhredithi entela yamandla ahlanzekile.

Ukungacaci kahle emithethweni yentela kanye nesimo sezulu kaMongameli uJoe Biden kungavimbela amanye amanyuvesi omphakathi ekwenzeni imali ngezigidi zamaRandi ngezikweletu zentela zamandla ahlanzekile.
Amakolishi namanyuvesi ngokuvamile awanazo isikweletu sentela, ngakho inketho yokukhokha eqondile - noma lapho imali mboleko ingabhekwa njengezinkokhelo ezibuyiselwayo - inikeza izikhungo ezingu-501(c)(3) ithuba lokusebenzisa izinzuzo.
Nokho, akuwona wonke amanyuvesi omphakathi anesimo sika-501(c)(3), futhi lapho umthetho ubala amaqembu afanele, awusho izikhungo ezithathwa njengezikhungo zikahulumeni.
Amakolishi amaningi ahlehlisa izinhlelo kuze kube yilapho isiqondiso sikaMgcinimafa kanye ne-IRS sesicacile, ngaphandle uma amakolishi enquma ukuthi afanelekile.
UBen Davidson, umqondisi wokuhlaziya inqubomgomo yentela kanye nomeluleki wenyuvesi encane eNyuvesi yaseNorth Carolina eChapel Hill, uthe “kunengozi enkulu” yokutolika amathuluzi kahulumeni njengemithetho ngaphandle kokuqondiswa.
UMnyango Wezezimali unqabile ukuphawula ngokuthi izikhungo zikahulumeni ziyafaneleka yini ukuthola izinkokhelo eziqondile njengoba kusalindwe umhlahlandlela.
Amakolishi noma amanyuvesi angenayo iholo lebhizinisi elingahlobene noma i-UBIT angase anikeze izinketho zesinxephezelo esiqondile ngaphansi kwesigaba 6417. Izikhungo ezine-UBIT zizokwazi ukufaka izicelo zokukhokhelwa intela emalini azo entela, kodwa uma i-UBIT yeqa isikweletu, zizogcina ziwukhokhile umehluko.
Kuya ngokuthi inyuvesi yomphakathi isungulwa kanjani esifundazweni sayo, ingahlukaniswa njengengxenye yaleso sifundazwe, igatsha lezepolitiki, noma isikhungo salowo mbuso.Izikhungo eziyingxenye ebalulekile yombuso noma amandla ezombusazwe zinelungelo lokuthola inkokhelo eqondile.
“Isifunda ngasinye sinesethi yaso ehlukile yezindaba zentela, okwenza isimo sibonakale sihluke kakhulu kunalokho engicabanga ukuthi izibukeli zentela kwesinye isikhathi ziyakhumbula,” kusho uLindsey Tepe, usekela sekela mongameli wezindaba zikahulumeni e-Institute of State and Land resources.Grant University.
Ezinye izikhungo ezithathwa njengezikhungo nazo zithola isimo sika-501(c)(3) ngazinye ngesisekelo sazo noma ezinye izinhlaka ukuze kube lula ukubika intela, kusho uTepe.
Kodwa-ke, uDavidson uthe izikole eziningi azidingi ukwazi ukuthi zihlukaniswa kanjani, futhi eziningi azazi noma azisitholanga yini isinqumo se-IRS.Ngokusho kwakhe, i-UNC ayinakho ukungaqondakali kwezomthetho.
Ukhetho lwezindleko eziqondile futhi lususa umkhawulo oseSigabeni 50(b)(3) okhawulela ukufaneleka kwekhredithi yentela yezinhlangano ezingayikhokhi intela.Lesi sigaba sihlanganisa amathuluzi.Kodwa-ke, le mikhawulo ayikasuswa kubakhokhi bentela abafuna ukuthengisa izikweletu zabo zentela besebenzisa inketho yokudlulisa esemthethweni, evimbela izikhungo ukuthi zenze izinkokhelo eziqondile noma ukudlulisa futhi azikwazi ukudlulisa noma yimaphi amakhredithi, kusho uDavidson.Ukwenza imali ngenani.
Ngokomlando, amabhizinisi afana neziphathimandla zikahulumeni, amanyuvesi omphakathi, nohulumeni boMdabu baseMelika kanye nohulumeni bezindawo abakhishiwe kumakhredithi entela amaphrojekthi wamandla avuselelekayo.
Kodwa ngemva kokuphasiswa kwemithetho yentela nesimo sezulu, izinhlangano ezingakhokhi intela zafaneleka ukuthola amakhredithi ahlukahlukene amaphrojekthi kagesi ahlanzekile njengamapaki kagesi, amandla okwakha aluhlaza, kanye nokugcinwa kwamandla.
"Inkinga yenkukhu neqanda kancane - sidinga ukubona ukuthi imithetho ivumela ini," kusho uTepe ngamaphrojekthi i-ejensi enentshisekelo kuwo.
Isinqumo sokuthi ungayenza nini imali ngekhredithi yentela sizoncika kuphrojekthi.Kwabanye, iphrojekthi ingase ingatholakali ngaphandle kwenkokhelo eqondile, kanti abanye bazogadwa ngemva kokuphothulwa kwephrojekthi.
UTepe uthe amakolishi namanyuvesi asezingxoxweni zokuthi imali ebolekiwe ingena kanjani ezinhlelweni zokuthuthukiswa kwezifundazwe nezendawo.Amakolishi amaningi anonyaka wezimali kusukela ngoJulayi 1 kuya kuJuni 30, ngakho awakwazi ukubamba ukhetho okwamanje.
Ochwepheshe bemboni bathi ukukhishwa kwamathuluzi ohlwini lokwamukelwa kwakuyiphutha lokuhlelwa futhi uMnyango Wezezimali unelungelo lokulilungisa.
I-Colorado, i-Connecticut, i-Maine, ne-Pennsylvania nazo zicele ukucaciselwa encwadini yokuphawula mayelana nokuthi izikhungo ezifana namanyuvesi omphakathi nezibhedlela zikahulumeni zingakufanelekela yini ukukhokhelwa ngokuqondile.
"Kuyacaca ukuthi iCongress ifuna amanyuvesi omphakathi ukuthi abambe iqhaza kulezi zinzuzo futhi acabange ngempela ukuthi angayihlela kanjani imiphakathi yawo yesikhungo ngendlela eyonga ugesi," kusho uTepe.
Ngaphandle kwesinxephezelo esiqondile, izinhlangano kuzodingeka zicabange ngokungenzeleli kwentela, kusho uMichael Kelcher, umeluleki wezomthetho omkhulu kanye nomqondisi wephrojekthi yentela yesimo sezulu eSikhungweni Somthetho Sentela se-NYU Law School.
Kodwa-ke, nakuba ukulingana kwentela “kusebenza kahle ezinhlelweni ezinkulu,” izinhlobo zezinhlelo amanyuvesi omphakathi nezinye izinhlaka zikahulumeni ezizozisebenzisa zingase zibe zincane kakhulu ukuze kuzuzwe ukulingana kwentela—kungenjalo i-ejensi kuzomele inqamule imali ebolekiwe, kusho u-Kercher.ngoba iningi lentando liya kubatshalizimali ngendlela yentela.
To contact the editors responsible for this article: Meg Shreve at mshreve@bloombergindustry.com, Butch Mayer at bmaier@bloombergindustry.com