Ukungacaci kwemithetho yentela kanye nesimo sezulu kaMengameli uJoe Biden kungavimbela amanye amanyuvesi omphakathi ukuthi enze imali ngezigidi zamaRandi ngezikweletu zentela yamandla ahlanzekile.
Amakolishi namanyuvesi ngokuvamile awanawo umthwalo wentela, ngakho-ke inketho yokukhokha ngqo - noma lapho imali mboleko ingabhekwa njengezinkokhelo ezibuyiselwayo - inikeza izikhungo ze-501(c)(3) ithuba lokusebenzisa izinzuzo.
Kodwa-ke, akuwona wonke amanyuvesi omphakathi anesimo se-501(c)(3), futhi uma umthetho ubala amaqembu afanele, awusho izikhungo ezibhekwa njengezikhungo zomphakathi.
Amakolishi amaningi ayahlehlisa izinhlelo kuze kube yilapho isiqondiso se-Treasury kanye ne-IRS sicacile, ngaphandle uma amakolishi enquma ukuthi ayafaneleka.
UBen Davidson, umqondisi wokuhlaziywa kwenqubomgomo yentela kanye nomeluleki weyunivesithi encane eNyuvesi yaseNorth Carolina eChapel Hill, uthe "kunengozi enkulu" ekuchazeni izimiso zikahulumeni njengemithetho ngaphandle kwesiqondiso.
UMnyango Wezezimali wenqabile ukuphawula ngokuthi izinhlangano zikahulumeni ziyafaneleka yini ukuthola izinkokhelo eziqondile zilinde isiqondiso.
Amakolishi noma amanyuvesi angenayo imali engenayo yebhizinisi engahlobene noma i-UBIT anganikeza izinketho zesinxephezelo esiqondile ngaphansi kwesigaba 6417. Izikhungo ezine-UBIT zizokwazi ukufaka isicelo sokukhululwa kwentela emalini yazo engenayo ekhokhiswa intela, kodwa uma i-UBIT idlula isikweletu, zizogcina zikhokhe umehluko.
Kuye ngokuthi inyuvesi yomphakathi isungulwa kanjani esifundazweni sayo, ingahlukaniswa njengengxenye yaleso sifundazwe, igatsha lezepolitiki, noma isikhungo saleso sifundazwe. Izikhungo eziyingxenye ebalulekile yamandla kahulumeni noma ezepolitiki zinelungelo lokukhokhelwa ngqo.
“Isifundazwe ngasinye sinezinkinga zaso zentela ezihlukile, okwenza isimo sibonakale sihluke kakhulu kunalokho engicabanga ukuthi ababukeli bentela ngezinye izikhathi bayakukhumbula,” kusho uLindsey Tepe, iphini likamongameli wezindaba zikahulumeni e-Institute of State and Land resources, eGrant University.
Ezinye izikhungo ezibhekwa njengezikhungo nazo zithola isimo se-501(c)(3) ngazinye ngezikhungo zazo noma ezinye izinhlangano ezixhumene nazo ukuze kube lula ukubika intela, kusho uTepe.
Kodwa-ke, uDavidson uthe izikole eziningi azidingi ukwazi ukuthi zihlukaniswa kanjani, futhi eziningi azazi ukuthi azikasitholi yini isinqumo se-IRS. Ngokusho kwakhe, i-UNC ayithinteki ekungacacini kwezomthetho.
Ukhetho lwemali eqondile lususa nomkhawulo kuSigaba 50(b)(3) ovimbela ukufaneleka kwekhredithi yentela yezinhlangano ezingakhokhi intela. Lesi sigaba sihlanganisa amathuluzi. Kodwa-ke, le mikhawulo ayisuswanga kubakhokhi bentela abafuna ukuthengisa ikhredithi yabo yentela besebenzisa inketho yokudlulisela esemthethweni, evimbela izikhungo ekwenzeni izinkokhelo eziqondile noma ukudluliselwa futhi engenakukwazi ukudlulisa noma yimaphi amakhredithi, kusho uDavidson. Ukwenza imali ngale mali.
Ngokomlando, izinhlangano ezifana neziphathimandla zomphakathi, amanyuvesi omphakathi, kanye nohulumeni baseMelika Bomdabu kanye nohulumeni bezindawo ziye zakhishwa emibhalweni yentela yamaphrojekthi wamandla avuselelekayo.
Kodwa ngemva kokuphasiswa kwemithetho yentela kanye nesimo sezulu, izinhlangano ezingakhokhi intela zafanelekela ukuthola amakhredithi ahlukahlukene amaphrojekthi wamandla ahlanzekile njengezindawo zikagesi, ugesi wezakhiwo oluhlaza, kanye nokugcinwa kwamandla.
“Kuyinkinga encane yenkukhu neqanda – sidinga ukubona ukuthi imithetho ivumela ini,” kusho uTepe ngamaphrojekthi i-ejensi enesithakazelo kuwo.
Isinqumo sokuthi uzokwenzela nini imali yesikweletu sentela sizoncika kuphrojekthi. Kwabanye, iphrojekthi ingase ingatholakali ngaphandle kwenkokhelo eqondile, kanti abanye bazoqashwa ngemva kokuqedwa kwephrojekthi.
UTepe uthe amakolishi namanyuvesi asezingxoxweni ngokuthi izimali mboleko zingena kanjani ezinhlelweni zokuthuthukiswa kwesifundazwe nezendawo. Amakolishi amaningi anonyaka wezimali kusukela mhla lu-1 kuJulayi kuya kumhla zingama-30 kuJuni, ngakho awakwazi ukubamba ukhetho okwamanje.
Ochwepheshe bemboni bathi ukususwa kwezinsimbi ohlwini lokwamukelwa kwakuyiphutha lokubhala futhi uMgcinimafa wayenelungelo lokukulungisa.
IColorado, iConnecticut, iMaine, nePennsylvania nazo zicele ukucaciswa encwadini yokuphawula mayelana nokuthi izikhungo ezifana namanyuvesi omphakathi nezibhedlela zomphakathi zingafanelekela yini ukukhokha ngqo.
“Kusobala ukuthi iCongress ifuna amanyuvesi omphakathi ahlanganyele kulezi zikhuthazo futhi acabange ngempela ngendlela yokuhlela imiphakathi yawo yasekhempasini ngendlela eyonga amandla,” kusho uTepe.
Ngaphandle kwesinxephezelo esiqondile, izinhlangano kuzodingeka zicabange ngokulingana kwentela, kusho uMichael Kelcher, umeluleki omkhulu wezomthetho kanye nomqondisi wephrojekthi yentela yesimo sezulu e-NYU Law School's Center for Tax Law.
Kodwa-ke, nakuba ukulingana kwentela “kusebenza kahle kakhulu ezinhlelweni ezinkulu,” izinhlobo zezinhlelo ezizosetshenziswa amanyuvesi omphakathi kanye nezinye izikhungo zikahulumeni zingase zibe zincane kakhulu ukuze kufezwe ukulingana kwentela—ngaphandle kwalokho i-ejensi kuzodingeka inciphise imali mboleko, kusho uKercher. 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
Isikhathi sokuthunyelwe: Mashi-14-2023
