IRS жжот

если вы до сих пор были не в курсе, то знайте, что согласно публикации 557 террористические организации не могут иметь non-profit статус, а напротив, должны платить налоги со своих доходов:

An organization that is identified or designated as a terrorist organization within the meaning of section 501(p)(2) is not eligible to apply for recognition of exemption.

Это я на досуге выясняю, как бы свой non-profit foundation открыть, и вдруг такой облом.

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бля, ну не сидится на месте lj-программистам. вот что-то опять сломали. какой нахрен [Current Music|Loading...]? зачем?

intangible religious benefit

не, не всё ещё потеряно:

The intangible religious benefit must be provided to the donor by an organization organized exclusively for religious purposes, and must be of a type that generally is not sold in a commercial transaction outside the donative context. For example, a donor who, for a payment, is granted admission to a religious ceremony for which there is no admission charge is provided an intangible religious benefit.

ключевое слово - intangible. главное, не оказать случайно tangible religious benefit.

college sports is no charity

okay, what the fuck now?

The donor makes a payment of $75 or less per year and receives only annual membership benefits that consist of:

1. Any rights or privileges (other than the right to purchase tickets for college athletic events).

заметьте, как иезуитски специфично исключены college athletic events. то есть привлекать donations с помощью билетов на профессиональный спорт - пожалуйста. ебаться за медвежонка билеты на porn convention - нет проблем. только ни в коем случае не college sports.

bound together by a common objective directed toward pleasure

кажется, я нашёл подходящую статью. yes we can!

501(c)(7) - Social and Recreation Clubs
Your organization... must be organized for pleasure, recreation, or other similar nonprofitable purpose, and substantially all of its activities must be for this purpose. Personal contact, commingling, and fellowship must exist among members, who must be bound together by a common objective directed toward pleasure or recreation.