公告2021-56建议第501(c)(3)条豁免有限责任公司标准

税收警报  | 

作者:RSM US LLP


美国国税局最近发布了一份 注意2021 - 56该报告将于11月11日在IRB 2021-45上发表. 8, 2021, setting forth standards that a limited liability company (LLC) must satisfy to receive a determination letter recognizing it as exempt from federal income tax under section 501(a) and described in section 501(c)(3). The notice does not affect any LLCs currently recognized as described in section 501(c)(3); however, 它适用于任何提交表格1023的有限责任公司, 根据《最新威尼斯安卓版下载》第501(c)(3)条申请承认豁免后,10月. 21, 2021.

Background

国内有限责任公司通常被称为Reg下的合格实体. 部分301.7701 - 3 (a), 像这样, 要么(1)被忽视的实体, (2)公司或(3)合伙企业.S. 所得税的目的. A domestic LLC that does not file an election generally is a disregarded entity if it has a single member, 如果有两个或两个以上成员,则为合伙企业. 国内有限责任公司如果有一个或多个成员,一般可以选择被归类为公司, 或者至少有两名成员的合伙企业. 然而,根据Reg. 部分301.7701 - 3 (c) (1) (v)(一), 已确定的有限责任公司, 或者声称是, exempt from tax under section 501(a) is treated as having made an election to be classified as a corporation.

The section 501(c)(3) regulations do not specifically address LLCs or how such entities can satisfy the organizational requirements for exemption. 从历史上看,IRS确定代理遵循 有限责任公司参考指南 和相应的 指令,向有限责任公司发出裁定函. 一般, 这些内部指南要求有限责任公司的每一个成员都要在第501(c)(3)条中描述。, 政府单位或国家或其政治分支的全资机构. 

公告2021-56有限责任公司豁免标准第501(c)(3)条 

有限责任公司在10月之后提交表格1023. 21、2021年必须遵守第3条.2和3.第03号公告, 除了第501(c)(3)条的一般要求外, 为了收到根据第501(c)(3)条发出的有利裁定函.

第三节.02 sets forth four provisions required to be in an LLC’s articles of organization and operating agreement:

  1. Each member of the LLC must be either (i) an organization described in section 501(c)(3) and exempt from taxation under section 501(a), or (ii) a governmental unit described in section 170(c)(1) (or wholly-owned instrumentality of such a governmental unit).
  2. 表达Reg中规定的慈善目的和慈善解散条款. 部分1.501 (c) (3) 1 (b)(1)和(4).
  3. 如果有限责任公司打算成为私人基金会, 第42章第508(e)(1)条所述的明确规定.
  4. An acceptable contingency plan in the event that one or more members ceases to be section 501(c)(3) organizations or governmental units (e.g., 暂停会员权利,直至会员重新获得第501(c)(3)条地位的承认。.

To the extent that state LLC law prohibits the addition of any of these provisions to the articles of organization, the LLC will meet the requirements of this section if the operating agreement contains the required provisions. 除了, 也不是组织章程, 经营协议不得包含与前项不一致之规定.

第三节.03 requires the LLC to represent that all provisions in its articles of organization and operating agreement are consistent with the applicable state LLC law and are largely enforceable.

征求公众意见

除了就通知中所列标准征求意见外, 税务局特别要求就下列事项提出意见:

  1. Potential advantages and disadvantages for structuring charitable entities as LLCs rather than as state non-profit corporations or charitable trusts.
  2. Degree of application of state laws regulating charitable assets to those held by LLCs as compared to those held by trusts or state non-profit corporations.
  3. Whether states that require LLCs to have a profit-seeking enterprise permit an LLC to be formed exclusively for section 501(c)(3) purposes.
  4. Whether states that require distribution of net assets to LLC members would permit and enforce a disclaimer that would result in assigning or transferring their interests to another section 501(c)(3) organization.
  5. Whether any state laws satisfy the dissolution and section 508(e) requirements for charitable LLCs and whether there is any reason to not require the provisions in both the articles of organization and the operating agreement.
  6. 因为有些州限制有限责任公司章程中可以包含的语言, 是否应该更新相关法规以适应这些州的法律, and whether it matters if a state does not require the operating agreement to be filed with the state.
  7. Whether states that have nonprofit LLC laws restrict charitable LLCs to formation under that law or permit them to be formed under the state’s general LLC law.
  8. Whether manager-managed LLCs should be treated the same way as member-managed LLCs for section 501(c)(3) purposes, 以及有限责任公司经理是否应被视为管理人员, e.g.,以第42章为目的.
  9. Whether there are other provisions of LLC law in one or more states that may affect the ability of an LLC to qualify under section 501(c)(3).
  10. Whether any specific provisions should be included in an LLC’s articles of organization and operating agreement in addition to, 或代替, 这上面所讨论的.
  11. Whether there are circumstances in which an LLC seeking recognition under section 501(c)(3) should be permitted to have members that are not section 501(c)(3) organizations, 政府单位或政府单位的全资机构.

The IRS also requests comments as to whether there should be special requirements or considerations for LLCs applying for recognition of exemption under other paragraphs of section 501(c).

所有意见应在2月2日前提交. 6, 2022.

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本文由亚历山德拉·米切尔撰写,最初发表于2021年10月22日.
2021年RSM us LLP. 保留所有权利.
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