Makoleji ena akusowa mwayi wopeza ndalama za msonkho wamagetsi oyera.

Zosamveka m'malamulo amisonkho a Purezidenti Joe Biden ndi nyengo zitha kuletsa mayunivesite ena aboma kupanga ndalama mamiliyoni a madola pamisonkho yoyera yamagetsi.
Makoleji ndi mayunivesite nthawi zambiri sakhala ndi ngongole zamisonkho, motero njira yolipira mwachindunji - kapena pomwe ngongole zitha kuonedwa kuti ndi zobweza - zimapatsa mabungwe 501(c)(3) mwayi wopezerapo mwayi.
Komabe, si mayunivesite onse aboma omwe ali ndi udindo wa 501 (c) (3), ndipo lamulo likalemba mndandanda wamagulu ofunikira, silimatchula mabungwe omwe amatengedwa kuti ndi mabungwe aboma.
Makoleji ambiri akuyimitsa mapulogalamu mpaka Treasury ndi IRS malangizo amveka bwino, pokhapokha ngati makoleji atsimikiza kuti ali oyenerera.
Ben Davidson, mkulu wa kusanthula ndondomeko zamisonkho komanso mlangizi wa yunivesite ya North Carolina ku Chapel Hill, adati pali "chiwopsezo chachikulu" potanthauzira zida za boma ngati malamulo opanda chitsogozo.
Treasury idakana kuyankhapo ngati mabungwe aboma ali oyenera kulipira mwachindunji podikirira chitsogozo.
Makoleji kapena mayunivesite omwe alibe ndalama zosagwirizana ndi bizinesi kapena UBIT atha kupereka njira zolipirira mwachindunji pansi pa gawo 6417. Mabungwe omwe ali ndi UBIT atha kuyitanitsa ndalama zomwe amapeza pamisonkho, koma ngati UBIT ipitilira ngongoleyo, pamapeto pake amalipira kusiyana.
Kutengera momwe yunivesite yapagulu imakhazikitsidwa m'boma lake, imatha kusankhidwa ngati gawo la dzikolo, nthambi yandale, kapena bungwe la dzikolo.Mabungwe omwe ali mbali yofunikira ya boma kapena mphamvu zandale ali ndi ufulu wolandira malipiro olunjika.
"Dziko lililonse limakhala ndi misonkho yakeyake, zomwe zimapangitsa kuti zinthu ziziwoneka zosiyanasiyana kuposa momwe ndimaganizira kuti owonera misonkho nthawi zina amakumbukira," atero a Lindsey Tepe, wachiwiri kwa wachiwiri kwa purezidenti wa boma pa Institute of State and Land resources.Grant University.
Mabungwe ena omwe amatengedwa kuti ndi mabungwe amalandiranso udindo wa 501(c)(3) payekhapayekha kudzera pamaziko awo kapena mabungwe ena kuti achepetse malipoti amisonkho, adatero Tepe.
Komabe, Davidson adati masukulu ambiri safunikira kudziwa momwe amagawidwira, ndipo ambiri sadziwa ngati sanalandire lingaliro la IRS.Malinga ndi iye, UNC ilibe kusagwirizana ndi malamulo.
Chisankho chachindunji chimachotsanso ziletso zomwe zili mu Gawo 50(b)(3) zomwe zimaletsa anthu oyenerera kulandira ngongole ya msonkho kwa mabungwe omwe salipira msonkho.Gawoli lili ndi zida.Komabe, ziletsozi sizinachotsedwe kwa okhometsa msonkho omwe akufuna kugulitsa ngongole zawo zamisonkho pogwiritsa ntchito njira yosinthira, zomwe zimalepheretsa mabungwe kuti azilipira kapena kusamutsa ndipo sangathe kusamutsa ngongole zilizonse, Davidson adatero.Kupanga ndalama.
M'mbuyomu, mabungwe monga akuluakulu aboma, mayunivesite aboma, ndi maboma a Native America ndi maboma am'madera adachotsedwa pamisonkho yamaprojekiti amphamvu zongowonjezwdwa.
Koma malamulo amisonkho ndi nyengo ataperekedwa, mabungwe osakhoma msonkho adakhala oyenerera kulandira ziwongola dzanja zosiyanasiyana zamapulojekiti amagetsi oyera monga mapaki amagetsi, mphamvu zomanga zobiriwira, komanso kusunga mphamvu.
"Ndi vuto la nkhuku ndi dzira - tiyenera kuwona zomwe malamulo amalola," adatero Tepe ponena za ntchito zomwe bungweli likufuna.
Chigamulo cha nthawi yopangira ndalama za msonkho chidzadalira polojekitiyi.Kwa ena, polojekitiyo singakhalepo popanda malipiro achindunji, pamene ena adzayang'aniridwa ntchitoyo ikatha.
Tepe adati makoleji ndi mayunivesite akukambirana za momwe ngongolezo zikugwirizanirana ndi ndondomeko zachitukuko za boma ndi zakomweko.Makoleji ambiri ali ndi chaka chandalama kuyambira pa Julayi 1 mpaka Juni 30, kotero sangathe kuchita zisankho.
Ogwira ntchito m'mafakitale adanena kuti kuchotsedwa kwa zida pamndandanda wovomerezeka kunali kulakwitsa kolemba ndipo Treasury inali ndi ufulu wowongolera.
Colorado, Connecticut, Maine, ndi Pennsylvania adapemphanso kuti afotokozeredwe m'kalata yofotokoza ngati mabungwe monga mayunivesite aboma ndi zipatala zaboma atha kulandira malipiro achindunji.
"Zikuwonekeratu kuti Congress ikufuna kuti mayunivesite aboma atenge nawo gawo pazolimbikitsa izi ndikuganiza momwe angakonzekerere madera awo m'njira yopatsa mphamvu," adatero Tepe.
Popanda malipiro achindunji, mabungwe ayenera kuganizira za chilungamo cha msonkho, atero a Michael Kelcher, phungu wamkulu wazamalamulo komanso wotsogolera polojekiti ya msonkho wa nyengo ku NYU Law School Center for Tax Law.
Komabe, ngakhale kuti misonkho "imagwira ntchito bwino pamapulogalamu akuluakulu," mitundu ya mapulogalamu omwe mayunivesite aboma ndi mabungwe ena aboma adzakhazikitsa angakhale ochepa kwambiri kuti akwaniritse misonkho - apo ayi, bungweli liyenera kuchepetsa ngongoleyo, adatero Kercher.chifukwa ambiri mwa chifuniro amapita kwa osunga ndalama mu mawonekedwe a misonkho.
To contact the editors responsible for this article: Meg Shreve at mshreve@bloombergindustry.com, Butch Mayer at bmaier@bloombergindustry.com