2019\u5e7407\u670808\u65e5 10:41 \u6765\u6e90\uff1a\u4e2d\u5171\u4e2d\u592e\u515a\u6821\uff08\u56fd\u5bb6\u884c\u653f\u5b66\u9662\uff09\u5b66\u62a5 2019\u5e74\u7b2c3\u671f \u4f5c\u8005\uff1a\u5218\u6587\u4fed \u9648\u8d85\u8d24<\/p>\n
\u3000[\u6458\u8981]<\/strong> \u7f8e\u56fd\u667a\u5e93\u6709\u5176\u72ec\u7279\u7684\u5efa\u8bbe\u4e0e\u53d1\u5c55\u80cc\u666f\u3002\u7f8e\u56fd\u667a\u5e93\u5efa\u8bbe\u5177\u6709\u8fd0\u8425\u7ba1\u7406\u89c4\u8303\u5316\u4e13\u4e1a\u5316\u3001\u670d\u52a1\u5b9a\u4f4d\u7cbe\u51c6\u3001\u4eba\u624d\u7ba1\u7406\u673a\u5236\u72ec\u7279\u3001\u6210\u679c\u591a\u5c42\u6b21\u8f6c\u5316\u3001\u6ce8\u91cd\u73b0\u4ee3\u79d1\u5b66\u7814\u7a76\u65b9\u6cd5\u7684\u4f7f\u7528\u3001\u89c6\u91ce\u56fd\u9645\u5316\u7b49\u7279\u70b9\u3002\u667a\u5e93\u5df2\u6210\u4e3a\u7f8e\u56fd\u653f\u6cbb\u4f53\u7cfb\u4e4b\u5916\u7684\u201c\u7b2c\u56db\u79cd\u6743\u529b\u201d\uff0c\u4f46\u5176\u53d1\u5c55\u4e5f\u5b58\u5728\u7740\u4e00\u4e9b\u96be\u4ee5\u514b\u670d\u7684\u5f0a\u7aef\u3002\u515a\u7684\u5341\u516b\u5927\u540e\uff0c\u4e2d\u56fd\u667a\u5e93\u5448\u73b0\u826f\u597d\u7684\u53d1\u5c55\u52bf\u5934\uff0c\u53d1\u5c55\u901f\u5ea6\u5feb\u3001\u7c7b\u578b\u9010\u6e10\u591a\u5143\u5316\u3001\u653f\u7b56\u5f71\u54cd\u529b\u4e5f\u9010\u6e10\u589e\u5927\u3002\u4e2d\u56fd\u667a\u5e93\u53d1\u5c55\u9700\u8981\u5b8c\u5584\u7684\u6cd5\u5f8b\u5236\u5ea6\u505a\u4fdd\u969c\uff0c\u5728\u804c\u80fd\u5b9a\u4f4d\u4e0a\u8981\u4f53\u73b0\u81ea\u8eab\u7279\u8272\u548c\u4f18\u52bf\uff0c\u9700\u8981\u9ad8\u7d20\u8d28\u7684\u4eba\u624d\u505a\u652f\u6491\uff0c\u6ce8\u91cd\u505a\u597d\u6210\u679c\u63a8\u4ecb\u4e0e\u8f6c\u5316\uff0c\u8fd0\u7528\u73b0\u4ee3\u79d1\u5b66\u65b9\u6cd5\uff0c\u4ee5\u5f00\u653e\u7684\u7406\u5ff5\u6253\u9020\u4ea4\u6d41\u5e73\u53f0\u3002<\/p>\n \u3000[\u5173\u952e\u8bcd]<\/strong> \u7f8e\u56fd\uff1b\u667a\u5e93\uff1b\u5efa\u8bbe\uff1b\u53d1\u5c55<\/p>\n \u3000[\u4f5c\u8005\u7b80\u4ecb]<\/strong> \u5218\u6587\u4fed\uff081963-\uff09\uff0c\u7537\uff0c\u5c71\u4e1c\u65b0\u6cf0\u4eba\uff0c\u7ecf\u6d4e\u5b66\u7855\u58eb\uff0c\u4e2d\u5171\u9752\u5c9b\u5e02\u59d4\u515a\u6821\u7ba1\u7406\u5b66\u6559\u7814\u90e8\u4e3b\u4efb\u3001\u9752\u5c9b\u5e02\u60c5\u7814\u7a76\u4e2d\u5fc3\u4e3b\u4efb\u3001\u6559\u6388\uff1b\u9648\u8d85\u8d24\uff081979-\uff09\uff0c\u5973\uff0c\u5e7f\u897f\u68a7\u5dde\u4eba\uff0c\u7ba1\u7406\u5b66\u535a\u58eb\uff0c\u4e2d\u5171\u9752\u5c9b\u5e02\u59d4\u515a\u6821\u7ba1\u7406\u5b66\u6559\u7814\u90e8\u526f\u6559\u6388\u3002<\/p>\n \u3000\u3000\u4e3a\u5e94\u5bf9\u4e00\u6218\u3001\u4e8c\u6218\u53ca\u6218\u540e\u56fd\u5185\u5404\u79cd\u793e\u4f1a\u77db\u76fe\u4ee5\u53ca\u51b7\u6218\u5f62\u6210\u7684\u590d\u6742\u56fd\u9645\u95ee\u9898\uff0c\u7f8e\u56fd\u667a\u5e93\u5feb\u901f\u53d1\u5c55\uff0c\u4e3a\u653f\u5e9c\u63d0\u4f9b\u7efc\u5408\u6027\u3001\u524d\u77bb\u6027\u7684\u51b3\u7b56\u5efa\u8bae\u3002\u968f\u7740\u5236\u5ea6\u548c\u6cd5\u5f8b\u7684\u5065\u5168\uff0c\u5927\u91cf\u4eba\u624d\u548c\u5404\u7c7b\u57fa\u91d1\u6d8c\u5165\u667a\u5e93\uff0c\u52a0\u901f\u4e86\u667a\u5e93\u7684\u84ec\u52c3\u53d1\u5c55\uff0c\u540c\u65f6\uff0c\u9ad8\u8d28\u91cf\u7684\u667a\u5e93\u7814\u7a76\u6210\u679c\u5bf9\u653f\u5e9c\u51b3\u7b56\u548c\u793e\u4f1a\u516c\u4f17\u5f71\u54cd\u4e5f\u65e5\u76ca\u5f70\u663e\uff0c\u7f8e\u56fd\u5df2\u6210\u4e3a\u5f53\u4eca\u4e16\u754c\u667a\u5e93\u6700\u53d1\u8fbe\u3001\u6700\u5177\u5f71\u54cd\u529b\u7684\u56fd\u5bb6\u3002<\/p>\n \u4e00\u3001\u7f8e\u56fd\u667a\u5e93\u5efa\u8bbe\u7ecf\u9a8c<\/strong><\/p>\n \u3000\u3000\u7ecf\u8fc7100\u591a\u5e74\u7684\u53d1\u5c55\uff0c\u7f8e\u56fd\u667a\u5e93\u5728\u63d0\u4f9b\u4e13\u4e1a\u5316\u7684\u653f\u7b56\u5efa\u8bae\u3001\u63a8\u5e7f\u653f\u5e9c\u65b0\u653f\u3001\u5f15\u5bfc\u793e\u4f1a\u8206\u8bba\u548c\u57f9\u517b\u653f\u5e9c\u540e\u5907\u4eba\u624d\u7b49\u65b9\u9762\u53d1\u6325\u7740\u8d8a\u6765\u8d8a\u91cd\u8981\u7684\u4f5c\u7528[1]\u3002\u7f8e\u56fd\u667a\u5e93\u5efa\u8bbe\u5448\u73b0\u51fa\u4ee5\u4e0b\u51e0\u5927\u7279\u70b9\uff1a<\/p>\n \u3000\u3000\uff08\u4e00\uff09\u89c4\u8303\u5316\u548c\u4e13\u4e1a\u5316\u7684\u8fd0\u8425\u7ba1\u7406<\/p>\n \u3000\u3000\u300a\u8054\u90a6\u653f\u7b56\u54a8\u8be2\u59d4\u5458\u4f1a\u6cd5\u300b\u3001\u300a\u7f8e\u56fd\u8054\u90a6\u6240\u5f97\u7a0e\u6cd5\u300b\u7b49\u5bf9\u667a\u5e93\u7684\u653f\u5e9c\u51b3\u7b56\u54a8\u8be2\u673a\u6784\u6027\u8d28\u53ca\u514d\u7a0e\u6761\u4ef6\u4f5c\u4e86\u660e\u786e\u7684\u89c4\u5b9a\uff0c\u667a\u5e93\u5728\u6ce8\u518c\u7533\u8bf7\u3001\u8d22\u52a1\u62a5\u544a\u3001\u52df\u6350\u7b49\u65b9\u9762\u4e5f\u53d7\u6cd5\u5f8b\u7684\u4e25\u683c\u7ea6\u675f\uff0c\u5982\u58f0\u660e\u6587\u4ef6\u9020\u5047\u3001\u8d22\u52a1\u62a5\u544a\u672a\u516c\u793a\u6216\u6b8b\u7f3a\u3001\u672a\u6ce8\u518c\u800c\u64c5\u81ea\u529d\u52df\u7b49\u8fdd\u6cd5\u884c\u4e3a\uff0c\u5747\u4f1a\u88ab\u8ffd\u7a76\u76f8\u5e94\u7684\u6cd5\u5f8b\u8d23\u4efb[2]\u3002\u4e0d\u65ad\u5b8c\u5584\u7684\u6cd5\u5f8b\u5236\u5ea6\uff0c\u6210\u4e3a\u7f8e\u56fd\u667a\u5e93\u89c4\u8303\u5316\u53d1\u5c55\u7684\u91cd\u8981\u4fdd\u969c\u3002\u7f8e\u56fd\u9ad8\u7aef\u667a\u5e93\u8d44\u91d1\u6765\u6e90\u591a\u5143\u5316\uff0c\u5df2\u5f62\u6210\u4ee5\u4f01\u4e1a\u3001\u57fa\u91d1\u4f1a\u3001\u4e2a\u4eba\u7b49\u793e\u4f1a\u6350\u8d60\uff0c\u653f\u5e9c\u8d44\u52a9\u3001\u59d4\u6258\u9879\u76ee\u7814\u7a76\u7ecf\u8d39\u3001\u5e02\u573a\u5316\u6536\u76ca\u3001\u56fd\u5916\u6350\u52a9\u7b49\u7b79\u8d44\u6e20\u9053\u3002\u5982\u5e03\u9c81\u91d1\u65af\u5b66\u4f1a\uff0c\u6bcf\u5e74\u9884\u7b97\u9ad8\u8fbe1\u4ebf\u7f8e\u5143\uff0c\u5176\u4e2d75%\u7528\u4e8e\u9879\u76ee\u7ecf\u8d39\u7814\u7a76\u3002\u9884\u7b97\u4e2d80%\u6765\u81ea\u4e2a\u4eba\u3001\u57fa\u91d1\u4f1a\u3001\u67d0\u4e9b\u56fd\u5bb6\u653f\u5e9c\u7684\u6350\u52a9\uff0c\u5176\u4f59\u5219\u6765\u81ea\u7406\u8d22\u3001\u57f9\u8bad\u3001\u51fa\u7248\u7269\u6536\u5165\u3002\u7f8e\u56fd\u9ad8\u7aef\u667a\u5e93\u7ec4\u7ec7\u7ed3\u6784\u6241\u5e73\u5316\uff0c\u4ee5\u7406\u4e8b\u4f1a\u4f5c\u4e3a\u51b3\u7b56\u673a\u6784\uff0c\u7406\u4e8b\u4f1a\u6210\u5458\u5f80\u5f80\u56ca\u62ec\u80fd\u7ed9\u667a\u5e93\u5e26\u6765\u91cd\u8981\u8d44\u6e90\u7684\u653f\u5e9c\u9ad8\u5b98\u3001\u793e\u4f1a\u540d\u6d41\u53ca\u5b66\u672f\u4e13\u5bb6\u7b49\u3002<\/p>\n \u3000\u3000\uff08\u4e8c\uff09\u7cbe\u51c6\u7684\u667a\u5e93\u670d\u52a1\u5b9a\u4f4d<\/p>\n \u3000\u3000\u4ece\u6574\u4f53\u770b\uff0c\u7f8e\u56fd\u667a\u5e93\u7814\u7a76\u8bfe\u9898\u8986\u76d6\u5e7f\u6cdb\u3002\u4ece\u4f20\u7edf\u7684\u9886\u57df\u5982\u7ecf\u6d4e\u3001\u653f\u6cbb\u3001\u6559\u80b2\u3001\u519b\u4e8b\u548c\u5916\u4ea4\u7b49\uff0c\u5230\u524d\u6cbf\u79d1\u6280\u8bae\u9898\u5982\u6c14\u5019\u53d8\u5316\u3001\u73af\u5883\u4fdd\u62a4\u7b49\uff0c\u5747\u88ab\u7eb3\u5165\u91cd\u70b9\u7814\u7a76\u8303\u56f4\u3002\u5177\u4f53\u5230\u67d0\u4e2a\u667a\u5e93\uff0c\u4ed6\u4eec\u5f80\u5f80\u7279\u8272\u9c9c\u660e\uff0c\u805a\u7126\u4e8e\u67d0\u4e00\u9886\u57df\u6216\u7279\u5b9a\u670d\u52a1\u5bf9\u8c61\uff0c\u7814\u7a76\u65b9\u5411\u548c\u4e3b\u9898\u66f4\u52a0\u660e\u786e\uff0c\u7a81\u51fa\u81ea\u8eab\u4f18\u52bf\u548c\u4e13\u957f\uff0c\u5728\u81ea\u5df1\u9886\u57df\u7684\u7814\u7a76\u6210\u679c\u66f4\u5177\u6743\u5a01\u6027\u3002\u4f8b\u5982\uff1a\u5916\u4ea4\u59d4\u5458\u4f1a\u4e13\u6ce8\u4e8e\u56fd\u9645\u6218\u7565\u4e0e\u5916\u4ea4\u653f\u7b56\u65b9\u9762\u7684\u7814\u7a76\uff1b\u5170\u5fb7\u516c\u53f8\u5219\u4fa7\u91cd\u4e8e\u56fd\u9632\u519b\u4e8b\u53ca\u79d1\u6280\u53d1\u5c55\u6218\u7565\u65b9\u9762\uff0c\u4e14\u8fd9\u4e9b\u65b9\u9762\u7684\u7814\u7a76\u6210\u679c\u6781\u5177\u6743\u5a01\u6027\u3002\u4f17\u591a\u7684\u5730\u65b9\u6027\u3001\u4e2d\u5c0f\u578b\u667a\u5e93\u673a\u6784\u66f4\u662f\u5982\u6b64\u3002<\/p>\n \u3000\u3000\uff08\u4e09\uff09\u72ec\u7279\u7684\u4eba\u624d\u7ba1\u7406\u673a\u5236<\/p>\n 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\u3000\u3000[2]\u6c88\u8fdb\u5efa.\u7f8e\u56fd\u667a\u5e93\u7684\u6cd5\u5f8b\u8d23\u4efb\u4e0e\u6cd5\u5f8b\u7ea6\u675f\u521d\u63a2[J].\u667a\u5e93\u7406\u8bba\u4e0e\u5b9e\u8df5\uff0c2016\uff0c(1).<\/p>\n \u3000\u3000\u8054\u90a6\u59d4\u5458\u4f1a\u6cd5[EB\/OL].\u767e\u5ea6\u6587\u5e93\uff0chttp:\/\/wenku.baidu.com\/link?url=txysHcqKW_5BnirDpq9YmPUT3wLxEfB0lq5dVp-OLVeOFGKcHlHNcw5iOW4w_Osx0hNplFnuHsTuSlMJ6wZOTN1tQL_Rxwzf_WdRamlNaB3\uff0c2015-12-20.<\/p>\n \u3000\u3000\u7f8e\u56fd\u8054\u90a6\u6240\u5f97\u7a0e\u6cd5[EB\/OL].\u7ef4\u57fa\u767e\u79d1\uff0c https:\/\/en.wikipedia.org\/wiki\/ 501(c)_organization\uff0c 2015-12-20.<\/p>\n \u3000\u3000\u7f8e\u56fd\u8054\u90a6\u6240\u5f97\u7a0e\u6cd5170\uff08b\uff09(1)(A)(vi)[EB\/OL].\u7f8e\u56fd\u7a0e\u52a1\u5c40\uff0chttps:\/\/www.irs.gov\/irm\/ part7\/irm_07-026-003.html\uff0c2015-12-20.<\/p>\n 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