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Nonpartisan organizations in the United States

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Mokgatlho o o sa tseyeng letlhakore, mo dipolotiking tsa Amerika, ke mokgatlho o o sa direng dipoelo o o rulagantsweng ke United States Internal Revenue Code (501(c)) o o tshwanelegelang mekgatlho mengwe e e sa direng dipoelo go nna le maemo a go gololwa mo lekgethong ka gonne e ikgapha mo go direng ditiro dingwe tsa sepolotiki tse e di thibetsweng.[1]Boemo jwa "nonpartisan" gantsi bo bontsha tleleimi e e dirilweng ke mekgatlho ka ga bona, kgotsa ke batshwaedi, mme e seng setlhopha sa semmuso go ya ka molao wa Amerika. Go na le moo, mefuta mengwe ya mekgatlho e e sa direng morokotso e ka fa tlase ga ditlhokego tse di farologaneng tsa go ikgapha mo ditirong tsa sepolotiki tse di amanang le ditlhopho, kgotsa e ka nna ya duedisiwa lekgetho go fitlha e nna le seabe mo dipolotiking tsa ditlhopho, ka jalo lefoko leno le tlhomamisa tlhokego ya semolao. Mo bokaong jo, "go sa tseye letlhakore" go raya gore mokgatlho, ka molao wa lekgetho wa US, o thibetswe go tshegetsa kgotsa go ganetsa bontlhopheng ba sepolotiki, makoko, mme mo mabakeng mangwe diboutu tse dingwe jaaka ditshitshinyo, ka tlhamalalo kgotsa ka tsela e e seng ya ka tlhamalalo, mme ga go reye gore mokgatlho o ka se tseye maemo mo dikgannyeng tsa sepolotiki.[2]

501(c)(3) ke tlhaolo ya mekgatlho e e dirang fela ya bodumedi, ya bopelotshweu, ya saense, ya go dira diteko tsa pabalesego ya setšhaba, ya dikwalo, ya thuto, go rotloetsa kgaisano ya metshameko ya bosetšhaba kgotsa ya boditšhabatšhaba, kgotsa go thibela bosetlhogo mo baneng kgotsa mo diphologolong.[3][4]

Gareng ga dithibelo, mekgatlho ya 501(c)(3) ga e a tshwanela go nna le seabe mo matsholong a sepolotiki[5] ka go "tsaya karolo ka tlhamalalo kgotsa ka tsela e e seng ya ka tlhamalalo mo, kgotsa go tsereganya mo, letsholong lengwe le lengwe la sepolotiki mo boemong jwa (kgotsa go nna kgatlhanong le) ntlhopheng ope wa ofisi ya setšhaba e e tlhophilweng." Ga ba a tshwanela go tsenya letsogo mo matloleng a letsholo kgotsa go dira dipolelo tsa phatlalatsa go tshegetsa kgotsa go ganetsa ntlhopheng ope wa maemo a puso.

Le fa go ntse jalo, mekgatlho e e ntseng jalo e ka tlhagisa diforamo tsa setšhaba, ya phasalatsa dikaelo tsa thuto ya batlhophi, le go dira ditiro tse dingwe tsa sepolotiki tse Tirelo ya Lekgetho la ka Fa Gare e di tlhaolang jaaka "tse di sa tseyeng letlhakore". Gape ba ka nna ba dira ditiro tse di "ikaeletsweng go rotloetsa batho go tsaya karolo" mo ditlhophong, tse di jaaka go ikwadisa ga batlhophi, mananeo a katiso, go ntsha ditlhalosetso, le dikgweetso tsa "go tswa mo ditlhophong", fa di dirwa kwantle ga go tsaya letlhakore tse di tla ratang ntlhopheng a le mongwe kgotsa ba le bantsi go feta ba bangwe, kgotsa tse di tla ganetsang bontlhopheng. Fa ba dira dipolelo tsa sepolotiki tsa phatlalatsa ba tlhoka go tlhoma mogopolo mo dintlheng tse di anameng, mme ba se ka ba dira dipapiso magareng ga bontlhopheng.[6] Diforamo tsa setšhaba le ditiro tse dingwe le tsone di laolwa ke melawana e le mmalwa, e e jaaka tlhokego ya go laletsa bontlhopheng botlhe ba ba ka kgonagalang.[7] Mekgatlho ya bopelotshweu ya setšhaba (mme e seng metheo ya poraefete) e ka dira ditiro dingwe tsa go ngoka go tlhotlheletsa molao, fa tiro ya go ngoka e se "karolo e e bonalang" ya ditiro tsa yona ka kakaretso.[8]

Mekgatlo e tlolang melao ya IRS e ka nna ya hlakolwa boemo ba yona ba ho se lefe lekgetho kapa ya hanwa, mme e ka nna ya tobana le dikotlo. Mo godimo ga moo, go fitlha kgotsa go bega ditiro tse di thibetsweng ka tsela e e sa siamang, go ikaegile ka maemo, go ka nna bosenyi mo bathong kgotsa mekgatlhong e e amegang.[9][10]

Mekgatlho ya lekoko

[fetola | Fetola Motswedi]

Phapang le seo, mekgatlho e mengwe e e sa direng dipoelo ga e tsewe e le e e sa tseyeng letlhakore:

501(c)(4) mekgatlho, e e sa duelelweng lekgetho, e dirisiwa fela go rotloetsa katlaatlelo loago, kgotsa mekgatlho ya selegae e e nang le maloko a a lekanyeditsweng mo khamphaning e e rileng, mmasepala, kgotsa mo tikologong, mme e e dirisang madi a e a amogelang mo mekgatlhong ya bopelotshweu, thuto, kgotsa boitlosobodutu.[11] Go farologana le mekgatlho ya 501(c)(3) ba ka nna ba tlhotlheletsa gore go nne le molao le go tsaya karolo mo matsholong a sepolotiki le ditlhopho,[12]mo lebakeng leo ga ba tseye letlhakore.

501 (c) (6) mekgatlo ke sehlopha sa kgwebo, diphaposi tsa kgwebo, le mekgatlo e meng ya kgwebo. Ba ka nna ba se ka ba tsaya letlhakore, mme gape ba ka nna ba nna le seabe mo go tlhotlheletseng le ditiro tse dingwe tsa sepolotiki tsa go tsaya letlhakore mo teng ga melelwane e e rileng, fa fela meneelo e e neelwang ditlhopha tseno e sa gogelwe lekgetho go ya ka selekanyo se meneelo e dirisediwang maikaelelo a sepolotiki ka sone.[13][14]

Mekgatlho e le 527, e le yone e sa duelelweng lekgetho, e ka nna ya buelela dikgang tsa sepolotiki mme e seng bontlhopheng.

Dikomiti tsa tiro ya sepolotiki di ka dira letsholo mo boemong jwa bontlhopheng mme ga di gololwe mo lekgethong.

Dipatlisiso ka ga ditiro tsa lekoko

[fetola | Fetola Motswedi]

Tirelo ya Lekgetho la ka Fa Gare, kgotsa "IRS" (setheo sa puso sa Amerika sa taolo ya lekgetho, go kokoanya le go diragatsa), se ntsha dingongorego go tswa mo setšhabeng gore mokgatlho o o sa direng morokotso o tsere karolo mo ditirong tsa sepolotiki tse di thibetsweng.[15]Ka 2006, IRS e ne ya bolela gore le fa bontsi jwa mekgatlho e e fetang milione o le mongwe ya 501(c)(3) e ne e ikobela melao, e ne e dirile dipatlisiso di le 100 go tsibogela dingongorego tsa paka ya ditlhopho tsa 2004, tse mo go tsone mo dikgetseng di le 59 mo go tse 82 tse di tswetsweng e neng e fitlhetse "maemo mangwe" a tiro e e thibetsweng. E ne e tlhaolwa thata jaaka ditlolo tse dinnye tsa nako e le nngwe, mme ya ntsha mekgatlho e e tlolang molao e e kwadilweng makwalo a kgakololo. E ne ya akanyetsa dikgetsi di le tharo tse di masisi mo e leng gore e ne ya akantsha gore mokgatlho ono o phimolwe boemo jwa go sa duele lekgetho.[16] IRS e ne ya sobokanya ditlolomolao tseno ka tsela e e latelang:

  • Go anamisa dibuka tse di gatisitsweng go rotloetsa maloko go tlhopha ntlhopheng yo o rileng
  • (Ditlolomolao di le 9 di fitlhetswe mo ditatofatsong di le 24)
  • Dithero tsa bodumedi tse di tshegetsang kgotsa tse di ganetsang ntlhopheng (ditlolo di le 12 mo ditatofatsong di le 19)
  • Go tshegetsa kgotsa go ganetsa ntlhopheng ka diteng tsa webo kgotsa dikgokagano (ditlolomolao di le 7 mo go tse 15)
  • Go anamisa dikaelo tse di sa siamang tsa batlhophi kgotsa ditekanyetso tsa bontlhopheng (ditlolomolao di le 4 mo go tse 14)
  • Go phouseta matshwao a letsholo mo dithotong tsa mokgatlho (ditlolomolao di le 9 mo go tse 12)
  • Go naya bontlhopheng bangwe tshwaro e e kgethegileng kwa meletlong ya setšhaba (ditlolomolao di le 9 mo go tse 11)
  • Dikabelo tsa madi mo matsholong a sepolotiki (ditlolomolao di le 5 mo go tse 7)

Ditatofatso tsa go tsaya letlhakore

[fetola | Fetola Motswedi]

Le fa go ne go sa tlhole go tlhomiwa dikiletso go tswa kwa IRS, go nnile le dipolelo di le mmalwa tse di dirilweng phatlalatsa tsa gore mekgatlho e e sa tseyeng letlhakore e ne e dira ditiro tse di thibetsweng tsa go tsaya letlhakore. Dingwe tsa tsone di akaretsa:

Ka 2009, morago ga matlhabisaditlhong a a neng a tlhagelela morago ga go gololwa ga ditheipi di le mmalwa tsa "khamera e e fitlhegileng", boradipolotiki ba Rephaboliki ba ne ba kopa gore go dirwe dipatlisiso tsa IRS tsa Mokgatlho wa Mekgatlho ya Baagi ya Phetogo Jaanong, ba bolela gore mokgatlho o ne o dirile ditiro tse di sa siamang tsa sepolotiki[17] tsa lekoko mmogo le4ud. Ditleleimi di ne tsa batlisisiwa, mme ga go a fitlhelwa sepe se se seng kafa molaong kgotsa tsietso.[18]

Dikereke di ile tsa latofadiwa ka dinako tse dingwe ka go tlhotlheletsa bontlhopheng. Mo dikgetseng di le dintsi ditatofatso di ne di dirwa kgatlhanong le dikereke tsa Bokeresete tse di sa fetogeng ka ntlha ya go tshegetsa bontlhopheng ba ba sa fetogeng.Ka paka ya ditlhopho tsa 2006, Baagi ba Boikarabelo le Maitsholo kwa Washington ba ne ba tlhatlhela ditatofatso kgatlhanong le dikereke di le mmalwa kwa Kansas le Minnesota, mme dipatlisiso tse dingwe di ne tsa bulwa kwa California, Missouri le Ohio.[19]

Ka 2008 bangwe ba balwela-ditshwanelo tsa basodoma ba ne ba kopa gore IRS e phimole maemo a Kereke ya ga Jesu Keresete ya Baitshepi ba Malatsi a Bofelo (LDS Church) a go sa duelelwe lekgetho ka ntlha ya go nna le seabe ga yone mo Tshitshinyong ya California 8, e leng maiteko a go baakanya Molaotheo wa California go letlelela fela manyalo a batho ba bong jo bo sa tshwaneng.[20] [21]Kereke e ne ya araba ka gore ke maloko ka bongwe, e seng kereke ka boyone, e e neng e neetse madi mo letsholong la go ema Tshitshinyo 8 nokeng, le gore go ngoka gope fela go go neng go dirwa mo kgannyeng eno go ne go letleletswe ka gonne go ne go se "bogolo" go lekana le madi a Kereke ka kakaretso.[22]

Ka dinako tse dingwe, IRS, kgotsa lekoko le le dirang ditatofatso tsa go tsaya letlhakore, ka bolone le latofadiwa ka go dira go ya ka lenaneo la sepolotiki. Kereke ya Episcopal ya Baitshepi Botlhe kwa Pasadena, kwa California e ne ya batlisisiwa ka ga thero e e neng e le kgatlhanong le ntwa e e neng e tsosa kganetsano e e neng e akanngwa fela fa gare ga George W. Bush le John Kerry e e neng e tsamaisiwa ke Jesu Keresete. IRS e ne ya swetsa ka gore thero e ne e tlola molao wa lekgetho mme ga e a ka ya tlhalosa tshwetso ya yone, mme ga e a ka ya tsaya kgato epe kgatlhanong le kereke. Kereke, le yone, e ne ya latofatsa IRS ka go tsenelela mo dipolotiking mme ya kopa maitshwarelo.[23]

Mo godimo ga moo, go na le matshwenyego a gore go baya IRS mo tirong ya go tlhaola puo e e rileng jaaka ya sepolotiki kgotsa e e seng ya sepolotiki go tsenya kotsi ya go gatelela puo e e sireleditsweng, e leng se se tla tlolang netefaletso ya molaotheo ya First Amendment ya kgololesego ya puo.[24]Ka 2008 Alliance Defense Fund, mokgatlho wa Bokeresete o o sa fetogeng, o ne wa thapa dikereke di le 35 go ​​tshwara dithero tse di neng di rotloetsa phuthego ya tsone go tlhopha John McCain mo ditlhophong tsa boporesidente tsa United States, e le tiro ya go sa utlweng ga baagi, ka boikaelelo jwa go dira kgetse ya teko ka maatla a IRS a go thibela bontlhopheng go[25]. Ka fa letlhakoreng le lengwe, ba bangwe ba bolela gore go letlelela dikereke go ema bontlhopheng nokeng go tla tlola molao o mongwe wa First Amendment, e leng Polelo ya go Tlhoma, e e ranolwang e le go thibela go newa ditiro tsa sepolotiki tse di dirwang ke ditheo tsa bodumedi maemo a go sa duele lekgetho.[26]

  1. ↑ 26 U.S.C. § 501(c)
  2. ↑ "IRS Rules Allow Nonpartisan Voter Education and Participation Activity by Charities". NP Action.
  3. ↑ Exempt Purposes - Internal Revenue Code Section 501(c)(3)
  4. ↑ IRS Publication 557 "Tax-Exempt Status For Your Organization", Page 19, (Rev. June 2008), Cat. No 46573C., Retrieved 3/9/2009
  5. ↑ "The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations". Irs.gov. 2009-05-11. Retrieved 2009-05-28.
  6. ↑ "Legal Rules for Nonpartisan Voter Education, Outreach, and Participation by Nonprofits". NP Action.
  7. ↑ "Legal Rules for Nonpartisan Voter Education, Outreach, and Participation by Nonprofits". NP Action.
  8. ↑ "Political and Lobbying Activities". Irs.gov. 2009-05-11. Archived from the original on 2009-05-07. Retrieved 2009-05-28.
  9. ↑ "Political and Lobbying Activities". Irs.gov. 2009-05-11. Archived from the original on 2009-05-07. Retrieved 2009-05-28.
  10. ↑ "Exemption Requirements". Irs.gov. 2009-05-11
  11. ↑ See 26 U.S.C. § 501(c)(4)(A)
  12. ↑ "FAQ's - 501(c)(4) Status for Nonprofit Organizations". T-tlaw.com. Archived from the original on 2009-06-24. Retrieved 2009-05-28.
  13. ↑ MacKenzie Canter, III (2009). "Primer on Federal Tax Rules Pertaining to Lobbying". Copilevitz & Canter, LLC.
  14. ↑ MacKenzie Canter, III (2009). "Primer on Federal Tax Rules Pertaining to Lobbying". Copilevitz & Canter, LLC.
  15. ↑ "IRS Releases New Guidance and Results of Political Intervention Examinations". Internal Revenue Service. 2006-02-24.
  16. ↑ "IRS Releases New Guidance and Results of Political Intervention Examinations". Internal Revenue Service. 2006-02-24.
  17. ↑ CRS report: ACORN didn't break law Politico; December 23, 2009
  18. ↑ Joshua Rhett Miller (2009-09-14). "Republican Lawmakers Turn Up the Heat on ACORN". Fox News.
  19. ↑ Stephanie Strom (2006-10-26). "Watchdog Group Accuses Churches of Political Action". New York Times.
  20. ↑ Anita Vogel (2008-11-07). "Protests Over Gay-Marriage Ban Escalate in California". Fox News.
  21. ↑ David J. Jefferson (2008-11-15). "How Getting Married Made Me An Activist". Newsweek.
  22. ↑ Chino Blanco (2009-05-08). "The LDS Church, Proposition 8, and the Federal Law of Charities". Latter Day Main Street.
  23. ↑ Stephanie Strom (2006-10-26). "Watchdog Group Accuses Churches of Political Action". New York Times.
  24. ↑ Charles C. Haynes. "The Case Against All Saints: Has The IRS Gone Too Far?". First Amendment Center.
  25. ↑ Jane Lampman (2008-09-26). "Pulpit politics: Pastors to defy IRS". Christian Science Monitor.
  26. ↑ Jane Lampman (2008-09-26). "Pulpit politics: Pastors to defy IRS". Christian Science Monitor.
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