????? 501(c)(3)

????? 501(c)(3) ?? ???? ?? ????? ?????? ?? ????? ??? ????? ?? ?? ??? ??? ?? ???????? ??????? ?? ????? ????? ?????????? ????? ?????? 501(c)(3) ?? ????? 26 ?? ????? ???????? ???????. ??? ????? ?? 29 ???? ?? 501(c) ?????? ??? ????? ?? ???????? ??????? .

????? ????????? ???????? 501(c)(3) ??? ???????? ??????? ???????? ????? ?????? ????? ?? ????? ?? ????? ?? ????? ?? ??????? ? ?????? ????? ????? ? ?? ????? ???????? ???????? ??????? ?? ??????? ??????? ????? ?????? ??? ??????? ?? ?????? ?? ????????? . ????? ??????? 501(c)(3) ????? ??? ?? ????? ?? ????? ?? ????? ??????? ??? ????? ????? ???? ??? ???? ???????. ^[1]^[2] ???? ????? ?????? ????? - ????? ????? ?????? ???? ????? ???? ≪??????≫ ????????. ^[3]^[4]^[5]^[6]^[7]

??????? [ ??? ]

^ "Exempt Purposes ? Internal Revenue Code Section 501(c)(3)" . irs.gov . ????? ?? ????? ?? 2020-05-19.
^ IRS Publication 557 "Tax-Exempt Status For Your Organization", Page 19, (Rev. June 2008), Cat. No 46573C. , Retrieved March 9, 2009. ???? ?????? 2020-05-11 ?? Wayback Machine
^ Hopkins? Bruce R. (2011)? The Law of Tax-Exempt Organizations (?. 10)? John Wiley and Sons? ?. 879? ISBN : 978-0-470-60217-1
^ Judith S. Ballan, "How To Aid a Foreign Charity Through an 'American Friends of' Organization", in Proceedings of the Twenty-Third New York University Conference on Tax Planning.
^ "Legal Dimensions of International Grantmaking: How a Private Foundation Can Use "Friends of" Organizations" . Usig.org. ????? ?? ????? ?? 2011-09-16 . ???? ???? ?????? 2011-06-07 .
^ "Meet the expert: Suzanne M. Reisman, Law Offices of Suzanne M. Reisman" . Giving Insights. 3 ???? 2010. ????? ?? ????? ?? 2011-08-17 . ???? ???? ?????? 2011-06-07 .
^ Larkin? Richard F.? DiTommaso? Marie (2011)? Wiley Not-for-Profit GAAP 2011: Interpretation and Application of Generally Accepted Accounting Principles ? John Wiley and Sons? ?. Ch.11? ISBN : 978-0-470-55445-6

????? ?????? [ ??? ]

????? ?? ????? ????? ?? ??????? . ???? ????????? ???????? .

????? 501(c)(3) ?? ???????? ??????? :

??? ?????? ????? ?? ?????.

??? ???? ????? ?? ????? ?? ????? ??????? ????? ???????. ????? ???? ?? ???????.

[1] "Exempt Purposes ? Internal Revenue Code Section 501(c)(3)" . irs.gov . ????? ?? ????? ?? 2020-05-19.

[2] IRS Publication 557 "Tax-Exempt Status For Your Organization", Page 19, (Rev. June 2008), Cat. No 46573C. , Retrieved March 9, 2009. ???? ?????? 2020-05-11 ?? Wayback Machine

[Hopkins2011-3] Hopkins? Bruce R. (2011)? The Law of Tax-Exempt Organizations (?. 10)? John Wiley and Sons? ?. 879? ISBN : 978-0-470-60217-1

[4] Judith S. Ballan, "How To Aid a Foreign Charity Through an 'American Friends of' Organization", in Proceedings of the Twenty-Third New York University Conference on Tax Planning.

[5] "Legal Dimensions of International Grantmaking: How a Private Foundation Can Use "Friends of" Organizations" . Usig.org. ????? ?? ????? ?? 2011-09-16 . ???? ???? ?????? 2011-06-07 .

[6] "Meet the expert: Suzanne M. Reisman, Law Offices of Suzanne M. Reisman" . Giving Insights. 3 ???? 2010. ????? ?? ????? ?? 2011-08-17 . ???? ???? ?????? 2011-06-07 .

[Larkin2011-7] Larkin? Richard F.? DiTommaso? Marie (2011)? Wiley Not-for-Profit GAAP 2011: Interpretation and Application of Generally Accepted Accounting Principles ? John Wiley and Sons? ?. Ch.11? ISBN : 978-0-470-55445-6

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