??? ??? IRC ?501?? ??? ??????? ????? ?? ????? ???? ?????? ????. ??? ??? ??? ? 501?? ???? ???? ??. ??? ? ???? ??? ?? ?? ???? 15? ??? ???? 1023? ?? ???? ??????.

?501(C)(3)? ?????? ?????? ???? (1)????(2)????(3)??? ????? ??? ??????(4) ??? ?? ??? ??? ?? ????? ???????. ? 501(C)(3)?? ???? ?? ?? ??? ?? ???? ��5,000 ??? ??? ?? ????? ???? ??? ??? ??? ??.

(1) ????: ??? ??? ???? ??? ??? ?? ???? ?????? ???? ??? ??? ?? ?? ?????? ?????.

(2) ????:?????? ??? ????? ??????? ? ??? ??? ?? ??? ????? ????? ??? ???? ???? ??? ??.

(3) ??? ??? ??? ??? ???? ??: ??? ??? ?????? ??? ???????.?????? ??? ??? ??? ???? ??? ??????? ?? ?? ?? ?????? ????. ????? ?? ??,?? ??? ??,?????? ?? ?? ?? ?? ?? ? ???? ???? ?? ????.

(4) ??? ?? ??? ??? ?? ??: ?????? ??? ?? ??? ???? ???? ???.

??? ??? ??? ???? 1023(FORM 1023, application for recognition of Exemption under section 501(c)(3) of the IRC? ??? ??? ??? ??????. ??? ??? ?? ?? 990(form 990 , return of Organization Exempt from income Tax)? ?? ??? ??? ???? ??, ????, ???? ��50,000? ???? 990? ??? ????. ????? ?? ?? ??? 5?? ? ?? ? 15? ?? ?????? ??? ??? ???? ????? 3? ?? ???????? ??? ??? ????. ?? ???? ��50,000 ??? ??? ??? ??? ???? ?? 990-N ?? ?? ??????.

?????? ??? ??? ????(Unrelated business Income) ?????? $1,000 ??? ?? ????990-T ( Exempt organization business Income Tax Return)? ?????? ? ?? ??? F.990? ??? ??????.

??? ??? ???? ????(Unrelated business Income): ???? ???? ???? ?? ??? ????? ???? ??? ??? ??? ??? ?? ???? ?? ?? ??? ????. ???? ???? ?? ??? ??? ??? ???? ?? ???? ???? ??? ????.

???? ???? ????? ��1,000? ???? ?? ??? ???? ??? ?? ???? ??? ?? ?? ??? ???? ??(Trust)???? ??? ???? ??? ????.

????? ??, ????, ??, ?? ??????, ????, ????, ??????? ??? ? 501(C0(3)? ??? ???. ????????? ???? 1/3? ???? ? ?? ???? ?? ?? ????? ??? ????.

????? ????(Investment Income), ???? ??(failure to distribute income), ????, ??????, ?? ??? ??? ?? ? ?? ??? ?? ?? ????. ?? ??? ??? ??? ??? ?? ?? ???? ?? ??? ??? ??? ??? ???? ?? ??????? ?? ????.

?? ??? ?? ???? 990-PF(form 990-Pf, return of Private foundation)? ?????? ????? ???? ???? ??? ?? ??4720(form 4720, return of certain Excise taxes on charities and Other Persons)? ???? 990- PF ? ?? ??????.

??: ?? (213)384-1189

???: dwcracpa15@gmail.com

<??? ????? ? IRS ???>