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慈善與非營利機構 | Internal Revenue Service
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Use the spacebar to open the 申報 sub menu or enter to navigate to the 申報 page." role="application" id="accessible-megamenu-nav-item-0">申報</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-shenbao-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/filing" class="mobile-only-text" id="accessible-megamenu-shenbao-submenu-0" data-drupal-link-system-path="node/19656">概觀</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-1">信息給...</span> </li> <li><a href="/zh-hant/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-shenbao-submenu-2" data-drupal-link-system-path="node/19456">個人</a> </li> <li><a href="/zh-hant/businesses" id="accessible-megamenu-shenbao-submenu-3" data-drupal-link-system-path="node/18976">商業和自僱人士</a> </li> <li><a href="/zh-hant/individuals/international-taxpayers" id="accessible-megamenu-shenbao-submenu-4" data-drupal-link-system-path="node/19696">國際納稅人</a> </li> <li class="active"><a href="/zh-hant/charities-and-nonprofits" id="accessible-megamenu-shenbao-submenu-5" data-drupal-link-system-path="node/58461" class="is-active" aria-current="page">慈善與非營利組織</a> </li> <li><a href="/zh-hant/government-entities/indian-tribal-governments" id="accessible-megamenu-shenbao-submenu-6" data-drupal-link-system-path="node/19601">印第安部落政府</a> </li> <li><a href="/zh-hant/government-entities/federal-state-local-governments" id="accessible-megamenu-shenbao-submenu-7" data-drupal-link-system-path="node/19446">聯邦、州和地方政府</a> </li> <li><a href="/zh-hant/tax-exempt-bonds" id="accessible-megamenu-shenbao-submenu-8" data-drupal-link-system-path="node/19671">免稅債券</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-9">為個人提交檔</span> </li> <li><a href="/zh-hant/filing/individuals/how-to-file" id="accessible-megamenu-shenbao-submenu-10" data-drupal-link-system-path="node/22856">如何提交</a> </li> <li><a href="/zh-hant/filing/individuals/when-to-file" id="accessible-megamenu-shenbao-submenu-11" data-drupal-link-system-path="node/22726">什麼時候提交</a> </li> <li><a href="/zh-hant/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-shenbao-submenu-12" data-drupal-link-system-path="node/2442">在哪裡提交</a> </li> <li><a href="/zh-hant/filing/individuals/update-my-information" id="accessible-megamenu-shenbao-submenu-13" data-drupal-link-system-path="node/22861">更新您的資料</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-14">普及的</span> </li> <li><a href="/zh-hant/individuals/get-transcript" id="accessible-megamenu-shenbao-submenu-15" data-drupal-link-system-path="node/136676">獲取您的稅務記錄</a> </li> <li><a href="/zh-hant/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-shenbao-submenu-16" data-drupal-link-system-path="node/17153">申請雇主身份證號 (EIN)</a> </li> <li><a href="/zh-hant/filing/wheres-my-amended-return" id="accessible-megamenu-shenbao-submenu-17" data-drupal-link-system-path="node/17175">查看您的修改過的稅表狀態</a> </li> <li><a href="/zh-hant/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-shenbao-submenu-18" data-drupal-link-system-path="node/16696">獲取身份保護銷子 (IP PIN)</a> </li> <li><a href="/zh-hant/filing/irs-free-file-do-your-taxes-for-free" id="accessible-megamenu-shenbao-submenu-19" data-drupal-link-system-path="node/54546">免費申報您的聯邦稅表 </a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hant/payments" aria-controls="accessible-megamenu-fukuan-submenu" aria-expanded="false" aria-label="付款 menu has additional options. Use the spacebar to open the 付款 sub menu or enter to navigate to the 付款 page." role="application" id="accessible-megamenu-nav-item-1">付款</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-fukuan-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/payments" class="mobile-only-text" id="accessible-megamenu-fukuan-submenu-0" data-drupal-link-system-path="node/19551">概觀</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-fukuan-submenu-1">支付</span> </li> <li><a href="/zh-hant/payments/direct-pay-with-bank-account" id="accessible-megamenu-fukuan-submenu-2" data-drupal-link-system-path="node/10224">銀行賬戶(直接支付)</a> </li> <li><a href="/zh-hant/payments/online-payment-agreement-application" id="accessible-megamenu-fukuan-submenu-3" data-drupal-link-system-path="node/16716">付款計劃(分期付款協議)</a> </li> <li><a href="/zh-hant/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-fukuan-submenu-4" data-drupal-link-system-path="node/15488">電子聯邦稅務付款系統(EFTPS)</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-fukuan-submenu-5">普及的</span> </li> <li><a href="/zh-hant/payments/online-account-for-individuals" id="accessible-megamenu-fukuan-submenu-6" data-drupal-link-system-path="node/11608">您的線上帳戶</a> </li> <li><a href="/zh-hant/individuals/tax-withholding-estimator" id="accessible-megamenu-fukuan-submenu-7" data-drupal-link-system-path="node/107181">預扣稅金估算表</a> </li> <li><a href="/zh-hant/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-fukuan-submenu-8" data-drupal-link-system-path="node/17135">估計稅</a> </li> <li><a href="/zh-hant/payments/penalties" id="accessible-megamenu-fukuan-submenu-9" data-drupal-link-system-path="node/91826">罰款</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hant/refunds" aria-controls="accessible-megamenu-tuishui-submenu" aria-expanded="false" aria-label="退稅 menu has additional options. Use the spacebar to open the 退稅 sub menu or enter to navigate to the 退稅 page." role="application" id="accessible-megamenu-nav-item-2">退稅</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-tuishui-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/refunds" class="mobile-only-text" id="accessible-megamenu-tuishui-submenu-0" data-drupal-link-system-path="node/130131">概觀</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/zh-hant/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-tuishui-submenu-1" data-drupal-link-system-path="node/19556">我的退稅在哪裡</a> </li> <li><a href="/zh-hant/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-tuishui-submenu-2" data-drupal-link-system-path="node/10971">直接存款</a> </li> <li><a href="/zh-hant/taxtopics/tc203" id="accessible-megamenu-tuishui-submenu-3" data-drupal-link-system-path="node/67936">減少退稅</a> </li> <li><a href="/zh-hant/filing/file-an-amended-return" id="accessible-megamenu-tuishui-submenu-4" data-drupal-link-system-path="node/128551">修改報稅表</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hant/credits-and-deductions" aria-controls="accessible-megamenu-dimianyouhuihekouchu-submenu" aria-expanded="false" aria-label="抵免优惠和扣除 menu has additional options. Use the spacebar to open the 抵免优惠和扣除 sub menu or enter to navigate to the 抵免优惠和扣除 page." role="application" id="accessible-megamenu-nav-item-3">抵免优惠和扣除</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-dimianyouhuihekouchu-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-dimianyouhuihekouchu-submenu-0" data-drupal-link-system-path="node/80206">概觀</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-dimianyouhuihekouchu-submenu-1">信息給...</span> </li> <li><a href="/zh-hant/credits-and-deductions-for-individuals" title="給您和您的家人" id="accessible-megamenu-dimianyouhuihekouchu-submenu-2" data-drupal-link-system-path="node/5">個人</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 給您和您的家人 </span> </li> <li><a href="/zh-hant/credits-deductions/businesses" title="標準里程和其他信息" id="accessible-megamenu-dimianyouhuihekouchu-submenu-3" data-drupal-link-system-path="node/19941">商業和自僱人士</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 標準里程和其他信息 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-dimianyouhuihekouchu-submenu-4">普及的</span> </li> <li><a href="/zh-hant/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-dimianyouhuihekouchu-submenu-5" data-drupal-link-system-path="node/18966">低收入家庭抵免優惠 (EITC)</a> </li> <li><a href="/zh-hant/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-dimianyouhuihekouchu-submenu-6" data-drupal-link-system-path="node/771">子女稅務優惠</a> </li> <li><a href="/zh-hant/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-dimianyouhuihekouchu-submenu-7" data-drupal-link-system-path="node/126641">清潔車輛和能源抵免優惠</a> </li> <li><a href="/zh-hant/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-dimianyouhuihekouchu-submenu-8" data-drupal-link-system-path="node/5229">標準扣除</a> </li> <li><a href="/zh-hant/retirement-plans" id="accessible-megamenu-dimianyouhuihekouchu-submenu-9" data-drupal-link-system-path="node/19741">退休計劃</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hant/forms-instructions" aria-controls="accessible-megamenu-biaogeheshuoming-submenu" aria-expanded="false" aria-label="表格和說明 menu has additional options. Use the spacebar to open the 表格和說明 sub menu or enter to navigate to the 表格和說明 page." role="application" id="accessible-megamenu-nav-item-4">表格和說明</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-biaogeheshuoming-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/forms-instructions" class="mobile-only-text" id="accessible-megamenu-biaogeheshuoming-submenu-0" data-drupal-link-system-path="node/6">概觀</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-biaogeheshuoming-submenu-1">表格和說明</span> </li> <li><a href="/zh-hant/forms-pubs/about-form-1040" title="個人報稅表" id="accessible-megamenu-biaogeheshuoming-submenu-2" data-drupal-link-system-path="node/16022">1040表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 個人報稅表 </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="表格1040的說明" id="accessible-megamenu-biaogeheshuoming-submenu-3">1040表格 指示</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 表格1040的說明 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-w-9" title="申請納稅人識別號碼 (TIN) 及證明書" id="accessible-megamenu-biaogeheshuoming-submenu-4" data-drupal-link-system-path="node/15825">W-9表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申請納稅人識別號碼 (TIN) 及證明書 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-4506-t" title="索取報稅表的要求" id="accessible-megamenu-biaogeheshuoming-submenu-5" data-drupal-link-system-path="node/10554">4506-T表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 索取報稅表的要求 </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/zh-hant/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="僱員的預扣稅金證明" id="accessible-megamenu-biaogeheshuoming-submenu-6" data-drupal-link-system-path="node/15498">W-4表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 僱員的預扣稅金證明 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-941" title="雇主的季度聯邦納稅申報表" id="accessible-megamenu-biaogeheshuoming-submenu-7" data-drupal-link-system-path="node/53446">941表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 雇主的季度聯邦納稅申報表 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-w-2" title="從事貿易或業務的雇主支付工資" id="accessible-megamenu-biaogeheshuoming-submenu-8" data-drupal-link-system-path="node/5737">W-2表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 從事貿易或業務的雇主支付工資 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-9465" title="分期付款協議申請" id="accessible-megamenu-biaogeheshuoming-submenu-9" data-drupal-link-system-path="node/15532">9465表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 分期付款協議申請 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-biaogeheshuoming-submenu-10">普及的給稅務專業人士</span> </li> <li><a href="/zh-hant/forms-pubs/about-form-1040x" title="修改/修復稅表" id="accessible-megamenu-biaogeheshuoming-submenu-11" data-drupal-link-system-path="node/19996">1040-X表格 </a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 修改/修復稅表 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-2848" title="申請授權委託書" id="accessible-megamenu-biaogeheshuoming-submenu-12" data-drupal-link-system-path="node/15839">2848表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申請授權委託書 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-w-7" title="申請ITIN" id="accessible-megamenu-biaogeheshuoming-submenu-13" data-drupal-link-system-path="node/15536">W-7表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申請ITIN </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="在國稅局面前的執業規則" id="accessible-megamenu-biaogeheshuoming-submenu-14">通告230號</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 在國稅局面前的執業規則 </span> </li> </div> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/zh-hant/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance--2" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search"> <label for="search-main" class="control-label">Search</label> <input placeholder="搜尋" aria-label="搜尋" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1--2" name="field_pup_historical_1"><option value="All" >- 任何 -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical--2" name="field_pup_historical"><option value="All" >- 任何 -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions--2"><button title="搜尋" data-drupal-selector="edit-submit-pup-site-index-search-2" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search--2" value="搜尋"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> 搜尋</button></div> </div> </form> </div> </div> </div> </div> </div> <div id="pup-info-menu-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-info-menu-collapsible"> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-menu" id="block-pup-irs-informationmenu" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-zh-hant"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-menu">Information Menu</h2> <ul block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/zh-hant/help/let-us-help-you" title="幫助" data-drupal-link-system-path="node/16916">幫助</a> </li> <li> <a href="/zh-hant/newsroom" title="新聞" data-drupal-link-system-path="node/19646">新聞</a> </li> <li class="active active-trail"> <a href="/zh-hant/charities-and-nonprofits" class="active-trail is-active" data-drupal-link-system-path="node/58461" aria-current="page">慈善與非營利組織</a> </li> <li class="last"> <a href="/zh-hant/tax-professionals" data-drupal-link-system-path="node/11">稅務專業人士</a> </li> </ul> </nav> </div> </div> <div id="pup-header-nav-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-header-nav-collapsible"> <section id="block-accordionmainnavigationmobile" data-block-plugin-id="accordion_menus_block:main_mobile" class="block block-accordion-menus block-accordion-menus-blockmain-mobile clearfix"> <div class="accordion_menus_block_container main_mobile"> <h2 class="accordion-title"> <a href="#">申報</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hant/filing" class="mobile-only-text">概觀</a></li><li><span class="mega-menu-column-header">信息給...</span></li><li><a href="/zh-hant/how-to-file-your-taxes-step-by-step">個人</a></li><li><a href="/zh-hant/businesses">商業和自僱人士</a></li><li><a href="/zh-hant/individuals/international-taxpayers">國際納稅人</a></li><li><a href="/zh-hant/charities-and-nonprofits">慈善與非營利組織</a></li><li><a href="/zh-hant/government-entities/indian-tribal-governments">印第安部落政府</a></li><li><a href="/zh-hant/government-entities/federal-state-local-governments">聯邦、州和地方政府</a></li><li><a href="/zh-hant/tax-exempt-bonds">免稅債券</a></li><li><span class="mega-menu-column-header">為個人提交檔</span></li><li><a href="/zh-hant/filing/individuals/how-to-file">如何提交</a></li><li><a href="/zh-hant/filing/individuals/when-to-file">什麼時候提交</a></li><li><a href="/zh-hant/filing/where-to-file-tax-returns-addresses-listed-by-return-type">在哪裡提交</a></li><li><a href="/zh-hant/filing/individuals/update-my-information">更新您的資料</a></li><li><span class="mega-menu-column-header">普及的</span></li><li><a href="/zh-hant/individuals/get-transcript">獲取您的稅務記錄</a></li><li><a href="/zh-hant/businesses/small-businesses-self-employed/get-an-employer-identification-number">申請雇主身份證號 (EIN)</a></li><li><a href="/zh-hant/filing/wheres-my-amended-return">查看您的修改過的稅表狀態</a></li><li><a href="/zh-hant/identity-theft-fraud-scams/get-an-identity-protection-pin">獲取身份保護銷子 (IP PIN)</a></li><li><a href="/zh-hant/filing/irs-free-file-do-your-taxes-for-free">免費申報您的聯邦稅表 </a></li></ul> </div> <h2 class="accordion-title"> <a href="#">付款</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hant/payments" class="mobile-only-text">概觀</a></li><li><span class="mega-menu-column-header">支付</span></li><li><a href="/zh-hant/payments/direct-pay-with-bank-account">銀行賬戶(直接支付)</a></li><li><a href="/zh-hant/payments/online-payment-agreement-application">付款計劃(分期付款協議)</a></li><li><a href="/zh-hant/payments/eftps-the-electronic-federal-tax-payment-system">電子聯邦稅務付款系統(EFTPS)</a></li><li><span class="mega-menu-column-header">普及的</span></li><li><a href="/zh-hant/payments/online-account-for-individuals">您的線上帳戶</a></li><li><a href="/zh-hant/individuals/tax-withholding-estimator">預扣稅金估算表</a></li><li><a href="/zh-hant/businesses/small-businesses-self-employed/estimated-taxes">估計稅</a></li><li><a href="/zh-hant/payments/penalties">罰款</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">退稅</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hant/refunds" class="mobile-only-text">概觀</a></li><li><a href="/zh-hant/wheres-my-refund" class="mega-menu-column-header">我的退稅在哪裡</a></li><li><a href="/zh-hant/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">直接存款</a></li><li><a href="/zh-hant/taxtopics/tc203">減少退稅</a></li><li><a href="/zh-hant/filing/file-an-amended-return">修改報稅表</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">抵免优惠和扣除</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hant/credits-and-deductions" class="mobile-only-text">概觀</a></li><li><span class="mega-menu-column-header">信息給...</span></li><li><a href="/zh-hant/credits-and-deductions-for-individuals" title="給您和您的家人">個人</a></li><li><a href="/zh-hant/credits-deductions/businesses" title="標準里程和其他信息">商業和自僱人士</a></li><li><span class="mega-menu-column-header">普及的</span></li><li><a href="/zh-hant/credits-deductions/individuals/earned-income-tax-credit-eitc">低收入家庭抵免優惠 (EITC)</a></li><li><a href="/zh-hant/credits-deductions/individuals/child-tax-credit">子女稅務優惠</a></li><li><a href="/zh-hant/credits-deductions/clean-vehicle-and-energy-credits">清潔車輛和能源抵免優惠</a></li><li><a href="/zh-hant/help/ita/how-much-is-my-standard-deduction">標準扣除</a></li><li><a href="/zh-hant/retirement-plans">退休計劃</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">表格和說明</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hant/forms-instructions" class="mobile-only-text">概觀</a></li><li><span class="mega-menu-column-header">表格和說明</span></li><li><a href="/zh-hant/forms-pubs/about-form-1040" title="個人報稅表">1040表格</a></li><li><a href="/pub/irs-pdf/i1040gi.pdf" title="表格1040的說明">1040表格 指示</a></li><li><a href="/zh-hant/forms-pubs/about-form-w-9" title="申請納稅人識別號碼 (TIN) 及證明書">W-9表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-4506-t" title="索取報稅表的要求">4506-T表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="僱員的預扣稅金證明">W-4表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-941" title="雇主的季度聯邦納稅申報表">941表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-w-2" title="從事貿易或業務的雇主支付工資">W-2表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-9465" title="分期付款協議申請">9465表格</a></li><li><span class="mega-menu-column-header">普及的給稅務專業人士</span></li><li><a href="/zh-hant/forms-pubs/about-form-1040x" title="修改/修復稅表">1040-X表格 </a></li><li><a href="/zh-hant/forms-pubs/about-form-2848" title="申請授權委託書">2848表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-w-7" title="申請ITIN">W-7表格</a></li><li><a href="/pub/irs-pdf/pcir230.pdf" title="在國稅局面前的執業規則">通告230號</a></li></ul> </div> </div> </section> <nav role="navigation" aria-labelledby="block-pup-irs-mainnavigation-menu" id="block-pup-irs-mainnavigation" data-block-plugin-id="system_menu_block:main"> <h2 class="visually-hidden" id="block-pup-irs-mainnavigation-menu">主要導航</h2> <ul block="pup_irs_mainnavigation" class="menu nav navbar-nav"> <li> <a href="/zh-hant/filing" class="top-level-nav-item">申報</a> </li> <li> <a href="/zh-hant/payments" class="top-level-nav-item">付款</a> </li> <li> <a href="/zh-hant/refunds" class="top-level-nav-item">退稅</a> </li> <li> <a href="/zh-hant/credits-and-deductions" class="top-level-nav-item">抵免优惠和扣除</a> </li> <li> <a href="/zh-hant/forms-instructions" class="top-level-nav-item">表格和說明</a> </li> </ul> </nav> <nav role="navigation" aria-labelledby="block-pup-irs-infomenumobile-menu" id="block-pup-irs-infomenumobile" data-block-plugin-id="system_menu_block:info-menu-mobile"> <h2 class="visually-hidden" id="block-pup-irs-infomenumobile-menu">Info Menu Mobile</h2> <ul block="pup_irs_infomenumobile" class="menu menu--info-menu-mobile nav"> <li class="first"> <a href="/zh-hant/help/let-us-help-you" title="幫助" data-drupal-link-system-path="node/16916">幫助</a> </li> <li> <a href="/zh-hant/newsroom" title="新聞" data-drupal-link-system-path="node/19646">新聞</a> </li> <li class="active active-trail"> <a href="/zh-hant/charities-and-nonprofits" class="active-trail is-active" data-drupal-link-system-path="node/58461" aria-current="page">慈善與非營利組織</a> </li> <li class="last"> <a href="/zh-hant/tax-professionals" title="Tax Pros" data-drupal-link-system-path="node/11">稅務專業人士</a> </li> </ul> </nav> </div> </div> </header> <div class="pup-page-node-type-landing-page__banner"> <div class="container"> <div class="row clearfix"> <div class="col-md-12"> <div class="region region-breadcrumbs"> <nav aria-label="Breadcrumbs"> <ol class="breadcrumb"> <li lang=zh-hant xml:lang=zh-hant ><a href="/zh-hant" lang=zh-hant xml:lang=zh-hant >首頁</a></li><li lang=zh-hant xml:lang=zh-hant ><a href="/zh-hant/filing" lang=zh-hant xml:lang=zh-hant >報稅</a></li><li class="active"> 慈善與非營利機構 </li> </ol> </nav> </div> <h1 class="pup-page-node-type-landing-page__title">慈善與非營利機構</h1> </div> </div> </div> </div> <div class="container"> <div class="row"> <div class="col-sm-12"> <div class="region region-language-switcher"> <section class="language-switcher-language-url block block-pup-language-switcher block-pup-language-switcherlanguage-interface clearfix" id="block-pup-irs-languageswitchercontent" data-block-plugin-id="pup_language_switcher:language_interface"> <ul class="list-inline pull-right links parent-right" block="pup_irs_languageswitchercontent"><li hreflang="en" data-drupal-link-system-path="node/58461" class="en"><a href="/charities-and-nonprofits" class="language-link" lang="en" xml:lang="en" hreflang="en" data-drupal-link-system-path="node/58461">English</a></li><li hreflang="es" data-drupal-link-system-path="node/58461" class="es"><a href="/es/charities-and-nonprofits" class="language-link" lang="es" xml:lang="es" hreflang="es" data-drupal-link-system-path="node/58461">Español</a></li><li hreflang="zh-hans" data-drupal-link-system-path="node/58461" class="zh-hans"><a href="/zh-hans/charities-and-nonprofits" class="language-link" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans" data-drupal-link-system-path="node/58461">中文 (简体)</a></li><li hreflang="zh-hant" data-drupal-link-system-path="node/58461" class="zh-hant is-active" aria-current="page"><a href="/zh-hant/charities-and-nonprofits" class="language-link is-active" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant" data-drupal-link-system-path="node/58461" aria-current="page">中文 (繁體)</a></li><li hreflang="ko" data-drupal-link-system-path="node/58461" class="ko"><a href="/ko/charities-and-nonprofits" class="language-link" lang="ko" xml:lang="ko" hreflang="ko" data-drupal-link-system-path="node/58461">한국어</a></li><li hreflang="ru" data-drupal-link-system-path="node/58461" class="ru"><a href="/ru/charities-and-nonprofits" class="language-link" lang="ru" xml:lang="ru" hreflang="ru" data-drupal-link-system-path="node/58461">Русский</a></li><li hreflang="vi" data-drupal-link-system-path="node/58461" class="vi"><a href="/vi/charities-and-nonprofits" class="language-link" lang="vi" xml:lang="vi" hreflang="vi" data-drupal-link-system-path="node/58461">Tiếng Việt</a></li><li hreflang="ht" data-drupal-link-system-path="node/58461" class="ht"><a href="/ht/charities-and-nonprofits" class="language-link" lang="ht" xml:lang="ht" hreflang="ht" data-drupal-link-system-path="node/58461">Kreyòl ayisyen</a></li></ul> </section> </div> </div> </div> </div> <div role="main" id="main-content" class="pup-main-container container js-quickedit-main-content"> <div class="row"> <aside class="sidebar-left col-sm-12 col-md-3 col-lg-3" role="complementary"> <div class="region region-sidebar-first"> <section id="block-pup-irs-puphierarchicaltaxonomymenu" data-block-plugin-id="pup_hierarchical_taxonomy_menu" class="block block-pup-hierarchical-taxonomy-menu clearfix"> <div class="pup-second-nav-header"> <h3 class="pup-second-nav-heading">More In 報稅</h3> <button id="pup-snav" class="pup-second-nav-btn hidden-md hidden-lg" aria-label="Collapsed menu button. Press space to activate the menu. Then navigate using the tab key." aria-expanded="false" type="button"> <i class="fa fa-plus"></i> </button> </div> <ul class="menu nav pup-second-nav"> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/how-to-file-your-taxes-step-by-step" title="個人" id="term-18191" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">個人</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/businesses" title="企業和自雇經營" id="term-17741" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">企業和自雇經營</a> </li> <li class="level-2 is-active is-active-trail" data-indent-level="2"> <a href="/zh-hant/charities-and-nonprofits" title="慈善和非盈利組織" id="term-17426" rel="parent" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">慈善和非盈利組織</a> <ul class="inner"> <li class="level-3" data-indent-level="3"> <a href="/zh-hant/charities-non-profits/exempt-organization-types" title="免稅組織類型(英文)" id="term-27361" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">免稅組織類型(英文)</a> </li> <li class="level-3" data-indent-level="3"> <a href="/zh-hant/charities-non-profits/life-cycle-of-an-exempt-organization" title="免稅組織的生命週期 (英文)" id="term-17566" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">免稅組織的生命週期 (英文)</a> </li> <li class="level-3" data-indent-level="3"> <a href="/zh-hant/charities-non-profits/annual-filing-and-forms" title="年度報稅和表格(英文)" id="term-17441" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">年度報稅和表格(英文)</a> </li> <li class="level-3" data-indent-level="3"> <a href="/zh-hant/charities-non-profits/charitable-contributions" title="慈善捐助(英文)" id="term-17521" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">慈善捐助(英文)</a> </li> <li class="level-3" data-indent-level="3"> <a href="/zh-hant/charities-non-profits/tax-exempt-organization-search" title="尋找慈善組織 (英文)" id="term-17731" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">尋找慈善組織 (英文)</a> </li> <li class="level-3" data-indent-level="3"> <a href="/zh-hant/charities-non-profits/calendar-of-events" title="教育課程 (英文)" id="term-17556" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">教育課程 (英文)</a> </li> </ul> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/individuals/international-taxpayers" title="國際納稅人" id="term-18241" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">國際納稅人</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/government-entities/governmental-liaisons" title="政府聯絡員 (英文)" id="term-18021" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">政府聯絡員 (英文)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/government-entities/federal-state-local-governments" title="聯邦州地方政府 (英文)" id="term-17971" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">聯邦州地方政府 (英文)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/government-entities/indian-tribal-governments" title="美洲原住印度氏族部落政府 (英文)" id="term-18086" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">美洲原住印度氏族部落政府 (英文)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/tax-exempt-bonds" title="免稅債券 (英文)" id="term-18136" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">免稅債券 (英文)</a> </li> </ul> </section> </div> </aside> <section class="body-content col-sm-12 col-md-9 col-lg-9" id="main-content"> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div> <article class="node node--type-landing_page node--view-mode-full clearfix"> <div> <div class="pup-multi-row-landing-page"> <div class="row"> <div class="col-lg-12 col-md-12 col-sm-12"> <div class="block-region-first-row-col-1"><section data-block-plugin-id="entity_field:node:body" class="block block-ctools-block block-entity-fieldnodebody clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>現有清潔能源稅收抵免福利 <b> </b></h2> <p>政府機構和免稅團體現在可以通過2022年《通貨膨脹減緩法案》享受清潔能源稅收抵免的福利。了解有關<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="9243c0ef-c570-4912-8a0f-cd86339cdf12" href="/zh-hant/credits-deductions/elective-pay-and-transferability" title="選擇性支付和可轉讓性">清潔能源稅收抵免的選擇性支付和可轉讓性</a>。 </p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="eac246b5-513c-4515-99bc-ea6487964845" href="https://www.irs.gov/pub/irs-pdf/p5884.pdf" title="1123 Publ 5884 (PDF)">5884 號刊物《通貨膨脹減緩法案》(<span dir="ltr" lang="en">IRA</span>)和 2022 年的《芯片法案》(<span dir="ltr" lang="en">CHIPS</span>)預申報註冊工具 - 用戶指南和詳細說明 (英文) <span class="link-label label-file label-file-pdf">PDF</span></a></p> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-4 col-md-4 col-sm-12"> <div class="block-region-second-row-col-1"> <div class="pup-content-box-with-buttons"> <section data-block-plugin-id="block_content:c2a84c72-08c7-4f2b-969d-13080cc38757" class="block block-block-content block-block-contentc2a84c72-08c7-4f2b-969d-13080cc38757 clearfix"> <div class="pup-content-box-title"></div> <div> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>免稅組織搜尋 (TEOS)</h2> <p>使用TEOS工具,尋找有關組織身份的資訊。</p> </div> </div> <div class="row"> <div class = "col-md-12 col-sm-12 col-xs-12"> <div class=""> <div class="paragraph paragraph--type--pup-button-links paragraph--view-mode--default"> <a href='/charities-non-profits/tax-exempt-organization-search' class="btn btn-primary pup-content-box-btn">免稅組織搜尋(英文)</a> </div> </div> </div> </div> </section> </div> </div> </div> <div class="col-lg-4 col-md-4 col-sm-12"> <div class="block-region-second-row-col-2"> <div class="pup-content-box-with-buttons"> <section data-block-plugin-id="block_content:3184abaa-a737-48df-92fa-69a447455ae5" class="block block-block-content block-block-content3184abaa-a737-48df-92fa-69a447455ae5 clearfix"> <div class="pup-content-box-title"></div> <div> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>年度申報和表格</h2> <p><span dir="ltr" lang="en">990</span> 系列表格、要求和提示,幫助您完成年度報告和申報工作。</p> </div> </div> <div class="row"> <div class = "col-md-12 col-sm-12 col-xs-12"> <div class=""> <div class="paragraph paragraph--type--pup-button-links paragraph--view-mode--default"> <a href='/charities-non-profits/annual-filing-and-forms' class="btn btn-primary pup-content-box-btn">查找年度報告(英文)</a> </div> </div> </div> </div> </section> </div> </div> </div> <div class="col-lg-4 col-md-4 col-sm-12"> <div class="block-region-second-row-col-3"> <div class="pup-content-box-with-buttons"> <section data-block-plugin-id="block_content:25eea5ea-fd46-4261-8c16-378891c107b5" class="block block-block-content block-block-content25eea5ea-fd46-4261-8c16-378891c107b5 clearfix"> <div class="pup-content-box-title"></div> <div> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>雇主身份識別號碼<span dir="ltr" lang="en">(EIN)</span></h2> <p>獲得一個EIN來申請免稅身份和報稅。在申請EIN之前要確定您是一個合法成立的組織</p> </div> </div> <div class="row"> <div class = "col-md-12 col-sm-12 col-xs-12"> <div class=""> <div class="paragraph paragraph--type--pup-button-links paragraph--view-mode--default"> <a href='/businesses/small-businesses-self-employed/get-an-employer-identification-number' class="btn btn-primary pup-content-box-btn">申請</a> </div> </div> </div> </div> </section> </div> </div> </div> </div> <div class="row"> <div class="col-lg-12 col-md-12 col-sm-12"> <div class="block-region-third-row-col-1"> <section data-block-plugin-id="block_content:7de6aa6b-cc3c-40f9-9e43-baa2aeb752f6" class="block block-block-content block-block-content7de6aa6b-cc3c-40f9-9e43-baa2aeb752f6 open-html-style clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2><b>免稅</b></h2> <div> <div style="width: 45%; float: left;"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="604da756-2110-4848-bb5c-2b6264aea099" href="/zh-hant/charities-non-profits/applying-for-tax-exempt-status" title="申請稅務豁免身份">申請免稅身份(英文)</a><br> 如何申請國稅局<span dir="ltr" lang="en"> (IRS) </span>對免稅身份的認可<br> <br> <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="31c378b9-e861-455c-b71a-98bc1e3d09f7" href="/charities-non-profits/life-cycle-of-an-exempt-organization" title="Life Cycle of an Exempt Organization">免稅組織的生命週期(英文)</a><br> 關於免稅組織生命週期的五個階段的信息</p> </div> <div style="width: 45%; float: right;"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="808be240-8a8f-4a74-bb34-944d54fa8bd0" href="/charities-non-profits/charitable-organizations/automatic-revocation-how-to-have-your-tax-exempt-status-reinstated" title="Automatic revocation - how to have your tax-exempt status reinstated">恢復免稅身份(英文)</a><br> 如果您的免稅身份被撤銷,怎麼辦</p> </div> </div> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-12 col-md-12 col-sm-12"> <div class="block-region-fourth-row-col-1"> <section data-block-plugin-id="block_content:d590edce-0ce0-4a33-84d8-742bcd354f9d" class="block block-block-content block-block-contentd590edce-0ce0-4a33-84d8-742bcd354f9d open-html-style clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>慈善捐款</h2> <div> <div style="width: 45%; float: left;"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="9a6124ea-a420-40c8-bf38-20e9d12ea9e9" href="/charities-non-profits/charitable-contributions" title="Charitable contributions">慈善捐款 (英文)</a><br> 了解關於可減稅的慈善捐款的情況</p> </div> <div style="width: 45%; float: right;"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="9d7e6238-3227-4311-88b1-2a1d53a43369" href="/charities-non-profits/contributors/tax-information-on-donated-property" title="Tax information on donated property">非現金慈善捐款(英文)</a><br> 了解如何進行財產的慈善捐款</p> </div> </div> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-12 col-md-12 col-sm-12"> <div class="block-region-fifth-row-col-1"> <section data-block-plugin-id="block_content:a73fe612-dd4c-4dd8-9d90-bcb64c0fe9a4" class="block block-block-content block-block-contenta73fe612-dd4c-4dd8-9d90-bcb64c0fe9a4 open-html-style clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>免稅組織類型</h2> <div> <div style="width: 45%; float: left;"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="de2c7dc8-5f71-4ead-b3d9-54dcda00a7c6" href="/zh-hant/charities-non-profits/charitable-organizations" title="慈善組織">慈善組織 - <span dir="ltr" lang="en">IRC 501(c)(3)</span></a><br> 專為宗教、慈善、科學、公共安全測試、文學、教育或其他特定目的而組織和運作的組織。</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="e242824c-542b-4f4d-9172-4ca8e8a4f6ab" href="/charities-non-profits/churches-religious-organizations" title="Churches & Religious Organizations">教會和宗教組織 - <span dir="ltr" lang="en">IRC 501(c)(3)</span> (英文)</a><br> 根據第501(c)(3)條, 教會和宗教組織屬於可能有資格免除聯邦所得稅的慈善組織之一。</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="ee3a665f-ad57-4b14-b5f0-2d035669cd4b" href="/charities-non-profits/charitable-organizations/private-foundations" title="Private foundations">私人基金 - <span dir="ltr" lang="en">IRC 501(c)(3) </span>(英文)</a><br> 私人基金通常有一個單一的主要資金來源(通常是來自一個家庭或公司的捐贈),大多數主要是提供贈款而不是直接經營慈善項目。</p> </div> <div style="width: 45%; float: right;"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="b7024a0d-3412-4600-bdab-fdfb60947471" href="/charities-non-profits/political-organizations" title="Political Organizations">政治組織 (英文)</a><br> 主要為免稅職能而直接或間接接受捐款或支出,或兩者兼而有之的目的而組織和運作的政黨、委員會、協會、基金或其他組織。</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="e2a194b1-6bfa-4dca-bf4e-e0ce7bde2f98" href="/charities-non-profits/other-nonprofits" title="Other Nonprofits">其他非營利組織 (英文) </a><br> 符合特定要求的組織可能有資格根據第<span dir="ltr" lang="en">501(c)(3)</span>條以外的分節獲得免稅資格。這些組織包括社會福利組織、公民聯盟、社會俱樂部、勞工組織和商業聯盟。</p> </div> </div> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-6 col-md-6 col-sm-12"> <div class="block-region-sixth-row-col-1"> <section data-block-plugin-id="block_content:d85a42dd-851b-46bf-a329-c24008eadec7" class="block block-block-content block-block-contentd85a42dd-851b-46bf-a329-c24008eadec7 open-html-style clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>教育</h2> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="009e8747-9117-4fc8-9647-f67e7b045fa6" href="/charities-non-profits/educational-resources-and-guidance-for-exempt-organizations" title="Educational resources and guidance for exempt organizations">教育資源和指導(英文)</a><br> 尋找出版物、表格和官方指導。</p> <p><a href="https://www.stayexempt.irs.gov/"><span dir="ltr" lang="en">StayExempt.IRS.gov</span>(英文)</a><br> 了解 <span dir="ltr" lang="en">501(c)(3)</span> 免稅組織的稅收基本知識。</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="0f0ab569-2683-426b-9805-e964c689487e" href="/government-entities/tax-exempt-and-government-entities-issue-snapshots" title="Tax Exempt and Government Entities Issue Snapshots">免稅和政府實體問題速覽(英文)</a><br> 問題速覽是員工工作援助,為給定技術稅收問題提供分析和資源。</p> </div> </section> </div> </div> <div class="col-lg-6 col-md-6 col-sm-12"> <div class="block-region-sixth-row-col-2"> <section data-block-plugin-id="block_content:ce102663-e828-4cea-9973-5967729832bd" class="block block-block-content block-block-contentce102663-e828-4cea-9973-5967729832bd open-html-style clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2><b>重點</b></h2> <ul> <li><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="ace7ee18-190a-4536-99a4-dae2810dd3c3" href="https://www.irs.gov/pub/irs-pdf/p5313.pdf" title="1024 Publ 5313 (PDF)"><span dir="ltr" lang="en">TE</span>/<span dir="ltr" lang="en">GE </span>2022 財政年度計劃函(英文) <span class="link-label label-file label-file-pdf">PDF</span></a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="81071228-707b-4a40-a24e-91216ef062ee" href="/coronavirus/coronavirus-tax-relief-for-businesses-and-tax-exempt-entities" title="Coronavirus tax relief for businesses and tax-exempt entities">免稅組織關于冠狀病毒稅收減免(英文)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="0fc29c87-f224-4764-9c56-03a39b04690d" href="/government-entities/tax-exempt-government-entities-compliance-program-and-priorities" title="Tax-Exempt & Government Entities: Compliance program and priorities">合規計劃和優先事項(英文)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="025561a4-62a8-46b6-8db7-5b005423d20d" href="/charities-non-profits/exempt-organizations-update" title="Exempt Organizations Update">免稅組織更新(英文)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="0dcae849-7ca5-4e05-8a8b-9e36f70b4b87" href="/charities-non-profits/charities-and-nonprofits-a-z-site-index" title="Charities and nonprofits A-Z site index"><span dir="ltr" lang="en">A-Z </span>網站索引(英文)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="16fa6cb1-e814-4666-bd72-4c0108fd3c3d" href="/charities-non-profits/contact-irs-exempt-organizations" title="Contact IRS exempt organizations">聯繫國稅局關於免稅組織的事宜(英文)</a></li> </ul> <h3>免稅組織最新通訊</h3> <p>隨時了解有關免稅組織的所有信息。<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a9de5d13-e440-46d6-8376-d2770f997ba4" href="/charities-non-profits/subscribe-to-exempt-organization-update" title="Subscribe to Exempt Organization Update">訂閱我們的通訊(英文)。</a></p> <p> </p> </div> </section> </div> </div> </div> <div class="row"> </div> <div class="row"> </div> </div> </div> </article> </div> </section> </div> </div> <div class="container"> <div class="pup-bodycopy-footer"> <div class='pup-content-revision col-xs-12 col-sm-6'> Page Last Reviewed or Updated: 21-Nov-2024 </div> <div class='pup-share-menu col-xs-12 col-sm-6'> <div class="region region-share-content"> <section id="block-pup-irs-addtoanybuttons" data-block-plugin-id="addtoany_block" class="block block-addtoany block-addtoany-block clearfix"> <span class="a2a_kit a2a_kit_size_24 addtoany_list" 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