이런저런이야기

버지니아주 비영리단체 설립하기 1,2,3

이종호 뉴욕주 변호사 자격 2020. 12. 3. 14:12

비영리단체라고 하여도 기존 회사 설립 절차와 비슷하고 주/연방 세금 면제에 대한 신고를 개별적으로 하면 됩니다.(이 세금 신고가 생각보다 시간이 많이 소요됩니다.)

 

미국 버지니아주(VIrginia) 비영리단체 설립 절차는 아래와 같습니다. 

 

1. name search: https://sccefile.scc.virginia.gov/Find/Business

 

2. Director and Officer 선정

 

3. Registered Agent 선정

-  physically located in the state and maintain an office that is open during regular business hours.

 

4. File Article of Incorporation (SCC efile) 회사 정관 작성하기 

-Virginia State Corporation Commission (Office of the Clerk - Tyler Building, 1st floor, 1300 E. Main St.Richmond, VA 23219 /  804-371-9733 or 1-866-722-2551 (toll free in Virginia))

-7 business days by mail. ~3-7 business day online. Expedited options available for a fee.

-Code of Virginia - Title 13.1: Corporations - Chapter 10: Virginia Nonstock Corporations Act

 

5. Employer Identification Number (EIN)

-IRS (1111 Constitution Ave NW #5480 Washington, DC 20224)

-use your EIN to open a bank account, apply for 501(c)(3) status, and submit 990 returns to the IRS.

-filing online(https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online)

 

6. Bylaws (회사내규 만들기)

 

7. Get Virginia State Tax Identification Numbers/Accounts (https://www.tax.virginia.gov/)

 -form R-1 (online filing: https://www.ireg.tax.virginia.gov/VTOL/tax/Login.xhtml)

 

8. Applying for 501(c) tax exemption

- IRS

- IRS form 2013 (https://www.irs.gov/forms-pubs/about-form-1023)

- Mail

 - fee: $275 for organizations filing Form 1023-EZ and $600 for organizations filing Form 1023

 - 1023(3~6개월) / 1023-EZ(1달안)

 

9. State tax exemption

 - Virginia Department of Taxation (https://www.tax.virginia.gov/forms/search?category=5)

 

10. register for Charitable Solicitation
- V
irginia Office of Charitable and Regulatory Programs (OCRP) 

 

 

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