Authorized NPO corporation system is measures that were established in the taxation system to support activity of NPO corporation by promoting contribution to NPO corporation. About thing meeting constant requirements among NPO corporations, Commissioner the National Tax Administration authorized before, but, by revision of nonprofit activities promotion law, the jurisdiction agency of NPO corporation (in the case of Kumamoto prefecture or Kumamoto-shi) authorizes from April 1, 2012.
With 1 authorization NPO corporation
The administrative body and operation are appropriate and, with authorized NPO corporation, say NPO corporation which received authorization of the jurisdiction agency as adapted thing to constant standard (we include public support test.) because of thing contributing to public increase among NPO corporations.
With 2 exception authorization NPO corporations
Exception authorization NPO corporation is NPO corporation and was established newly and, among (we say thing within five years after establishment.), says NPO corporation which received exception authorization of the jurisdiction agency as adapted thing to constant standard (public support test is not included.) because of thing anticipated that the administrative body and operation are appropriate and have base of healthy development of specific nonprofit activity and contribute to public increase.
Merit by becoming 3 authorization NPO corporations
(1) Measures in the taxation system for donor
When 1 individual donates
In conjunction with business pertaining to specific nonprofit activity that the authorized NPO corporations perform individual for authorized NPO corporations when donate, correspond to identification donation, and come by choice application by either subtraction of donation subtraction (deductions from income) or tax credit.
When 2 corporations donate
When corporation does contribution in conjunction with business pertaining to specific nonprofit activity that the authorized NPO corporations perform for authorized NPO corporations, separately from inclusion in expenses limit of the public donation, inclusion in expenses is recognized within the inclusion in expenses limit with sum of donation for identification public interest increase corporation in particular in total.
When 3 heirs donate inherited property
When person who acquired property by the inheritance or bequest does contribution in conjunction with business pertaining to specific nonprofit activity that the authorized NPO corporation performs the property which we acquired by due date of filing return of inheritance tax for authorized NPO corporation (not applied to exception authorization NPO corporation.), value of the property which we donated is not counted in the basics of calculation of taxable amount of inheritance tax.
(2) Donation system that there is no only authorized NPO corporation
Amount of money that authorized NPO corporation (not applied to exception authorization NPO corporation) expended in business pertaining to specific nonprofit activity in business except the profit-making business from assets belonging to the profit-making business is considered to be sum of donation pertaining to the profit-making business, and inclusion in expenses is recognized in certain scope.
Standard of 4 authorization
It is necessary to meet the next standard to become authorized NPO corporations.
(1) Meeting public support test (PST) (exception authorization NPO corporation is excluded.) .
(2) Ratio that public benefit-like activity accounts for in the operation being less than 50%.
(3) Administrative body and the accounting being appropriate.
(4) Contents of operation being appropriate.
(5) Performing information disclosure appropriately.
(6) Submitting business reports to the jurisdiction agency
(7) There not being facts against violation of laws and ordinances, improper performance, the public interest.
(8) Period more than one year passing from day of establishment.
(note) even if meet standard of (1) - (8) mentioned above (in exception authorization NPO corporation, (1) is excluded.) NPO corporation corresponding to, disqualification causes may not receive authorization (exception authorization).
5 disqualification causes
NPO corporation corresponding to any of the following disqualification causes cannot receive authorization.
(1) Corporation with person corresponding to any of the following to the house of officer
Person who does not pass in people who were the working director of the corporation concerned within one year before day that there was fact caused the cancellation in the corporation where 1 authorization or exception authorization was canceled in five years from day of the cancellation
Person who does not pass in five years from on day when we are sentenced to punishment that is beyond 2 imprisonment and ended the execution or day when we ceased to receive the execution
Person who does not pass in five years from on days that is sentenced to fine punishment by having committed a crime or by having violated law about national tax or local taxes, and was over by the execution of the punishment method such as criminal law Article 204 or violence or day when we ceased to receive the execution by having violated 3 nonprofit activities promotion law or gangster malpractice prevention law
4 gangs or member
(2) Corporation which authorization or exception authorization is canceled, and does not pass in five years from day of the cancellation
(3) Corporation which articles of association or substance of business plan violates in laws and ordinances
(4) Corporation where disposition for failure to pay taxes of national tax or law is carried out or corporation which does not pass in three years from day of the end of the disposition for failure to pay taxes concerned
(5) Corporation which does not pass in three years from day when national tax or additional tax due to fraud pertaining to local taxes was imposed
(6) Corporation under control such as members of gang or gang or gang
Validity such as 6 authorization
For validity of authorization, we reckon from day of authorization by the jurisdiction agency and are five years.
For validity of exception authorization, we reckon from day of exception authorization by the jurisdiction agency and become three years.
In addition, after the effective termination of the term of authorization, it is necessary for specific nonprofit authorization NPO corporation which is going to work to receive the effective renewal of term sequentially as authorized NPO corporation (there is no valid renewal of term of exception authorization.) .