Whakaaro Kohi Pūtea mō ngā Kapa Hākinakina: Kāore he Rōpū Kore-Huamoni e Hiahiatia (2026)

Ko ngā kaupapa kohi pūtea ka whai hua mō te kapa hākinakina, ko ērā e whakamahi ana i ngā mea kei te kapa kē: e rua tekau ngā tinana ka tae mai i te Rāhoroi, he raupapa kēmu kua whakaputaina, he papa tākaro me te taiapa, me ētahi rau tāngata e whai whakaaro ana ki te oranga o te tau tākaro. Ko te tikanga, kāore te nuinga o ēnei e hiahia kia hangaia he rōpū kore-huamoni i te tuatahi, ahakoa he ture ake ā tō takiwā, ā tō tāone, ā tō rohe kura.

Ko te tikanga, kāore he tono “whakaaetanga ki te kohi pūtea” ā-kāwanatanga mō te kapa rangatahi, kapa karapu rānei — kei te taumata ā-takiwā ngā here rēhita — ā, ka whakaaro ake ngā Tohutohu mō te Puka SS-4 a te IRS anō ki ngā rōpū ōpaki e whiwhi ana i te tau tāke mō te take pēke, mā te whakamahi i “tētahi rōpū tākaro pōro hei putunga moni mema” hei tauira. Ko te mea ka rerekē i te kore rōpū kore-huamoni, ko ngā mea ka taea te oati ki ngā kaikoha me te wāhi ka noho ai te moni — koinā te hāwhe tuarua o tēnei tuhinga, ā, koinā te hāwhe ka whakarērea e te nuinga o ngā kapa.

Pānuitia tēnei i mua i tō whakarite i tētahi mea. He mōhiohio whānui tēnei, ehara i te tohutohu ā-ture, ā-tāke rānei. E hāngai ana ki Amerika, ā, ko te nuinga o ngā kōrero e whai ake nei he mea whakatakoto e te ture ā-takiwā, ā-rohe hoki — he rerekē ngā ture rāwhera, ngā ture hoko kai, ngā ture rere wai horoi me te rēhitatanga tono koha atawhai i ia takiwā, ā, ka herea anō ngā kapa e hono ana ki te kura e te kaupapa here a te rohe kura. He rerekē ngā ture ki wāhi kē. Tirohia tō attorney general, tō kaiwhakahaere atawhai ā-takiwā, tō tāone, me tō kaiwhakahaere hākinakina i mua i tō hoko tikiti.

Te tikanga pono o te “kāore he rōpū kore-huamoni e hiahiatia”

Kotahi noa te tikanga kuiti, whai hua: ko te tikanga, kāore te kapa ōpaki e tika ana kia hanga hinonga ā-ture i mua i te kohi moni mai i ngā mātua me ngā hoa noho. Kāore ia e kī ko ēnei e whai ake nei:

• Ehara i te whakawāteatanga tāke. Ka toro te moni whiwhi tapeke ā-kāwanatanga ki te moni whiwhi “mai i ngā puna katoa” (26 U.S.C. §61); kei ngā meka te whakatau mēnā he tāke tō te moni ka riro i te kapa, i te kaiako rānei. Pātai atu ki tētahi kaikaute mēnā he moni nui kei roto.
• Ko te tikanga, kāore e taea e ō kaitautoko te tango tāke. Me haere ngā koha atawhai ka taea te tango tāke ki tētahi rōpū tautika, ā, e kī pono ana te IRS “kāore e taea te tango i ngā koha ki ngā tāngata takitahi” (IRS Topic 506). Kaua e tā i te “ka taea te tango tāke” ki tētahi pānui, engari mēnā kei te whiwhi tētahi rōpū tautika i te moni.
• Ehara i te whakawāteatanga i ngā ture ā-takiwā. Ki te tono koha koe mō tētahi kaupapa atawhai, kaua mō ngā utu o tō kapa anō, ka hiahia ētahi takiwā ki te rēhitatanga ki te attorney general i mua i tō tono — hei tauira, e hiahia ana a New York kia tuku puka ngā rōpū atawhai “i mua i te tono koha” (N.Y. Exec. Law §172), ā, he here rēhita ōrite tā California (Cal. Gov. Code §12585).

Mehemea e hiahia ana tō kapa ki ngā koha ka taea te tango tāke, ki te whakaōrite koha ā-pakihi, ki ngā pūtea tautoko rānei, koinā te take hei hanga karapu tautoko 501(c)(3) tūturu — tirohia “Nonprofit” vs. “Not-for-Profit” mō ngā hua tūturu o taua tūnga.

Tekau mā whā ngā kaupapa kohi pūtea e hāngai ana ki te kapa

Ka whakawhirinaki ēnei ki ngā mea kua homai kē e tō rārangi kaitākaro, e tō raupapa, e tō papa tākaro. Mehemea e hiahia ana koe ki tētahi tahua whānui kāore i te hāngai ki te hākinakina anake, tīmatahia mai i tā mātou rārangi pokapū 75 whakaaro kohi pūtea māmā.

Mā te werawera — mā te rārangi kaitākaro te mahi

1. Pūkenga-a-thon. Whakataetae panga poitūkohu, whakataetae whana-whiu, whakataetae awhio: ka oati ngā kaitautoko mō ia panga, mō ia awhio rānei. Ko te tikanga koinei te hua nui rawa mō ia haora i konei, kāore he rokiroki, kāore he kirimana kaituku.
2. Horoi waka ā-kapa. Te mea tawhito — me tētahi āhuatanga ā-ture kāore te nuinga o ngā kapa e mōhio. E kī ana te tari taiao o Connecticut ki ngā kaiwhakarite kohi pūtea “kaua ngā wai horoi e uru ki tētahi puna hopu wai āwhā,” ā, ka tohu ki te horoi ki runga i te tarutaru ka taea te ngongo i te wai, ki te whakaanga rānei ki te awakeri paru me te whakaaetanga ā-rohe (CT DEEP charitable car wash guidance). He rerekē ngā ture; pātai atu ki te tari wai āwhā, tari mahi tūmatanui rānei o tō tāone.
3. Rā mahi. He rakuraku rau, he kō huka, he whakawātea whare waka — ka hokona mā te haora ki ngā hoa noho e pai ake ana ki te utu i tētahi kapa i tētahi kaikirimana.
4. Wā mahi tūranga kai ki tētahi papa nui ake. He maha ngā papa hākinakina ā-kāreti, ā-riiki iti rānei ka utu i ngā rōpū kaitūao mō te utu tōpū, mō te ōrautanga rānei o ngā hokonga a tētahi tūranga.

Whakamahia tō raupapa me tō papa tākaro ake

5. Manaakitia he whakataetae, he hui tākaro rānei i mua i te wā tākaro. He utu uru mai i ngā kapa manuhiri, me ō kūaha me ō tūranga kai. Koinei pea te tatauranga rā-kotahi nui rawa a te nuinga o ngā karapu.
6. Kēmu tauira-o-mua, pō mātua-ki-ngā-kaitākaro rānei. Hokona ngā tikiti mō tētahi mea e hiahiatia kētia ana e te tangata ki te mātakitaki.
7. Akoranga rangatahi. Ka whakaako ō kaitākaro matua i te hunga 8-tau-ki-raro mō te ata kotahi — he utu iti te whakahaere, ā, ka whāngai i tō ara whakawhanake ake.
8. Whakataetae pūkenga i te hāwhe wā i ngā kēmu ā-kāinga: te panga poto rawa, te panga hāwhe-papa, te whana whāinga.

He moni mai i ngā pakihi ā-rohe

9. Papa kara ki te taiapa, ki te papa o waho rānei. He auau, he kaha iti, ā, e tino hiahiatia ana e ngā pakihi. Mehemea kei te tautokona tō kapa e tētahi rōpū kore-tāke, kia mōhio ka taea ngā whakamihi ingoa-me-te-tohu noa te kīia he “utu tautoko tautika,” engari ko ngā karere e mau ana i te “mōhiohio utu, ētahi atu tohu penapena, tohu uara rānei, he whakamana, he whakapatipati rānei ki te hoko” ka kīia he pānui hoko (26 U.S.C. §513(i)) — he wehewehenga me ōna hua tāke, he pai kia pātai ki tētahi kaikaute.
10. Pānui hōtaka, tohu papa piro, tapa whakamahana. I runga i te whenua kura, ko te tikanga me whai whakaaetanga a te kaiwhakahaere: e hiahia ana te kaupapa here tauira ā-takiwā o Utah kia whakaaetia e te tumuaki ngā kara me ngā pānui hoko ka whakairia ki te whenua kura i mua i te tā (Utah State Board of Education, Fundraising Model Policy).
11. Pō ōrautanga wharekai. Ka hoatu e tētahi wharekai ā-rohe he wāhanga o ngā hokonga o te pō kotahi ki tō kapa; ko tāu mahi ko te whakakī i te rūma.
12. Toa kapa, kāri whakahekenga utu rānei. Hokona ngā kākahu me tētahi kāri whakahekenga utu a ngā kaihokohoko ā-rohe ka whakamahia kētia e ō whānau.

He taonga, kaua he moni

13. Kohinga taputapu me te whakawhiti kākahu. Kohia ngā hū koikoi, ngā papa ārai me ngā retireti kua iti rawa; hokona anō i tētahi hui whakawhiti, ka tuku ai i ngā toenga ki raro. Whakamaumaharatia ngā kaikoha kei te tūnga rōpū tautika o te kaiwhiwhi te tangohanga atawhai mō ngā taonga koha (IRS Topic 506).
14. Ngā tūranga kai me ngā hoko kai tunua — me te tirotiro i ngā ture kai. Ka herea ngā kai kīhini kāinga i te taumata ā-takiwā: hei tauira, e hiahia ana a California kia rēhita tētahi umanga kai kāinga “Karaehe A” ki te tari whakamana ā-rohe, ā, kia whiwhi tētahi umanga “Karaehe B” i tētahi raihana i mua i te tūwhera mō te pakihi (Cal. Health & Safety Code §114365). Ā, i te papa kura i te wā kura, e hiahia ana ngā ture ā-kāwanatanga “me tutuki ngā kai whakataetae katoa ka hokona ki ngā ākonga i te papa kura i te wā kura i ngā paerewa taiora kua tautuhia i tēnei wāhanga,” me te auau o ngā kaupapa kohi pūtea whakawātea ka whakatauhia e te tari ā-takiwā (7 C.F.R. §210.11). Mō ngā mea ka hokona me te utu tika, tirohia ā mātou kai hoko tunua rongonui.

Kotahi hei waiho kia tirohia rā anō e koe: ko ngā rāwhera me ngā tāre 50/50. Ko te tikanga a ngā takiwā, ka kīia ēnei he momo rota, he momo petipeti rānei, ka whakaaetia mā ngā whakawāteatanga ā-ture kuiti. I raro i te ture rāwhera o California, ka taea e te “rōpū tika” te whakahaere rāwhera — he rōpū kore-huamoni tūmataiti kua tautika ki te mahi pakihi i te takiwā mō te kotahi tau neke atu, e mau ana hoki i tētahi tūnga kore-tāke kua tautuhia — ā, me rēhita ā-tau ki te Department of Justice, ā, kāore e āhei ngā rāwhera te whakahaere mā te ipurangi (Cal. Penal Code §320.5). Ko te kapa kāore ōna hinonga te tauira ka kore e tautika i te nuinga o te wā. He rerekē te aukati, te raihana, te here rānei a ētahi atu takiwā ki ngā rāwhera — pātai atu ki tō kaiwhakahaere ā-takiwā i te tuatahi. Ki te whakaaetia koe, mā ngā whakaaro kete ā-kaupapa e whakatau mēnā ka hoko tikiti te tangata.

Te wāhi ka hē ngā kapa: ko wai tonu kei te pupuri i te moni

Ahakoa tāu e kōwhiri ai, whakaputaina he rēhita moni māmā ia marama — ngā moni i uru mai, ngā moni i puta, me ngā moni e toe ana. He ārai utu-iti te rēhita ā-marama mō te tautohe kaute ā muri ake.

E toru ngā ture ka raru ai ngā kapa

1. Kaua e whakawhiwhi i ngā moni kohi pūtea ki ngā pūkete o ngā whānau takitahi. Koinei te mea nui. I tētahi tohutohu i te tau 2011 ki āna kaitirotiro, i tuhi te wāhanga Exempt Organizations o te IRS “mehemea ka tuku tētahi karapu tautoko i tētahi painga ki tētahi kaiuru hei utu mō āna mahi kohi pūtea, pēnei i te whakawhiwhi i ngā moni i kohia e taua kaiuru ki tāna here utu mema, ki te utu rānei o tētahi haerenga, kei te tuku te karapu tautoko i tētahi painga takitahi ki taua kaiuru,” ā, “tērā pea ka kore te rōpū e whakaingoatia i raro i te § 501(c)(3)” nā aua tikanga — me te kī tērā pea he moni whiwhi mai i ngā ratonga aua moni kua whakawhiwhia (IRS, Booster Club Dues and Non-Exempt Activity, June 27, 2011). Ko te whakamārama roa ake a te IRS mō ngā pūnaha piro me te kohi pūtea ngātahi i ngā karapu tautoko, kei tāna tuhinga EO CPE 1993 mō ngā karapu tautoko hākinakina. Kohia te moni mō te kapa; whakapaua ki te kapa.

2. Kaua e oati i tētahi tangohanga tāke kāore e taea e koe. Ko te whakarāpopototanga a te IRS anō, ko Topic 506 — ā, mō te whakamāramatanga māmā o ngā mea ka taea e te kapa kāore ōna hinonga te kī pono ki ngā kaitautoko, pānuitia Me pēhea te whakaae koha ā-ipurangi me te kore he umanga huakore.

3. Mehemea e hono ana koe ki te kura, whiwhia he whakaaetanga tuhituhi i te tuatahi. He tauira tika te kaupapa here tauira o Utah mō te mahi a ngā rohe kura: me whakaae ā-tuhi i mua ngā kaupapa kohi pūtea, kaua he whāinga hoko e utaina ki ngā ākonga, ā, kua aukatia te hoko tatau-ki-te-tatau mā ngā ākonga o te kura tuatahi me te kura waenga (USBE). Ko te kaupapa here o tō rohe kura te mea ka here i a koe — pānuitia.

Te kohi koha ā-ipurangi

Ka rere ngā moni i ngā pouaka moni me ngā pepa oati. Mō ngā kohinga oati me ngā pūkenga-a-thon, ko te tikanga ka nui ake te kohi a te hononga ka taea e ngā kaitautoko te whakatuwhera i te waea i tā te papa tuhituhi.

Waihangatia tō whārangi Donairo kore utu — he whārangi ka taea te tiritahi mō te kohinga oati a tō kapa, me tō whāinga me tō kōrero i runga. He mea hanga mō ngā koha tuku noa — ehara i te toa, i te taputapu tikiti, i te pae rāwhera rānei — nō reira ko ngā utu uru whakataetae, ko ngā moni kūaha, ko ngā moni toa kapa me te hoko kai tunua, me ngā tautoko i hokona mō te whakanoho tohu, me rere ki wāhi kē. Ko te utu pae he 1% mō ia koha, ā, ka tukuna atu te utu tukatuka a PayPal i tōna utu tūturu; tirohia ngā utu katoa.

Kia mārama ki tōna āhua me tōna kore: kāore te whārangi e whakanoho i tō kapa hei rōpū atawhai, kāore e whakaāhei i ngā koha kia tangohia ai te tāke, kāore hoki e whakatutuki i te rēhitatanga, i te raihana, i te whakaaetanga a te rohe kura pea e hiahiatia ana e tō kaupapa kohi pūtea. Kei a koe tonu te tirotiro i ērā.

Ngā pātai auau

Kotahi anō te whakamaharatanga pono. He mōhiohio whānui e hāngai ana ki Amerika tēnei tuhinga, ehara i te tohutohu ā-ture, ā-tāke rānei. He mea whakatakoto e tō takiwā me tō tāone ngā ture rāwhera, kai, rere wai me te tono koha atawhai, ka herea te kohi pūtea ā-kura e te kaupapa here a te rohe kura, ā, ka huri ngā mea e rua. Tirohia tō kaiwhakahaere ā-takiwā, tō tāone me tō kaiwhakahaere hākinakina — ka kōrero ai ki tētahi tohunga i mua i te nekeneke o te moni tūturu.

Ngā puna me ētahi atu pānui

He puna Amerikana ēnei — ngā tuhinga a te IRS me te ture ā-kāwanatanga, ā-takiwā hoki, me ētahi tauira ā-takiwā (California, Connecticut, New York, Utah) hei tohu i ngā ture ka whakatakotoria rerekētia e tō takiwā ake.

• IRS — Booster Club Dues and Non-Exempt Activity, EO field directive, June 27, 2011 (crediting fundraising amounts constitutes private benefit)
• IRS — 1993 EO CPE Text, Athletic Booster Clubs: Are They Exempt? (private benefit, point systems, cooperative fundraising)
• IRS — Topic 506, Charitable Contributions (qualified organizations; gifts to individuals not deductible)
• IRS — Instructions for Form SS-4 (EIN "for banking purposes only"; nonprofit entity types)
• 26 U.S.C. §61 (gross income from whatever source derived)
• 26 U.S.C. §513(i) (qualified sponsorship payments vs. advertising)
• 7 C.F.R. §210.11 (competitive food standards on campus during the school day; state-set exempt fundraiser frequency)
• Cal. Penal Code §320.5 (raffles; eligible organizations; DOJ registration; no internet raffles)
• Cal. Health & Safety Code §114365 (cottage food operations; Class A registration, Class B permit)
• Connecticut DEEP — Charitable Car Wash Guidance (washwater must not enter a storm drain)
• Utah State Board of Education — Fundraising Model Policy (written approval, public funds, signage approval, sales quotas, door-to-door)
• N.Y. Exec. Law §172 (registration prior to charitable solicitation)
• Cal. Gov. Code §12585 (charitable-solicitation registration)
• Donairo — Nonprofit vs. Not-for-Profit: What's Actually Different (what 501(c)(3) status actually buys)
• Donairo — How to Accept Donations Online Without Being a Nonprofit (deductibility in plain English)

He mōhiohio whānui anake — ehara i te tohutohu ā-ture, ā-tāke rānei. He rerekē ngā ture i ia whenua, ka huri hoki; whakaūngia, ka kōrero ai ki tētahi tohunga.