"Nonprofit" vs. "Not-for-Profit": He Aha te Rerekētanga Pono (2026)
Donairo9 meneti te pānui
Kua pānui pea koe he mahi te "nonprofit" mō te marea, ā, he mahi te "not-for-profit" mō ōna mema, ā, he wehewehenga ā-ture nui tēnei. Anei te āhua pono: i te ture US, te tikanga kāore ēnei kupu e rua e tautuhia ana hei momo ā-ture motuhake.
Ko te nuinga o te wā ka whakaritea rāua hei kupu taurite i te kōrero noa, ā, ka whakapiri ngā kāwanatanga rerekē i ngā tapanga rerekē ki te momo hinonga kotahi — ko te kupu ake a te IRS ko "nonprofit," ā, he ngāwari tāna whakamahi i taua kupu, e kapi ana i ngā whakahaere oranga hapori me ngā karapu hapori me ngā umanga aroha anō hoki (IRS: mōhiohio tāke mō ētahi atu umanga huakore). Engari ka wehe pono ngā tapanga i ētahi wāhi motuhake, ā, kotahi te wehewehenga tata e tino hira ana: ko tēhea mana tāke-watea kei te whakahaere pono. Koinā te mea, i te nuinga o te wā, e whakatau ana mēnā he tango-tāke ngā koha, ā, koinā te wāhi ka tau ai tēnei aratohu.
He whakatūpato pono. He mōhiohio whānui tēnei, ehara i te tohutohu ā-ture, ā-tāke rānei — ehara a Donairo i te umanga aroha, i te umanga rōia, i tō kaikaute rānei. He tau-US tēnei tuhinga: ko te ture tāke ā-federal US me ngā ture whakatū kaporeihana ā-kāwanatanga. I waho i te US, ka huri anō ngā kupu — i Ingarangi me Wēra, he mana ā-ture whakaritea te "charity" (umanga aroha) kua tautuhia e te Charities Act 2011 (he ake ngā ture me ngā kaiwhakahaere umanga aroha a Kotirana me Airani ki te Raki), ā, i Kanata ka wehea e te CRA te "registered charity" mai i te "non-profit organization" — nō reira tirohia te kaiwhakahaere umanga aroha o tō ake whenua, rohe rānei, i mua i tō whakawhirinaki ki tētahi tapanga.
Te whakautu poto
Mō te nuinga o ngā take whaihua, he ōrite te tikanga o "nonprofit" me "not-for-profit": he whakahaere e ora ana mō tētahi take i tua atu i te whakawhiwhi rawa i ngā rangatira, ā, ka hoki ngā moni toe ki te kaupapa, kaua ki waho ki ngā kaipupuri hea. Mēnā ka kī mai tētahi he "not-for-profit" tāna whakahaere, kaua he "nonprofit," kāore pea i āta kōrerotia mai e ia tētahi mea hira ā-ture — engari mēnā kei tētahi wāhi pērā i Niu Ioka ia, ka rerekē: he kupu ā-ture kua tautuhia te "not-for-profit corporation" i reira (N.Y. Not-for-Profit Corporation Law).
Ko ngā pātai e hira ana ā-ture, ka whai ake: I whakatūria hei aha, ā, i tēhea kāwanatanga? Ā, ko tēhea mana tāke-watea ā-federal — mēnā tērā — kei a ia?
Kei hea ngā kupu e rua e wehe pono ai
Ko te wehewehenga kua kitea e koe ā-ipurangi ehara i te mea hangahanga noa — he tikanga whakamahi e tika ana kia mōhiotia, me ētahi āhuatanga rerekē pono e rua, e toru rānei:
- Te tikanga o ia rā. I te whakamahi o ia rā, he maha ngā wā ka kite koe i te "nonprofit" e whakamahia ana mō ngā whakahaere painga-marea — ngā umanga aroha, ngā tūāpapa, ngā hāhi, te ao 501(c)(3) tawhito — ā, ka whakamahia te "not-for-profit" mō ngā whakahaere painga-mema: te riiki hākinakina rēhia, te karapu ngahau, te karapu hapori e whāngai ana i tāna moni ki ōna ake mema. He tauira whakamahi tēnā, ehara i te ture i whakaputaina e tētahi — ā, ka rere kē ngā paerewa kaute US: ko te kupu-marumaru a FASB mō te rāngai katoa, tae atu ki ngā umanga aroha, ko "not-for-profit entities" (ASC Topic 958). He pono anō hoki te wehenga marea-vs-mema i te ture — ka whakarōpūtia e Niu Ioka ia kaporeihana o ēnei hei mea aroha, hei mea ehara-i-te-aroha rānei (N-PCL §201), ā, ka wehea e te ture ā-federal te 501(c)(3) mai i te 501(c)(7). Ko te mea kāore ngā ture e mahi ana, ko te here i taua wehenga ki ēnei kupu e rua.
- Te āhua rerekē o te ture tāke. I te wāhi ka puta ai te "not-for-profit" i ngā tuhinga tāke ā-federal, e whakaahua ana i tētahi mahi, ehara i te whakahaere: ko te taitara o te 26 U.S.C. §183 ko "Activities not engaged in for profit" (ngā mahi kāore i whāia mō te huamoni) — ngā ture ngaro-ngahau — ā, ka kawea e te IRS taua tapanga ki runga i a rātou hei "not-for-profit activities" (Publication 334). I roto i taua tikanga tāke kuiti, he mahi not-for-profit tāu ngahau whakaahua o te rāhoroi — he wāhanga ture tāke motuhake mai i ngā umanga aroha (IRS: he ngahau, he pakihi rānei).
- Te āhua rerekē o te ture ā-kāwanatanga. Ka rerekē te whakaingoa a ngā kāwanatanga i te momo hinonga kotahi. Ka whakatūria e Niu Ioka ēnei whakahaere i raro i tāna Not-for-Profit Corporation Law, ā, ko Illinois i raro i tāna General Not For Profit Corporation Act, engari he maha ētahi atu kāwanatanga — tae atu ki New Jersey — ka kīia tā rātou he ture "nonprofit corporation". (Kāore rawa he ture umanga huakore motuhake a Delaware; ka whakatūria ēnei hinonga hei kaporeihana hea-kore i raro i tāna General Corporation Law.) Kāore he whakahaere e huri hei momo mea rerekē mā te whakawhiti noa i te awa o Hudson — ahakoa he rerekē ngā ture i te matū me te ingoa anō hoki, nō reira ka huri ngā ture whakahaere e pā ana ki a ia.
Nō reira ina whakaatu tētahi tuhinga i te "nonprofit vs. not-for-profit" hei momo ā-ture motuhake e rua me ō rāua ture rerekē, kei te whakakākahu noa ia i tētahi tikanga whakaingoa hei ture.
Te wehewehenga e tino hira ana: ko tēhea 501(c) kei a ia
Ko te whakatū i tētahi kaporeihana umanga huakore (nonprofit, not-for-profit rānei) i tō kāwanatanga, koia anake te hipa tuatahi, ā, kāore tērā anake e mea kia tango-tāke ngā koha, kia tāke-watea ā-federal rānei te whakahaere. Kei runga tērā i te mea mēnā ka tutuki te whakahaere i ngā paearu o tētahi wāhanga-iti o te Wāhanga 501(c) — ā, mō te nuinga o ngā whakahaere 501(c)(3), i te tono ki te IRS kia whakaaetia taua mana (26 U.S.C. §508); ko ngā hāhi ka tutuki i ngā whakaritenga ka kīia he tāke-watea aunoa (IRS: ngā hāhi), ā, ko ngā whakahaere i raro i ētahi atu wāhanga-iti maha ka taea te whakapuaki-whaiaro, kaua ko te tono (Pub 557, Organization Reference Chart). Ko tēnei wehenga toru-ara te mea e whakaarohia ana e te tangata, te tikanga, ina whakatauritea e ia ngā whakahaere "āhua-umanga-aroha" me ngā whakahaere "āhua-karapu" (IRS Publication 557; kei ngā whārangi 69–70 o te PDF te ripanga):
| 501(c)(3) — umanga aroha | 501(c)(4) — oranga hapori | 501(c)(7) — karapu hapori | |
|---|---|---|---|
| I hangaia hei painga mō | Te marea (ngā take aroha, ā-hāhi, ā-mātauranga, ā-pūtaiao — me te whakataetae hākinakina ngahau anō hoki) | Te oranga whānui o te hapori; ka taea te kōkiri kaupapa here hei mahi matua (IRS: ngā whakahaere oranga hapori) | Ōna ake mema — "pleasure, recreation, and other nonprofitable purposes" (ngā take ahuareka, rēhia, me ētahi atu take huakore) (26 U.S.C. §501(c)(7); IRS: ngā karapu hapori) |
| Ngā tauira noa | Pēke kai, hāhi, tūāpapa kura, whakaora kararehe, rōpū hākinakina ngahau | Ngā riiki ā-hapori, ngā whakahaere kaikōkiri | Ngā karapu tuawhenua, ngā karapu ngahau, ngā riiki rēhia e whakahaeretia ana e ngā mema |
| He tango-tāke ngā koha? | Āe, te tikanga — ngā 501(c)(3) i tua atu i ngā whakahaere whakamātautau-haumaru-marea (IRS: ngā whakaritenga whakawāteatanga; Pub 526) | Kāo, te tikanga (IRS: ngā koha ki ngā whakahaere 501(c)(4)) | Kāo, te tikanga — ko ngā utu mematanga me ngā koha ki te karapu, ehara i te takoha aroha tango-tāke (Pub 526; ripanga Pub 557) |
| Ka kīia noatia | "Nonprofit" | Tētahi rānei | He maha ngā wā, "not-for-profit" |
Titiro ki te rārangi whakamutunga: ka āhua whai te tikanga o ia rā i te wehenga (c)(3)-vs-(c)(7). Koinā te take e rite ai te tikanga ki te pono. Engari kāore te ture tango-tāke e aro ki tā te tangata karanga i te whakahaere — kei te aro kē ia mēnā he whakahaere kua tutuki i ngā paearu te kaiwhiwhi i raro i te wāhanga 170(c), ā, i roto i te mahi, ko te nuinga o te wā he 501(c)(3) tērā (Pub 526). Ko te "Nonprofit" i runga i te upoko reta kāore e mea he tango-tāke i te wā tāke.
He ruarua ngā momo ehara-i-te-(c)(3) ka tutuki anō hoki i ngā paearu — tae atu ki ngā rōpū hōia o mua me ngā rōpū kaipatu-ahi tūao (Pub 526) — ā, kei runga anō te tango-tāke i te kaikoha: te tikanga, hei kerēme i tētahi tangohanga aroha me tāpae takitahi i ngā tangohanga i runga i te Schedule A, ahakoa mai i te tau tāke 2026, ka taea pea e te hunga kāore e tāpae takitahi ana te tango tae atu ki te $1,000 ($2,000 mō te tāpae ngātahi) o ngā takoha moni ki ētahi whakahaere kua tutuki i ngā paearu (IRS Topic 506).
"Ka taea e te umanga huakore te whai huamoni?" Āe — anei te ture tūturu
He rite te ara e whakapōhēhē ai ngā kupu e rua: e tohu ana rāua kāore e taea e te whakahaere te mutu i te tau me te moni nui ake i tāna i tīmata ai. Ka taea, ā, ka pērā ngā mea hauora. Ko te here matua ko te wāhi e haere ai ngā moni toe: i raro i te 501(c)(3), kāore he "wāhanga o ngā moni whiwhi tūturu" ("no part of the net earnings") e ahei kia riro hei painga mō tētahi kaipupuri hea takitahi, mō tētahi tangata takitahi rānei (26 U.S.C. §501(c)(3); IRS: ngā whakaritenga whakawāteatanga). Ka whakangaohia anō ngā moni toe ki te kaupapa; kāore e tohatohaina pērā i ngā moni tuwha.
He pai ngā utu mahi tika mō ngā mahi pono — ko te ine a te IRS ko te mea ka utua noatia mō ngā ratonga rite e ngā hinonga rite i raro i ngā āhuatanga rite (IRS: te utu mahi) — engari kāore e pai te whakawhiwhi rawa whaiaro. He take motuhake te huamoni mai i tētahi pakihi kāore e hāngai ana ki te kaupapa: ka taea te tāke i tērā hei moni whiwhi pakihi hāngai-kore, ahakoa he whakahaere tāke-watea (IRS: UBIT).
Ko taua ture "kāore he painga whaiaro" te take tonu e hē ai te mana umanga aroha mō tētahi kaihanga e whakaaro ana ki te pupuri i te moni — ā, mā tērā tātou e kawe ki te rōpū e tino hira puku ai tēnei pātai.
Mēnā he tangata takitahi koe: te tikanga kāore koe e hiahia ki tētahi o ēnei
He tokomaha te hunga ka tae mai ki tēnei whakataurite i a rātou e whakamātau ana ki te whakatau ko tēhea o ēnei me noho ai rātou i mua i te whakaae i te moni tautoko. Mēnā ko koe tērā, ko te whakautu, te tikanga: kāore tētahi o ēnei e hiahiatia. I te US, te tikanga ka taea e te tangata takitahi te whakaae i ngā koha tūao me ngā tipi me te kore e whakatū whakahaere — kāore he 501(c)(3), kāore he whakatū kaporeihana ā-kāwanatanga, kāore he pepa whakatū. Ko ngā utu matua: kāore e taea e koe te whakaatu i a koe anō hei umanga aroha, ā, kāore e taea e ō kaitautoko te tango i ā rātou e hoatu nei (IRS Topic 506). Kei runga i ngā meka, ka taea pea te tāke i ā koe e whiwhi ai hei moni whiwhi me pūrongo koe — ka pā te moni whiwhi tōpū ki te moni "from whatever source derived" (mai i tēhea puna rānei) (26 U.S.C. §61), engari ka whakawāteatia ngā koha pono (26 U.S.C. §102(a)).
Kotahi te rohe hei whakaute: mēnā ka tono koe mō tētahi kaupapa aroha, kaua mōu anō, ka pā ngā ture tono-aroha a ētahi kāwanatanga ki ngā tāngata takitahi me ngā whakahaere anō hoki (N.Y. Exec. Law §172; Cal. Gov. Code §12585) — nō reira tirohia te kaiwhakahaere umanga aroha o tō kāwanatanga i mua i tō kohi pūtea mō tētahi kaupapa.
Kua tuhia e mātou tētahi aratohu reo-māmā katoa mō te ara takitahi — ngā mea e whakaaetia ana, ngā tūāpapa tāke, me te pēhea o te tono i runga i te pono: Me pēhea te whakaae koha ā-ipurangi me te kore he umanga huakore.
Ka tīmata te tika o te whakatū i tētahi 501(c)(3) tūturu ina hiahia ō kaikoha i ngā tangohanga, ina hiahia koe i ngā karahipi, i te moni ā-whakahaere rānei, ina whakahaere rānei koe i tētahi kaupapa painga-marea haere tonu pono i te rahi — kei taua aratohu anō te rārangi arowhai pono.
Ngā pātai auau
He ōrite te "not-for-profit" ki te "nonprofit"?
Mō te nuinga o ngā take, āe — te tikanga kāore te ture US e whakarite i a rāua hei momo ā-ture motuhake e rua, ā, ka whakapiri ngā kāwanatanga rerekē i ngā tapanga rerekē ki te momo hinonga kotahi: ko te ture a Niu Ioka ko te Not-for-Profit Corporation Law, ko tā New Jersey ko te New Jersey Nonprofit Corporation Act. Ka āhua whai te tikanga o ia rā (nonprofit = painga-marea, not-for-profit = painga-mema) i te rerekētanga i waenga i ngā umanga aroha 501(c)(3) me ngā karapu 501(c)(7), engari kei te mana tāke-watea te matū ā-ture, kaua i te tapanga.
He tango-tāke ngā koha ki tētahi umanga huakore ("not-for-profit")?
Mēnā anake he whakahaere kua tutuki i ngā paearu taua whakahaere i raro i te wāhanga 170(c) o te ture tāke US — arā, ko te nuinga rawa ko te mana 501(c)(3) (tirohia IRS Topic 506). Ko ngā koha ki ngā karapu painga-mema (501(c)(7)) me te nuinga o ngā whakahaere oranga hapori (501(c)(4)), te tikanga kāore ērā e tango-tāke, ahakoa ko tēhea tapanga e whakamahia ana e rātou (tirohia te Organization Reference Chart i IRS Publication 557).
Ka taea e te umanga huakore ("nonprofit", "not-for-profit" rānei) te whai huamoni?
Āe — ka taea e ngā mea e rua te mutu i te tau me ngā moni toe. Mō te 501(c)(3), ko te ture matua kāore he wāhanga o ngā moni whiwhi tūturu e ahei kia riro hei painga mō tētahi kaipupuri hea takitahi, mō tētahi tangata takitahi rānei (26 U.S.C. §501(c)(3)); he ake anō ngā here tohatoha-kore a ngā ture umanga huakore ā-kāwanatanga. Ka hoki ngā moni toe ki te kaupapa, ā, ka whakaaetia te utu tika mō ngā mahi pono. Ko te huamoni mai i tētahi pakihi kāore e hāngai ana ki te kaupapa, ka taea tonu te tāke (tirohia te IRS mō te moni whiwhi pakihi hāngai-kore).
Me whakatū rānei e au tētahi umanga huakore ("nonprofit", "not-for-profit" rānei) kia whakaae ai i ngā koha?
Te tikanga, kāo — kāore te ture US e here ana i te tangata takitahi ki te whakatū whakahaere kia whiwhi ai i ngā koha tūao. E rua ngā utu e tino hira ana: kāore e taea e koe te whakaatu i a koe anō hei umanga aroha, ā, kāore e taea e ō kaitautoko te tango i ā rātou e hoatu nei (IRS Topic 506). Kei runga i ngā meka, ka taea pea te tāke i ā koe e whiwhi ai hei moni whiwhi — ā, ko te kohi pūtea mō tētahi kaupapa, kaua mōu anō, ka taea te kukume mai i ngā ture rēhita umanga aroha ā-kāwanatanga. He mōhiohio whānui tēnei, ehara i te tohutohu tāke.
Kotahi atu whakamaharatanga pono. He mōhiohio whānui tau-US tēnei tuhinga, ehara i te tohutohu ā-ture, ā-tāke rānei — ka huri ngā whakamāramatanga, ngā mana, me ngā ture, ā, he rerekē te wehewehe a ētahi atu whenua i ēnei kupu. Kōrero ki tētahi ngaio kua tohungatia i mua i tō whakatū (i tō kerēme rānei) i tētahi mea.
Ngā puna & pānui anō
He puna US ēnei — te aratohu IRS me te ture ā-federal, ā-kāwanatanga hoki; i waho i te US, tirohia te kaiwhakahaere umanga aroha o tō ake whenua, rohe rānei.
- 26 U.S.C. §501 (exempt organizations; (c)(3) inurement clause; (c)(7) clubs)
- 26 U.S.C. §170 (charitable deduction; qualified organizations)
- 26 U.S.C. §61 (gross income)
- 26 U.S.C. §102 (gifts excluded from income)
- 26 U.S.C. §183 (activities not engaged in for profit)
- 26 U.S.C. §508 (recognition of 501(c)(3) status)
- IRS — Publication 557, Tax-Exempt Status for Your Organization (Organization Reference Chart at pp. 69–70 of the PDF)
- IRS — Publication 526, Charitable Contributions (qualified organizations)
- IRS — Exemption requirements: 501(c)(3) organizations
- IRS — Donations to Section 501(c)(4) organizations
- IRS — Topic 506: Charitable Contributions (itemizing; the 2026 non-itemizer deduction; gifts to individuals)
- IRS — Unrelated business income tax
- IRS — Intermediate sanctions: compensation (the "reasonable compensation" yardstick)
- IRS — Publication 334, Tax Guide for Small Business ("not-for-profit activities")
- N.Y. Not-for-Profit Corporation Law (full text) and §201 (types of corporations)
- N.Y. Executive Law §172 and Cal. Gov. Code §12585 (charitable-solicitation registration)
- Illinois — General Not For Profit Corporation Act of 1986
- New Jersey Nonprofit Corporation Act
- UK — Charities Act 2011, s.1 (England and Wales)
- Canada — CRA: registered charity vs. non-profit organization
He mōhiohio whānui anake — ehara i te tohutohu ā-ture, ā-tāke rānei. Ka rerekē ngā ture i ia whenua, ā, ka huri; whakaūngia, ā, kōrero ki tētahi ngaio.
