{"id":16607,"date":"2024-10-17T09:31:30","date_gmt":"2024-10-17T16:31:30","guid":{"rendered":"https:\/\/www.sacregcf.org\/entradas-para-eventos-cuidado-con-la-division\/"},"modified":"2024-10-17T09:31:47","modified_gmt":"2024-10-17T16:31:47","slug":"entradas-para-eventos-cuidado-con-la-division","status":"publish","type":"post","link":"https:\/\/www.sacregcf.org\/es\/entradas-para-eventos-cuidado-con-la-division\/","title":{"rendered":"Entradas para eventos: cuidado con la divisi\u00f3n"},"content":{"rendered":"\n
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Muchos de sus clientes con mentalidad filantr\u00f3pica ciertamente disfrutan asistiendo a eventos de recaudaci\u00f3n de fondos para sus organizaciones sin fines de lucro favoritas. Especialmente a medida que los eventos comunitarios comiencen a aumentar este oto\u00f1o, querr\u00e1 estar al tanto de una peque\u00f1a arruga en las reglas del IRS sobre la que sus clientes pueden preguntar. <\/p>\n\n\n\n

Este es un ejemplo de lo que tu cliente podr\u00eda preguntar:<\/p>\n\n\n\n

Cliente: \u00abQuer\u00edamos comprar una mesa en la gala de oto\u00f1o a trav\u00e9s de nuestro fondo asesorado por donantes, pero el equipo de la Fundaci\u00f3n dijo que eso no era posible y sugirieron formas alternativas de cumplir nuestros objetivos. \u00bfQu\u00e9 pasa con eso?<\/p>\n\n\n\n

\n

Este p\u00e1rrafo, y cualquier p\u00e1rrafo en el \u00abgrupo sin puntos\u00bb no deben tener puntos a la izquierda. Tendr\u00e1 el mismo margen a la izquierda. Tambi\u00e9n puede agregar la clase personalizada no-dots en Avanzado en la Configuraci\u00f3n de bloques, pero eso tambi\u00e9n deshabilitar\u00e1 el margen. <\/p>\n\n\n\n

Las reglas detr\u00e1s de esto son oscuras y confusas, incluso para los est\u00e1ndares del IRS.<\/p>\n\n\n\n

Esto es lo que est\u00e1 pasando: El IRS desaprueba los fondos recomendados por donantes que pagan cualquier parte de la entrada de un evento a una recaudaci\u00f3n de fondos ben\u00e9fica, incluso si una parte de la entrada es deducible de impuestos. <\/p>\n\n\n\n

En general, es probable que el IRS se esfuerce por la simplicidad administrativa para hacer cumplir el principio tributario de larga data de que un contribuyente no puede deducir el valor dado a una organizaci\u00f3n sin fines de lucro que se transfiere efectivamente al contribuyente. En un evento t\u00edpico, por supuesto, su cliente recibe comida, bebidas, entretenimiento y botines divertidos. \u00a1El IRS lo sabe<\/a> ! <\/p>\n\n\n\n

El comentario del IRS sobre este tema no es nuevo; El Aviso del IRS 2017-73<\/a> aborda un concepto conocido como \u00abregalos bifurcados\u00bb, lo que significa que una parte de un regalo es deducible de impuestos y la otra no. El trasfondo<\/a> aqu\u00ed es que el IRS ha adoptado la posici\u00f3n de que la Secci\u00f3n 4967 del C\u00f3digo de Rentas Internas proh\u00edbe que las subvenciones asesoradas por donantes confieran beneficios \u00abm\u00e1s que incidentales\u00bb a los titulares de fondos asesorados por donantes. En su Aviso de 2017, el IRS expresa su opini\u00f3n de que las subvenciones de fondos asesoradas por donantes que permiten la asistencia o participaci\u00f3n en un evento patrocinado por una organizaci\u00f3n ben\u00e9fica (como la compra de boletos o una mesa) brindan m\u00e1s que un beneficio incidental, incluso si<\/em> el contribuyente paga de su bolsillo la parte no deducible del boleto. <\/p>\n\n\n\n

Desde que se public\u00f3 el aviso, ha estado en el radar<\/a> de los profesionales de impuestos, y muchos predicen que el IRS eventualmente formalizar\u00e1 su opini\u00f3n mediante la emisi\u00f3n de nuevas regulaciones. Es prudente estar atento a esto porque las multas ciertamente no son insignificantes e incluyen impuestos especiales impuestos al donante y posibles multas para los programas de fondos asesorados por donantes que a sabiendas autorizan dichos pagos. <\/p>\n\n\n\n

Sin embargo, \u00a1hay buenas noticias! <\/p>\n\n\n\n

\u00a1El equipo de la Fundaci\u00f3n est\u00e1 en ello! Entendemos las reglas por dentro y por fuera, y estamos aqu\u00ed para ayudar a sus clientes a cumplir con las normas y<\/em> lograr sus objetivos ben\u00e9ficos. En situaciones como esta, ayudamos a sus clientes a estructurar las donaciones de sus fondos asesorados por donantes para apoyar los patrocinios generales de eventos si el cliente rechaza todos los beneficios, o incluso recomendamos que el cliente pague la parte del boleto con sus fondos personales y use los fondos asesorados por los donantes para dar montos separados y adicionales para el apoyo general no relacionado con el evento espec\u00edficamente. Tambi\u00e9n podemos hablar con su cliente sobre c\u00f3mo participar en m\u00edtines para donaciones directas durante un evento de recaudaci\u00f3n de fondos y asegurarnos de que el cliente no reciba ning\u00fan beneficio a cambio. <\/p>\n\n\n\n

\u00a1Por favor, comun\u00edcate en cualquier momento! \u00a1Estaremos encantados de ayudarte! <\/p>\n<\/section>\n<\/section>\n<\/div>\n<\/section>\n\n

<\/div>\n","protected":false},"excerpt":{"rendered":"

Entendemos las reglas por dentro y por fuera, y estamos aqu\u00ed para ayudar a sus clientes a cumplir con las normas y lograr sus objetivos ben\u00e9ficos.<\/p>\n","protected":false},"author":8,"featured_media":16604,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"tpgb_global_settings":"","_searchwp_excluded":"","gpsa_enabled":false,"gpsa_required_form_ids":[],"gpsa_require_unique_form_submission":false,"gpsa_access_behavior":"show_message","gpsa_form_redirect_path":"","gpsa_requires_access_message":"","gpsa_access":[],"gpsa_content_loading_message":"","_jetpack_memberships_contains_paid_content":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[29],"tags":[],"class_list":["post-16607","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informacion-para-asesores"],"acf":[],"yoast_head":"\nEntradas para eventos: cuidado con la divisi\u00f3n - 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