N P O NPO 501 NPO NPO NPO NPO NPO 17 20 NPO NPO NPO NPO NPO NPO 501 NPO Non-profit Organization 26 U.S.C.501 30 2004.
NPO 501 199357 5,6902003964,418 10 59.7 50164.2 2003 501 501 35 130 NPO 25 NPO 1,250 NPO 9.5 2001 1.8 1.6 2.5 NPO NPO 2002 2,409.2 76.3 1,837.3 89% 3.11,620 2000 5.1 10 NPO NPO NPO 11 NPO 35.0 13.1 12 NPO, 1999, p.7. 5,000 "Employment in the Nonprofit Sector Nonprofit Almanac Facts and Finding" <http://www.independentsector.org/programs/research/research.html> Giving USA 2003, p.9. "Giving and Volunteering in the United States 2001" <http://www.independentsector.org/programs/ research/gv01main.html> 11.2 7.5 2,018.3 83.8 NPO 1,700 3,650 12 Giving USA 2003, p.154. "Giving to Religious Congregations and Secular Organizations by Income Class and Federal Income Tax Itemizer Status" faith & Philanthropy The Connection Between Charitable Behavior and Giving to Religion <http://www.independentsector.org/programs/research/faithphilanthropy.html> 2004. 31
NPO NPO NPO NPO 13 NPO 501 501 501 14 90 Public Charities 509 Public Institution Public supported organization 15 2003 Internal Revenue Service Data Book 2003 9.1 7.8 7.7 5.1 4.8 2.7 1.9 12.6 Giving USA 2003, p.10. NPO 2002.11.27. 501 501 32 2004.
NPO 16 50 501 509 17 509 18 Public Institution 509 170 509 170 Public supported organization 509 Supporting Organization 509 Organizations that test for public safety 509 509 "Chapter3 Section 501Organization Private Foundation and Public Charities." Tax-Exempt Status for your Organization, publication 557, p.26,"public Charities and Private Foundation" Applying for 501Tax-Exempt Status, publication 4220, p.5. 509 509 "Chapter3 Section 501Organization Private Foundation and Public Charities." Tax-Exempt Status for your Organization, publication 557, May 2003, p.26. 2004. 33
19 20 509 10 21 509 22 http://metmuseum.org/member N PO 5,000 34 2004.
NPO 5,000 1 3 501 509 Independent Foundation Company-sponsored Foundation AT&T 20 1969501 2004. 35
50 30 170 23 4942 85 65 85 NPO NPO 501 1023 24 2 501 26 U.S.C.170 501 1024 36 2004.
NPO 501 501 501 5,000 NPO NPO 1894 NPO 1950 NPO 501 501 513-1 25 2004. 37
501 501 PR 26 501 NPO 1917 15 19355 1969 30 50 1981 Economic Recovery Tax Act of 1981 27 10 1984 Deficit Reduction Act of 1984 26 C.F.R 1513-1 512 38 2004.
NPO 2030 1986 28 1986 1993 Omnibus Budget Reconciliation Act of 1993 2003 2004 29 37 1,8001,310 2000 30 501 50 170 30 170 30 170 20 a/b 1997 382 65,517 250.1 991.9 1,242.0 79.9 1998 446 65,335 291.1 1,092.4 1,383.5 79.0 1999 455 64,656 294.4 1,258.0 1,552.4 81.0 2000 543 63,415 344.2 1,406.8 1,751.0 80.3 2001 542 63,350 343.5 1,481.2 1,824.7 81.2 2002 551 63,302 348.6 1,488.7 1,837.3 81.0 5 Summary of individual giving Giving USA 2003, p.50 "Newsroom INDEPENDENT SECTOR Report Details Influence of Tax Itemizing Status on Charitable Giving" <http://www.independentsector.org/media/deductingpr.html> 2004. 39
170 10 170 170 NPO NPO 21 8,390 44 2000 31 900 2,390 170, 1.170 32 NPO NPO 33 NPO 33 NPO NPO 25 10 50 501 NPO 19,991 "Giving and Volunteering in the United States 2001" <http://www.independentsector.org/programs/ research/gv01main.html> 26 C.F.R.1170 NPO NPO 640, 2004.5, pp.64-74 40 2004.
NPO NPO 24 20,000 130 NPO NPO 13 NPO NPO NPO NPO NPO NPO NPO NPO 15 15 1,000 50 NPO NPO 501 2004. 41
NPO 主たる目的とする (34) 認定 NPO 法人の要件として 80 70 なく 5,000 20 NPO NPO 501 NPO NPO NPO 35 寄付金 など NPO NPO NPO NPO,, 2002.7-2002.9.,1992. NPO NPO 2003.4. http://www.irs. treas.gov/ 特定非営利活動促進法 ( 平成 10 年法律第 7 号 ) では 宗教活動を 宗教の教義を広め 儀式行事を行い 及び信者を教化育成すること 政治活動を 政治上の主義を推進し 支持し 又はこれに反対すること と規定している ( 第 2 条第 2 項第 2 号 ) なお 認定 NPO 法人は 宗教 政治活動について 目的の主従を問わず行うことができない NPO VERDAD 2000.4, pp.8-9. 42 2004.