It is becoming increasingly common to see 501(c)(3) organizations affiliated with 501(c)(4) social welfare organizations or 501(c)(6) business leagues. Such affiliations provide an ability to coordinate activities and share resources to further a common goal. But the affiliated organizations must maintain appropriate separation to mitigate against the risks of (1) liability ascending from one organization to the other and (2) attribution of one organization’s activities to the other. The 501(c)(3) organization must be particularly careful to ensure political intervention activities of an affiliated organization are not attributed to the 501(c)(3) organization due to its control of, or provision of resources to, its affiliate. Accordingly, the 501(c)(3) organization should generally make sure that it pays only its fair share for shared resources, including for costs related to “shared” employees, if such resources may be used by its affiliate to engage in political intervention activities.

附属组织如何分享员工

There are several options for affiliated organizations that have common workers. This post will review a couple options using the example of an established 501(c)(3) organization (“Charity”) with a new 501(c)(4) affiliate (“Action Fund”):

1. 慈善机构由行动基金承包提供服务。在这种情况下，慈善员工应追踪他们在行动基金的时间，慈善机构应至少向行动基金投取，至少需要提供此类雇员服务的费用，包括其工资和福利。
   • From a more aggressive standpoint, Charity can be contracted to provide any and all services to Action Fund so long as Charity is getting fairly reimbursed. Reliance on this position may partly arise from the Supreme Court case,Regan v。用代表税（1983），下面讨论过。
   • 从一个更保守的角度来看，慈善机构不应该签约，以提供服务，即它无法为自己（即政治干预）相同的方式，即肯定无法通过公职候选人提供此类服务。
   • 慈善事业应考虑是否收到为行动基金提供服务的款项是否可能是无关的业务应税收入unrelated business income tax(UBIT).
2. 慈善和行动基金每次雇用同一个人。
   • 慈善机构和行动基金可能每个人都雇用一名普通员工，每个员工分别支付。例如，慈善机构可以雇用个人并每周支付她30小时，行动基金可以雇用同一个人，每周支付10小时。每个组织负责向这些员工提供任何与自己的福利政策一致的福利。
   • 慈善和行动基金可能各自雇用一名普通员工，该员工将由其中一个组织作为普通工资管理员支付，如下所述。

税收与​​代表性

Justice Blackmun, in a concurring opinion, states:

如果被隔离地看，§501（c）（3）款中包含的游说限制违反了原则......“政府可能不会拒绝对一个人的好处，因为他举行宪法权利。”第501（c）（3）条不仅拒绝补贴的游说活动，......它剥夺了符合条件的税收豁免状况的其他组织及其在这些活动中获得所有活动的税收扣除捐款的资格是“大幅上的游说”。由于游说受到第一次修正案的保护，因此...第501（C）（3）§501（3）因此否认选择行使其宪法权利的组织的重大好处。

§501（c）（4）批避§501（c）（3）中的核心缺陷。......

Given this relationship between §501(c)(3) and §501(c)(4), the Court finds that Congress’ purpose in imposing the lobbying restriction was merely to ensure that “no tax-deductible contributions are used to pay for substantial lobbying.” … Consistent with that purpose, “[t]he IRS apparently requires only that the two groups be separately incorporated and keep records adequate to show that tax-deductible contributions are not used to pay for lobbying.”

A§501（c）（3）组织的发言权不会被侵犯，因为它通过其§501（c）（4）会员在不损失其非居民活动的情况下，可以通过§501（c）（c）（c）（c）（4）即将来临的意见。然而，对该通道渠道的任何重大限制将否定§501（c）（4）的储蓄效果。必须记住，§501（c）（3）组织仍保留其宪法权利，即请求政府。如果美国国税局应该试图限制这些组织对他们§501（c）（4）个关联公司的游说，第一次修正问题将是不可逾越的。

常见的出纳员

常见的Paymaster是一组的任何成员相关公司that disburses remuneration to employees of two or more of those corporations on their behalf and that is responsible for keeping books and records for the payroll with respect to those employees. The common paymaster has the primary responsibility for remitting taxes pursuant to sections 3102 and 3111 (FICA) with respect to the remuneration it disburses as the common paymaster. The common paymaster, if it is itself one of the common employers, computes these taxes as though it were the sole employer of the concurrently employed individuals. If the common paymaster fails to remit these taxes (in whole or in part), it remains liable for the full amount of the unpaid portion of these taxes. In addition, each of the other related corporations using the common paymaster is jointly and severally liable for its appropriate share of these taxes.

除了行政方便之外，如果各自分别向共同员工支付共同雇员，则拥有普通工资管理机构的主要优势是比慈善机构和行动基金集体欠款。2018年FIC的最大工资金额为128,400美元。如果没有普通的工资单，向慈善机构和行动基金的共同雇员支付的工资将由FICE达到每个组织的最大金额而不是累积。虽然员工可以在最大工资基础上以上工资扣除过多的税收，但雇主及其对FICA税的份额并非如此。

Where Charity is the common paymaster, it must remember that it is responsible for the reporting of the FUTA. Even though wages paid for employees of 501(c)(3) organizations are exempt from FUTA, the same is not true for wages paid for employees of 501(c)(4) organizations. Accordingly, Charity, as common paymaster, is required to file Form 940 and pay the FUTA tax for the Action Fund employees. The 940 filing requirement and FUTA tax liability transfers to the Action Fund if Charity fails to report the FUTA wages disbursed to the Action Fund employees.

公司被考虑为相关公司对于特定的日历季度，如果他们在该日历季度的任何时间满足以下任何一项测试：

1. In the case of a nonstock corporation, either fifty percent or more of the members of one corporation’s board of directors (or other governing body) are members of the other corporation’s board of directors (or other governing body), or the holders of fifty percent or more of the voting power to select such members are concurrently the holders of more than fifty percent of that power with respect to the other corporation.
2. Fifty percent or more of one corporation’s officers are concurrently officers of the other corporation.
3. Thirty percent or more of one corporation’s employees are concurrently employees of the other corporation.

附属组织的其他资源

Affiliated Organizations: Sharing Resources(Nonprofit Law Blog)

When Should a 501(c)(3) Consider Creating an Affiliated 501(c)(4)?(Nonprofit Law Blog)

附属501（c）（3）s和501（c）（4）s的实际意义(Bolder Advocacy, AFJ)

Establishing and Operating Affiliated 501(c)(3) and 501(c)(4) Organizations(Bolder Advocacy, AFJ)

Affiliations Among Political, Lobbying and Educational Organizations（2000年EO CPE文本，IRS）

Happy Families: 501(c)(3)s with 501(c)(4) Affiliates – A Primer(Adler & Colvin / CalNonprofits)