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-'''501c''' est le paragraphe c de l'article 501 du [[Code des États-Unis|code fédéral]] des impôts [[États-Unis|américain]] IRC ([[Internal Revenue Code]], en français « Code de Revenu Intérieur »), instauré en [[1917]]{{sfn|Martel|2006|p=336}}. Il fait la liste des vingt-huit types d'associations ou d'[[association à but non lucratif|organismes à but non lucratif]] qui sont [[Exemption d'impôt|exemptés]] de certains [[impôt]]s fédéraux sur le revenu aux États-Unis. Les donateurs peuvent déduire leurs dons de leurs impôts sur le revenu. Les articles 503 à 505 fixent les conditions requises pour accéder à de telles exemptions. Beaucoup d'[[États des États-Unis|États américains]] se référent au paragraphe 501c pour le classement des associations exemptées aussi de [[taxe|taxation]] locale.
-== Plus d'un million d'associations ==
-Il existe {{unité|1.6|million}} d'associations à but non lucratif aux États-Unis et le [[Services non marchands|secteur non marchand]] représente 8,5 % du [[produit intérieur brut]]{{sfn|Martel|2006|p=307}}. Elles emploient 9,3 % de la [[population active]], ce qui constitue le record du monde{{sfn|Martel|2006|p=307}}. Les Américains donnent chaque année 250 milliards de dollars{{sfn|Martel|2006|p=307}} aux associations à but non lucratif et ces dons sont exonérés d'impôts. 36 % des dons sont affectés aux différentes Églises, 13 % vont à l'enseignement, 8,6 % à la santé et 5,4 % à la culture (soit {{unité|13|milliards}} de dollars){{sfn|Martel|2006|p=307}}. Les cinémas d'art et d'essai, les fondations, les ballets, les maisons d'éditions universitaires sont quelques exemples d'associations à but non lucratif dans le domaine de la culture.
-Les associations à but non lucratif sont dirigées [[bénévolat|bénévolement]]{{sfn|Martel|2006|p=339}} par un conseil d'administration (''Board of Trustees''). Ses membres sont souvent des donateurs. Ils possèdent de larges pouvoirs et définissent les missions de l'association. Ils sont chargés de lever des fonds.
-L'''[[endowment]]'' (« dotation » en français) fait partie des sources de financement des associations : il s'agit d'une somme placée en [[bourse (économie)|bourse]] et dont seuls les intérêts sont dépensés chaque année (''working capital''){{sfn|Martel|2006|p=342}}.
-== Typologie juridique des associations 501c ==
-Ce paragraphe contient vingt-huit [[alinéa]]s correspondant chacun à un type d'association à but non lucratif tel qu'ils sont définis par la loi fédérale américaine :
-* 501c1 : sociétés constituées selon les [[Loi du Congrès|lois du Congrès]] telles que le [[Federal Credit Union Act]].
-* 501c2 :
-* 501c3 : [[Fondation (institution)|fondations]] ou organisations de charité, de bienfaisance, religieuses, scientifiques, littéraires ou éducatives ainsi que certaines associations de sport [[amateur]]. Les [[Universités aux États-Unis|universités américaines]] sont régies par cet alinéa, ainsi que certaines {{lien|fondations privées aux États-Unis|trad=Private foundation (United States)|texte=fondations privées}} (définies pour la première fois par le {{lien|Tax Reform Act of 1969}}). Le [[droit américain]] distingue les [[organisations non-lucratives]] des [[organisations caritatives]] (''charitable organizations''). Si les deux types d’associations sont exempts d'imposition fiscale, seules les organisations caritatives peuvent recevoir des dons [[défiscalisation|défiscalisés]]. Parmi ces dernières, la loi distingue les ''[[public charities]]'' (par ex. les {{lien|fondations communales|trad=Community foundation}}), telles que la {{lien|Cleveland Foundation}}, des fondations privées (telles la [[Fondation Rockefeller]] ou la [[Wikimedia Foundation]]).
-* {{Lien|langue=en|trad=501(c)(4)|fr=501c4|texte=501c4}} : associations civiques promouvant le bien-être social ou associations locales de salariés, dont le nombre de membres est limité.
-* 501c5 : [[syndicat]]s, [[Syndicat agricole|organisations agricoles]] ou [[horticole]]s.
-* 501c6 : associations de commerce, d'affaires, c[[Chambre de commerce et d'industrie|hambres de commerce]].
-* 501c7 : clubs de loisir.
-* 501c8 : fraternités, sociétés, ordres ou associations fraternels qui assurent une aide financière en cas d'accident, de maladie à ses membres.
-* 501c9 : [[Voluntary Employee Beneficiary Association]]s, structures de gestion de la protection sociale des salariés.
-* 501c10 : associations fraternelles organisées en loges, à but exclusivement religieux, charitable, scientifique, littéraire, éducatif ou fraternel.
-* 501c11 : fonds communs gérant les [[Retraite (économie)|retraites]] des [[Professeur (enseignant)|enseignants]].
-* 501c12 : associations locales gérant les [[Assurance-vie|assurances-vie]], compagnies communes d'[[assainissement]], sociétés coopératives de téléphonie.
-* 501c13 : services de [[fossoyeur|fossoyage]] ou de [[crémation]] à but non lucratif ou destinés uniquement à ses membres.
-* 501c14 : [[Coopérative de crédit|coopératives de crédit]].
-* 501c15 : [[Société mutuelle|sociétés mutuelles]].
-* 501c16 : associations destinées au financement des opérations agricoles.
-* 501c17 : associations de salariés.
-* 501c18 : [[Caisse de retraite|caisses de retraites]] pour les salariés, créées avant le 25 juin 1959.
-* 501c19 : associations de [[wikt:vétéran|vétérans]] militaires.
-* 501c20 : organisations gérant les [[Service plan|services plan]].
-* 501c21 : organismes de charité luttant contre la [[pneumoconiose]].
-* 501c22 :
-* 501c23 : associations de vétérans militaires créées avant [[1880]].
-* 501c24 :
-* 501c25 :
-* 501c26 : organismes subventionnés par l'État couvrant les risques élevés pour la santé.
-* 501c27 : organismes subventionnés par l'État de [[réassurance]] [[assurance accident|d'assurances accident]].
-* 501c28 : organismes de retraites des chemins de fer nationaux.
-== Notes et références ==
-{{Références}}
-== Annexes ==
-=== Bibliographie ===
-* {{ouvrage|auteur1=[[Frédéric Martel]]|titre=De la culture en Amérique|lieu=Paris|éditeur=Gallimard|année=2006|isbn=978-2-07-077931-4}}.
-=== Articles connexes ===
-* [[Comité d'action politique]]
-* [[Groupe 527]]
-=== Lien externe ===
-* {{en}} [http://fourmilab.ch/uscode/26usc/www/t26-A-1-F-I-501.html Article 501 du code des impôts américain]
-{{Portail|États-Unis|droit|années 1910}}
-[[Catégorie:Organisation américaine 501c| ]]