管理的藝术-英语翻译.docVIP

The arts and education 艺术与教育 Arts organizations typically are founded under the education category. The organization purpose is typically stated in terms such as “Increase appreciation and awareness of 〞chamber or symphony music, Shakespeare, ballet, and so forth. In addition, there are restrictions pertaining to making a profit from enterprises not directly related to the exempted purposes of the organization. These activities will be subject to the unrelated business income tax (UBIT). For example, if an arts organization starts acting as a travel agents and sells bookings for cultural cruises, the IRS might rule that this is unrelated to the organization’s stated mission, and any surplus revenue from this activity would be subject to income taxes. There are laws also prohibiting certain lobbying and propaganda activities. 文艺团体通常是由教育部门建立的。其组织目标被明确确定为诸如此类的事情：提高对室内乐或交响乐，莎士比亚，芭蕾舞剧等艺术的欣赏和理解力。另外， 企业无关项目盈利所赚取的金额受到一定的限制。且这些活动将受到无关事业所得税（UBIT- unrelated business income tax）的管制。举个例子，如果一个文艺团体充当旅行社的角色并开始出售文化巡游的票单，美国国税局可能就要裁定这些活动与组织既定的目标无关，并且任何来自这种活动的剩余收入都要缴纳所得税。且有法律明文规定禁止某些游说和鼓吹活动。 It is important to note that a 501(c)(3) organization is not restricted from making a profit. As long as the profits making relates to the stated purpose of organization, net earning(profit after deducting expenses for operations, programming, salaries, taxes, and benefits)may be accrued and retained. However, these earnings may not be distributed to members of the organization or the board of directions. Net earnings are usually placed in endowment funds or a restricted account and then put to use in a manner that helps fulfill the mission of the organization. 值得留意的一点是一个501(c)(3)组织不受赢利的限制。只要收益与组织既定的目标有关，净收益（在扣除业务，施工策划，工资费用，税款和保险费用之后的赢利额）可以有增长的空间即可。然而，这些收益可能并不会直接分发给组织成员或董事会。净收益通常被放到留本基金或受限制账户中用以帮助该组织完成使命。 As should be expected, the rules and regulations pertaining to tax law contain a significant amount of fine print. Hiring a lawyer, using legal and accounting services donated by a board member, o