一个旧金山团体，联合解放，最近宣布，它希望创建该市的第一个非营利性酒吧。听起来像是一个好主意 - 谁不想让鸡尾酒的一部分去慈善事业？但是，在您自己急于组建非营利性酒吧之前，有一些值得考虑的事情。

First, only under rare circumstances would a bar be able to operate as a tax-exempt, charitable nonprofit. An organization that is tax-exempt under Internal Revenue Code Section 501(c)(3) must be operated primarily for a listed exempt purpose, the most common of which are charitable, educational, and religious. Operating a bar in and of itself would not satisfy this requirement.

联合解放似乎通过创建两个实体解决了这一问题：（1）一家营利性有限责任公司United Libations LLC，用于管理和运营酒吧和业务业务，以及（2）非营利性公司联合Libations Foundation，United Libations Foundation，United Libations Foundation，处理慈善方面。United Libations LLC表示，它将从酒吧捐赠100％的利润到United Libations Foundation，这反过来又将分配给慈善合作伙伴项目。

其次，创建一个成功的营利性酒吧就足够了挑战，但是除了酒吧之外，创建成功的非营利组织大大增加了这些挑战。501（c）（3）非营利组织必须确保其具有遵守适用于此类组织的所有相关法律，法规和申请要求的能力和能力。它还必须确保它具有强大的治理结构，并获得获得财务和人力资源的机会，以使其能够作为一个有效且可持续的组织运作。经验丰富，敬业和受过教育的董事会是任何成功的非营利组织的关键要素。

Finally, it is worth considering whether the charitable purpose at the heart of the nonprofit bar is best served by such a dual structure. If there is an existing organization that is effectively serving the cause or class of persons that you wish to serve, it may be possible to better advance your charitable purpose by donating profits from the bar to the existing nonprofit, which may have invested heavily in its infrastructure and expertise to maximize its impact. Or, if your aim is to raise funds to support charitable work in general and to encourage philanthropic giving as part of everyday life, you may wish to select a few existing nonprofits to donate the bar’s profits to. This seems to be the model of theOregon Public House酒吧指出，它将其净利润的100％捐赠给了少数当地慈善机构原因，慈善活动在华盛顿特区，每季度将其利润捐赠给一些精选的慈善机构。

如果形成自己的非营利组织似乎仍然是要走的路，那么您应该考虑资金将来自何处。如果酒吧的利润将是非营利组织唯一的资金来源，则可能会使数学公共支持测试使其成为公共慈善机构，而将其归类为私人基金会，但要遵守其他法规和要求。

此外，如果非营利组织希望向其他组织赠款，则其领导者应考虑他们是否具有适当的知识水平和专业知识来成为有效的授予者。如果向非501（c）（3）或外国组织赠款，则可能需要（或作为最佳实践）进行非营利组织才能行使expenditure responsibility。至少，非营利组织将需要在选择其提供给组织的组织时进行尽职调查，并确保将资金用于慈善目的，符合非营利组织自己的豁免目的。If your plan is for the for-profit bar to financially support foreign nonprofits, one advantage to forming an affiliated 501(c)(3) nonprofit is that the bar’s donations to that organization may be tax-deductible, whereas its direct contributions to foreign nonprofits will not be. However, it is again worth considering whether your charitable purposes may possibly be better served by giving to an existing domestic 501(c)(3) nonprofit providing grants to foreign organizations.

除了这些考虑之外，我对这种慈善捐赠的新模式感到兴奋，并期待在很快的某个时候为良好的事业提出敬酒！