上头私益学说is the broadest of the private benefit rules that apply to 501(c)(3) organizations.  It generally provides that a 501(c)(3) organization may not confer any benefit, monetary or otherwise, on any individual or entity that is not incidental, quantitatively and qualitatively, to furthering the organization's exempt purposes.  The concern behind the doctrine is that, by providing more than an incidental private benefit to an individual or entity, the organization may not be organized exclusively and operated primarily for an exempt purpose, as Section 501(c)(3) requires.  Although the rule is relatively simple to state, it can be tricky to apply.  Here are a few examples that may help to clarify the applicability of the private benefit doctrine:

慈善组织能雇用收费高的筹款咨询师吗?

慈善组织可在其业务中自由雇用筹资咨询师,然而,同组织购买的任何商品或服务一样,它需要确保不向超过向组织提供商品或服务公平值的个人或实体提供利益回报,违反禁止提供私益可能导致撤销501(c)(3)免税状态In addition, there may be associated state law implications, including charges against the organization's directors for breaching their fiduciary duty to the organization and failing to enforce the charitable trust impressed upon the organization's assets.  In order to avoid these consequences, and as a best practice, the organization's board of directors will want to take appropriate steps to ensure that the compensation to the fundraising consultant is reasonable by gathering comparability data from other consultants in the same or similar field providing services to an organization of a similar size, and by documenting the basis for the board's approval of the transaction concurrently with giving the approval (see, generally, the IRS webpage discussing可反驳推定程序)

运营美术馆显示并销售成员艺术是否构成私利

美术推广一般为可接受免责目的,非专为此目的运营美术馆则不可算作免税组织501(c)(3)私信裁决in late 2011 stating that, although the organization at issue conducted some educational classes and workshops, its primary activity was the operation of an art gallery in which the organization's members could display and sell their art, and "perpetuating sales of art works for [its] members" is a non-exempt activity.  The IRS further stated that a provision in the organization's member agreement indicating that the artist was responsible for the cost of show materials, determining the exhibit details, and selecting invitees demonstrated a private benefit to the artist rather than community art education, which was merely incidental to the commercial nature of the organization's activities.  The IRS concluded "[b]ecause you operate for the private interests of your members in providing a space and a means for artwork to be viewed and sold rather than promoting the arts in general you are not serving public purposes and do not qualify [under Section 501(c)(3)]."  The IRS further stated that, generally, "a cooperative art gallery formed and operated by a group of artists for the purpose of exhibiting and selling their works does not qualify for exemption under section 501(c)(3)."

万一组织有社会和专业开发活动帮助成员呢?

如果一组织的活动有超出非实质性部分的社会事件来建立成员间关系或职业发展事件帮助成员推展职业,则可能构成向成员提供私人福利,而不只是提供公共福利的杂费,如果是这样,则组织并非完全为免责目的运行,如第501(c)(3)节所要求。 向非成员多收费参加组织活动也可构成成员私费私信裁决国税局在2011年发布时表示 : “ 多部分活动推进成员的职业和社会利益,这是成员私益,不附带推进免责目的,向非免责组织提供私益非附带推进免责目的,非专为免责目的运营非附带操作。因此,你不是代码第501(c)(3)节描述的组织。”

也有许多其他非盈利组织可能提供被禁止私益的情况,但希望这些例子有助于说明几种假设
私人利益学说可能产生