美国国务院

HumanRights.gov

2012年1月12日

资料

非政府组织在美国的运作与管理

美国政府坚信，一个强健的公民社会是民主得以兴盛的必要条件。自美国历史最早期开始，公民社会组织就在维护人权、人的尊严和人类进步等方面发挥了关键作用。正如克林顿国务卿所说，“公民社会不仅帮助建立了我们的国家，而且帮助支持和推动我们的国家走向未来”。

美国的公民社会包含范围广泛的许多组织，它们让个人能够根据自身兴趣、需要和最关心的事务不受限制地组织起来，从而实现自己的社会、经济与政治抱负。我们坚信，当个体公民和公民社会的成员有能力选择自己所支持的目标、团体和事业时，就能给公共利益带来最佳服务。

因此，美国有关公民组织的规章制度旨在促进与支持——而不是阻碍——非政府组织的建立。这些规章制度尤其注意避免带有对任何美国和国际的非政府组织的重要性及其使命的价值判断。这些组织代表着各种可想象的意识形态、政治目标、宗教、社会议题和利益集团，其中有些密切参与政治进程，有些则没有党派色彩，其运作远离政治议程，仅涉及社会问题。

以下是对非政府组织在美国如何运作以及相关管理规定的简要介绍。

什么是公民社会？

公民社会包括由公民自发组成的以增进共同目标或利益为目的的多种形式的社会组织。其中包括：独立的公共政策研究组织、倡导组织、维护人权与促进民主的组织、人道组织、私人基金会和基金组织、慈善信托组织、以及会社、协会和非营利组织；但不包括政党。

在美国的非政府组织的活动领域

在美国运作的非政府组织共有大约150万个，它们从事范围广泛的活动，包括有关外交政策、选举、环保、保健、妇女权利、经济发展以及其他许多问题的政治倡导活动。还有许多在美国的非政府组织是在非政治领域运作，这类组织包括植根于共同的宗教信仰的志愿者组织、工会、帮助贫困或有精神疾病的弱势人口的团体以及努力为青少年与被边缘化的人增进权益的团体。确实，非政府组织代表了人们可以想象的几乎所有事业领域，它们的资金来源包括（美国或外国的）私人捐助、私人营利企业、慈善基金会，或者联邦、州或地方政府的赠款。资金来源也可以是外国政府。美国法律不禁止非政府组织从国外获得资助，无论这一资助是来自政府还是非政府。

美国关于非政府组织的法律框架

组建非政府组织

一般而言，任何个人群体都可以非正式地形成一个组织，共同讨论他们的想法或共同利益，无需政府参与或批准。如果一个团体希望得到某种法定权益，如联邦或州税豁免，那么，它可以选择根据美国50个州中任何一州的法律，正式作为法人登记成为非政府组织。新的非政府组织的创建人不一定是美国公民。

注：在美国的非政府组织并非全部是法人团体。在美国建立一个慈善性的实体极为容易。一个人只要完成并交付一份契约、合同或其他文件，表明为慈善目的将信托财产转让给另一人（或甚至其本人）托管，就可以建立起慈善信托基金。除了签署一份转让财产的合同或契约等标准要求，组成一个信托基金无需政府批准，不过美国许多州要求所有为宗教、教育或其他慈善目的而组建的非政府组织，特别是将向公众募集资金的组织，在州专管慈善事务的部门登记。

登记规定和组织表格各州不尽相同，但通常都十分简单，因此，任何人只需几天时间就可在州里正式成立一个非政府组织。典型的作业程序包括提供有关该组织及其使命的简介、名称、在州内的代理人地址，以及交付有限的手续费。大多数州都有通用的组建法规，从而将这一程序常规化，无需经立法机构或任何其他政府官员批准。这样做避免了在由具体政府官员决定是否批准一个组织成立时可能出现的滥权风险。在有些州，某些为宗教、教育和其他慈善目的而组成的非政府组织还必须向一个专责保护慈善资产、规管向公众募集慈善资金的州慈善事务官员登记。

免税资格

在美国，许多非政府组织可以享有联邦和州给予的免税资格。这一法律地位使非政府组织更容易按照非营利组织的方式运作，因为它们不必为所得收入（资助金）纳税。希望从美国联邦政府获得免税的非政府组织向国税局（Internal Revenue Service）提出申请。《国内税收法》（Internal Revenue Code）中列出了多种类别的可享受免税待遇的非政府组织，并根据非政府组织的类别和从事活动的类型规定出各类优惠待遇。一般而言，非政府组织如果专门从事教育、宗教、慈善、科学、公共安全测试、文学及某些类体育等活动，而且是非营利性质，也不具有党派政治功能（如支持候选人竞选或试图影响立法），便可申请使与其宗旨相关的全部收入享有联邦免税待遇。

从事政治活动的非政府组织获得有限度的免税，即只有来自普通公民的捐款、会员费或募捐活动所得收入可被免税。州政府的收入税法通常采用同一标准。争取州税豁免的组织一般须向州税务部门提出申请。

免税资格的另一特征是，向这类组织提供捐款的人有可能享受减税优惠。这一规定有力地鼓励了公民和公司企业向这类组织捐款。

需要指出的是，联邦政府和州政府在决定一个组织是否可以享有这类免税资格时，并不考虑其具体活动或使命的价值。美国政府一般不试图影响非政府组织的使命，不决定非政府组织的结构，不审批其主管人员或理事会成员，也不指挥其财政管理。相反，美国对这些组织的管理通常依靠法律，即要求这些组织通过向政府递交有关资金、活动和领导层等方面的信息，定期将组织的运作状况公诸于众。有关规章规定，政府官员不得基于对一个组织的使命、活动、预算或领导人结构的优劣的评判，取消其运作许可或免税资格。

美国的言 论 自 由与结 社 自 由

美国法律对非政府组织的言 论和结社自 由一般限制很少。虽然从事政治活动的非政府组织可能不能享有最优惠的免税资格，但美国政府不禁止非政府组织展开政治问题倡导活动或对政府提出批评。美国宪法为言 论自 由提供强有力的保护，为民主社会所需的辩论提供广阔的空间，其中包括保护那些引起不快、让人震惊或令人不安的观点。

美国有许多涉及移民与签证、竞选融资与游说、恐怖主义集资和洗钱等问题的法律规章，非政府组织可能会受到这些法律规章的影响。然而，这些法律适用于所有人和所有组织机构，并非专门针对非政府组织。

注：某些非政府组织——尤其是税法501(c)(3)条款所定义的慈善组织——可能会受到某些运作限制，其中包括国税局规定的禁止内部交易（即与组织内部人员的交易）和超高额酬薪，限制游说和政治活动，满足最低活动分配要求，并限制某些类型的商业或投资行为。另外，州法可能还实施管理上的限制，如要求最低限度的管理人员人数或限制付酬管理人员的人数。

在美国的外国非政府组织

美国境内有许多外国非政府组织，它们在美国从事重要和非常可贵的工作。外国非政府组织可以填写一份简单的表格，在美国注册成为非营利组织。有些组织的性质是非党派的基金会，有些则与隶属外国政党，为美国一些关注外交政策的机构发挥智囊团或联络机构的作用。这类基金会为其本国政治人物来访美国安排活动，主办会议，进行青年交流和颁发奖学金。它们还提供基金，与美国非政府组织共同开展项目。对这些完全由外国政府资助的外国政党机构组织在美国的活动没有特殊限制。它们可以自由举行会议和出版刊物，不需向美国联邦政府其他部门汇报，但它们需要登记注册并根据以下规定申报税务。

如克林顿国务卿2010年7月在克拉科夫（Krakow）所说：“我们欢迎[外国]组织，因为我们认为它们会使我们的国家更强大，并且加深美国与世界其他地方的关系。基于同样的精神，美国为在各自社区从事有意义的工作的国外公民社会组织提供资金。我们将继续这样做，并希望与其他民主体一起合作，做得更多。”

有关海外资助非政府组织及外国非政府组织的规定

外国对美国非政府组织的资助

如克林顿国务卿所说：“在美国，如同在许多其他民主社会一样，民间组织在海外筹集资金和接受外国政府的赠款属于合法，也被容许，只要这些活动不涉及受到具体禁止的资金来源，如恐怖主义组织。”一般而言，美国法律对在美国运作的非政府组织接受国外资金不设限额或限制。当然，适用于所有美国人的法律也会适用于非政府组织，如禁止接受恐怖主义组织的捐助。对外国个人直接向政治候选人提供经济支持也有限制。

在美国运作的外国非政府组织

外国组织在美国任何一州开始运作之前，必须申请在那个州开展业务的许可证。这一程序与上述美国非政府组织的注册程序类似。像国内非政府组织一样，外国机构组织可以根据《国内税收法》向国税局申请得到慈善或社会福利组织待遇。虽然这类组织可以豁免缴纳所得税，但是为外国机构组织提供的捐助不享有减税优惠（与一个非政府组织的起源国有特殊条约的情况除外。）

《外国代理人注册法》（The Foreign Agents Registration Act）

该法规要求作为“外国主体代理”的任何个人或组织（美国或外国）必须向司法部注册并披露其所代理的外国主体。外国主体可以包括政府、政党、美国以外的个人或组织（美国公民除外），以及根据外国法律组建或主要运作地点在国外的任何实体。《外国代理人注册法》要求外国主体的代理在某些情况下定期公布他们与其所代理的外国主体的关系和活动以及支持这些活动的收支。

一些政府把《外国代理人注册法》误解为对公民社会注册和运作能力的限制。但实际上，《外国代理人注册法》对一个组织能够从外国得到的资金不予征税，也不设定限额。《外国代理人注册法》涵盖所有“人”，包括个人、公司和会社。《外国代理人注册法》也包含例外，包括其活动“促进实际意义上的宗教、学术、学业、科学事业或艺术”的人。《外国代理人注册法》还为另一些非政府组织的活动免除注册要求，如某些以医疗救助为目的的募捐或征集“食品和衣物解除人道患难”的活动。

地方及国际层次的非政府组织关系

一个非政府组织一旦按照上述规定注册后，美国政府对其如何完成自身使命不予干涉。非政府组织可以自由吸收成员，无需向任何政府机构通报其成员情况、活动内容或外展运作。如同美国其他组织和公司一样，美国的非政府组织必须避免与受美国制裁的政府或个人以及被定为外国恐怖主义组织的团体开展业务。但除此以外，它们可以为实现自己的目标自由地与外国非政府组织或外国政府协作。对于美国非政府组织在国外出席会议，在海外寻找捐助者或在国际上从事活动无任何限制规定。

U.S. Department of State ]Oy<zU  
HumanRights.gov b$`O|S  
January 12, 2012

The United States firmly believes that a robust civil society is necessary for democracy to thrive. From the earliest days of U.S. history, civil society organization s have played a key role in protecting human rights, human dignity, and human progress. As Secretary Clinton has said, “civil society not only helped create our nation, it helped sustain and power our nation into the future.

Civil society in the United States encompasses a broad range of organization s that allow individuals to achieve their social, economic, and political aspiration s through organizing themselves unhindered, according to their own interests, needs, and priorities. We are committed to the idea that the public interest is served best when private citizens and members of civil society are able to choose the aims, organization s, and causes they support.

Accordingly, U.S. regulation s that impact civil society organization s are designed to facilitate and support — not to discourage — the formation of non-governmental organization s (NGOs). U.S. regulation s are designed specifically to avoid making judgments about the value or work of any given NGO. U.S. and international NGOs represent virtually every conceivable ideology, political cause, religion, social issue, and interest group. Some are deeply engaged in the political process; others are nonpartisan, operate far from the political process, and are involved only in social issues.

The following overview explains how NGOs operate in the United States, and how they are regulated.

Civil society includes many forms of social organization s formed voluntarily by citizens to advance shared goals or interests. This includes independent public policy research organization s , advocacy organization s, organization s that defend human rights and promote democracy, humanitarian organization s, private foundation s and funds, charitable trusts, societies, association s and non-profit corporation s. It does not include political parties.

Approximately 1.5 million NGOs operate in the United States. These NGOs undertake a wide array of activities, including political advocacy on issues such as foreign policy, election s, the environment, healthcare, women’s rights, economic development, and many other issues. Many NGOs in the United States also operate in fields that are not related to politics. These include volunteer organization s rooted in shared religious faith, labor union  s, groups that help vulnerable people such as the poor or mentally ill, and groups that seek to empower youth or marginalized population s. Indeed, NGOs exist to represent virtually every cause imaginable. Their sources of finance include donation s from private individuals (American or foreign), private sector for-profit companies, philanthropic foundation s, or grants from federal, state, or local government. Sources of finance may also include foreign governments. There is no prohibition in U.S. law on foreign funding of NGOs, whether that foreign funding comes from governments or non-government sources.

In general, any group of individuals may come together to form an informal organization in order to jointly discuss ideas or common interests, and they can do so without any government involvement or approval. If a group seeks particular legal benefits, such as exemption from federal and state taxation, it may choose to formally incorporate and register as an NGO under the laws of any of the 50 U.S. states. Individuals do not need to be U.S. citizens to create a new NGO.

Note: Not all NGOs in the United States are incorporated. It is remarkably easy to form a charitable entity in the United States. A person can create a charitable trust simply by executing and delivering a deed, contract, or other instrument conveying the trust property to another person (or even to herself) in trust for the charitable purpose. No government approval is required to form the trust beyond the standard requirements for signing a contract or deed conveying property, however many U.S. states require all NGOs formed for religious, educational or other charitable purposes to register with a state charity official, particularly if it will be soliciting funds from the public.

Registration requirements, and forms of organization, vary from state to state, but are generally very simple, so that anyone can incorporate an NGO in just a few days at the state level. The process typically involves providing a short description of the organization, its mission, name, the address of an agent within the state, and paying a modest fee. Most states have a general incorporation statute that makes this process a routine matter, not subject to approval by the legislature or any other government official. This approach removes the risk that a government official might abuse his or her power in determining which organization s should be allowed to exist or not. In several states, certain NGOs formed for religious, educational and other charitable purposes must also register with a state charity official charged with protecting charitable assets and regulating the charitable solicitation of funds from the public.

Many NGOs in the United States are qualified as exempt from state and federal taxes. This legal status makes it easier for NGOs to operate as nonprofit organization s because they do not have to pay tax on the income (funding) they receive. If an NGO wants to receive exemption from income taxation from the U.S. Federal Government, the NGO applies to the Internal Revenue Service. There are many types of NGOs listed in the Internal Revenue Code that are eligible for tax-exempt status, and the type of benefits available depends on the type of NGO and the type of activities conducted. In general, NGOs organized exclusively for educational, religious, charitable, scientific, testing for public safety, literary purposes, and certain sports, that are non-profit and do not play a partisan political role (e.g., by supporting candidates for election or attempting to influence legislation), can apply to receive exemption from federal income taxation on all income related to these purposes.

NGOs organized for political purposes receive limited tax exemption only for income received from contribution s solicited from the general public, membership dues, or fundraising events. State governments often use the same standards for applying state income tax laws. Organization s seeking exemption from state taxes generally must file application s for exemption with the state tax authorities.

Another feature of tax-exempt status is that contribution s to some of these organization s may be tax deductible for the donor. This provides an important incentive for citizens and corporation s to donate funds to these groups.

It is important to note that the federal and state governments do not judge the value of an organization’s specific activity or mission in determining that these organization s are eligible for tax-exempt status. The U.S. government generally does not seek to influence an organization’s mission, determine how an NGO is structured, approve who runs it or serves on its board, or direct its financial management. Instead, U.S. law generally regulates organization s by requiring regular public disclosure – through filing of information returns with the government – of an organization’s funding, activities, and leadership. The regulation s do not allow government officials to revoke permission to operate or tax-exempt status based on judgments about the merits of an organization’s mission, activities, budget, or leadership.

There is generally very little restriction on the freedoms of expression and association of NGOs under U.S. law. Although NGOs engaged in political activities may not qualify for the most preferential tax-exempt status, the U.S. government thus does not prevent NGOs from undertaking advocacy for political issues or criticizing the government. The U.S. con stitution provides for robust protection s for freedom of expression, and leaves open space for debate that is necessary in democratic societies, including protecting ideas that offend, shock, or disturb.

The United States has many laws and regulation s on issues including immigration and visas, campaign finance and lobbying, terrorism financing, and money-laundering that may affect NGOs. However, these laws are applicable to everyone and to all organization s, not exclusively NGOs.

Note: Certain NGOs — charitable 501(c)(3) organization s in particular — may be subject to some operating restriction s, including IRS rules prohibiting self-dealing (transaction s with organization insiders) and excessive compensation, limiting lobbying and political activities, requiring minimum distribution s for activities, and restricting certain kinds of commercial or investment activities. In addition, state laws may impose governance restriction s, such as a minimum number governing body members or limits on the number of governing body members that may be compensated.

The United States hosts many foreign NGOs that do important and valuable work in our country. Foreign NGOs can register in the U.S. by filing a simple form as a non-profit entity. Some operate as non-partisan foundation s, while others are affiliated with foreign political parties and operate as think tanks and liaison s to U.S. organization s concerned with foreign policy. These foundation s organize programs for their respective politicians when they come to the United States, and organize conferences, youth exchanges, and fellowships/scholarships. They also provide funding to and conduct joint projects with American NGOs. Funded entirely by foreign governments, these foreign party institutes do not have special restriction s on their activities in the United States, can conduct meetings and publish materials freely, and are not required to provide reports to other U.S. federal government agencies, provided they register and file tax returns according to the requirements described below.

As Secretary Clinton said in Krakow in July 2010, “We welcome [foreign] organization s in the belief that they make our nation stronger and deepen relation ships between America and the rest of the world. And it is in that same spirit that the United States provides funding to foreign civil society organization s that are engaged in important work in their own countries. And we will continue this practice, and we would like to do more of it in partnership with other democracies.”

As Secretary Clinton has said, “in the United States, as in many other democracies, it is legal and acceptable for private organization s to raise money abroad and receive grants from foreign governments, so long as the activities do not involve specifically banned sources, such as terrorist groups.” As a general matter, U.S. law imposes no limits or restriction s on the receipt of foreign funding by NGOs operating in the United States. Of course, laws that are generally applicable to all Americans may apply to NGOs, such as restriction s on receiving contribution s from a terrorist organization. There are also restriction s on direct financial support of political candidates by foreign individuals.

Before foreign organization s are able to conduct activities in any particular U.S. state, they must apply for a license to conduct business in that state. This process is similar to the incorporation process for U.S. NGOs described above. Like domestic NGOs, foreign organization s can apply to the Internal Revenue Service for recognition as charitable or social welfare organization s under the Internal Revenue Code. Although such organization s are exempt from paying taxes on their income, contribution s to foreign organization s are not tax-deductible (in the absence of a special treaty providing otherwise with the country of the NGO’s origin).

This act requires any person or organization (U.S. or foreign) that is an “agent of a foreign principal” to register with the Justice Department and to disclose the foreign principal for which the agent works. Foreign principals can include governments, political parties, a person or organization outside the United States (except U.S. citizens), and any entity organized under the laws of a foreign country or having its principal place of business in a foreign country. FARA requires people acting as agents of foreign principals under certain circumstances to make periodic public disclosure of their relation ship with the foreign principal, as well as activities, receipts, and disbursements in support of those activities.

Some governments have misinterpreted FARA as restricting the ability of civil society to register and operate. On the contrary, FARA does not impose a tax, nor does it set a cap on foreign funding that an organization can receive. FARA covers all “person s,” including individuals, corporation s, and association s. FARA also includes a number of exception s, including for person s whose activities are in “furtherance of bona fide religious, scholastic, academic, or scientific pursuits or of the fine arts.” FARA also exempts from registration other NGO activities, such as certain solicitation s of funds for medical aid, or for “food and clothing to relieve human suffering.”

Once an NGO has registered according to the requirements summarized earlier, the U.S. government does not interfere with how the NGO accomplishes its purposes. NGOs are free to recruit participants for their organization s as they wish, and need not provide notification to any government agency about its membership, activities, or outreach. Like other U.S. organization s and companies, U.S. NGOs must refrain from working with governments or individuals under U.S. sanction s, as well as with groups designated as foreign terrorist organization s, but otherwise, they are free to collaborate with foreign NGOs or foreign governments to achieve their purposes. There are no regulation s that restrict U.S. NGOs from attending conferences abroad, finding donors overseas, or performing work internationally.