{"id":9456,"date":"2017-07-16T21:00:00","date_gmt":"2017-07-17T04:00:00","guid":{"rendered":"https:\/\/frenchdistrict.com\/californie-nord\/articles\/etats-unis-llc-l3c-activites-sociales-impots-societe\/"},"modified":"2022-03-19T12:12:50","modified_gmt":"2022-03-19T19:12:50","slug":"etats-unis-llc-l3c-activites-sociales-impots-societe","status":"publish","type":"post","link":"https:\/\/frenchdistrict.com\/californie-nord\/articles\/etats-unis-llc-l3c-activites-sociales-impots-societe\/","title":{"rendered":"\u00c9tats-Unis &#8211; Vous connaissez la LLC.  Connaissez-vous la L3C ?"},"content":{"rendered":"<p>L\u2018objet social de la L3C n\u2019est pas de \u00ab faire du profit \u00bb \u00e0 tout prix mais doit \u00eatre orient\u00e9 vers le \u00ab <strong>social<\/strong> \u00bb : \u00e9nergies alternatives, services sociaux, financement de projets artistiques, cr\u00e9ation d\u2019emploi, d\u00e9veloppement \u00e9conomique, recherche m\u00e9dicale\u2026<\/p>\n<h2>La L3C = Low-profit Limited Liability Company, qu\u2019est-ce que c\u2019est ?<\/h2>\n<p>La L3C est un v\u00e9hicule juridique qui permet d\u2019abriter des activit\u00e9s \u00e0 caract\u00e8re \u00ab social \u00bb sans atteindre la lourdeur ph\u00e9nom\u00e9nale de la mise en \u0153uvre d\u2019une Not for Profit, <strong>Section 501(c)<\/strong>.<\/p>\n<p>Elle peut sans probl\u00e8me recevoir des dons de Fondations priv\u00e9es principalement. Quand on sait que les Fondations doivent investir chaque ann\u00e9e 5% de leurs actifs dans des op\u00e9rations charitables sous peine de perdre leur statut d\u2019exon\u00e9ration d\u2019imp\u00f4ts et que, par exemple, la Fondation Bill Gates investit chaque ann\u00e9e de l\u2019ordre de $400 million dans des programmes charitables\u2026 je vous laisse conclure.<\/p>\n<p>Par contre, contrairement \u00e0 ses grandes s\u0153urs 501(c) qui sont exon\u00e9r\u00e9s d\u2019<strong>imp\u00f4t soci\u00e9t\u00e9<\/strong>, la L3C est, elle, soumise \u00e0 imp\u00f4t sur ses profits. Pour \u00eatre puriste, disons que ses membres sont soumis \u00e0 l\u2019imp\u00f4t sur leur part de profit comme dans une LLC.<\/p>\n<h3>Cela para\u00eet merveilleux pour les petites entreprises \u00e0 vocation sociale ?<\/h3>\n<p>Oui, mais il y a un hiatus, seuls <strong>8<\/strong> <strong>\u00c9tats<\/strong> \u00e0 ce jour reconnaissent de type d\u2019entreprise : Vermont, Michigan, Wyoming, Utah, Illinois, Louisiane, Maine et Rhode Island.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2018objet social de la L3C n\u2019est pas de \u00ab faire du profit \u00bb \u00e0 tout prix mais doit \u00eatre orient\u00e9 vers le \u00ab social \u00bb : \u00e9nergies alternatives, services sociaux, financement de projets artistiques, cr\u00e9ation d\u2019emploi, d\u00e9veloppement \u00e9conomique, recherche m\u00e9dicale\u2026 La L3C = Low-profit Limited Liability Company, qu\u2019est-ce que c\u2019est ? La L3C est un [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":140874,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[612],"tags":[1304,1299,656],"class_list":["post-9456","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-entreprendre","tag-association","tag-impot","tag-societe"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00c9tats-Unis - Vous connaissez la LLC. Connaissez-vous la L3C? 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