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국제법률연구원(ILRI)은 2001년부터 국가별 현지 로펌들과 해외연락사무소설치 온라인 시스템인 "오이오스(OIOS: Overseas Incorporation On-line System)"를 개발하여 해외연락사무소설치 서비스를 제공하고 있습니다. 아울러 해외에 설치된 연락사무소의 운영을 대행하는 서비스도 (BIK: Branch In Korea) 제공하고 있습니다. (http://www.ilri.co.kr/law4.htm)
International Legal Research Institute (ILRI) provides services to establish overseas liaison offices in cooperation with local law firms. In addition, we provide services for the operation of liaison offices established overseas. (http://www.ilri.co.kr/law4.htm)

 

 

해외연락사무소 설립요건
 
   해외연락사무소는 영리사업을 하지 않는 전제로 주재국한국대사관에 설치 신고만 하면 되지만, 영리활동으로 주재국에서 세금이 부과되고 연락사무소 주재원들이 구금 및 강제출국 되니 주의하셔야 합니다. 1인 독립사업자가 가족과 해외체류를 목적으로 해외연락사무소 설치는 불가능합니다.
 
 1. 해외연락사무소 설치가 가능한 자
    - 중소기업협동조합, 정부투자기관 및 금융감독원
    - 국내의 신문사·통신사 및 방송국
    - 과거 1년간 유치한 관광객 수가 8천명 이상인 국제여행 알선업자
    - 외화획득업자나 수출품 또는 군납품 생산업자로 구성된 협회 또는 조합 등의 법인
    - 대외무역법에서 정하는 바에 의하여 무역업을 영위하는 법인으로서 설립 후 1년을 경과한 자
    - 기술개발촉진법령에 의하여 과학기술처장관으로부터 국외에 기업부설연구소의 설치가 필요하다고인정받은 자
    - 과거 1년간 외화획득실적이 미화 30만 달러 이상인 자 혹은 30만 달러 미만인 자로 2인 이상이 공동으로 하나의 해외사무소를 설치하고자 하는 자
    - 기타 주무부장관 또는 한국무역협회장이 해외사무소의 설치가 불가피하다고 인정하는 자(비영리단체 포함)
 
 2. 외국환은행 본점 및 지점 외환계에서 해외사무소설치 신고서 작성. 
    - 해외사무소설치신고(수리)서
    - 사무소 설치자격 요건 확인서류 (외국환은행장 or 한국무역협회장이 발급한 외화획득실적증명서, 주무부장관 또는 무역협회장의 추천서)
 
 
해외 비영리단체 설립

Non-Profit Corporation

A nonprofit corporation is a corporation formed for purposes other than generating a profit and in which no part of the organization's income is distributed to its directors or officers. Nonprofit corporations are formed pursuant to state law, often under the Revised Model Non-Profit Corporation Act (1986). A nonprofit corporation can be a church or church association, school, charity, medical provider, legal aid society, volunteer services organization, professional association, research institute, museum, or in some cases a sports association. Nonprofit corporations must apply for tax-exempt status at both the federal and state level.

What steps need to be taken to form a nonprofit corporation?
The first step is to file nonprofit articles of incorporation with the proper state agency. It is important that the articles contain the required clauses to make sure your articles will qualify for tax-exempt status. Business Filings Incorporated prepares and files nonprofit articles of incorporation.
After the nonprofit articles are filed, tax-exempt status must be applied for at both the federal and state levels. To apply at the federal level, a timely filing of form 1023 must be made. Business Filings does not prepare IRS form 1023. To determine what form needs to be filed at the state level, contact the state department that deals with taxation.
The corporation must comply with corporate formalities and hold annual meetings of directors and members. Bylaws must be adopted for the corporation. Documents that help you comply with these corporate formalities are contained in Business Filings' corporate kit.

What purposes are valid for a nonprofit?
To qualify for federal tax-exempt status under 501(c)(3) of the federal tax code, the nonprofit corporation must be organized and operate for some religious, charitable, educational, literary, or scientific purpose permitted under this section of the code. Nonprofit corporations may also be formed for other purposes pursuant to different sections of the IRS code. To qualify for federal tax-exempt status as a nonprofit under a different section of the code, your corporation must comply with the requirements of that federal tax code section.
- The religious category refers to general types of religious organizations and more formal institutionalized churches.
- Charitable purpose is defined in section 501(c)(3) as providing services beneficial to the public interest.
- Scientific research that is carried on in the public interest qualifies for tax-exempt status; however, research incidental to commercial or industrial operations does not qualify.
- The literary purpose includes writing, publishing and distribution of books which are directed toward promoting the public interest rather than engaging in commercial book writing and selling.
- The educational purpose is a broad purpose that allows instruction for both self-development and the benefit of the community.
- The purpose must be listed in the articles of incorporation; therefore, it is very important that the purpose of the corporation be well described in the articles of incorporation. Additionally, certain states require approvals from state departments prior to approving the formation of a nonprofit corporation. One example of this is New York. New York often requires one or several departmental approvals based on the business purpose of the prospective nonprofit corporation. Please keep in mind that there may be additional time required to obtain these approvals, and additional fees charged, This varies by state. If you would like Business Filings to obtain these approvals on behalf of your prospective nonprofit corporation, the fee is $100 per approval.

For a specific answer to whether or not your company purpose is acceptable to be classified as a nonprofit corporation, contact an attorney or accountant.

What are the IRS classifications of nonprofit corporations?
Business Filings Incorporated prepares articles of incorporation for nonprofit corporations pursuant to section 501(c)(3) of the IRS code. Nonprofits formed under 501(c)(3) must be formed for some religious, charitable, educational, literary, or scientific purpose.
Nonprofit corporations may also be formed for other purposes pursuant to different sections of the IRS code. If you want Business Filings to form your nonprofit pursuant to a different provision of the IRS code, please let us know the code section in the purpose portion of our order form.
To determine if your nonprofit needs to be formed pursuant to another provision of the IRS code, please consult the IRS organizational reference chart. (Click here to view the IRS organizational chart.)
For specific advice, please consult an attorney or accountant.

What form needs to be filed to apply for federal tax-exempt status?
For a nonprofit company to qualify for 501(c)(3) federal tax-exempt status, a timely filing of IRS form 1023 must be made.
- A few groups are NOT technically required to file form 1023. Examples of these include:
- A church, interchurch organization, convention of churches, or an integrated auxiliary of a church
- A subordinate organization covered by a group exemption letter (a parent tax- exempt company must submit a letter saying its subsidiary company will be tax- exempt).
- A group that qualifies for public charity status and which normally has gross receipts of LESS than $5,000 per year.
However, the only way to be assured that the IRS views the corporation as a 501(c)(3) tax-exempt group. is to file for tax-exempt status. If the IRS successfully challenges your corporation뭩 tax-exempt status, your corporation may be subject to back taxes and tax fines for the period it operated as a corporation. It is always advisable to discuss your particular situation with an attorney or accountant.

When must form 1023 be filed?
The 1023 application must be filed in a timely manner in order for tax-exemption to be effective retroactively. This means it needs to be postmarked within 15 months after the end of the month when your articles of incorporation were filed.

How many directors are nonprofit corporations required to have?
Most states require nonprofit corporations to have a minimum of three directors; however, some only require one director and others allow for less than three members.

What are the advantages of forming a nonprofit corporation?
If your nonprofit is granted tax-exempt status under 501(c)(3) of the tax code, your corporation will be exempt from payment of federal corporate income taxes. With federal income tax rates at between 15% to 34% this can amount to quite a tax savings.
A 501(c)(3) nonprofit is eligible to receive both public and private grants. Individual donors can claim a federal income tax deduction of up to 50% of income for donations made to 501(c)(3) groups.
Nonprofits also receive the same limited liability protection as for-profit companies. This means that directors or trustees, officers, and members are typically not personally responsible for the debts and liabilities of the corporation.
Other benefits include:
A corporation's life is not dependent upon its members. A corporation possesses the feature of unlimited life. If an owner dies or wishes to sell their interest, the corporation will continue to exist and do business.
Retirement funds and qualified retirement plans (like 401k) may be set up more easily with a corporation
501(c)(3) corporations receive lower postal rates on some bulk mailings.

What are the disadvantages of forming a nonprofit corporation?
The main disadvantage of forming a nonprofit company is the increased paperwork that is required. Articles of incorporation must be filed with the state, bylaws prepared, and meeting minutes must be kept with your corporation뭩 records. Business Filings Incorporated can help with these steps by preparing and filing your incorporation papers, and our nonprofit kit contains sample bylaws and meeting minutes.

Also, applications for tax-exempt status must be filed at both the federal and state levels. Business Filings does not prepare the necessary federal or state tax forms; therefore you will need to complete this process separately. It is important to remember that nonprofits cannot be used to generate profits for the owners, and the purpose must conform to IRS regulations.