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如何找到最適合的慈善捐赠方式

作者:外语爱好…    文章来源:本站原创    更新时间:2021/12/8

How to determine what type of charitable giving is best for you

如何找到最適合的慈善捐赠方式

Charitable giving is one way that many people elect to support a specific cause or organization that is close to their heart. From a financial standpoint, charitable giving can be an important part of your estate, tax, and financial planning. In fact, twenty-six percent of taxpayers itemize charitable deductions on their tax return.

Depending on the type of your estate, the amount of money you want to give, and how you want to give it, you may find that you’re unsure of what type of charitable giving can work best for you and your philanthropic goals. There are several different ways you can give, each with its own pros and cons, depending on what you’re looking for.

Donor-advised funds

A donor-advised fund is a type of charitable giving where you donate a nonrefundable amount, either in cash or securities, to a nonprofit of your choice.

The advantage to this type of giving is that if you feel very close to the cause or organization and want to be involved with how the funds that you give are utilized, you are able to direct the fund’s administrator to which grants you think should be made. You also immediately receive the maximum tax benefit from the IRS for your contribution, and you can set up the funds to continue even after your death.

Real estate

If you are still living in the property that you’d like to give away, you can set it up to become a charitable contribution by having the deed to your real estate transferred after your death. At that point, the value of the home will be taken out of your estate, lowering your estate taxes. You may also find a great tax benefit by donating real estate. In some cases, you may be eligible for a tax deduction equal to the fair market value of the real estate.

Cash

A cash gift is the simplest form of charitable giving. Your tax deduction is equal to the amount of cash you donated, minus the value of any goods or services you received in return. For example, memberships to non-profits, like a zoo or some other organization, are considered cash gifts. Titles, certificates, or stocks are not transferred in a cash donation either.

Stocks

There are two huge advantages to contributing long-term appreciated securities, like stocks.

One, since you are not selling your stocks, there are no capital gains taxes to be concerned with, and the more appreciation the stocks have, the bigger your tax savings will be. The second advantage is that any of your stocks that were purchased over a year ago that have a current value greater than their original cost can be donated and become eligible for a tax deduction equal to the full fair market value of the stock.

Charitable trusts

There are two types of charitable trusts you may be interested in making part of your financial plan—a charitable lead trust (CLT) and a charitable remainder trust (CRT).

Charitable Lead Trust is a trust that you establish by transferring assets into the trust and donating a stream of income from the assets to a charitable organization each year. Money left in the trust at the end of the period you’ve established to donate can be disbursed to other beneficiaries or held in the trust.

Not only is this great for transferring wealth to your heirs, but it also provides consistent cash flow to the charity of your choice. The only disadvantage is that it requires annual administrative management.

Charitable Remainder Trust is similar to a CLT, with one big difference. In a CRT, the beneficiaries and donor are paid first, receiving their stream of income before the charitable organization does. However, this is beneficial as it gives you and your beneficiaries income and diversifies your investments.

This is perfect for those with highly appreciated investments that want to create income but still provide consistent cash flow to a charity. Like a CLT, the only disadvantage is the annual administration of the trust.

Giving assets to charity

A major advantage of giving your assets, such as retirement accounts and life insurance policies, to charity is that in addition to any charitable income tax deduction, your estate will not have to recognize that gifted income, which can give you a break on the estate tax. Many also choose to use assets that would normally have an income tax liability, leaving tax-deferred accounts in their estate for beneficiaries, giving them a nice inheritance that won’t be taxed.

You may also have tangible assets you want to donate to charity. These items, like art and jewelry, may entitle you to a t9GJuwyYLE/EZc23NZMMZ15wXGkIVYKLiSdhLE/XlswA=ax deduction equal to the value of the assets you’ve donated. If your asset is related to the charity, such as art to a museum, you’re more likely to receive a larger tax deduction than gifting something that doesn’t directly correlate with the organization’s aim or mission.

Pooled income fund

If you’re looking to generate income but want to give smaller portions to charity, a pooled income fund may be your best choice. You can “pool” together different securities and/or combine them with cash to create a larger amount of money to distribute to charity. Money is paid out to you and any other benefi-ciaries that have pooled together assets to the fund. At your death, the remainder of the pooled income fund is donated to charity. In some cases, you may be able to receive a charitable tax deduction equal to the amount of money a charity is expected to receive.

Private foundation

Private foundations are charities set up as charitable trusts or corporations. If you’re looking to set up your own char-itable foundation, a private foundation is a great way to get the family involved, particularly if you have a cause that’s very dear to your heart. Although there are stricter regulations and tax laws, a private foundation can give grants to individuals and you can retain control of donated assets.

许多人选择以慈善捐赠的方式支持自己认同的某项事业或某个机构。从财务角度来看,慈善捐赠可以是你的财产、税务和财务规划的重要组成部分。事实上,26%的纳税人会在纳税申报单上详细列出慈善捐赠免税金额。

每个人的财产类型、意向捐赠金额、意向捐赠方式不同,因而进行慈善捐赠时,你需要考虑:哪种慈善捐赠最符合你的意愿和慈善目标。下面列举几种慈善捐赠方式,每种各有其优缺点,取决于你看重哪个方面。

捐赠人建议基金

捐赠人建议基金是慈善捐赠的一种方式,指以现金或证券向中意的非营利机构捐赠,所捐资产不可退还。

这种捐赠方式的优点在于:如果你非常认同某一慈善事业或慈善机构,并希望参与决定所捐善款的用途,可以向基金管理人提出拨款建议。捐赠之后,你可以即时获得美国国税局提供的最高税收优惠。此外,你还可以设立基金,在去世后延续你的慈善事业。

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