年终慈善礼物与你

你会在年底进行慈善捐赠吗? 如果是这样的话, you should know about some of the financial “fine print” involved, as the right moves could potentially bring more of a benefit to both you and your chosen charity.

请记住, this article is for informational purposes only and is not a replacement for real-life advice. 一定要咨询你的税务, 法律, or accounting professionals before modifying your charitable gifting strategy.

评估的影响

你怎样才能最大限度地发挥你天赋的影响力? First, consider giving to a qualified charity with 501(c)(3) nonprofit status. 同时,访问CharityNavigator.org, CharityWatch.org或GiveWell.org to evaluate a charity and learn about how effectively it utilizes donations. 如果你在考虑一大笔捐款, it is often wise to ask the charity involved how it will use your gift.

If you’re still working, you may want to check with your employer. Some companies match charitable contributions made by their employees, 这是一个经常被忽视的回报机会.

逐条列记优化

要扣除慈善捐款，你必须把它们列在I.R.S. 安排一个. 所以，你需要记录你的每一笔捐款. Ideally, the charity will provide you with form to document proof of your contribution. If the charity does not have such a form handy (and some do not), 收据, 信用卡或借记卡的账单, 银行声明, 或者一张作废支票也行. 我的.R.S. may want to know three things: the name of the charity, the gifted amount, and the date of your gift.¹

还记得, itemized deductions may only have tax benefits when they exceed the standard income tax deduction, so be sure to check on the standard deduction amount for your tax filing year.

表达你的感激

许多慈善机构欢迎非现金捐赠. In fact, donating an appreciated asset can be a tax-savvy move. You may wish to explore a gift of highly appreciated securities. 出售证券可能导致应税事件. 作为一种替代方法, you or a financial professional can write a letter of instruction to a bank or brokerage, which can facilitate authorizing a transfer of shares to a charity.

这种转移可以完成三件事:

• You can manage paying the tax you would normally pay upon selling the shares.
• You may be able to take a current-year tax deduction for the full fair market value of the shares.
• The charity gets the full value of the shares, not their after-tax net value. 这可能是一个成功的策略.²

回馈政策

你有人寿保险吗? If you make an irrevocable gift of that policy to a qualified charity, 你可以得到本年所得税的减免. If you keep paying the policy premiums, each payment may become a deductible charitable donation. (可适用扣除限额.) If you pay premiums for at least three years after the gift, 这可能会减少你的应税遗产. The death benefit may be transferred out of your taxable estate, in any case.³

You should consider determining whether you are insurable before implementing a strategy involving life insurance. Any guarantees associated with a policy are dependent on the ability of the issuing insurance company to continue making claim payments. Several factors will affect the cost and availability of life insurance, 包括年龄, 健康状况和所购买保险的种类和金额. Life insurance policies have expenses, including mortality and other charges. 如果保单过早退保, the policy holder also may pay surrender charges and have income tax implications.

无论你的情况, getting advice from a tax or financial professional can help you give wisely as the year comes to a close. We’re here to help find a strategy that works for your situation.

1. 国税局.政府,2018
2. 国税局.政府,2019
3. 国税局.政府,2018

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