充分利用你的慈善捐赠

丹·托莱多,CFA, CFP®

2018年12月4日,

充分利用你的慈善捐赠

假期即将来临, investors across the country are starting to think about their charitable giving––which year-end donations they want to make, 以及他们想怎么做.

但是这个决定 如何 给予往往得不到足够的信任. Because while donating time or money is inherently valuable as a means of impacting the world for the better, 给予有一定的个人利益是可以实现的, 太, 通过十大靠谱娱乐老平台你的捐款来最大化你的所得税减免.  

今年, 特别是, 投资者要仔细考虑他们的捐赠方式,这一点至关重要, 随着规则的改变. 考虑到最近的 减税和就业法案, 哪一项将标准扣除额翻倍至12美元,单人间是000美元,24美元,000,以提交联名报税表. 你过去给予的策略可能不再对你有益.

Here’s what you need to know to navigate these new complications and ensure you’re giving as efficiently as possible.

1:利用捐助者建议的资金

Families and individual donors who’ve enjoyed charitable tax deductions for smaller contributions in the past won’t realize those same benefits today, 主要是由于

  • 增加的扣除标准 
  • 降低对州和地方税收减免的限制

If you fall into this camp, it might be wise to consider a Donor Advised Fund (DAF).

daf允许你在小额捐款时有一定的灵活性. 通过daf,你可以前置式装载 几年的 把慈善捐赠变成一个纳税年度的礼物. That single contribution will qualify for income tax benefits the year you invest it in the fund. 随着捐赠, you can then recommend grants to charities out of the fund’s assets at any time, 或者你可以让你账户里的资金增长.

实际情况是这样的:如果你通常给5美元,每年捐赠给慈善机构的钱, 你可以建立一个DAF,并贡献25美元,每五年一次. 每年, 你会继续赠送你的5美元,000 to organizations as you see fit––you can make grant recommendations to any IRS-qualified public charity even during the years when you’re not contributing––but you won’t miss out on any tax deductions because you will have qualified for the income tax benefit with your initial contribution. When it comes time to complete your taxes, you’ll simply report that initial gift to your fund.

这样效率更高, 太, 除了享受全额减税, you will not need to track down confirmations for every gift you make from the fund.

最后,daf为赠予非现金资产提供税收优惠. 通过贡献债券等长期增值资产, 股票, 或房地产, 你可以避免20%的资本利得税和新的3.8% Medicare surcharge you would have incurred by selling the assets yourself. 这让你可以给出23.8% 更多的 通过该基金, 同时还得到了公平的慈善扣除, 捐赠资产的全部市场价值.

2: Gift directly from your IRA to meet your Minimum Required Distribution (MRD)

Your MRD is the required amount of money you 必须 withdraw from your retirement account each year. You generally have to start making such withdrawals when you reach age 70½.

The good news, 如何ever, is that charitable gifts made directly from your IRA count toward your MRD. That means gifting directly from your IRA allows you to reduce the amount of taxable income you are forced to recognize by the MRD requirement.  

If you’re 70½ years or older, you can donate up to $100,000 to charitable organizations in this way. 但要记住贡献 必须 直接寄给合格的慈善机构, 这意味着你不能通过捐赠者建议基金来提供这些捐款.

3:让你的孩子参与进来,让整个家庭受益

不管你怎么回报,它 smart to involve your children in the process to teach the particulars of philanthropy.

这方面的一个好主意是 以你家族的名义设立一个基金. This enables everyone in your family to take part in the inherently exciting experience of giving back, as opposed to the family matriarch or patriarch making such decisions alone. Further更多的, by talking honestly with your kids about 1) why you give and, 2) 如何 to give back, you can teach them 如何 to engage in philanthropy intelligently their entire lives.

If your kids are older, you may want to go a step further and help establish DAFs of their own. You yourself can then receive a deduction for any gifts you make into their DAF and at the same time encourage them to make their own gifts to their funds.

当你的孩子开始找到他们自己的原因, they’ll be in a position to use funds from their DAF to make gifts to organizations that are meaningful to them. 这取决于资金在DAF内停留的时间, the impact of their gifts can grow to double or triple your original contribution.

无论你如何付出,财务顾问都能提供帮助.

The end of 2018 is not only a great time to shore up your personal giving strategies, 但要考虑与财务顾问合作, and to ensure the gifts you make in this shifting climate are executed as efficiently as possible.

另外,这很容易做到. 和财务顾问建立一个账户,比如 芝加哥的合作伙伴, for example, is a matter of contacting us to learn 更多的 about your options. 十大娱乐老平台会在那里帮你的.

丹·托莱多,CFA, CFP® 是十大娱乐老平台的高级顾问. Dan has been helping individuals, institutions, and foundations manage their wealth for over 8 years.


1茨威格,杰森,价值应该做得更好. 《十大靠谱娱乐老平台》,华尔街日报,2018年4月27日.

2摩根大通市场指南,美国.S., 2018年第二季度,2018年3月31日,第9页.

重要的披露信息

过去的表现可能不能预示未来的结果. 不同类型的投资涉及不同程度的风险, and there can be no assurance that the future performance of any specific investment, 投资策略, or product (including the investments and/or investment strategies recommended or undertaken by 芝加哥的合作伙伴 Investment Group LLC (“CP”), 或任何与投资无关的内容, made reference to directly or indirectly in this commentary will be profitable, 等于任何相应的历史表现水平, 适合您的投资组合或个人情况, 或证明成功. 由于各种因素, 包括变化的市场条件和/或适用的法律, 内容可能不再反映当前的观点或立场. 此外, you should not assume that any discussion or information contained in this commentary serves as the receipt of, 或者作为替代品, 来自CP的个性化投资建议. 请记得联系CP, 以书面形式, if there are any changes in your personal/financial situation or investment objectives for the purpose of reviewing/evaluating/revising our previous recommendations and/or services, 如果你想强加的话, 添加, or to modify any reasonable restrictions to our investment advisory services. CP is neither a law firm nor a certified public accounting firm and no portion of the commentary content should be construed as legal or accounting advice. A copy of the CP’s current written disclosure Brochure discussing our advisory services and fees continues to remain available upon request.

2018年12月4日,

充分利用你的慈善捐赠

假期即将来临, investors across the country are starting to think about their charitable giving––which year-end donations they want to make, 以及他们想怎么做.

但是这个决定 如何 给予往往得不到足够的信任. Because while donating time or money is inherently valuable as a means of impacting the world for the better, 给予有一定的个人利益是可以实现的, 太, 通过十大靠谱娱乐老平台你的捐款来最大化你的所得税减免.  

今年, 特别是, 投资者要仔细考虑他们的捐赠方式,这一点至关重要, 随着规则的改变. 考虑到最近的 减税和就业法案, 哪一项将标准扣除额翻倍至12美元,单人间是000美元,24美元,000,以提交联名报税表. 你过去给予的策略可能不再对你有益.

Here’s what you need to know to navigate these new complications and ensure you’re giving as efficiently as possible.

1:利用捐助者建议的资金.

Families and individual donors who’ve enjoyed charitable tax deductions for smaller contributions in the past won’t realize those same benefits today, 主要是由于 增加的扣除标准 and 降低对州和地方税收减免的限制.

If you fall into this camp, it might be wise to consider a Donor Advised Fund (DAF).

daf允许你在小额捐款时有一定的灵活性. 通过daf,你可以前置式装载 几年的 把慈善捐赠变成一个纳税年度的礼物. That single contribution will qualify for income tax benefits the year you invest it in the fund. 随着捐赠, you can then recommend grants to charities out of the fund’s assets at any time, 或者你可以让你账户里的资金增长.

实际情况是这样的:如果你通常给5美元,每年捐赠给慈善机构的钱, 你可以建立一个DAF,并贡献25美元,每五年一次. 每年, 你会继续赠送你的5美元,000 to organizations as you see fit––you can make grant recommendations to any IRS-qualified public charity even during the years when you’re not contributing––but you won’t miss out on any tax deductions because you will have qualified for the income tax benefit with your initial contribution. When it comes time to complete your taxes, you’ll simply report that initial gift to your fund.

这样效率更高, 太, 除了享受全额减税, you will not need to track down confirmations for every gift you make from the fund.

最后,daf为赠予非现金资产提供税收优惠. 通过贡献债券等长期增值资产, 股票, 或房地产, 你可以避免20%的资本利得税和新的3.8% Medicare surcharge you would have incurred by selling the assets yourself. 这让你可以给出23.8% 更多的 通过该基金, 同时还得到了公平的慈善扣除, 捐赠资产的全部市场价值.

2: Gift directly from your IRA to meet your Minimum Required Distribution (MRD).

Your MRD is the required amount of money you 必须 withdraw from your retirement account each year. You generally have to start making such withdrawals when you reach age 70½.

The good news, 如何ever, is that charitable gifts made directly from your IRA count toward your MRD.. That means gifting directly from your IRA allows you to reduce the amount of taxable income you are forced to recognize by the MRD requirement.  

If you’re 70½ years or older, you can donate up to $100,000 to charitable organizations in this way. 但要记住贡献 必须 直接寄给合格的慈善机构, 这意味着你不能通过捐赠者建议基金来提供这些捐款.

3:让你的孩子参与进来,让整个家庭受益.

不管你怎么回报,它 smart to involve your children in the process to teach the particulars of philanthropy.

这方面的一个好主意是 以你家族的名义设立一个基金. This enables everyone in your family to take part in the inherently exciting experience of giving back, as opposed to the family matriarch or patriarch making such decisions alone. Further更多的, by talking honestly with your kids about 1) why you give and, 2) 如何 to give back, you can teach them 如何 to engage in philanthropy intelligently their entire lives.

If your kids are older, you may want  to go a step further and help them establish DAFs of their own. You yourself can then receive a deduction for any gifts you make into their DAF and at the same time encourage them to make their own gifts to their funds.

当你的孩子开始找到他们自己的原因, they’ll be in a position to use funds from their DAF to make gifts to organizations that are meaningful to them. 这取决于资金在DAF内停留的时间, the impact of their gifts can grow to double or triple your original contribution.

无论你如何付出,财务顾问都能提供帮助.

The end of 2018 is not only a great time to shore up your personal giving strategies, 但要考虑与财务顾问合作., to ensure the gifts you make in this shifting climate are executed as efficiently as possible.

另外,这很容易做到. 和财务顾问建立一个账户,比如 芝加哥的合作伙伴, for example, is a matter of contacting us to learn 更多的 about your options. 十大娱乐老平台会在那里帮你的.

丹·托莱多,CFA, CFP® 是十大娱乐老平台的高级顾问. Dan has been helping individuals, institutions, and foundations manage their wealth for over 8 years.


重要的披露信息

过去的表现可能不能预示未来的结果. 不同类型的投资涉及不同程度的风险, and there can be no assurance that the future performance of any specific investment, 投资策略, or product (including the investments and/or investment strategies recommended or undertaken by 芝加哥的合作伙伴 Investment Group LLC (“CP”), 或任何与投资无关的内容, made reference to directly or indirectly in this commentary will be profitable, 等于任何相应的历史表现水平, 适合您的投资组合或个人情况, 或证明成功. 由于各种因素, 包括变化的市场条件和/或适用的法律, 内容可能不再反映当前的观点或立场. 此外, you should not assume that any discussion or information contained in this commentary serves as the receipt of, 或者作为替代品, 来自CP的个性化投资建议. 请记得联系CP, 以书面形式, if there are any changes in your personal/financial situation or investment objectives for the purpose of reviewing/evaluating/revising our previous recommendations and/or services, 如果你想强加的话, 添加, or to modify any reasonable restrictions to our investment advisory services. CP is neither a law firm nor a certified public accounting firm and no portion of the commentary content should be construed as legal or accounting advice. A copy of the CP’s current written disclosure Brochure discussing our advisory services and fees continues to remain available upon request.