You’re making a gift for the future of Pathway
计划的礼物, 包括遗嘱或遗产中的礼物, are gifts that anyone can make that may benefit you, 你的家人, 和Pathway，不管是现在还是将来. You can take advantage of gifts that may help your situation from a tax standpoint today, or gifts that can benefit you and 你的家人 upon your passing.
这里有一些例子, 经过深思熟虑的规划, can help children who attend 衔接学校 both today and in the future.
Charitable bequests are made through a will, a legal document that specifies how an individual’s property is to be distributed after death. Some people also use a revocable, or “living” trust instead of a will. A bequest made through either a will or a revocable trust works the same way and can provide tax benefits to the donor and their heirs as well as providing needed resources for 衔接学校. Contact your tax advisor for more information on how a bequest may benefit you and 你的家人. Click the link below for sample language that you and your attorney can use for your will or revocable trust.
Individuals can also make a gift of life insurance by making 衔接学校 the irrevocable owner and beneficiary of a life insurance policy that has cash value and is no longer needed. 个人捐赠者, 在很多情况下, may claim a charitable deduction when gifting a life insurance policy with cash value. You should contact your tax advisor or a professional appraiser to determine the deduction amount.
Gifting stock can often be more beneficial to individuals than gifts of cash. 你可以使用升值的股票, 债券, and/or mutual fund shares that you have held long-term to make a donation to 衔接学校 instead of cash. These gifts frequently help individuals avoid the tax liability on the appreciated value of the stocks, 债券, 或证券. We can help facilitate gifts of this type between you, your broker, and our broker. 更多信息请必赢app彩票网址.
Many donors today are using 捐助者通知资金 to optimize their tax situation while still supporting their favorite charities. These funds are set up with large financial institutions or community foundations who act as the charitable sponsor. Donors who direct gifts from these types of funds have a few options for the disbursement of any remaining funds upon their passing. One option is to designate the remaining balance of the fund to support 衔接学校.
These types of gifts are also known as “life-income” gifts. They are investment vehicles that provide the donor with a fixed income for life, based on the initial value of the investment, and after the passing of the donor the remaining amount becomes the gift to 衔接学校.
慈善IRA展期 makes it easier to use IRA assets, during lifetime, to make charitable gifts to 衔接学校. The Charitable IRA Rollover allows individuals age 70½ and older to make direct transfers of up to $100,每年5000美元(最高200美元),000 per year for married couples) from individual retirement accounts to qualified charities without having to count the transfers as income for federal tax purposes. So, these are “tax-wise” gifts for donors who must take an annual required minimum distribution from their IRAs. 因为提款不需要纳税, gifts do not qualify for an income tax charitable deduction, but are eligible to be counted toward an individual’s minimum required distribution.
- Distributions must be made directly to a qualified charity by the plan administrator of an IRA. 401(k)中的退休资产, 403(b), 9月, or SIMPLE plans do not qualify but may be rolled into a new or existing IRA and transferred to the charity.
- Distributions may only be made to 501(c)(3) tax exempt organizations and cannot be made to donor advised funds, 私人基金会, 或者支持组织.
- Distributions may not be used to fund life-income gifts such as charitable gift annuities, 慈善剩余信托, 或者集合收益基金.
The information provided on this website is not intended as legal, 会计, 或其他专业建议. For assistance in planning charitable gifts with tax and other financial implications, the services of appropriate advisors should be obtained. Consult an attorney for advice if your plans require revision of a will or other document.
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