除了现金以外的五种礼物方式

A couple discussing 金融 options with an advisor in a bright lit public area

When people think about their personal philanthropy, 他们经常设想在网上写一张支票或输入他们的信用卡信息. 然而, many people don’t realize that there are multiple other ways to give, some of which provide 金融 benefits above and beyond a simple 税 deduction. 和你的客户谈谈不同的捐赠方式可以帮助他们减少遗产税和所得税, 最大限度地提高财政和税收优惠, and sometimes help them create a larger gift than they thought possible.

虽然人们支持慈善组织最常见的方式是通过现金捐赠, 这篇文章重点介绍了我推荐的5种个人可以在支票账户之外捐款的方式. 以本文为起点，与您的客户讨论不同的礼品工具, 或者与你的客户分享这个清单，作为他们开始考虑他们的礼物策略的资源.

  1. 赞赏证券 -增值证券包括股票、共同基金和交易所买卖基金. 通过这种给予策略, 您的赞赏证券将直接从您的投资帐户发送到您所选择的慈善机构的经纪帐户. 然后由慈善组织出售，该组织不为任何资本收益纳税. The benefit of this strategy is twofold. Not only are you able to take a 税 deduction for the donation, but you also remove the unrealized gain from your portfolio, thus reducing your future 税 liability.
  2. Qualified Charitable Distribution (QCD) -合格的慈善分配是一种从IRA向合格的慈善组织的捐赠，允许特殊的税收待遇. You are eligible to make QCDs starting at age 70 ½; however, the real benefit begins a few years later. 通常在你73岁的时候, you are required to start taking distributions from your IRA, 这会产生所得税. 然而, 利用qcd, any distribution sent to a qualified charity is exempt from 税ation, but can still count toward your annual requirement. 你最多可以赚100美元,在qcd中每年有000个, which makes it a powerful tool in controlling your 税 liability in retirement.
  3. 捐助者建议基金(DAF) -捐款人建议基金是一种独特的捐赠工具，可作为整体慈善捐赠策略的一部分. 建立捐助者建议基金, the DAF owner contributes cash or appreciated assets, 通常是一大笔钱, and receives an immediate 税 deduction. 一旦资产在DAF中, 它们可以进行多样化或投资, 这笔钱在免税的情况下继续增长，直到账户所有者准备好向他们选择的慈善机构进行个人捐赠. 对于想在一年内获得更大的税收减免的人来说，这是一个理想的策略. 这种策略有时被用来抵消一个独特的收入欧洲杯压球app，比如出售一家企业, 捐献人愿意花欧洲杯压球在哪里，并在几年内将捐赠分散给组织. 更重要的是, 你可以结合上述的技术，将升值的证券捐赠给DAF，以减少你的未实现收益, 一旦资金进入DAF, 他们可以继续免税增长.
  4. 遗产规划 & 遗赠 也许最容易被忽视的慈善机会是通过遗产规划和遗赠. 很多次, an individual will tell their advisor that they wish they could do more charitably, but that they do not have the funds to support it. 遗赠是一种支持你关心的慈善机构的方式，同时在你的一生中保持对你资产的控制. By including your favorite causes as beneficiaries in your estate plan, you can ensure your charitable legacy lives on. This strategy also allows you to utilize non-liquid assets, such as personal property like artwork, 甚至是你的主要居住地. 当考虑这个策略时, 在更改遗产计划之前，直接与慈善机构合作是很重要的，以确保他们可以接受你想要的遗产类型. 遗产规划也是一个很好的机会，让你的家人参与到你的慈善事业中来，共同制定计划.
  5. Time & 人才 – One last avenue for giving charitably is simply with your time or talent. While the pandemic may have made this temporarily more difficult, there are ways to get involved that do not require any monetary support. Be a mentor to youth in your neighborhood, offer to give advice in your field of expertise pro bono, or simply spread the news of organizations in need via social media. 贡献你的欧洲杯压球和才能是看到你的社区立即产生影响的最好方法之一.

There is little in life that is as rewarding as giving back, 虽然在考虑慈善事业时，财务和税收方面的考虑通常是次要的, the above techniques can help increase the impact you can make. 通过有策略地给予, both you and the charitable organizations you support can benefit.


作者简介

百利罗伊贝利·罗伊，注册会计师
副财富顾问 & 招聘专员

2017年从伊利诺伊大学财务规划专业毕业后，贝利加入了财富管理行业. 她最初被科里森所吸引，是因为该公司能够在一个没有利益冲突的环境中提供全面的财务规划. 她很幸运地花欧洲杯压球帮助个人和家庭过上充实的生活. 除了为客户服务外，她还是一名专业的注册理财规划师, she sits on the Board of the Illinois Financial Planning Association. Baili住在芝加哥，热衷于为当地组织提供志愿服务，并扩大财务规划行业，以包括更多不同背景的客户和专业人士.

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最后审查日期:2023年8月23日