计划给

Learn More BCK体育注册官网 Specific Types of 计划给

Bequest: A simple type of planned giving.

许多人渴望慈善机构的利益，但不能在活着的时候向慈善机构捐赠财产. 例如, 个人可能需要一定的财产来支付他们的生活费用或不断上涨的医疗费用. A bequest is a gift to a charity at the time of one’s death. It is the simplest type of planned gift and one of the easiest to implement. Donors can leave property to a charity by including a bequest in their will or trust, or, in the case of property that passes by beneficiary designation, a gift can be made by designating specific charities as beneficiaries. 有遗赠, 捐赠者可以在其一生中保留财产的所有权和使用权，并在他们去世时将财产留给他们，从而使慈善机构受益. The charities benefit by receiving cash or property, 捐赠者的继承人会受益，因为捐给慈善机构的金额不需要缴纳联邦遗产税, 而捐赠者则受益于在活着的时候能够灵活地使用和控制财产.

Charitable Remainder Trust: Creating a productive asset.

A Charitable Remainder Trust (CRT) receives cash or property from a donor, makes payments for a lifetime or term of years, and then distributes the rest to charity. 这有利于那些希望将增值的、产生很少或没有收入的财产转化为生产性资产的捐赠者，而无需在出售财产时缴纳资本利得税. 在期限结束或捐赠者死亡时，慈善机构通过收到现金或财产而受益. 在CRT中, the appreciated property is sold tax-free, with donors receiving payments for life or for a term of years. Not only do they receive a percentage of the CRT's value, but they also receive a current federal income tax deduction. CRT特别有利于那些拥有现金或价值至少100美元的增值财产的人,他们希望增加收入. An attorney drafts a CRT, after which the donor transfers cash or appreciated property to it. CRT是一种免税信托，可以出售增值财产而无需缴纳资本利得税. It can last for the lifetimes of one or more beneficiaries or for a specific term of years. Each year, a CRT pays either an annuity amount or unitrust amount to its beneficiaries. A charitable remainder annuity trust (CRAT) pays a fixed dollar amount each year. 相比之下，慈善剩余信托(CRUT)每年支付一定比例的账户价值.

Charitable Lead Trust: Minimizing gift or estate tax costs.

A Charitable Lead Trust (CLT) receives cash or property from a donor, makes payments to charity for a specified period, and distributes the rest to a specified beneficiary, usually family members with no additional tax. 对于那些希望将财产赠与家庭成员并尽可能少支付赠予税或遗产税的捐赠者来说，这是理想的选择. The charity benefits through the payments, and the donors benefit through the property and its growth being passed to family members. 他们还可以通过接受当前的联邦捐赠或对慈善机构的现值支付的遗产税减免而受益. CLT对想要将预期价值大幅增长的特定财产传承下去的捐赠者尤其有益. 对于那些拥有200万美元或以上遗产、希望将财产传给家庭成员的人来说，clt是理想的选择, so as to minimize gift or estate tax costs. An attorney drafts a CLT, after which the donor transfers cash or property to it. Unlike a charitable remainder trust (CRT), a CLT is a taxable trust. 信托期限的每一年, the CLT will report its income and then take a deduction for the amount that it distributes to charity; any excess is subject to tax.

Gifts of Life Insurance: A tax-advantaged way to give.

Life 保险 is a common choice of planned gifts. 把人寿保险单作为礼物送给自己最喜欢的慈善机构，对各种各样的捐赠者都有吸引力, 因为它是有弹性的, 有成本效益的和, 在很多情况下, tax-advantaged way to make a major gift that will benefit the nonprofit after the donor dies. Life 保险 can also be used as an asset-replacement strategy. 在这个战略下, 捐赠者将一项资产(如房地产或增值证券)赠予非营利组织，并将该资产的价值替换为一份人寿保险，以使其继承人受益，该人寿保险的拥有方式免除了支付给捐赠者继承人的遗产税. The use of life 保险 as a charitable gift doesn’t have to be a boring choice, however. 有很多方法可以“改变它”，以适应非营利组织的需要和捐赠者的计划目标. 大多数捐赠者和非营利组织认为人寿保险只是一种为非营利组织带来未来利益的资产. 然而, 通过使用财富替代策略和/或生活安置解决方案，可以满足捐赠者家庭和非营利组织的需求.

Life Estate Reserved Gift: The gift of property.

拥有终身地产, 慈善机构接受财产捐赠——通常是个人住宅或其他房地产——捐赠者通过保留终身使用该财产的权利而受益. This helps donors who may desire to leave their house or farm to charity at death, 但我想要当前的税收优惠, as well as the ability to continue to use the property. 终身遗产尤其有利于那些拥有足够流动资产以支付生活费用并希望获得当前所得税减免的老年捐赠者. A donor executes a deed transferring a house or farm to charity. 在契约中，捐赠者保留了一份“终身遗产”——居住在房子里并终身使用它的权利. 在送礼物的时候, the donor and charity also enter into a MIT (maintenance, 保险, 以及税收)协议，明确捐赠者对房屋的责任——包括支付赡养费, 保险, 和税收.

大甩卖:付出换取收获.

在特价销售中, 慈善机构通过以低于公平市场价值的价格购买财产或接受抵押财产的赠与而受益. This helps those who desire to benefit a charity, but cannot afford to give an entire property to the charity, or who may have mortgaged property they are willing to give to charity. 在执行廉价销售时, donors receive a cash payment or debt relief, avoid gain on the part of the property that is a gift, and receive a current federal income tax deduction for a part of the property given to charity. 廉价销售尤其有利于那些拥有贵重财产并想要捐给慈善机构的人, but who need a benefit in return (either cash or debt relief). 便宜货销售和其他任何销售一样，除了销售价格是便宜货(低于物业的价值)。. The donor gets the cash or debt relief he needs, and the charity gets a valuable property for less than full price. (出售价格与估价之间的差额是捐给慈善机构的礼物.)