除了现金以外的五种礼物方式

当人们想到他们的个人慈善事业时, they often envision writing a check or inputting their credit card information online. 然而, 许多人没有意识到，还有很多其他的给予方式, 其中一些项目除了提供简单的税收减免外，还提供经济上的好处. Having a conversation with your clients about different ways to give can help them reduce estate and incomes 税es, 最大限度地提高财政和税收优惠, 有时帮助他们创造一个比他们想象的更大的礼物.

While it’s true the most common way people support charitable organizations is via cash donations, this article highlights my recommended top 5 ways that an individual can give beyond their checking account. Use this article as a starting point to discuss different gift vehicles with your clients, or share this list with your clients as a resource as they begin to think about their gifting strategy.

1. 赞赏证券 – Appreciated 证券交易委员会urities can encompass stocks, mutual funds, and exchange-traded funds (ETFS). 通过这种给予策略, your appreciated 证券交易委员会urities are sent directly from your investment account to your selected charity’s brokerage account. They are then sold by the charitable organization, which does not pay 税 on any capital gains. 这种策略的好处是双重的. 你不仅可以为捐款减税, 但你也从你的投资组合中去掉了未实现的收益, 从而减少你未来的纳税义务.
2. 合资格慈善分配 – A Qualified Charitable Distribution is a type of donation from an IRA to a qualified charitable organization that allows for special 税 treatment. You are eligible to make QCDs starting at age 70 ½; however, 真正的好处在几年后开始显现. 通常在你73岁的时候, 你需要开始从你的个人退休账户中提取分配, 这会产生所得税. 然而, 利用qcd, 任何分发给合格慈善机构的物品都是免税的, 但仍然可以计算在你的年度需求中. 你最多可以赚100美元,在qcd中每年有000个, 这使得它成为控制你退休后纳税义务的有力工具.
3. 捐助者建议基金(DAF) – A Donor Advised Fund is a unique giving vehicle that can be used as part of an overarching charitable giving strategy. 建立捐助者建议基金, DAF所有者提供现金或增值资产, 通常是一大笔钱, 并立即获得税收减免. 一旦资产在DAF中, 它们可以进行多样化或投资, and the money continues to grow 税 free until the account owner is ready to make individual donations to the charities of their choice. 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. This strategy is sometimes used to offset a unique income event like the sale of a business, where the donor would like to take their time and spread out the gifts to organizations over several years. 更重要的是, you can combine the above technique of donating appreciated 证券交易委员会urities to a DAF to reduce your unrealized gains, 一旦资金进入DAF, 他们可以继续免税增长.
4. 遗产规划 & 遗赠 – Perhaps the most overlooked philanthropic opportunity is through estate planning and bequests. 很多次, 一个人会告诉他们的导师，他们希望自己能做更多的慈善事业, 但是他们没有资金来支持它. A bequest is a way to support the charities that you care about while maintaining control of your assets during your lifetime. 把你最喜欢的事业作为遗产计划的受益人, 你可以确保你的慈善遗产得以延续. 这个策略也允许你利用非流动资产, 比如艺术品之类的个人财产, 甚至是你的主要居住地. 当考虑这个策略时, it is important to work directly with the charity prior to making changes in your estate plan to ensure that they can accept the type of bequest you would like to make. Estate planning is also a great opportunity to get your family involved in your philanthropy and make a plan together.
5. Time & 人才 最后一个慈善的途径就是奉献你的线上电子游戏飞禽走兽和才能. 虽然大流行可能暂时使这变得更加困难, 有一些不需要任何金钱支持的参与方式. 在你的社区做一个年轻人的导师, 在你的专业领域无偿提供建议, 或者只是通过社交媒体传播有需要的组织的消息. Donating your time and talent is one of the best ways to see an immediate impact in your community.

生活中没有什么比回报更有意义的了, and while 金融 and 税 considerations are usually a 证券交易委员会ondary priority when thinking about philanthropy, 以上的技巧可以帮助你增加影响力. 通过有策略地给予, 你和你支持的慈善组织都能从中受益.

作者简介

贝利·罗伊，注册会计师
副财富顾问 & 招聘专员

Baili joined the wealth management industry after graduating from the University of Illinois’ Financial Planning Program in 2017. She was initially drawn to Corient due to the firm’s ability to provide comprehensive 金融 planning in an environment free from conflicts of interest. She is fortunate to spend her days helping individuals and families live their version of a full life. Baili is a Certified Financial Planner™ professional and in addition to serving clients, 她是伊利诺伊州财务规划协会的董事会成员. Baili lives in Chicago and is passionate about volunteering with local organizations and expanding the 金融 planning industry to include more clients and professionals of diverse backgrounds.

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