计划的礼物 - Illinois Mathematics and Science Academy-银河999官网app下载

计划的礼物

Planned Giving at 银河游戏app下载

有计划的捐赠是一种慈善捐赠,它考虑了捐赠者的个人所得税, financial and estate circumstances and goals. It can be made during the donor’s life or after their death. 有计划的捐赠可以让捐赠者向银河游戏app下载教育促进基金捐款,同时也使捐赠者和学院的利益最大化. Tax savings are not the reason friends support our endeavors, 当然, 但它们确实使支持者能够做比他们想象的更多的事情.

银河游戏app下载的 子的社会 表彰那些通过遗产计划(包括遗赠)向银河游戏app下载捐款的捐赠者, 信托或年金). The Muon neutrino was discovered by 银河游戏app下载 co-founder Dr. Leon Lederman, for which he won a Nobel Prize. The Muon is one of the longest lasting elements in the universe. Appropriately, gifts from 子的社会 donors, often for 养老, are some of the longest lasting.

请告知银河游戏app下载,您已将银河游戏app下载基金纳入您的遗产计划,您将成为μ子协会的成员. 如欲通知银河游戏app下载您已将银河游戏app下载基金包括在内,或欲了解更多信息,请填写以下表格 这种形式 或致电630与银河游戏app下载联系.907.5040 or giving@chinaabl.net.

投资资产

人们常常惊讶地发现,给予不同类型的财产会产生不同的税收结果. 例如,赠送价值很高的证券可能特别有利. If stocks have been owned more than one year, then donors can deduct not just their original cost, but also any “paper profit” present in the gift. Best of all, there are no capital gains taxes due when you give securities. Mutual funds and other types of investments offer the same advantages. Call us before you sell profitable stocks.

房地产

赠予价格高企的房地产的税收优惠与赠予价格上涨的证券的税收优惠几乎相同. First, you avoid capital gains tax on your profit. 第二个, 你可以根据你捐赠的财产的全部公平市场价值获得慈善所得税扣除. Those who own personal residences, including condos and vacation homes, 是否可以将其财产赠与他人,但在其有生之年继续使用该财产. The same opportunities works with farms and ranches. The advantage of a lifetime gift, reserving lifetime use, is that you receive an income tax charitable deduction, in addition to estate tax savings. Call us before you sell investment real estate, vacation property or farm land.

收藏品

银河游戏app下载的一些朋友发现他们有“隐藏资产”,可以帮助他们实现慈善目标. 古董, 艺术品和其他“收藏品”,甚至是专利和版权都可以是有价值的资产. 在许多情况下, 与适用于证券和房地产的税收优惠规定一样,这些礼物也适用于这些礼物. 这类捐赠的税收减免取决于银河游戏app下载将其财产用于促进其使命的能力. 请向银河游戏app下载查询异常礼品的可行性及税务情况. Call us before you sell collectibles at a profit.

商业利益

银河游戏app下载的很多朋友都有自己公司的股票,可以以极低的成本获得, providing personal deductions that are “paid for” by the company. Call us before you sell your business, 从员工持股计划(ESOP)或将公司传给下一代的计划中出售备用股票.

Gifts That Pay You Income

“I will give away my apple tree, so long as I (or someone I choose) can keep the fruit the tree produces, 每年, 对生活.这是一种特殊的礼物类别背后的一个非常简单的概念,被称为“延期”礼物或“终身收入”礼物. These gifts enable you to make a gift of significance, 获得部分税收减免,同时为你或其他人保留一份终生收入. The income can be fixed or variable. Call us before you sell and reinvest securities or real estate, or “roll over” low-yield certificates of deposit. 银河游戏app下载可以帮助您计划一份适合您、您的家庭和银河游戏app下载组织的终身收入礼物.

Gifts from Estate Plans

做出巨额捐赠的最实际的方式可能是通过遗产计划, 通过意志, 人寿保险或退休帐户上指定的生前信托或受益人. 在你活着的时候,这些赠与是完全可撤销的,可以为你的遗产节省大量的税收.

Wills and Living Trusts

遗赠是为有价值的事业提供重大帮助的最传统方式. With a gift through your will or living trust, you keep full use of your gift assets during your life.  你可以以既能让个人满意又能在税收上有利的方式来组织一笔遗产. Charitable bequests take many forms:

Outright (specific) bequest 这是一笔一定数量的钱或一件物品的礼物(例如:“我留下25美元,000.”).

剩余的遗产 – The residue of an estate is the amount remaining after all specific bequests have been distributed; the exact amount will not be known until the final accounting is completed. The residue may pass as a percentage bequest (e.g., “I give one-third of the residue of my estate.”).

或有遗赠 如果主要受益人去世了,你可以指定一个第二受益人来接收财产(例如:“我留下10美元,给我父亲1万, but if he has predeceased me, 我直接支付这10美元,支付给.”).

金融账户

大多数金融机构的账户都可以在个人或慈善组织死亡时支付. 询问机构的经理如何安排指定一个死亡受益人为你的CD, 储蓄账户, 股票账户, 等. In some areas, this is accomplished through a “P.O.D.” (payable on death) designation. Securities in a brokerage account can be left through a “T.O.D.” (transfer on death) designation.

退休账户

如果你将个人退休账户或其他退休账户的部分或全部作为慈善机构的受益人,你的遗产可以节省所得税和遗产税. 家庭成员可能只能从这些资产中获得30美分的税后收入. 最近美国国税局(IRS)规定的变化使得将有价值的事业列为个人退休帐户和其他退休帐户的受益人变得更简单、更有利.

人寿保险

你可以通过联系公司申请适当的表格,将银河游戏app下载基金指定为人寿保险单(或一定比例的收益)的受益人. 一个更好的办法可能是将保单的实际所有权转移给银河游戏app下载(假设这是一个“剩余”的保单,不再需要家庭安全)。. Your gift will entitle you to an income tax deduction, and any future premium payments will be tax deductible.

Charitable Lead Trust

为了继续农业上的比较,你可以“保留树,但给予果实”.“仅仅把证券或其他财产的收入暂时贡献出来,就可以享受可观的所得税、赠与税和遗产税优惠. We’re talking about an exciting technique called the “charitable lead trust.“或者, you can lend cash (up to $250,000) and remove the annual interest from your tax bracket. 这个技巧对那些在收入异常高的一年里需要大笔慈善扣款的朋友特别有帮助, or face heavy federal estate taxes.

感谢您对银河游戏app下载教育促进基金的计划捐款感兴趣. Please contact us at 630.907.5051 or giving@chinaabl.net if you have any additional questions.