慈善事务|有计划的捐赠
01/27/2017最后一个会影响你一生的新年决心
如果你还没有在你的慈善捐赠计划中考虑一个有计划的礼物, 也许是时候问问自己为什么了, 或者更好, 为什么不? 一些, 计划好的遗产赠与可能看起来很复杂, 不祥的声音, 和/或只适用于老年人, 更成熟的个体可以考虑. Nothing could be further from the truth: planned giving is for all ages and with the right information and sound professional advice, 只需要一些深思熟虑的计划.
Day Kimball医疗保健 (DKH)的计划捐赠项目, provide an opportunity for all those concerned and interested in the future of our hospital to make gifts in such a way that they may meet your current and future philanthropic and financial needs while supporting the advancement of our mission.
计划捐赠历来在DKH的基金发展中扮演重要角色, 自成立以来，通过遗赠和信托直接受益. 由个人和家族在50年前建立的信托基金——像邓利维这样的名字, 哈维, 希巴德, 钑骨, 潘恩, 和斯塔克伟泽的性格中逐渐, 今天继续支持医院. 来自当地慈善家伦纳德和芭芭拉·威洛克的遗产的最新和重要贡献, 提供超过$216,000元给DKH急诊室. 在2016财年结束时, 仅计划捐赠就占收到的所有慈善基金的近25%.
什么是有计划的捐献?它如何能使组织和我都受益?
简单地说, 有计划的礼物是任何慈善的礼物, 当前或未来(递延), 什么样的计划——通常有专业的建议——可以优化你(捐赠者)的财务状况, 税, and/or estate plans while helping to secure the long-term financial security of one or more recipient charitable institutions. 你可以使用各种不同的资产来做一个有计划的礼物，包括现金, 有价证券, 房地产, 少数人持有的股票, 有形资产, 人寿保险, 或者退休计划. Donors can make outright gifts of these assets or invest them into life income gifts that benefit the charitable institution, 捐献者, 和/或捐赠者的继承人. 计划的礼物是为了适应当前, short-term annual goals as well as the long-term – running the gamut from choosing to make a gift of stock instead of cash in support of your annual gift, 将您的房屋遗赠给他人，以建立一个捐赠基金，永久地支持您的年度捐赠.
有计划的礼物有哪些类型?它们是如何运作的?
而计划的捐赠项目因组织而异, there are a number of planned giving vehicles at DKH that are commonly made available at charitable organizations including testamentary gifts or 遗赠; gifts of 人寿保险; charitable gift annuities, 慈善剩余信托. 选择一个特定的计划赠送车辆, 或车辆, 会取决于时间吗, 捐赠的来源和级别:您希望慈善组织何时开始从中受益, 将使用哪些资产来为其提供资金, 数量是多少?. 像大多数组织一样, DKH recognizes those who have an established planned gift vehicle or have expressed intention to leave a bequest to DKH through membership in the DKH Legacy Circle.
遗嘱
将资产传递给组织的最简单的方法之一, and leave a powerful message about the ideals and values that are important to you is to name an organization as a beneficiary in your will. The gift would be accepted at such time the proceeds are distributed and by gifting a specific amount or percentage of your estate to a charitable organization, 不会产生联邦遗产税. 你也可以将你的遗赠用于一个特定的目的或使其不受限制, 将其使用权留给组织自行决定. 这个指定应该在你的遗嘱中写明，或者如果你想起草一份单独的协议, 那份协议应该在你的遗嘱中提及. The organization would provide you with the appropriate language that you would need to include in your will based on your intent.
人寿保险
使用人寿保险单, 部分地或全部地, 慈善捐赠也可以是一种非常简单的方式，让你现在或将来做出重大捐赠, 并获得税收优惠. 而不是兑现保单, 你可以把钱捐给组织, 它既是所有人也是受益人. 然后，您将获得保单现金退保金额的税收减免. 如果保单未被全额支付, 您可以继续通过该组织支付保费，同时还可以获得付款的税收减免. 如果你选择保留保单, 你可以简单地让这个组织成为受益人, 全部地或部分地, 这样你就可以继续支付保费，而在你去世时，保险公司就可以获得保险金. 你的保费不会得到减税, 但保单收益将免交遗产税. 无论哪种情况, 人寿保险为组织提供了一个以低成本获得大量礼物的机会. 对于年轻捐赠者, 这可能特别吸引人, 现在对财务责任影响不大, but great impact on the resulting gift for the organization later with a substantial gift that might not otherwise have been possible.
慈善捐赠年金及慈善剩余信托基金
除了这些机会, you may want to consider what is known as a ‘life-income’ gift which would allow you to fund initiatives at the organization today, 还能从你的资产中获益. 这些选择将允许你现在做出一个重要的礼物, 给自己一个额外的终身收入来源, 并且潜在地增加你从资产或投资中获得的当前收入. 除了, they would allow for an immediate 税 deduction for a portion of your gift and help you avoid capital gains on any appreciated assets you use to fund the gift. 可以考虑的两个选择是慈善捐赠年金和慈善剩余信托. These vehicles are essentially funds or trusts that are set up with an initial irrevocable charitable gift funded with current assets such as cash savings and/or appreciated stock. 如果你选择用增值股票作为礼物的资金来源, 股票的市场价值变成了慈善扣除, 避免了资本利得税, 而且不需要缴纳遗产税. 这两种情况, if the amount of your gift and your current 税 situation is such that you cannot use the full amount of the charitable deduction in the year that it is made, 你可以将扣除额再保留五年.
慈善捐赠年金是这两种选择中较简单的一种，也容易设立. 在这种情况下，向该组织赠送一份礼物，然后该组织每年向你支付商定的金额. This usually involves a simple agreement in which the organization tells you how much income you will receive in exchange for your gift. 无论礼品年金在财务上表现如何，你的付款都将得到组织的保证. 例如, 如果你贡献10美元,000, 你的收入是5%, 在你的余生中，你每年都会收到500美元. It is important to keep in mind that you cannot add to the annuity after is established but can set up multiple annuities over time.
在慈善信托的情况下, 该组织可以是您指定的信托的受益人, 通过银行, 信托公司, 或其他信托管理公司, 或者你可以指定该组织为受托人. This is called a “remainder” trust because it will terminate upon your death and the remainder of the trust would then be gifted to the organization. 设立信托有各种各样的费用, 推荐的最低标准, 在协议签订时，回报率是固定的. 这些费率通常是可以商量的, 取决于投资金额, 当前经济因素, 还有你的个人目标.
有两种类型的剩余信托可以考虑:剩余年金信托或剩余独立信托. 剩余年金信托支付固定收益，类似于上述礼品年金. 你不得向基金作出额外供款. 其余的信托基金每年根据信托的价值支付可变的金额, 因此, 你的收入数额将根据基金的表现而有所不同. 例如，如果你以7%的利率投入10万美元，第一年你将获得7,000美元. 如果下一年市场表现好于你的固定分配率, 基金会增长，你的年付款也会随之增长. 不像年金信托, 你可以在该公司成立后向该公司追加捐赠.
对我来说什么才是正确的选择?
说了那么多关于遗嘱的术语, 遗赠, 与计划赠与相关的遗产和遗嘱, 通常会有一种假设，认为这些类型的礼物是在我们的慈善传记结束时出现的. 对于20世纪上半叶出生的有公民意识的人来说, 他们的平均寿命已经上升到82岁.91年后，这个假设可能是正确的. 我们最成熟的一代对生活的看法多少是线性的, 人生的进步是一步一步来的. This generation has been generous with their philanthropy and in a linear progression as well – the majority giving throughout their lives and capping it off with 遗赠 and planned gifts. They embrace tradition and accept responsibility for making an impact on the future with an understanding that they may not be around to see it.
但是今天, baby boomers are now the adult majority and this generation of idealists appears to be less about waiting and more about the here and now. 他们希望自我感觉良好，并在他们生活的时候让世界变得更美好. 他们的慈善事业在本质上变得更加周期性，就像两个齿轮在运动一样, where life stages and lifestyle mesh to determine what type of gift will be appropriate in that particular moment in time. 虽然最伟大的一代可能是关于“留下”遗产，而我们的婴儿潮一代是关于“生活”遗产, the ultimate goals are the same: creating positive social change around one’s passion and implementing change through giving. Gen-Xers and Millennials who seem to regard their philanthropy as an investment for specific results in social change are not far behind. 有计划的礼物在达成所有这些目标上扮演重要的角色, providing donors of all ages the vehicles through which they can maximize the potential of their charitable giving capacity for the causes they care about.
计划和遗产礼物可以包括上述任何数量的选择，甚至更多, 根据捐赠者的特殊需要和财务状况随时量身定制. 慈善捐赠成功的关键是要见多识广. 然而，记住这一点很重要, 这里提供了关于计划捐赠的信息, by DKH or any other charitable organization under consideration should never be meant to substitute for legal or financial advice. Donors should always be encouraged to consult with qualified professionals and independent counsel in their decision making process. It is the responsibility of those of us associated with planned giving programs to provide you with a meaningful opportunity for your charitable giving that will be well-managed through responsible and appropriate stewardship in perpetuity.
毫无疑问，计划捐献是任何组织发展基金的重要组成部分. Planned giving places financial resources in the pipeline; enhances financial stability; and allows leadership to extend its vision for the organization far into the future. 现在是最好的时机, 在新年伊始, 让你考虑如何更积极地参与到这个过程中，为你所深切关心的事业.
你有问题吗?, 担忧, 分享故事, 或者与慈善事业和戴金博尔医疗保健相关的话题，你想了解更多? 请随时拨打860-928-7141或发送电子邮件与克里斯汀联系 kewillis@reverse-mortgage-explained.com.