People are often unsure of the definition of "planned giving." A gift is “planned” to the extent that the donor purposefully integrates a charitable gift into the donor’s overall financial, 税, 还有遗产规划. A "planned" gift enables a donor to make a positive financial difference for the donor and for his family, while also making an important gift to Penn State. Planned gifts are often thought of as "leaving a legacy" that benefits not only the donor and the donor’s family, 还有子孙后代. 在适当的情况下, a planned gift can provide a donor and his family with a variety of benefits including:
- increasing current income for the donor or others;
- 减少收入及/或遗产税;
- reducing or avoiding capital gains 税es;
- passing assets on to family members at reduced 税 costs;
- making an important gift to Penn State.
Planned gifts can be made using many different kinds of assets. Most planned gifts are made with cash or appreciated marketable securities. 然而, depending on the donor’s particular circumstances, gifts are often made using qualified retirement account assets, 房地产, 保险政策, and even artwork or business interests.
While there are various kinds of planned giving vehicles, the three most common are:
- 慈善遗赠
- 慈善捐赠年金
- 慈善剩余信托基金
慈善遗赠
Many people who would like to make a gift to Penn State feel that they need to retain and use all of their assets during their lifetimes. A charitable bequest allows people to retain assets during their lives and then make a significant gift to Penn State after their deaths, when the assets are no longer needed. A charitable bequest is accomplished when the donor leaves assets to Penn State in his Will (or Revocable Trust).
房地产资产可能被课以重税. Not all estates are subject to Federal estate and gift 税es, 但对于那些, the current 税 rates start around 37% and quickly go as high as 48% depending on the size of one’s estate. When a donor makes a charitable bequest to Penn State through his will, the donor’s estate receives a charitable estate/gift 税 deduction that can help to offset or eliminate Federal estate 税es thus leaving more assets for the donor’s spouse or family.
创收礼品:
慈善捐赠年金
A charitable gift annuity is a contract between a donor and Penn State whereby the donor transfers cash or marketable securities to Penn State in return for the University’s agreement to pay as many as two "annuitants" (usually the donor and spouse) quarterly fixed income payments for the remainder of the annuitants’ lives. Penn State invests and manages the money and distributes the quarterly payments to the donor(s). When the last beneficiary passes away will the remaining funds become available for Penn State to use.
Gift annuities can help donors convert low-income producing assets (such as non-dividend paying stocks) into a stream of income for the rest of the donor’s life. The donor can also claim a charitable deduction to reduce income 税es. 除了, if the donor funds the annuity with long-term appreciated securities, the donor will have to report only a portion of the capital gain. Some portion of the quarterly payment may also be a 税-free "return on investment."
慈善剩余信托基金
Charitable remainder trusts permits one to irrevocably transfer assets to a trust and receive income from the trust for life or for a term of years, at which time the “remainder” goes to a charitable beneficiary, 在这个例子中是免费mg不朽情缘试玩. Charitable remainder trusts can be created while you are alive or through your will. Benefits of establishing a charitable remainder trust generally include:
- removing assets from your estate for 税 purposes
- generating an income 税 deduction for the "remainder" value of the trust
- receiving income for your lifetime and that of your spouse, or, 用遗嘱信托, generating income for designated beneficiaries
- avoiding capital gain 税es on the sale of appreciated assets used to fund the trust
- 为免费mg不朽情缘试玩提供礼物
Whether a charitable remainder trust is right for you and can help you to accomplish your specific financial goals depends upon your specific individual circumstances and what you hope to accomplish in your estate and financial planning.
Making a planned gift is always a big decision and is not to be taken lightly. 在适当的情况下, 有计划的礼物可以带来收入, 节省税收, 让捐赠者的亲人受益, and provide a wonderful gift to Penn State.