计划给

了解更多关于计划捐赠的具体类型

遗赠:一种简单的有计划的赠与.

Many people desire to benefit a charity, but cannot donate property to the charity while still alive. 例如, an individual may need certain property to cover their living expenses or rising health care costs. 遗赠是在某人去世时捐给慈善机构的礼物. 这是最简单的一种有计划的礼物，也是最容易实施的礼物之一. 捐赠者可以通过在遗嘱或信托中留下遗赠的方式将财产留给慈善机构, or, 经受益人指定转让的财产, 捐赠可以通过指定特定的慈善机构作为受益人来进行. 有遗赠, donors can retain ownership and use of the property during their lifetime and still benefit the charity by leaving the property to them upon their death. 慈善机构通过接受现金或财产来获利, the donors’ heirs benefit because the amount given to charity is not subject to federal estate tax, and the donors benefit through the flexibility of being able to use and control the property while alive.

慈善剩余信托:创造生产性资产.

慈善剩余信托基金(CRT)接受捐赠者的现金或财产, 终身或定期付款, 然后把剩下的捐给慈善机构. This benefits donors who want to turn appreciated property that produces little or no income into a productive asset without paying capital gains tax at the sale of the property. The charity benefits through the receipt of the cash or property upon the end of the term or the donor’s death. 在CRT中, 增值的财产出售免税, 捐赠者可以获得终身或几年的付款. 他们不仅可以获得CRT值的一定百分比, 但他们也享受现行的联邦所得税减免. A CRT especially benefits those with cash or appreciated property with a value of at least $100,他们希望增加收入. 律师起草一份CRT，之后捐赠人将现金或增值财产转移给它. The CRT is a tax-exempt trust that can sell the appreciated property without paying capital gains tax. 它可以持续一个或多个受益人的一生，也可以持续特定的年限. 每年，信托基金向受益人支付一笔年金金额或一笔信托金额. 慈善剩余年金信托(CRAT)每年支付固定金额. By contrast, a charitable remainder unitrust (CRUT) pays a percentage of the account value each year.

慈善领导信托:尽量减少赠与或遗产税成本.

慈善领导信托(CLT)从捐赠者那里接受现金或财产, 向慈善机构支付一定期限的款项, 然后把剩下的钱分配给指定的受益人, 通常是家庭成员，没有额外的税. This is ideal for donors who want to give property to family members and pay as little gift or estate tax as possible. 慈善机构通过付款获利, 而捐赠者则通过将财产及其增长传递给家庭成员而受益. They also benefit through receiving a current federal gift or estate tax deduction for the present value of the payments to charity. A CLT is especially beneficial to a donor who wants to pass along specific property that is expected to grow substantially in value. CLTs are ideal for those with estates of $2 million or more who want to pass property to family members, 以尽量减少赠与税或遗产税的成本. 律师起草CLT，之后捐赠人向其转移现金或财产. 与慈善剩余信托(CRT)不同，CLT是一种应纳税信托. 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.

人寿保险的馈赠:一种税收优惠的馈赠方式.

人寿保险是计划好的礼物中常见的选择. Making a gift of a life 保险 policy to one’s favorite charity appeals to a variety of donors, 因为它是有弹性的, 有成本效益的和, 在很多情况下, 这是一种税收优惠的方式，可以在捐赠者死后使非营利组织受益. 人寿保险也可以作为一种资产置换策略. 在这个战略下, a donor makes a gift of an asset (such as real estate or appreciated securities) to the nonprofit and replaces the value of that asset to benefit his/her heirs with a life 保险 policy owned in a way that eliminates estate taxes on the benefit that is paid to the donor's heirs. 然而，使用人寿保险作为慈善礼物并不一定是一个无聊的选择. There are many ways to “change it up” to suit the needs of the nonprofit organization and a donor’s planning goals. Most donors and nonprofit organizations think of life 保险 only as an asset that produces a future benefit for the nonprofit organization. 然而, by using the wealth-replacement strategy and/or the life settlement solution the needs of the donor’s family and the nonprofit can be met.

终身财产保留赠与:财产的赠与.

拥有终身地产, a charity receives a gift of property — often a personal residence or other real estate — and the donor benefits through the retention of the right to use the property for his or her lifetime. 这对那些希望在死后把房子或农场留给慈善机构的捐赠者来说是有帮助的, 但我想要当前的税收优惠, 以及继续使用财产的能力. A life estate especially benefits older donors who have enough liquid assets available for living expenses and desire a current income tax deduction. 捐款人签署将房子或农场转让给慈善机构的契据. In the deed, the donor retains a “life estate” — the right to live in the home and use it for life. 在送礼物的时候, 捐赠者和慈善机构也进入一个MIT(维护), 保险, 和税收) agreement specifying the donor’s responsibilities with respect to the home — including the payment of maintenance, 保险, 和税收.

大甩卖:付出换取收获.

在特价销售中, a charity benefits through the purchase of property for less than fair market value or accepts a gift of mortgaged property. 这有助于那些渴望慈善事业的人, 但却无力将全部财产捐给慈善机构, 或者谁可能有抵押财产，他们愿意捐给慈善机构. 在执行廉价销售时, 捐助者获得现金支付或债务减免, 避免在作为礼物的财产部分获利, 并获得当前联邦所得税减免的部分财产捐给慈善机构. Bargain sales especially benefit those who own appreciated property and want to give to a charity, 但谁需要回报(现金或债务减免)?. A bargain sale works just like any other sale except that the sale price is a bargain (less than the property is worth). 捐赠者得到了他所需要的现金或债务减免, 慈善机构以低于全价的价格获得了一处有价值的房产. (The difference between the sale price and the appraised value of the property is a gift to the charity.)