Year-End Charitable Gifting and You
Are you making charitable donations at year's end? If so, 你应该了解一些相关的财务细则, 因为正确的举动可能会给你和你选择的慈善机构带来更多的好处.
Keep in mind, 本文仅供参考，不能替代现实生活中的建议. Make sure to consult your tax, legal, 或者会计专业人士，然后再修改你的慈善捐赠策略.
Evaluate the Impact
How can you maximize the impact of your gifts? 首先，考虑捐赠给符合501(c)(3)非营利资格的慈善机构. Also, Charity Navigator, Charity Watch, 我们有一些网站提供信息，帮助你评估慈善机构，了解它如何有效地利用捐款. If you are considering a large donation, 通常明智的做法是询问相关慈善机构将如何使用你的礼物.
如果你还在工作，你可能需要和你的雇主核实一下. 一些公司对员工的慈善捐款进行匹配, an often-overlooked opportunity to give back.
Itemize to Optimize
要扣除慈善捐款，您必须在国税局附表A中列出. So, you'll need to log each donation you make. 理想情况下，慈善机构会给你提供一份表格来证明你的捐款. 如果慈善机构手边没有这样的表格(有些机构没有), a receipt, a credit or debit card statement, a bank statement, or a canceled check can work. The IRS may want to know three things: the name of the charity, the gifted amount, and the date of your gift.1
Remember, 分项扣除只有在超过标准所得税扣除时才有税收优惠, 所以一定要检查你报税年度的标准扣除额.
Show Your Appreciation
Many charities welcome non-cash donations. In fact, donating an appreciated asset can be a tax-savvy move. 你也许会想要一份贵重证券的礼物. Selling securities can lead to a taxable event. As an alternative, 你或金融专业人士可以给银行或经纪公司写一封指示信, 哪些可以方便授权将股份转让给慈善机构.
This transfer can accomplish three things:
- 你可以支付你通常在出售股票时支付的税款.
- 你或许可以根据股票的全部公平市场价值获得当年的税收减免.
- 慈善机构得到的是股票的全部价值，而不是税后净值. This can be a winning strategy all around.1
A Policy of Giving Back
Do you have a life insurance policy? 如果你将保单不可撤销地赠予一家合格的慈善机构, you can get a current-year income tax deduction. 如你继续缴付保单保费，每笔付款可成为可扣除的慈善捐款. (Deduction limits can apply.) If you pay premiums for at least three years after the gift, that could reduce the size of your taxable estate. 无论如何，死亡抚恤金可以从你的应税财产中转移出去.2
在实施涉及人寿AG捕鱼王在线app下载的策略之前，你应该考虑确定你是否可以投保. 任何与保单相关的保证都取决于开证AG捕鱼王在线app下载公司继续支付索赔的能力. 有几个因素会影响人寿AG捕鱼王在线app下载的费用和可得性, including age, health, and the type and amount of insurance purchased. 人寿AG捕鱼王在线app下载单有费用，包括死亡和其他费用. If a policy is surrendered prematurely, 保单持有人还可能支付退保费并涉及所得税.
Whatever your situation, 从税务或财务专家那里获得建议可以帮助你在年底明智地做出决定. 我们是来帮你找到适合你情况的策略的.
1. IRS.gov, 2023
2. Investopedia.com, March 2, 2023
内容的来源被认为是提供准确的信息. 本材料中的信息不作为税务或法律建议. 它不得用于避免任何联邦税收处罚的目的. 有关您个人情况的具体信息，请咨询法律或税务专业人士. 本材料由FMG Suite开发和制作，旨在提供有关您可能感兴趣的主题的信息. FMG, LLC, is not affiliated with the named broker-dealer, state- or SEC-registered investment advisory firm. 所表达的意见和提供的材料仅供一般参考, 并且不应被视为购买或出售任何证券的招揽. Copyright FMG Suite.
