Donor-advised funds are an increasingly popular way to give to charity. They are one of the easiest and most tax-efficient ways to support charitable causes. You can give to all of your favorite charities with just one donation. 如果你感兴趣的话 向慈善机构捐款,然后 建立捐赠者建议基金 也许适合你.
什么是捐助者建议基金?
捐助者建议的基金, 或DAF, is an account that is established for managing charitable donations on behalf of an organization, 家庭, 或者个人. Donors can contribute to their DAF account as often as they would like. The donor gets an immediate tax deduction for making a contribution to the fund but they don’t have to choose the non-profit organization to gift the funds to immediately. A sponsoring organization has legal control over the assets once they have been deposited into the funds. However, the donor generally gets to decide when to send the funds to the non profit organization.
The first donor-advised funds were created in the 1930s but they were not formally recognized until the Pension Protection Act of 2006. Donor-advised funds are now the fastest growing form of philanthropy.
捐助者建议基金如何运作?
Donor advised funds are a charitable giving account for your 家庭.
1. Give: You choose a sponsoring organization and then make a donation to start your donor-advised fund. There is generally a minimum amount that you need to donate when you establish a DAF. This donation is irrevocable and you will get an immediate tax deduction.
2. Grow: You may have the ability to invest your DAF donation and thus your assets can grow tax-free over time.
3. 格兰特:只要你准备好了,然后 you can grant some or all of the assets to your favorite charitable organization. 你几乎可以支持任何符合国税局规定的公共慈善机构.
捐款人建议基金的好处是什么?
– Immediate tax benefit: You can claim a tax deduction in the year that you contributed the assets to the donor-advised fund rather than when the charity receives the money. 例如, if you want to donate $1000 a month to a charity for 3 years then you could put all $36,今天，我把一万美元存入了捐赠基金. 获得36美元的税收减免,000 in one year may be more advantageous than three smaller tax deductions.
-允许捐赠非现金资产:您可以捐赠现金, 股票, 债券, 共同基金股份, 把钱存入个人退休账户和401(k)账户, 私人公司股票, cryptocurrencies, 房地产, 人寿保险及其他.
– Ability to put in your will where you want the money to go after you die: you can make a bequest in your will so that assets in your donor-advised fund are donated to your charities of choice after you die.
– Not subject to estate taxes: the money in a donor-advised fund will not be counted towards your total estate value.
– No capital gains: You won’t pay capital gains on assets you put in a donor-advised fund.
– You can give anonymously if you don’t want to be named publicly.
– Easy record keeping: By having all of your charitable donations in one place, you don’t have to keep track of every gift acknowledgment from every charity you support. Simply just save the receipts from your donor-advised fund contributions.
捐款人建议基金的缺点是什么?
– You don’t get the final say on what charity receives your money. While sponsoring organizations do generally donate to the charity that you recommend, 他们确实拥有资产，所以他们可以做出最终决定.
– Minimum donation requirements: There are no contribution limits to how much you can put in your donor-advised fund but some sponsors require a minimum contribution.
– Fees: All donor-advised funds have annual fees and administrative costs. 随着时间的推移，这些因素会累积起来.
-你不能撤销捐赠. This means that you cannot take the donation back once it has been gifted.
我如何开立捐款人建议基金?
The first step in 建立捐赠者建议基金 is to select a sponsoring organization. You can choose between community foundations or financial services companies such as Vanguard, 富达或嘉信理财. 一旦你选择了一个赞助机构, you can set up the donor-advised fund and make your first donation.
我应该在捐款人建议基金中投入多少钱?
这取决于你的慈善目标和你的纳税等级. 如果你今年得到了一大笔奖金, you could lower your taxes by contributing to a donor-advised fund. There used to be a minimum amount that you needed to put into a donor-advised fund, 但许多daf现在没有规定最低要求. Some sponsoring organizations, such as 富达或嘉信理财, require you to make a minimum gift of $50. A financial advisor can help work out the best strategy for you.
谁控制捐赠者建议基金?
Assets in the donor-advised fund are legally controlled by the sponsoring organization. The donor only has advisory privileges over the distribution of funds. The sponsoring organization does have the final say on where a donor-advised fund goes but as long as the donor recommends tax-exempt public charities, 然后，捐赠者的建议通常会被采纳.
如果你现在准备好进行慈善捐赠, 并希望立即获得税收减免, 那么，成立一个捐赠者建议型基金或许是正确的选择
