从70岁半开始通过你的个人退休账户做一份礼物.
在72岁时,你需要开始从你的个人退休账户中提取最低分配. However, you can make direct donations to charitable organizations beginning at age 70½. 这些捐赠被称为合格慈善分配(qcd), 每个符合条件的人最多可以捐赠100美元,000元/年. 这是一种明智的捐赠方式,因为qcd是免税的. After age 72, QCDs can be used to fulfill your required minimum distribution each year.
通过一个简单的受益人变更,为你的继承人减少税收.
许多捐赠者在他们的遗产计划中包括了对太平洋的慈善捐赠. 一个明智的税收策略是指定太平洋作为你的个人退休账户的受益人, 401(k), 或者403(b)账户, or to designate a charitable gift to Pacific from your retirement account as part of your will or 信任. Designating a charitable gift specifically from a retirement account allows your heirs to receive other, 遗产中的非应税资产, 哪一种方法可以为他们节省所得税.
利用“集束”或使用捐赠者建议基金(DAF)每年进行捐赠.
如果你的总扣除额少于13美元,850美元(单一申报人)或27美元,700元(已婚夫妇共同申请), you could benefit from “bunching” your 2023 and 2024 charitable donations together in 2023 to exceed your 2023 standard deduction. You can then itemize deductions on your 2023 tax return and take the standard deduction for 2024 taxes. This strategy may produce a larger one-time deduction than two years’ standard deductions.
利用通货膨胀.
As we continue to experience rising costs, your own assets may be increasing in value. Consider making year-end charitable gifts using appreciated non-cash assets rather than cash. 像股票这样升值的资产会带来两项税收优惠:你将抵消资本收益, 你的纳税申报单上还会有慈善扣除额.
利用高利率.
Interest rates have gone up, but so have Charitable Gift Annuity (CGA) annual payout rates. You can lock in these higher rates for one or two lives when you set up a CGA through Pacific. 这种礼物会给你或你所爱的人带来终生的收入, 而且更高的税率会产生更大的慈善扣除额. Double up on your tax benefits by establishing a CGA using appreciated assets instead of cash.