Planned Giving

Retirement Accounts -- 401(k) and 403(b) plans, IRAs, Keoghs, 以及其他——将成为许多人退休后的主要收入来源. 这些计划的捐款通常是免税的，而且通常是免税的.

Funds withdrawn from these plans are usually liable for income tax, and accounts in large estates may owe estate taxes as well. For accounts left to anyone other than a spouse, these combined taxes can take 70% or more of the account, leaving little for heirs.

Account assets left to Foxcroft avoid both of these taxes. Because these tax savings will pay for most of the gift, it may be more advantageous to create a legacy in this way, and leave other assets to loved ones.

If you are over age 70.从你的个人退休账户中给福克斯克罗夫特的捐款将计入你的最低年提款. 你每年不需要的个人退休账户提款如果你捐给福克斯克罗夫特就可以让我们的女儿受益. 你将避免这笔赠与的联邦所得税(也许还有州所得税——问问你的顾问)。.

These IRA gifts totaling up to $100,只要IRA的资金直接从你的IRA转到慈善组织，那么每年给太阳城电子app这样的慈善组织的000美元就不算作应税收入.

慈善剩余信托基金(CRT)为一个或多个受益人提供灵活的收入，期限由你选择. In your hands, and those of your advisor, 你的CRT可以提供给你的家人，同时也记住福克斯克罗夫特.

A CRT receives, sells, and reinvests your cash, securities, or other property (free of any capital gains tax), 并定期付款给你或你所爱的人，期限由你决定. In this way your CRT can return more income from your assets to you. 最后，所有剩余的信托资产将捐给你选择的慈善机构，包括福克斯克罗夫特.

CRTs pay income to you or loved ones in one of two ways:

• a fixed-dollar annuity (Charitable Remainder Annuity Trusts), or;
• 可变收入，旨在随着时间的推移而增加(慈善剩余信托)

As noted, CRT可以出售增值的股票，并将出售所得再投资，而无需缴纳资本利得税, turning this untaxed gain into added income for you, and a larger gift for Foxcroft.

It's also flexible. You can change or add charitable beneficiaries, and even (in the case of a unitrust) contribute additional assets later, increasing both your income and the ultimate gift to Foxcroft.

To consider how a CRT might play a role in your legacy, 请联系你的律师他可以帮你设计一份对你的家人和福克斯克罗夫特都有利的CRT.