在向UNH捐赠时,最受欢迎的资产是价值上涨的证券和共同基金. 以证券或共同基金作为礼物,可以让你有机会支持联合国大学,同时为自己实现重要的经济利益.
当您向UNH捐赠您持有超过一年的增值证券或共同基金时, 你可以减少甚至取消转让的联邦资本利得税. 您也可能有权根据转让时证券的公平市场价值获得联邦所得税慈善扣除.
Securities are most often donated to UNH in the form of:
An outright 礼物. When you donate securities to UNH, 你节省的所得税和你开支票节省的一样多, 但还有一个额外的好处,那就是免除了转让时的资本利得税, which can be as high as 20 percent. 用证券作为礼物来支持野猫就像指示你的经纪人转让股票一样简单.
A transfer on death (TOD) account. 通过在您的经纪或投资账户上设置TOD*指定, 该账户将在你死后支付给一个或多个个人或慈善机构. TOD指定没有必要将所有账户全部转移给慈善机构——您可以指定一定比例的账户. 有了TOD账户,你的受益人在你死后才有权利得到这笔钱. Until that time, you are free to use the money in the brokerage account, to change the beneficiary or to close the account.
Ways to Use Appreciated Securities
- A 礼物 in your will or living trust. 如果你还没准备好在有生之年放弃这些资产, 通过遗嘱或生前信托的证券赠与可以让你随时灵活地改变主意. 你可以继续获得股息并参与股东投票, 如果你有其他需要,这些证券还是你的.
- A donor-advised fund. 当你用增值证券向捐赠建议基金捐款时, 您可能会收到联邦所得税慈善扣除的公平市场价值的资产和消除资本利得税. Because UNH is a non-profit organization, 当我们出售赠予证券以资助您选择的指定时,我们也不支付资本利得税, so you can make greater impact than with cash.
- An endowed 礼物. 创建一个捐赠基金或向一个已经建立的捐赠基金捐款,以确保您对联合国大学的支持将永远持续下去. 我们可以帮助您选择对您最有意义的职位.
- A charitable 礼物 annuity. 用增值证券或共同基金购买礼品年金不仅可以为您提供可靠的终身支付,还可以支持我们的工作, but it can offer numerous financial benefits. 第一个, 你的年金支付额通常比你每年从证券中获得的股息还要多. 第二个, 你可以在赠与的那一年获得联邦所得税慈善扣除额(当你列出分项时),并免除你出售证券时支付的部分资本利得税.
- A charitable remainder trust. 高价值证券是为慈善信托基金提供资金的最佳方式之一. You may be reluctant to sell such assets directly because of the tax you would pay on the gain; however, if the assets are transferred to a charitable remainder trust, the assets can be sold without incurring the capital gains tax. 然后受托人可以将收益再投资,以确保更高的当期收益.
- A charitable lead trust. 股票等迅速升值的资产是为慈善信托基金提供资金的好方法. 转移到牵头信托的资产在融资时被冻结,用于转移税目的. At the end of the trust's term, 信托基金的所有增值都将免税传给你的继承人.
*State laws govern payable on death accounts. 如果您正在考虑此礼物,请咨询您的银行代表或投资顾问.
FOR YOUR TRUSTED ADVISORS...
请提供这些转让有价证券的说明
Steward Partners/Raymond James
Mr. Constantine Harris, Financial Advisor
Maria Powers, Senior Registered Client Associate
145 Maplewood Avenue
Portsmouth, NH 03801
Tel: (603) 427-8872 or (844) 572-4435
下一个步骤
- Contact UNH's Office of Gift Planning so we can help you direct your 礼物 of appreciated securities to the UNH cause that means the most to you.
- Discuss the giving options with your personal advisors 确保你选择的礼品车是适合你的.
- 如欲了解更多有关赠送证券的详情,请浏览我们的 GIVING STOCK 页面或 contact our office.
- Please let us know if you have made this 礼物 to UNH in your estate plans, and we would be happy to recognize you in our Thompson Society是一个特殊的社区,由具有前瞻性的校友和朋友组成,他们在这里创造了自己的遗产. 在UNH完成简单的文件是很重要的,以确保我们尊重你的愿望.
请随时与您的律师分享以下遗赠语言样本:
Sample Language“I give to the University of New Hampshire Foundation, Inc., at 9 Edgewood Road, Durham NH 03824, a New Hampshire nonprofit corporation, or its successor, Federal Tax Identification Number 02‐0437506, [insert here a description of the particular property]."
Please use the legal information below and share with your trusted advisors.
Legal Name: The University of New Hampshire Foundation, Inc.
Address: 9 Edgewood Road, Durham NH 03824
Tax ID: 02‐0437506
Welcome to the Thompson Society!
During the Celebrate 150 Campaign (2012-2018), more than 200 families made planned 礼物s to UNH, ranging from $10,000 to millions of dollars, 哪些已经开始对后代产生影响. 但遗产的故事要追溯到澳门葡京网赌游戏的起源,当时本杰明·汤普森离开了他的农场和其他资产,建立了澳门葡京网赌游戏的达勒姆校区.
汤普森的遗产影响了成千上万人的生活,你也可以.
As a legacy donor, you'll become a member of the Thompson Society, 这是一群杰出的支持者,他们计划向联合国大学捐款. UNH礼品计划办公室将与您一起探索最符合您的慈善目标和时间表的选择-无论您是否希望立即产生影响, generate income with your 礼物, or make 礼物s through your will.
我们期待着欢迎您加入这一享有盛誉的慷慨捐助者,为未来几代野猫提供支持, and we are honored to work with you to create your UNH legacy.