类别: 慈善扣除

The 2022 mid-term election has shifted the scales in Washington, D.C., with the Democrats no longer controlling both houses of Congress. While it remains to be seen if — and when — any tax-related legislation can muster the requisite bipartisan support, a review of certain provisions in existing laws may provide an indication of the many areas ripe for action in the next two years. 退休计划面临风险.该法案于2022年底颁布，… 阅读更多›

The IRS recently announced many inflation adjustments for the 2023 tax year. IRS Revenue Procedure 2022-38 provides details about these amounts. 因为通货膨胀很高, many of the amounts for 2023 will change more than they have in recent years. Here are some of the tax amounts for 2023, as compared with 2022. Tax Item 2023 2022 Highest tax rate of 37% Will affect singles with income exceeding $578,125 ($693,已婚纳税人共同申报750元). 影响收入超过539,900美元的单身人士… 阅读更多›

If your not-for-profit focuses most of its fundraising energy on donors who can contribute to your mission and programs now, 你可能忽略了遗产礼物. Such gifts represent a portion of wealthy donors’ estates that go to your organization on their death. Legacy gifts can help position your nonprofit for sustained growth well into the future. 让我们来仔细看看如何和为什么. Mechanics of Giving The vast majority of legacy gifts are made through… 阅读更多›

不像一些钓鱼爱好者, not-for-profits don’t usually “throw back” contributions from the small fry in its donor base. 毕竟，小额捐款积少成多. But landing some big fish can make a whale of a difference to an organization’s financial security.不幸的是, major donors don’t usually knock on a charity’s door and hand over millions of dollars. You have to work to find them and then earn their trust and confidence. Here are seven practical suggestions: Upsize your annual fund. 你的… 阅读更多›

Organizations that are created to provide goods or services exclusively (or primarily) to Section 501(c)(3) organizations (or governmental entities) may think that this purpose is sufficient to also qualify them under tax law. 然而, providing commercial-type services exclusively to exempt organizations is not by itself an exempt purpose. Much more is required for qualification under the rules of Internal Revenue Code Section 501(c)(3) than just having a mission to assist charitable organizations. Basic Requirements An exemption under tax code Section… 阅读更多›

  If your not-for-profit organization operates on a calendar-year tax basis, the deadline for filing your 2021 Form 990 (Form 990 EZ for certain small organizations) is right around the corner — May 15, 2022. Besides filing on time, you must ensure the information provided on your form is accurate. Pay particular attention to the following eight issues that commonly trip up nonprofits: 1. 非相关企业所得税. If your not-for-profit regularly engages in activities that generate profits, for… 阅读更多›

  慈善捐款人, the Tax Cuts and Jobs Act (TCJA) provided some tax breaks and took away others. Here’s what charity-minded individuals need to know. Increased Charitable Deduction Limit Under prior law, deductions for cash contributions to public charities and certain private foundations were limited to 50% of your adjusted gross income (AGI). 的TCJA, 2017年12月通过的法案, increased the deductible limit to 60% of AGI for the 2018-2025 tax years. 不允许的扣除… 阅读更多›

If reducing your taxable estate is an important estate planning goal, making lifetime charitable donations can help achieve that goal and benefit your favorite organizations. 除了, 通过在你的一生中捐款, 而不是死亡, 你可以申请所得税减免. But some of your charitable deductions could be denied if you don’t follow IRS rules. 首先要注意三件事, the recipient charity must be a qualified charitable organization: It must have a tax-exempt status. 美国国税局…… 阅读更多›