目录表
- How can I find out if contributions to a particular charity are tax-deductible?
- What information can I obtain from the IRS about a charity?
- What types of deductible contributions can be made to charity?
- What types of organizations generally qualify for a charitable deduction?
- What types of organizations generally do not qualify for a charitable deduction?
- What is the limit on the deductibility of charitable contributions?
- Can I deduct contributions to tax-exempt organizations?
- 在我的慈善捐赠中，我应该注意什么?
- Is federal gift or estate tax due on my charitable gift?
- 一些慈善机构谈论计划或推迟捐赠. 那是什么??
How can I find out if contributions to a particular charity are tax-deductible?
To obtain tax-exempt status under Section 501(c)(3) of the Internal Revenue Code, 一个组织必须向美国国税局提交某些文件，证明它是为特定的慈善目的而组织和运作的.
Organizations with 501(c)(3) status are those that the IRS considers charitable, 教育, 宗教, 科学或文学, 那些防止虐待动物的组织, and those that foster national or international sports competition.
当国税局对一份申请给予肯定的裁定时, 该组织有资格获得可作为慈善捐款扣除联邦所得税的捐款. 慈善机构收到一份“决定书”，正式通知其慈善地位. 较老的慈善机构可能有“101(6)”规定," which corresponds to Section 501(c)(3) of the current IRC. 每年总收入少于5,000美元的教堂和小型慈善机构(须遵守 总收入测验)，无须向国税局申请豁免.
你可以在国税局的数据库中搜索 tax-exempt organization eligible to receive deductible contributions.
What information can I obtain from the IRS about a charity?
您可以通过向离您最近的国税局地区办事处的披露官发送书面请求，获得有关特定慈善机构的三份文件. The IRS will charge a per-page copying fee for these items. 加快你的请求速度, 吃饱了, 慈善机构的正式名称, 以及城市和州的位置.
这三份公开文件是:
1023年形成 - the application filed by the charity to obtain tax-exempt status.
美国国税局裁定书 - the two-page IRS letter that notifies the organization of its tax-exempt status.
990年形成 - the financial/income tax form filed with the IRS annually by the charity. 总收入低于25,000美元的慈善机构和教堂不需要提交此表格. 除此之外, 990年形成 includes information on the charity's income, 费用, 资产, 上一会计年度负债及净资产. 990年形成 also identifies the salaries of the charity's five highest-paid employees. When contacting the IRS for copies, specify the fiscal year.
If your request for information involves only 990年形成, 你可以直接写信给慈善机构报税的国税局服务中心，得到更快的回复. 联系 your nearest IRS office for the address of the appropriate Service Center.
你所在州的慈善机构注册办公室(通常是州检察长办公室的一个部门)也可能有慈善机构最新的990表格的副本, along with other publicly available information on charities soliciting in your state.
慈善机构的免税申请及其年度表格990必须在正常营业时间内在该慈善机构的主要办事处和每个有三名或以上雇员的区域或地区办事处供公众查阅. 慈善机构无须提供报税表的影印本，但必须备存一份副本供公众查阅.
What types of deductible contributions can be made to charity?
Generally, you can donate money or property to charity. A deduction is usually available for the fair market value of the money or property. 然而, for certain property the deduction is limited to your cost basis; inventory (some exceptions), 若干创意作品, stocks held short term and certain business-use property. 你也可以把你的服务捐赠给慈善机构，但是，你不能扣除你的服务的价值. 你 can deduct your travel 费用 and some out of pocket 费用.
What types of organizations generally qualify for a charitable deduction?
The following types of organizations generally qualify for a deduction. Before making a donation, make sure to verify the organization's status. 你可以要求提供书面证据或联系国税局.
- Churches, synagogues, temples, mosques, and other 宗教 organizations.
- Federal, state and local governments if the proceeds are used for public purposes.
- Nonprofit schools, hospitals and volunteer fire companies.
- 公园及康乐设施.
- Salvation Army, United Way, Red Cross, Goodwill, Boy Scouts and Girl Scouts.
- 退伍军人团体.
What types of organizations generally do not qualify for a charitable deduction?
以下类别的机构一般不符合慈善扣除的资格:
- 社交和体育俱乐部.
- 以营利为目的的组织.
- 彩票、宾果或抽奖券.
- 参加社交或娱乐俱乐部.
- 房主协会.
- 个人.
- 政治组织.
What is the limit on the deductibility of charitable contributions?
慈善捐款的扣除额限制在调整后总收入的50%以内，也可能限制在调整后总收入的20%或30%以内, depending on the type of property you give and the type of organization you give it to. Before you make a donation, verify with your tax advisor which limit applies.
Can I deduct contributions to tax-exempt organizations?
不一定. 免税是指该组织不必支付联邦所得税，而免税是指捐赠者可以扣除对该组织的捐款. There are more than 20 different categories of tax-exempt organizations, but only a few of these offer tax-deductibility for donations.
在我的慈善捐赠中，我应该注意什么?
Not everything the charity gets from you qualifies for deduction:
If you go to a charity affair or buy something to benefit a charity (e.g., a magazine subscription or show tickets), you cannot deduct the full amount you pay. Only the part above the fair market value of the item you purchase is fully deductible. 例如，如果你为一个价值200美元的慈善午餐支付了500美元，那么只能扣除300美元.
因为供款只能在实际支付或交付的那一年扣除, 认捐在支付之前是不能扣除的.
除非纳税人有慈善机构发出的收据证明有关捐款，否则现金或非现金捐款均不可扣除.
- Since contributions must be made to qualified organizations to be tax-deductible, donations made to needy individuals are not deductible.
Is federal gift or estate tax due on my charitable gift?
根据您的遗嘱作出的慈善捐赠可以减少您需要缴纳遗产税的遗产金额. Lifetime gifts have the same estate tax effect (by removing the 资产 from your estate), 随着现行所得税的扣除.
一些慈善机构谈论计划或推迟捐赠. 那是什么??
通常它们是你(或你的家人)和慈善机构享受你的财产或收入的方式. 最受欢迎的是:
人寿保险
你 name a charity as a beneficiary of a life insurance policy. 有一些限制, 保单本身的贡献和持续支付的保费都可以抵扣所得税.
慈善剩余信托基金
你将资产转移到信托，信托每年向非慈善受益人支付一定金额(例如, (对你自己或你的孩子)为一个固定期限或为受益人的一生, 此后，剩余的资产将分配给一个或多个慈善组织. 在信托终止时，你可以立即获得所得税减免，剩余利息的价值将捐给慈善机构, 即使你保留了终身收入利息. 实际上, 你或你的受益人在一段时间内获得当期收入，其余的捐给慈善机构.
慈善先导信托基金
你将资产转移到一个信托，该信托每年向慈善组织支付一笔固定期限的款项，或者在指定个人的一生中支付一笔款项. 在信托终止时, 剩余资产将分配给一个或多个非慈善受益人(例如, (你或你的孩子).
你 get a deduction for the value of the annual payments to the charity. 你 keep the ability to pass on most of your 资产 to your heirs. 不像上面提到的慈善信托, 慈善机构在特定时期内获得当前收入，你的继承人获得剩余部分.
慈善捐赠年金
你和慈善机构有一份合同，在合同中，你向慈善机构赠送礼物，慈善机构每年向你或任何其他指定的人支付一笔固定的金额，持续一生. 你的慈善扣除额是你的礼物的价值减去你年金的现值.
汇集收益基金
你 put funds into a pool that operates like a mutual fund but is controlled by a charity. 你, 或指定受益人, get a share of the actual net income generated by the entire fund for life, 在那之后，你的那份财产将从集合基金中移除，并分配给慈善机构. 你 get an immediate income tax deduction when you contribute the funds to the pool. The deduction is based on the value of the remainder interest.