作出慈善捐款
既然可以赠送股票，为什么还要卖掉呢? If you have appreciated stocks in your portfolio, you might want to consider donating those shares to charity rather than selling them.
Donating appreciated securities to a tax-qualified charity may allow you to manage your taxes and benefit the charity. 如果你持有该股票超过一年, you may be able to deduct from your taxes the fair market value of the stock in the year that you donate. 如果慈善机构是免税的, it may not face capital gains tax on the stock if it sells it in the future.1
Keep in mind this article is for informational purposes only. 它不能代替现实生活中的建议. Make sure to consult your tax and legal professionals before modifying your gift-giving strategy.
There are several reasons to consider donating highly appreciated stock to a tax-exempt charity. For example, you may own company stock and have the opportunity to donate some shares. There also are potential tax benefits to consider if you donate appreciated securities that you have owned for at least one year.
If you sell shares of appreciated stock from a taxable account and subsequently donate the proceeds from the sale to charity, you may face capital gains tax on any gain you realize, which effectively trims the benefit of cash donation.1
什么时候可以考虑捐赠现金? If you provide the charity with a cash gift, there may be some limitations. Cash gifts are generally deductible up to 50% of adjusted gross income. 举个例子, if a donor in the top 37% federal tax bracket gives a 501(c)(3) non-profit organization a gift of $5,000, 净价可能是3美元,150加1美元,节省税款850元. A donor should also need to consider state taxes in addition to federal.2
If you donate shares of depreciated stock from a taxable account to a charity, 你只能扣除它们的现值, not the value they had when you originally bought them.1
Remember the tax rules for charitable donations. 如果你把有价值的股票捐赠给慈善机构, 你可能想看看国税局 526号出版物, 慈善捐款. Double-check to see that the charity has non-profit status under federal tax law, and be sure to record the deduction on a Schedule A that you attach to your 1040.1
如果你的捐款总额超过250美元, 捐赠必须被记录下来, the charity needs to give you a written statement describing the donation and its value and whether it is providing you with goods or services in exchange for it.2
If your total deduction for all non-cash contributions in a tax year exceeds $500, then complete and attach Form 8283 (Noncash 慈善捐款) to your 1040 when filing. 如果你捐赠超过5美元,他捐了000英镑给慈善机构, you will need to provide a letter from a qualified appraiser to the charity (and, 通过扩展, the 国税局) stating the monetary value of the gift(s).2
Gifting cash or other assets to an organization is a wonderful opportunity. But keep in mind that tax rules are constantly being adjusted, and there’s a possibility that the current rules may change. Make certain to consult your tax and legal professionals before starting a new gifting strategy.
1. 国税局.政府,2023
2. 国税局.政府,2023
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