Planned Giving

Wills, Trusts and Annuities

Estate/Trust Administration:

Lonoke County Council on Aging, Inc. is fortunate to have many friends join us in the fight against 老年人饥饿和帮助老年人保持独立通过让我们成为礼物的受益人通过遗赠、信托协议、人寿保险、退休账户或其他计划形式 gifts.

With a planned gift to Lonoke County Council on Aging, you can combine your desire to give to charity with your overall financial, tax, and estate planning goals. Planned giving gives you a special connection with the senior adults. 你将帮助老年人在现在和未来几年保持独立 to come.

Discover Your Gift Opportunities:

IRA Charitable Rollover Gifts Permanently Extended
Use Your Traditional IRA to Make Your Charitable Gifts in 2016

2006年，国会修改了税法，允许70岁半以上的个人进行慈善捐赠直接从传统的IRA账户转到慈善机构，而不需要缴纳联邦所得税 withdrawal. 很多人都没有听说过这种慈善捐赠的选择，因为它会 expire every two years and need to be renewed by Congress.

H.R. 2029年的《全球赌博十大网站》改变了这一切，使这一条款成为一项法律 permanent, rather than temporary, 税法的一部分(在某种程度上，税收是永久的) code). IRA慈善展期为您提供了一个极好的机会，使礼物期间你一生中从一项资产中获得的收益，如果它留在你的 taxable estate.

To qualify

You must be age 70½ or older at the time of gift.
转账必须由您的IRA管理员直接从传统IRA帐户转移到 Lonoke County Council on Aging. Funds that are withdrawn by you and then contributed do NOT qualify. Gifts from 401k, 403b, SEP and other plans do not qualify.
Gifts must be outright. 分配给捐赠者建议的基金或终身收入安排，如不允许设立慈善剩余信托和慈善捐赠年金.

Benefits — qualified charitable distributions

Can total up to $100,000.
在您的IRS 1040表中，不包括在您的联邦所得税总收入中(没有 charitable deduction is available, however).
从您的个人退休帐户中计算您当年所需的最低分配.

Example:

Suppose Mike has $500,000 in an IRA and he also wants to contribute $20,000 to the Lonoke County Council on Aging. 他可以授权他的个人退休账户管理人向洛诺克郡议会转账2万美元 on Aging and $5,000 to himself. 分配给全球赌博十大网站的2万美元则不会受联邦税的约束，并将计入他的年度最低要求分配.

当你计划今年的最低要求分配时，如果你不需要钱 government is requiring you to take, consider using it for a charitable gift using the IRA Charitable Rollover.

ESTATE ITEMS

LCCA将安排协助您打包和收集捐赠给LCCA的遗产物品. We 努力使每一笔遗产捐赠的收益最大化，以结束老年人的饥饿，帮助老年人 adults in remaining independent.

QUESTIONS AND ANSWERS

H.R. 2029年，2015年的《全球网赌十大网站》永久延长了个人退休账户 Charitable Rollover. 最初作为养老金保护法案的一部分于2006年通过，IRA慈善滚转允许70岁半及以上的个人直接转账，总额最高可达100美元,000 per year 捐给501(c)(3)慈善机构，而不必将这笔转移计入联邦所得税的收入 purposes.

Who qualifies? 捐款时年龄在70岁半或以上的个人(您) have to wait until your actual 70½th birthday to make the transfer).

How much can I transfer? $100,000 per year. The provision no longer has an expiration date.

From what accounts can I make transfers? Transfers must come from your IRAs directly to the American Cancer Society. If you have retirement assets in a 401k, 403b etc., you must first roll those funds into an IRA, 然后你可以指示IRA管理员把资金从 IRA directly to the American Cancer Society.

To what charities can I make gifts? Tax exempt organizations that are classified as 501(c) (3) charities, including the Lonoke County Council on Aging, to which deductible contributions can be made.

我可以使用IRA的慈善展期来资助终身收入捐赠(慈善捐赠年金，慈善剩余信托(或收入汇集基金)、捐赠人建议基金或支持基金 organizations? No, these are not eligible.

我可以使用IRA慈善展期来支持[在这里插入您的关键优先事项之一， Example: Meals on Wheels]? Yes, all IRA Rollover gifts can be used to support this important need.

How will the Lonoke County Council on Aging count the gift? We will give you full credit for the entire gift amount.

What are the tax implications to me?

Federal -你不承认转移到全球赌博十大网站作为收入，只要它直接从IRA管理员那里转到我们这里. However, you are not entitled to an income tax charitable deduction for your gift.
State -每个州有不同的法律，所以你需要咨询你自己的 advisors. 有些州征收州所得税，并将这笔转移计入收入. Within those 有些州允许州所得税慈善扣除，有些则不允许. Other 各州以联邦收入或缴纳的联邦税为基础征收州所得税. Still other states have no income tax at all.

Does this transfer qualify as my minimum required distribution? Once you reach age 70½, 你必须每年从退休计划中提取最低分配额, according to a federal formula. IRA慈善滚转将计入您当年IRA的最低要求分配.

我的配偶是否也可以进行IRA慈善转期，即使我们是已婚人士并共同提出申请? 是的，每个人每年都可以使用IRA慈善滚动式账户，金额最高可达10万美元.

How do I know if an IRA Charitable Rollover is right for me? You are at least age 70½, and:

你不需要额外的收入来满足你的最低分配要求
你的慈善捐款已经相当于你调整后总收入的50%, 所以你不会因为额外的礼物而受益于所得税慈善扣除, OR
You do not itemize deductions, OR
You are subject to income phase-outs on your income tax deductions.

What is the procedure to execute an IRA Charitable Rollover? 我们提供了一封样本信，您可以发送给您的计划提供商以启动展期. 请务必与我们联系，当你直接转，以便我们可以从您的IRA管理员那里查找支票.

GIFT PLANS

Bequest

在不影响您的现金流的情况下，向洛诺克县老龄化委员会捐款. Contact us for more information

Charitable Bargain Sale

这种部分赠予/部分出售的方式给了你慈善扣除额，加上现金可以用在其他地方. Contact us for more information

Charitable Gift Annuity – Immediate

Receive a fixed payout and significant tax benefits. Contact us for more information

Charitable Gift Annuity – Deferred

建议年轻捐赠者为未来积累退休收入. Contact us for more information

Charitable Lead Trust

发现一种创新的方式，将增值资产传递给家庭成员，同时在此期间赠送礼物. Contact us for more information

Remainder Annuity Trust

Make a large gift and receive a fixed-income payout each year. Contact us for more information

Retained Life Estate

在保留终身居住权的同时，可以通过捐赠住宅获得大额扣除额. Contact us for more information

全球赌博十大网站了解更多信息或额外的帮助，为您提供选择洛诺克县议会老龄问题, 501-676-6971.