两党提议的《bet9平台游戏》(ACE)将改革税法,要求捐赠建议基金(DAFs)更快地将慈善资金拨给工作中的慈善机构.
目前, DAF account holders receive a 税 deduction in the year in which they fund the account, but there is no distribution requirement for the DAF to make a charitable grant. 此时此刻, more than $140 billion in funds designated for charitable causes are being held in DAFs.
作为建议, ACE法案将对税法进行改革,要求daf在合理的时间内将资金分配给非营利组织,并在捐赠者的捐款已经获得税收减免的情况下,禁止慈善资金留在投资账户中.
The ACE Act would divide DAFs into four new categories. 捐赠给DAF的捐献人的税收优惠将根据接受捐赠的DAF类型而有所不同. 目标是减少捐赠人收到联邦所得税减免和慈善机构收到DAF拨款之间的时间不匹配. 这四个类别是:
Qualified Donor Advised Funds (QDAF)
如果捐赠账户在15年内分配,捐赠者在捐赠时将获得所有税收优惠. If the QDAF fails to distribute the contribution (including earnings), 该组织面临罚款(消费税)等于50%的贡献,没有在规定的日期分配.
When a donor contributes a non-publicly traded asset to a QDAF, 他或她将获得慈善扣除,直到赞助机构出售资产. 非公开交易资产被描述为“任何资产(截至出资之日)在成熟的证券市场上无法获得市场报价。.“捐赠非公开交易资产的捐赠人,应当在捐赠当年获得慈善扣除, subject to regular rules governing charitable deductions.
Non-Qualified Donor Advised Funds (NQDAF)
This is similar to a QDAF, but monies must be distributed within 50 years. 如果不这样做,还会被处以未分配捐款和收入的50%的罚款. 现金捐赠人在赞助组织对捐款进行合格分配之日起的年度内可获得慈善税收减免. The amount of the deduction is limited to the amount of the qualifying distribution.
When a donor contributes property other than cash, 他或她在房产以现金出售的那一年获得慈善扣除额,并且赞助机构对出售所得进行了合格的分配.
Qualified Community Foundation Donor Advised Fund (QCF-DAF)
qcf - daf有两种类型, both of which must be sponsored by a Qualified Community Foundation (QCF), 一个以了解和bet9平台游戏特定地理社区的需求为目的的组织,通过吸引捐助者和汇集捐款来创建慈善基金,直接促进这些需求,并且在daf之外持有至少25%的总资产. 向QCF-DAF捐赠的捐赠者与向上述QDAF捐赠的捐赠者具有相同的税收后果. qcf - daf有两种类型:
- 一种是捐助者拥有咨询特权,而DAF在任何时候的总价值为100万美元或更少, 根据2021年之后的通胀调整.
- 根据一项协议设立的基金,该协议要求DAF在每个日历年进行不少于截至前一个日历年最后一天确定的基金价值的5%的合格分配.
The ACE Act would also reform existing rules governing Private Foundations (PFs). 除非在捐款后的一年年底从DAF中分配资金,否则pf对DAF的捐款将不计入5%的支付要求. 工资, 支付给基金会重要捐款人的家庭成员的差旅费和其他行政费用不能满足支付义务.
《bet9游戏平台》还提供了加速养老金发放的激励措施:如果养老金至少要分配其资产价值的7%, 1.39% excess 税 on net investment income would be waived. 除了, the ACE Act would put a maximum lifespan of 25 years on PFs, eliminating families’ abilities to give into perpetuity.
ACE法案还将影响《bet9平台游戏》第501(c)(3)条规定的免税组织的公众支持测试. When a public charity receives a grant from a DAF, it would no longer be treated as coming from a public charity. 赞助组织需要确定DAF的捐赠者,并将其提供给公共慈善机构. 有一些例外情况. 这一变化将阻止daf的匿名捐赠,并可能将小型慈善机构转变为PF.
The debate over the ACE Act is far from over. There will likely be opposition from the nonprofit sector for many reasons, 包括变化的复杂性,这将给捐赠者和慈善机构带来巨大的困难. For more information, contact your bet9游戏平台 representative.