{"id":425503,"date":"2024-06-28T17:50:54","date_gmt":"2024-06-29T00:50:54","guid":{"rendered":"https:\/\/icitynews.com\/?p=425503"},"modified":"2024-06-28T17:50:54","modified_gmt":"2024-06-29T00:50:54","slug":"%e6%85%88%e5%96%84%e6%8d%90%e8%b5%a0%e4%b8%8e%e5%ae%b6%e6%97%8f%e5%9f%ba%e9%87%91","status":"publish","type":"post","link":"https:\/\/icitynews.com\/?p=425503","title":{"rendered":"\u6148\u5584\u6350\u8d60\u4e0e\u5bb6\u65cf\u57fa\u91d1"},"content":{"rendered":"<p>\u5728\u8fdb\u884c\u4e2a\u4eba\u548c\u5bb6\u65cf\u7684\u8d22\u52a1\u89c4\u5212\u65f6\uff0c\u8bb8\u591a\u4eba\u7ecf\u5e38\u8003\u8651\u6148\u5584\u6350\u8d60\u548c\u5bb6\u65cf\u57fa\u91d1\u7684\u4f7f\u7528\u3002\u8fd9\u4e24\u79cd\u5de5\u5177\u4e0d\u4ec5\u80fd\u5b9e\u73b0\u6148\u5584\u76ee\u6807\uff0c\u8fd8\u80fd\u5728\u8d22\u52a1\u89c4\u5212\u4e2d\u53d1\u6325\u91cd\u8981\u4f5c\u7528\u3002\u6148\u5584\u6350\u8d60\u53ef\u4ee5\u901a\u8fc7\u7a0e\u6536\u4f18\u60e0\u51cf\u8f7b\u7a0e\u52a1\u8d1f\u62c5\uff0c\u540c\u65f6\u5b9e\u73b0\u4e2a\u4eba\u6216\u5bb6\u65cf\u7684\u793e\u4f1a\u8d23\u4efb\u3002\u800c\u5bb6\u65cf\u57fa\u91d1\u5219\u63d0\u4f9b\u4e86\u4e00\u79cd\u7cfb\u7edf\u5316\u7684\u65b9\u5f0f\u6765\u7ba1\u7406\u548c\u5206\u914d\u8d22\u5bcc\uff0c\u786e\u4fdd\u957f\u671f\u7684\u6148\u5584\u5f71\u54cd\uff0c\u5e76\u5e2e\u52a9\u5bb6\u65cf\u6210\u5458\u5171\u540c\u53c2\u4e0e\u6148\u5584\u4e8b\u4e1a\u3002\u4eca\u5929\uff0c\u6211\u4eec\u5c06\u6df1\u5165\u63a2\u8ba8\u6148\u5584\u6350\u8d60\u548c\u5bb6\u65cf\u57fa\u91d1\u7684\u8fd0\u4f5c\u65b9\u5f0f\u53ca\u5176\u5728\u8d22\u52a1\u89c4\u5212\u4e2d\u7684\u4f5c\u7528\uff0c\u4ee5\u4fbf\u4e3a\u60a8\u7684\u8d22\u5bcc\u7ba1\u7406\u63d0\u4f9b\u6709\u4ef7\u503c\u7684\u53c2\u8003\u3002<\/p>\n<p><strong><b>\u6148\u5584\u6350\u8d60\u6765\u6e90\u6709\u54ea\u4e9b\uff1f<\/b><\/strong><\/p>\n<p>\u6839\u636e\u6700\u65b0\u76842024\u5e74\u6570\u636e\uff0c\u7f8e\u56fd\u7684\u6148\u5584\u6350\u8d60\u6765\u6e90\u5305\u62ec\u4e2a\u4eba\uff08individuals\uff09\u3001\u57fa\u91d1\u4f1a\uff08foundations\uff09\u3001\u9057\u4ea7\uff08bequests\uff09\u548c\u4f01\u4e1a\uff08corporations\uff09\u3002\u4e2a\u4eba\u6350\u8d60\u4f9d\u7136\u662f\u6700\u5927\u7684\u6765\u6e90\uff0c\u5360\u603b\u6350\u8d60\u989d\u768464%\uff0c\u8fbe\u5230\u4e86\u7ea63190\u4ebf\u7f8e\u5143\u3002\u7136\u800c\uff0c\u4e2a\u4eba\u6350\u8d60\u7684\u6bd4\u4f8b\u5728\u9010\u5e74\u51cf\u5c11\uff0c\u800c\u57fa\u91d1\u4f1a\u548c\u9057\u4ea7\u6350\u8d60\u5219\u6709\u663e\u8457\u589e\u957f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong><b>\u6148\u5584\u56e2\u4f53\u7684\u7c7b\u522b<\/b><\/strong><\/p>\n<p>\u7c7b\u522b\u7684\u4e0d\u540c\u76f4\u63a5\u5f71\u54cd\u5230\u6350\u8d60\u7684\u5f85\u9047\uff0c\u5927\u81f4\u5206\u4e3a\u516c\u5171\u6148\u5584\u673a\u6784 (public charity) \uff0c\u79c1\u4eba\u57fa\u91d1\u4f1a(private non-operating foundation) \u4ee5\u4e0a\u4e24\u79cd\u56e2\u4f53\u7684\u5b97\u65e8\u662f\u4e3a\u79d1\u5b66\u7814\u7a76\u3001\u827a\u672f\u3001\u6559\u80b2\u3001\u793e\u4f1a\u516c\u76ca\u6216\u4fdd\u5b58\u6587\u7269\u90fd\u53ef\u4ee5\u89c6\u4e3a\u6148\u5584\u56e2\u4f53\u3002\u79c1\u4eba\u57fa\u91d1\u4f1a\u5219\u4e3a\u4e00\u5c0f\u90e8\u5206\u4eba\u58eb\u7ec4\u6210\u7684\u975e\u76c8\u5229\u56e2\u4f53\uff0c\u901a\u5e38\u4ee5\u4fe1\u6258\u6216\u6cd5\u4eba\u5f62\u5f0f\u8fd0\u4f5c\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong><b>\u6148\u5584\u6350\u8d60\u7684\u5206\u7c7b<\/b><\/strong><\/p>\n<ol>\n<li><b><\/b><strong><b>\u73b0\u91d1\u6350\u8d60<\/b><\/strong><\/li>\n<\/ol>\n<p>\u6700\u76f4\u622a\u4e86\u5f53\u7684\u6350\u8d60\uff0c\u6148\u5584\u673a\u6784\u4e5f\u53ef\u5373\u4f7f\u5229\u7528\u8d44\u6e90\u4e3a\u793e\u4f1a\u505a\u51fa\u8d21\u732e\uff0c\u6350\u8d60\u4eba\u4e5f\u53ef\u7acb\u5373\u5728\u5f53\u5e74\u51cf\u4f4e\u5e94\u7f34\u7684\u6240\u5f97\u7a0e\uff0c\u5305\u62ec\u901a\u8fc7\u652f\u7968\u3001\u4fe1\u7528\u5361\u6216\u501f\u8bb0\u5361\u8fdb\u884c\u7684\u6350\u6b3e\uff0c\u4ee5\u53ca\u4e2a\u4eba\u4e3a\u7b26\u5408\u6761\u4ef6\u7684\u6148\u5584\u7ec4\u7ec7\u63d0\u4f9b\u5fd7\u613f\u670d\u52a1\u800c\u672a\u62a5\u9500\u7684\u81ea\u4ed8\u8d39\u7528\u3002\u73b0\u91d1\u6350\u6b3e\u4e0d\u5305\u62ec\u5fd7\u613f\u670d\u52a1\u3001\u8bc1\u5238\u3001\u5bb6\u5c45\u7528\u54c1\u6216\u5176\u5b83\u8d22\u4ea7\u7684\u4ef7\u503c\u3002<\/p>\n<p>&nbsp;<\/p>\n<ol start=\"2\">\n<li><b><\/b><strong><b>\u975e\u73b0\u91d1\u6350\u8d60<\/b><\/strong><strong><b><br \/>\n<\/b><\/strong>\u5f88\u591a\u4eba\u53d1\u73b0\u6350\u51fa\u9ad8\u589e\u503c\u7684\u80a1\u7968\u6216\u8005\u623f\u5730\u4ea7\uff0c\u4e0d\u4f46\u53ef\u4ee5\u514d\u53bb\u589e\u503c\u7a0e\uff0c\u66f4\u53ef\u4ee5\u628a\u6574\u7b14\u6350\u8d60\u4ee5\u6350\u8d60\u65f6\u7684\u5e02\u4ef7\u4f5c\u4e3a\u6350\u8d60\u4ef7\u503c\u6765\u62b5\u7a0e\u3002\u6b64\u7c7b\u6350\u8d60\u7ed9\u516c\u5171\u6148\u5584\u673a\u6784\u7684\u62b5\u6263\u989d\u5ea6\u548c\u7ed9\u79c1\u4eba\u57fa\u91d1\u4f1a\u7684\u62b5\u6263\u4e0a\u9650\u6709\u4e00\u5b9a\u5dee\u522b\u3002<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p><strong><b>\u6148\u5584\u6350\u8d60\u7684\u65b9\u5f0f<\/b><\/strong><\/p>\n<ol>\n<li><b><\/b><strong><b>Qualified Retirement Plan (\u6350\u8d60\u5408\u683c\u9000\u4f11\u8ba1\u5212)<\/b><\/strong><\/li>\n<\/ol>\n<p>\u5982\u679c\u9000\u4f11\u6765\u6e90\u6709\u4e00\u5b9a\u4fdd\u969c\uff0c\u4e00\u79cd\u65b9\u6cd5\u65f6\u5c06\u9000\u4f11\u7684\u4e00\u90e8\u5206\u8d44\u4ea7\u5206\u914d\u7ed9\u7b26\u5408\u6761\u4ef6\u7684\u4e8b\u4e1a\u3002\u8bb8\u591a\u4eba\u53d1\u89c9\u53d7\u76ca\u4eba\u5728\u52fe\u51fa\u4e86\u6240\u5f97\u7a0e\u548c\u9057\u4ea7\u7a0e\u540e\uff0c\u4ece\u4ed6\u4eec\u7ee7\u627f\u5230\u7684\u5408\u683c\u9000\u4f11\u8ba1\u5212\u4e2d\u6240\u5f97\u5230\u7684\u53ea\u662f\u5c11\u90e8\u5206\u8d26\u6237\u7684\u603b\u503c\u3002\u5982\u679c\u5427qualified retirement plan \u4e2d\u6240\u751f\u7684\u91d1\u989d\u6350\u7ed9\u6148\u5584\u673a\u6784\uff0c\u5f53\u4e8b\u4eba\u8fc7\u4e16\u540e\uff0c\u5176\u9057\u4ea7\u6709\u6743\u83b7\u5f97\u9057\u4ea7\u7a0e\u7684\u51cf\u514d\u3002<\/p>\n<p>&nbsp;<\/p>\n<ol start=\"2\">\n<li><b><\/b><strong><b>\u6350\u8d60\u4eba\u5bff\u4fdd\u9669<\/b><\/strong><\/li>\n<\/ol>\n<p>\u4e00\u4e9b\u6148\u5584\u6350\u8d60\u8005\u5229\u7528\u4eba\u5bff\u4fdd\u9669\u5728\u53bb\u4e16\u65f6\u4f5c\u4e3a\u4e00\u5927\u7b14\u6148\u5584\u6350\u8d60\u3002\u82e5\u662f\u4ee5\u4e2a\u4eba\u540d\u4e49\u4e70\u4eba\u5bff\u4fdd\u9669\uff0c\u6307\u5b9a\u6148\u5584\u673a\u6784\u4e3a\u53d7\u76ca\u4eba\uff0c\u5219\u4fdd\u8d39\u4e0d\u80fd\u4eab\u6709\u62b5\u7a0e\u7684\u4f18\u60e0\u3002\u6350\u8d60\u8005\u5982\u679c\u4e0d\u80fd\u5b8c\u5168\u786e\u5b9a\u6b7b\u540e\u5982\u4f55\u5206\u914d\u8d22\u4ea7\uff0c\u53ef\u4ee5\u5c06\u6148\u5584\u673a\u6784\u5217\u4e3a\u53ef\u64a4\u9500\u7684\u53d7\u76ca\u4eba\u3002\u5982\u679c\u6350\u8d60\u8005\u9009\u62e9\u505c\u6b62\u652f\u4ed8\u4fdd\u8d39\uff0c\u6148\u5584\u7ec4\u7ec7\u4e5f\u53ef\u4ee5\u9009\u62e9\u7ee7\u7eed\u652f\u4ed8\uff0c\u4e5f\u53ef\u4ee5\u5141\u8bb8\u4fdd\u5355\u5931\u6548\u3002<\/p>\n<p>&nbsp;<\/p>\n<ol start=\"3\">\n<li><b><\/b><strong><b>\u6148\u5584\u4fe1\u6258<\/b><\/strong><\/li>\n<\/ol>\n<p>\u6148\u5584\u4fe1\u6258\u5b9e\u8d28\u4e0a\u662f\u4e00\u79cd\u4e3a\u4e86\u4f7f\u53d7\u6258\u4eba\u7684\u8d44\u4ea7\u540c\u65f6\u53d7\u76ca\u5176\u4e2a\u4eba\u3001\u53d7\u76ca\u4eba\u548c\u6148\u5584\u673a\u6784\u800c\u8bbe\u7acb\u7684\u6cd5\u5f8b\u5173\u7cfb\u3002\u6148\u5584\u4fe1\u6258\u53ef\u4ee5\u4e3a\u90a3\u4e9b\u62e5\u6709\u975e\u5fc5\u9700\u8d44\u4ea7\uff08\u4f8b\u5982\u80a1\u7968\u6216\u623f\u5730\u4ea7\uff09\u7684\uff0c\u5177\u6709\u6148\u5584\u610f\u8bc6\u7684\u4e2a\u4eba\u63d0\u4f9b\u8bb8\u591a\u8d22\u52a1\u4f18\u52bf\u3002<\/p>\n<p>\u4e00\u822c\u6765\u8bf4\uff0c\u5728\u6148\u5584\u4fe1\u6258\u4e2d\u7684\u8d22\u4ea7\u6839\u636e\u4fe1\u6258\u6587\u4ef6\u6765\u5904\u7f6e\uff0c\u5e76\u4e14\u4e3a\u4e0d\u53ef\u64a4\u9500\u4fe1\u6258\u3002<\/p>\n<ul>\n<li>\u6148\u5584\u9996\u4eab\u4fe1\u6258\uff08Charitable Lead Trust\uff09\uff1a\u4e00\u90e8\u5206\u6536\u5165\u4f1a\u653e\u5165\u6148\u5584\u673a\u6784\uff0c\u6b64\u90e8\u5206\u94b1\u5c06\u4f1a\u6ee1\u8db3\u6148\u5584\u6350\u8d60\u7684\u7a0e\u52a1\u62b5\u6263\u798f\u5229\uff0c\u5269\u4e0b\u90e8\u5206\u5206\u914d\u7ed9\u53d7\u76ca\u4eba\u3002<\/li>\n<li>\u6148\u5584\u4f59\u989d\u4fe1\u6258\uff08Charitable Remainder Trust\uff09\uff1a\u53d7\u6258\u4eba\u5c06\u65e0\u53d7\u76ca\u7c7b\u8d22\u4ea7\u9996\u5148\u653e\u5165\u4fe1\u6258\u4e2d\u5e76\u4e14\u4ece\u6b64\u7c7b\u8d22\u4ea7\u4e2d\u6536\u53d6\u4e00\u5b9a\u7684\u6536\u5165\uff08\u6700\u591a20\u5e74\uff09\u3002\u540c\u65f6\u5bf9\u4e8e\u6148\u5584\u673a\u6784\u4e2d\u5269\u4f59\u8d22\u4ea7\u7684\u5f53\u524d\u4ef7\u503c\u53ef\u4ee5\u7528\u4e8e\u6148\u5584\u6350\u8d60\u7684\u7a0e\u52a1\u62b5\u6263\u3002\u5728\u4fe1\u6258\u7684\u7ec8\u6b62\u65e5\u6216\u8005\u59d4\u6258\u4eba\u53bb\u4e16\u540e\uff0c\u6148\u5584\u673a\u6784\u5c06\u4f1a\u6536\u5230\u5269\u4f59\u7684\u8d22\u4ea7\u3002<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong><b>\u6148\u5584\u4fe1\u6258\u7684\u597d\u5904<\/b><\/strong><\/p>\n<ol>\n<li><b><\/b><strong><b>\u7a0e\u6536\u798f\u5229\u548c\u7ecf\u6d4e\u5229\u76ca\uff1a<\/b><\/strong>\u65e0\u9700\u7f34\u7eb3\u8d44\u672c\u5229\u5f97\u7a0e\uff1b\u6148\u5584\u6350\u8d60\u53ef\u4ee5\u964d\u4f4e\u8d22\u4ea7\u7a0e\uff1b\u521b\u9020\u4e00\u5b9a\u7684\u9000\u4f11\u6536\u5165\u6d41\uff1b\u653e\u5165\u6148\u5584\u673a\u6784\u7684\u90e8\u5206\u8d22\u4ea7\u53ef\u4ee5\u4eab\u6709\u6148\u5584\u6350\u8d60\u7a0e\u52a1\u62b5\u6263\u3002<br 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