给予的方式
有所作为
Your gift makes a wonderful difference at Genesee Community College and in the lives of our students.
您对基金会普通基金的捐献将有益于基金会的所有活动. Your gift to a special fund supports scholarships for students in a particular academic program, 经济困难学生, 或者住在特定社区的学生. 基金会拥有150多种不同的 捐赠基金和特殊期限基金.
You can make a one-time gift, or make a “recurring gift” every month, every quarter or annually. 使用你的信用卡，直接从你的银行账户买礼物，或者只是做一个承诺. 基金会的 礼物的政策 & 提示 help meet your needs, and ensure that you and the 基金会 comply with any relevant tax laws.
网上送礼是安全的，你的信息有安全的服务器技术保护. 直接赠送现金或其他资产是最常见的慈善捐赠形式. 然而, 如果你正在做长期财务规划或遗产规划, you may wish to consider planned or deferred giving as a way to achieve your charitable and financial goals. 如果您对GCC基金会或捐赠流程有任何疑问，我们随时为您提供帮助! 随时lol电竞菠菜，电话:(585)345-6809或电子邮件 foundation@844201.com.
遗产
遗赠是最常见和最受欢迎的有计划的礼物形式. A bequest is simply a statement contained in a donor’s will directing that assets be given to a charity upon the donor’s death. 遗赠可以涉及捐款人遗产的具体金额或百分比. 捐赠者可以指定遗产用于慈善机构的总体支持, 或者朝着一个特定的计划或目的. 遗赠必须包括在捐赠者的遗嘱中，但大多数都很容易创建.
在你死后将现金或其他财产捐给慈善机构, 你帮助确保你的兴趣和价值观在未来几年得到支持. 遗赠是通过你的财产捐给慈善事业的礼物. 遗赠只能写在遗嘱里. 遗产s of cash are common, but bequests can include securities or gifts of other types of property. 遗赠通常很容易创建, 你的律师可以迅速起草符合你需要的语言.
四条建议:
- 我们鼓励您让我们知道您正在计划遗赠. 如果你愿意, 我们会把你的名字纳入我们的遗产协会, 哪些奖项授予遗赠和其他递延捐款的个人.
- 我们的法定所有权是 杰纳西社区学院基金会. 你的律师应该使用这个头衔在你的遗嘱中起草遗产语言.
- 该基金会拥有许多由捐助者创建的基金，以促进特定领域的研究, 尊敬所爱的人, 或者支持住在特定社区的学生. 如果你想做遗赠，并直接向自己的捐赠基金, we strongly encourage you to create your fund now – even if you are not planning to make contributions to the fund during your lifetime. 现在，创建自己的基金可以简化你的遗嘱，并有助于避免你死后的混乱.
- 我们很乐意帮助您或您的律师准备您的遗产. 请随时致电585-345-6809.
慈善捐赠年金
A 慈善捐赠年金 is simply the transfer of cash or other assets to a charity by a donor in exchange for a fixed annual payment to the donor for life (or to the donor and another beneficiary for both lives). The payment rate is based on the number of annuitants and their ages; generally, 捐赠者年龄越大, 报酬越高. 慈善捐赠年金的费率可能比商业年金低一些, 但通常比定期存单或货币市场利率高得多. 赠予年金被认为是一种保险, and charities are required to maintain sufficient reserves to guarantee that the annuities will be paid over the lives of the donors. 赠予年金很容易创建. 他们为转移的资产提供部分税收减免, 而且每年年金收入的一部分是免税的.
慈善先导信托基金
慈善牵头信托是设立一定年限的“临时”信托, 从捐赠者的遗产中移除信托资产. 信托每年再向一个指定慈善组织支付收入, which the charities can use for general support or for a purpose designated by the creator of the trust. The creator of the trust or another designated beneficiary receives the trust assets at the termination of the trust. 铅信托是一种高度复杂的赠与工具. 他们通常需要大量的法律和管理费用, 因此，先导信托需要大量的资产. 收入一般要纳税.
慈善剩余信托基金
A charitable remainder trust is an irrevocable trust created by a donor with cash or other assets with a trustee, in return for the donor (or other beneficiaries) to receive income for life or for a specified number of years (generally not to exceed 20 years). A charitable remainder annuity trust provides income to the donor of a payout percentage based on the value of the trust when it established. 例如, 如果信托的初始价值是100美元,000，支付百分比是5%, 捐赠者或受益人将获得5美元,在此期间，每年可获得5万英镑, 无论信托资产的价值如何变化. 慈善剩余信托, 另一方面, 向捐赠人或受益人提供可变收入, 基于信托资产的波动价值. 例如, 如果信托的初始价值是100美元,000，支付百分比是5%, 捐赠者或受益人得到5美元,第一年10000美元. But if the value of the assets increases to $110,000 the following year, the payout is then $5,500. 捐赠人将转入信托基金的资产部分减税. Charitable remainder trusts are complex, and require the services of an attorney and accountant.
捐助国向基金
捐赠者建议型基金通常被称为“慈善支票账户”.捐助者可以自行决定向该基金捐款现金或其他资产, 哪一个通常是由大型慈善组织赞助的, 比如社区基金会. 一些投资公司还赞助与慈善相关的捐赠者建议基金. 捐赠者可以定期向他们的“账户”捐款, 并就基金的拨款向赞助慈善机构提出建议. 然而，赞助慈善机构没有义务遵循这些建议. 捐赠者建议基金使捐赠者能够随意进行慈善捐赠, 或者时间礼物，以满足他们独特的税收要求, 赠与时不指定具体受益人.
人寿保险
人寿保险礼物可以有几种形式. 例如, 捐赠者可以向慈善机构提供全额或部分全额的保单, 或者捐赠者可以代表慈善机构购买人寿保险. Some conventional life insurance policies on the market include a charitable gift option which the policy owner can use if he or she buys enough insurance. Corporations occasionally make modest charitable life insurance policies available to key officers and managers. 一般, life insurance gifts can be created simply by designating one or more charities as beneficiaries. 税收减免仅限于保单退保价值或已付保费, and the purchaser of the policy must designate the charity as irrevocable owner and beneficiary. The tax advantages of life insurance gifts may not be as significant as other types of planned and deferred gifts, 因此，对许多捐赠者来说，人寿保险并不是理想的捐赠工具.
私人基金会
A private foundation is an incorporated not-for-profit organization that generates ongoing charitable support from income-producing assets. 私人基金会的建立通常是为了创建家族或企业遗产. Private foundations can be structured to exist in perpetuity, or for a limited number of years. 然而，私人基金会确实有缺点. They require ongoing governance and management, and are regulated under federal and state laws. Private foundations require a very significant investment of cash or other assets to be effective and economical.
退休计划
对许多捐赠者来说，退休计划(包括个人退休账户)占他们资产的很大一部分. 70岁半以上的捐赠者可以将退休计划的全部或部分捐给慈善机构, usually by designating one or more charities as beneficiaries on the retirement plan’s beneficiary designation form. 通过将退休资产捐给慈善机构而不是个人, 捐助者可以大大节省税收.
