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aaqq · 2023年08月19日

这道题为啥不写donor-advised fund.两者有什么区别?

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NO.PZ202109080300000403

问题如下:

Jing asks Omo about his plans for the shares of his previous employer’s company. Omo tells Jing that he would like to use the shares to fund charitable donations and to provide income for his children; however, he is concerned about adverse personal tax implications relating to those goals. Omo indicates that he is willing to cede control of the shares to meet these goals.

12 Recommend a strategy, alternative to an outright sale of the shares, that will satisfy Omo’s goals and alleviate his concern.

选项:

解释:

A charitable remainder trust will satisfy Omo’s goals to use the shares to fund charitable donations and to provide income for his children, and it should alleviate his concern about adverse tax implications. With a charitable remainder trust, Omo would make an irrevocable donation of his shares to a trust and receive a tax deduction for the gift. He would no longer have ownership of the shares. Within the trust, the shares could be sold and reinvested in a diversified portfolio without incurring a capital gains tax—since the charitable trust is exempt from taxes. The trust would provide income for the life of its named beneficiaries (the beneficiaries would owe income tax on this income). When the last-named beneficiary dies, any assets remaining in the trust would be distributed to the charity named in the trust

这道题为啥不写donor-advised fund.两者有什么区别?

1 个答案

王暄_品职助教 · 2023年08月20日

charitable remainder trust:有钱人把股票以慈善的目的捐给一个慈善主体(慈善trust),然后说好,这个股票期间获得的收益,给受益人;如果受益人死了,就给慈善主体了。这完全符合主人公的要求呀


Donor-advised fund:就是这个基金本身以慈善捐赠为目标,比如捐钱给大学。那么这个时候如果你没钱,就可以把房子捐给DAF,然后DAF把房子卖了(不用交税);如果此时卖房子的钱不够捐赠的金额,那么DAF可以先拿着卖来的钱去做投资,等钱够了之后DAF再把钱给到大学。那么投资过程,DAF是不用交税的。所以这里你理解成,投资全部一直不用交税,直到你把钱捐出去。

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NO.PZ202109080300000403 问题如下 Jingasks Omo about his plans for the shares of his previous employer’s company. Omotells Jing thhe woullike to use the shares to funcharitable nationsanto provi income for his chilen; however, he is concerneabout aersepersontimplications relating to those goals. Omo incates thhe iswilling to ce control of the shares to meet these goals.12 Recommena strategy, alternative to anoutright sale of the shares, thwill satisfy Omo’s goals analleviate hisconcern. A charitable remainr trust will satisfy Omo’s goals to use the shares to funcharitable nations anto provi income for his chilen, anit shoulalleviate his concern about aerse timplications. With a charitable remainr trust, Omo woulmake irrevocable nation of his shares to a trust anreceive a tction for the gift. He woulno longer have ownership of the shares. Within the trust, the shares coulsolanreinvestein a versifieportfolio without incurring a capitgains tax—sinthe charitable trust is exempt from taxes. The trust woulprovi income for the life of its namebeneficiaries (the beneficiaries woulowe income ton this income). When the last-namebeneficiary es, any assets remaining in the trust woulstributeto the charity namein the trust 这个算是trust 还是fountion?这个charitable remainr trust在课件里哪里有专门提到过吗?为啥不能是fountion?知识点里不是提到可以建立fountion,比如捐给博物馆,产生的income归子女,或者是让子女任高管获得收入。

2023-08-20 21:48 1 · 回答

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