计划给

6项清单.

• 遗赠

  One of the simplest and easiest ways to remember Country Day in your will is through a bequest. 您可以留下具体的金额, 你财产的一部分, 或者是你遗产的剩余部分. For sample bequest language to share with your attorney, please contact the Development Office.

• 退休计划资产的赠与

  Some of the most advantageous gifts from a tax standpoint are gifts of retirement plan assets. 您可以考虑将基金会指定为您个人退休账户的受益人, 401(k), 或其他退休帐户.

• 人寿保险礼品

  A donor can name Country Day as the primary beneficiary of a life insurance policy. The donor retains ownership of the policy and has access to the policy's cash value. Although the face value of the policy will be includible in the donor's gross estate, no federal estate-tax liability will result from the inclusion of the policy because of the charitable deduction.

   

  A donor can also name Country Day as a successor beneficiary to receive the proceeds in the event the primary beneficiaries are no longer living. 收益应该支付给Country Day吗, 捐赠人的遗产将被允许从遗产税慈善项目中扣除.

   

  A donor who wishes to take advantage of more immediate tax benefits may wish to consider the irrevocable assignment of an insurance policy to Country Day. 在这样的安排下, the donor is allowed an immediate federal income tax charitable deduction for the lesser of the policy's fair market value or the net premiums paid.

• 慈善剩余信托基金

  慈善剩余信托基金 have become increasingly popular giving tools over the past few years. Two basic types of charitable remainder trusts are defined in the Internal Revenue Code: the charitable remainder unitrust and the charitable remainder annuity trust.

   

  There are several tax advantages that result from the creation of a charitable remainder trust. The donor is eligible for an income and gift tax charitable deduction equal to the present value of Country Day's remainder interest. 如果慈善剩余信托包括在捐赠人的遗产中, the donor is eligible for an estate tax deduction equal to the value of the remainder interest on the date of death or the alternative valuation date.

   

  Since a unitrust or annuity trust is retained for the donor's or others' benefit, 捐赠人不能扣除捐赠给信托的全部金额. The deduction is equal to the actuarial value of the remainder interest and is affected by many factors, 包括受益人的年龄, 受益人人数, 支付给受益人的款项, 美国国税局每月的贴现率, 以及支付的频率.

   

  Capital gain is not realized by a donor when appreciated assets are donated to a charitable remainder trust. 因为慈善剩余信托是免税实体, the trustee can sell the assets donated to the trust free of tax on capital gain. The entire amount of the net proceeds is, therefore, available to the trustee for reinvestment.

• 慈善领导信托基金

  A charitable lead trust is the reverse of a charitable remainder trust in that it provides for a gift of payments from property to Country Day for a term of years after which the property either reverts to the donor or passes to a non-charitable beneficiary designated by the donor.

• 梅塞纳斯协会

  The Roman statesman Maecenas was a friend of Augustus and a patron of Horace and Virgil. 因为他鼓励和帮助诗人和艺术家, his name has long been associated with generous support of the arts and letters.
  
  

  梅塞纳斯协会 at Country Day recognizes those individuals who inform the school that they intend to remember Country Day in their estate plans. If you have remembered Metairie Park Country Day School in your estate plans, 你有资格成为Maecaenas协会的会员. For additional information on how you can make a planned gift and join the Maecaenas Society, 请联系Lori Gordillo, 发展总监, 电话:(504)849-3110或 lori_gordillo@hollandfast.com.