这个受欢迎的基金在满足捐赠者的慈善目标方面提供了最大的灵活性. The donor may make grant recommendations from the fund’s 投资收入, 升值, 和/或文集. Grant recommendations may be made on behalf of any nonprofit organization (with 501(c)(3) status) located 在美国的任何地方. 和皇冠电子游戏官方入口所有的慈善基金一样, 捐助者及其顾问个人不得从捐助者咨询基金发放的赠款中受益.

The donor may name advisors, including the donor’s children, to the fund account. Advisors may continue to guide the fund account after the donor's lifetime. 捐赠者还可以具体说明在他或她去世后如何处理该账户，有三种方式:

           
•    指定接受资助的慈善机构
           
•    Incorporating the account into a Field of Interest Fund
           
•    Transferring the balance to the Community Investment Fund.
         

一旦设立了基金帐户，就可以以各种方式提供额外的捐款.e. cash, marketable securities, distributions from IRAs and 401K plans, or bequests.

Donors may select an area or category for giving from this fund – 教育, 卫生和公共服务, 艺术, 公民事务或环境, 例如. A donor’s 贡献 are forever restricted to the selected field. 在捐赠者的一生中, 基金会职员将与捐献人协商合适的奖助金机会. 捐献人的帐户款项可与其他志趣相投的捐献合用，以便作出更大的奖助金.

Request a "Field of Interest Fund Agreement" form or more information from 皇冠电子游戏官方入口.

比捐助者咨询基金更集中, 捐款人在创建基金账户时列出当前和未来的慈善接受者. 捐献人可以决定未来奖助金的金额, establishing a fixed percentage or dollar total to be awarded from available monies.

Grants may be distributed from 投资收入 and/or the corpus of the fund. 在捐赠者的一生中, a donor may change the charitable recipients designated by the fund account or make changes that would apply after death. If, 捐赠者死后, 指定的慈善机构不复存在, 基金会将确定最接近的替代方案来执行捐赠人的意愿.

您可以向皇冠电子游戏官方入口索取更多信息.

A donor may set up a scholarship fund in the donor’s name or the name of a loved one so that deserving young people are provided the opportunity to receive an 教育. 灵活性在满足最大需求方面很重要, 但是捐赠者可以指定特定的学校, 特定的研究领域或其他参数. 奖学金可以适用于任何教育水平.

无需填写表格. 致电或发电子邮件皇冠电子游戏官方入口获取更多信息.

支持组织是一个独立的法人实体，其目的和运作与皇冠电子游戏官方入口有关联. It may have its own letterhead, checkbook and investment manager. 它甚至可能发布自己的年度报告.

个人捐款人, a supporting organization is an excellent way to gain the participation and visibility traditionally associated with a private foundation without IRS regulations and restrictions. For private foundations concerned about continuity or maintaining their impact, 转变为一个支持组织将确保时间和开销不会侵蚀基金会的使命.

董事会的组成

符合《皇冠电子游戏》第509(a)(3)条规定的支持组织资格, 大多数支持机构的董事会成员必须由皇冠电子游戏官方入口董事会选出. (因此, if the three existing trustees of a private foundation wished to serve as board members of the supporting organization, 皇冠电子游戏官方入口董事会将选择另外四名成员.) Creators of a supporting organization may submit eligible persons for review and approval by the 皇冠电子游戏官方入口 board of directors.

最小礼物金额

因为可以为支持组织维护单独的投资组合, 需要一笔100万美元的初始捐赠, with the goal of reaching $5 million in three to five years.

支持组织优势

捐赠的识别: A supporting organization provides the same visibility as a private foundation. 董事会的捐赠成员可以担任官员和董事, 像这样, 能否签署资助支票及资助书.

税收优惠: Supporting organization donors generally receive more generous tax deductions than creators of private foundations. 如果有增值证券, 包括少数人持有的股票, 用来做礼物吗, the donor’s deduction can be up to 30% of the donor’s adjusted gross income (AGI) and 50% of AGI if the gift is cash.

投资管理: The supporting organization may maintain a separate investment portfolio, with the board selecting its own professional investment manager. The supporting organization is required to establish an investment policy using the Community Foundation’s investment policy as a guideline. 投资管理费在很大程度上取决于支持机构资产的市场价值.

更低的运营费用: 支持机构的运营成本通常低于同类非公募基金会. 虽然这两个组织都必须提交国税局表格990, a supporting organization does not pay the excise tax on 投资收入 and realized gains that private foundations must pay. The 皇冠电子游戏官方入口 annual administrative fee is 1% of the first $1 million in assets, .下一个1美元是75%.500万年, .下一个1美元是50%.500万美元 .资产超过500万美元的占40%.

供体参与: 有一个支持组织, 捐助者可以按照他们的意愿参与审查奖助金提案和推荐奖助金. 皇冠电子游戏官方入口的工作人员随时可以协助捐助者确定有价值的项目, 评估申请人的经济能力及其对额外资金的需求, assessing program quality and monitoring grants from a supporting organization to ensure the money is used as intended by the donor.

问责制: 支持组织的财务记录纳入皇冠电子游戏官方入口年度审计. 皇冠电子游戏官方入口 staff fulfills all state and federal reporting requirements.

           
• 支援机构服务
           
• Articles of incorporation and bylaws used to establish a supporting organization
           
• Basic supplies, telephone, mail service, office equipment. 会议空间. Staff for board meetings; including minutes and follow-up. 文件，定制的文具和信封. 通讯、小册子和报告.
           
• 向州和国税局提交的文件
           
• D&O责任保险
           
• 邮件列表和其他电脑记录
           
• Reviewing grant proposals and making recommendations to the Board
         

无需填写表格. 致电或发电子邮件皇冠电子游戏官方入口获取更多信息.

This all-purpose fund offers the greatest flexibility in dealing with Chariton County’s most pressing needs as conditions change over time. Donors to this fund believe that the Community Foundation staff knows our community and can best determine how to improve Chariton County's quality of life.

A contribution to the Community Investment Fund also reflects the donor's faith in the community foundation’s stewardship and public accountability. The donor believes in the foundation’s structure – that its diverse board of community leaders will ensure the donor’s money is spent wisely and compassionately.

无需填写表格. 致电或发电子邮件皇冠电子游戏官方入口获取更多信息.  Or, 您可以使用我们方便的在线信息申请表向皇冠电子游戏官方入口索取更多信息.

皇冠电子游戏官方入口 has helped organizations develop or better manage a permanent endowment. One of the more significant activities of the Foundation is asset management. 通过设立指定基金, 非营利组织, federations and/or associations can access the Community Foundation’s diversified portfolio managers on a cost-effective basis. 指定基金还保护这些资产不受债权人不利于本组织的判决的影响. 指定基金的一个同样重要的方面是，它解除了该组织的董事会, which may not have members with financial management experience, 资产的财务管理. All organizations with Designated Funds will be linked to this website.

Decide how you would like to make the contribution to establish the fund.  You can contribute cash, securities or other property valued at $5,000 or more.

为你的基金选择一个名称. 你还是用自己的名字吧, the name of a family member or one that focuses on the fund's intent.

指定继任者顾问, 比如你的孩子, who can make grants from the fund after the death of the donors.

完成并签署一份简单的隶属关系文件.

在基金成立时以及向基金提供额外捐款时，可获得税收减免.

一旦你的基金成立，你可以:

           
• 在任何时间以任何美元金额加入基金. 寻找给予的方法.
           
• 指定如何确认奖助金的支付-是否以基金的名义或匿名.
         

通过皇冠电子游戏官方入口设立基金有什么好处?

Whether your giving capabilities are modest or monumental, 皇冠电子游戏官方入口可以定制一个具有持久价值和影响力的个人基金账户. Grants made from each component fund are given in the fund’s name to 非营利组织 located anywhere in the U.S.

和其他国家的同行一样, the 查里顿县皇冠电子游戏官方入口 is a fully tax-exempt public charity formed to serve a wide range of donors concerned about quality-of-life issues, 在当地和全国范围内.

皇冠电子游戏官方入口 is governed by a cross section of Chariton County leaders, and our funds are currently invested with a diverse group of money managers. 年费为1美元.5% is charged quarterly against each fund’s asset balance. 投资管理费目前为1.每年5%.

Donors receive a quarterly statement reflecting that quarter’s beginning balance, 投资收入, 升值(或贬值，由市场决定), 贡献, 拨款及结余.

奖助金程序如何运作? 谁受益?

学校, 教堂, 医院, 博物馆, 管弦乐队, 歌剧, theaters and parks are some of the beneficiaries of donor-advised grants. Grants are processed monthly on the basis of donor recommendations. 在建立一个基金帐户后，捐献人使用一页的表格来推荐每一个奖助金奖项. Grants are restricted in only two ways: the recipient must be a nonprofit organization and the donor may not benefit from the funds awarded.

皇冠电子游戏官方入口的优势是什么?

税收优惠 -- Gifts and bequests made to 皇冠电子游戏官方入口 result in a charitable tax deduction of up to 50% of adjusted gross income for cash gifts and up to 30% for property gifts, 相比之下，税收减免只有30%和20%, 分别, 私人基金会.

简单 -- A gift creates a "charitable savings account" and the 投资收入 from the account can be used to make grants to other 非营利组织.

效率 与私人基金会不同，它没有启动成本、年度国税局申报或消费税. Plus, 皇冠电子游戏官方入口 fulfills the associated fiduciary responsibilities for the donor.

持久性和连续性 ——因为他们可以为自己的基金任命顾问, 捐赠者可以让家庭成员参与慈善事业, 从而传递了“慈善基因”."

灵活性 -- The Community Foundation is cognizant of changing conditions within the nonprofit sector in the Chariton County community and can be consulted in directing grants to qualified organizations that best meet the donor’s goals.

识别 -- -每个奖助金转递信都将捐赠人的基金帐户作为奖助金的来源. 在捐赠者希望匿名的情况下, the 查里顿县皇冠电子游戏官方入口 will honor the donor’s wishes.

给予的方式

Tax deductible gifts to create or add to a fund at 皇冠电子游戏官方入口 may be made in many forms:

           
• 现金 捐献人在捐款当年，每一笔建立或增加基金的捐献，都将获得全额的税收减免. Philanthropic decisions can be made at the donor’s discretion, 使用一个简单的拨款推荐表格, which is presented to the 皇冠电子游戏官方入口 Board of Directors for review.
           
• 有价证券 -- Funds are often created or increased with appreciated securities – stocks or bonds that are now worth more than when they were acquired. 可以避免缴纳资本利得税, and the donor receives the maximum allowable tax deduction for the full market value of securities when the contribution is made.
           
• 慈善遗赠 -- Any portion of an estate’s assets may be designated for the creation or enhancement of a fund at the 查里顿县皇冠电子游戏官方入口. The fund continues doing good work in the donor’s name through a permanent legacy of philanthropy – carefully managed and handled by 皇冠电子游戏官方入口 according to the donor’s directions.
           
• 人寿保险 -- 皇冠电子游戏官方入口 can be named as the beneficiary of life insurance policies, 捐款人可以立即获得税收减免, 通常以等于现金交付价值的金额支付. 社区的需要将以捐献人的名义和在捐献人确定的基金范围内得到满足.
           
• 其他资产 -- Almost any asset can be contributed to create a fund. Community foundations have been successful in creating funds with assets such as:
         

           
• 限制性证券(144股或145股)
           
• 非公开交易证券
           
• 房地产
           
• 家族有限合伙企业的利益
           
• 慈善剩余信托(年金或信托)
           
• 慈善领导信托
           
• 私人基金会的转换
           
• Distribution of a private foundation’s 5% giving requirement to a 皇冠电子游戏官方入口 fund
           
• Designating 皇冠电子游戏官方入口 as beneficiary of an IRA and/or 401K plan