给那些有慈善倾向的人, now is a good time to consider making a multi-year charitable contribution to a donor-advised fund (DAF) that can in turn be distributed over multiple years. First some background on why these are more popular and how it may work for you.



作为简短的复习, it only makes sense to itemize deductions if your total deductions are above the standard deduction. 对大多数人来说, 他们的总扣除是加上他们的州, 当地的, 和房产税, 房屋抵押贷款利率, 和慈善捐赠. 随着新税法今年生效, 标准扣减额几乎翻了一番,达到24美元,已婚夫妇共同申请(或26元),如果你和你的配偶年龄在65岁以上,则为600英镑). 随着这种增长, 演绎状态的能力, 当地的, 房产税的上限为10美元,000. Unless you have a large mortgage and pay a significant amount of mortgage interest, 今年你可能不会一一列出. 也就是说,除非你有慈善的倾向.


这是弗雷德的一个例子 & 已经还清了房贷的薇玛

  • 2018年税务表A中的扣除额
  • State, 当地的, 和房产税: $10,000 (capped – last year they were able to deduct $38,000)
  • 住房抵押贷款利息:0美元
  • 2018年捐给慈善机构的礼物:1万美元
  • 总扣款:20000美元


Current conclusion: They will not itemize for 2018 as their total deductions are less than the $24,000标准扣除. 对弗雷德 & 让薇玛看看他们的捐款是否能带来税收优惠, they would need to increase their charitable contribution by at least $4,捐款总额为14美元,000 for the year to get above the standard deduction and be able to itemize.

这就是捐助者建议基金可能有意义的地方. 但首先……



A DAF is a flexible and tax-efficient way to give to charity. You would set up a DAF account initially with a lump sum gift and then could gift out of your DAF account to any IRS-qualified charity at any time. The key point to understand is that your initial gift is deducted from your taxes in the year it is given (say 2018), yet you do not need to give that entire amount to charity that same year. 例如, you can deposit 3 years’ worth of planned donations this year, 以今年的扣除额为例, yet give annually like you normally would over the next 3 years. However, you would be giving from your DAF account and not from your checkbook.



Using the example above, say Fred and Wilma give to The Rotary Foundation $10,000 every year. They could bunch three years’ worth of planned future contributions now. They would take the entire $30,000 charitable deduction off their taxes and itemize this year. 在未来几年内, they would take the standard deduction instead of itemizing as they couldn’t claim those year’s charitable gifts because they already applied to 2018. However, they are still able to give to Rotary from their DAF each of the next three years. The Rotary received their pledged donations as usual with no interruptions.



  • State, 当地的, 和房产税: $10,000 (capped – last year they were able to deduct $38,000)
  • 住房抵押贷款利息:0美元
  • 2018年捐给慈善机构的礼物:3万美元
  • 总扣款:40000美元


Result: They will itemize for 2018 as their total deductions are greater than the $24,000标准扣除. In 2019, 他们的总扣除额只有10美元,从000年国家, 当地的, 和房产税 because they ‘accelerated’ their charitable gift (from a tax perspective) in 2018. 因此,他们将在2019年采取标准扣除.



  1. Making any charitable gift in the form of securities instead of cash is advantageous because it allows you to avoid recognizing capital gains taxes. 你也可以用捐赠基金来做同样的事情. Donate to it shares of stock (or other investments) with a low-cost basis. You are able to recognize the current market value of the holding at the time of gifting on your tax return and avoid paying the capital gains tax.
  2. 如果你已经完成了2018年的慈善捐赠, 今年设立了DAF,计划在2019年进行捐赠, 2020, and beyond so that you’ll get to deduct even more off your taxes.
  3. 你可以把DAF账户投资于股票市场. All the investment growth just means you can direct more money to the charities that you support. There are no annual required distributions from a DAF like there are with a private foundation.
  4. One thing that I believe intimidates families when setting up a DAF is concerns on ease of use. 我们很多客户都在嘉信理财设立了DAF. They have all commented on how easy it is to look up charities and make gifts. You can even set up an automatic payment from your DAF so that you can avoid writing weekly checks to your church, 例如.


这里有很多信息. We are happy to discuss whether a DAF could make sense for your situation so that you can review the concept with your tax professional. 如果您有任何问题,请打电话或发邮件.

关于作者: 亚历克斯·珀金斯

Alex是hg1088开户, LLC的财富顾问. After a successful career in management consulting where he helped business executives solve their corporate challenges, he decided to pursue a passion in helping families and individuals on the personal side. Alex now enjoys helping his clients answer their most pressing financial and life questions, 通过一个全面的, 循证财富管理方法.