Cash gifts are deductible for federal income tax purposes up to a limit of 50 percent of your adjusted gross income, 如果你列出扣除项目. 当现金礼物超过这个限制, you may carry over the excess deduction for up to five additional years.

你可以选择赠送升值的股票, bonds and/or mutual fund shares that you have held for more than one year. You will pay no capital gains tax on the transaction. 也, you will be able to claim a federal income tax charitable deduction for the full, 的增值价值 the securities, up to 30 percent of your adjusted gross income. 如果礼物超过这个限制, you may carry over the excess deduction for up to five additional years.好处取决于礼物的类型, but all life-income gifts have the following attractive features:

• income for life or a term of years is paid to you and/or to another beneficiary, such as a spouse;
• 收入的增加, if a gift is made to fund a life income plan that produces a higher yield than the donated asset is producing;
• an immediate federal income tax charitable deduction is available for a portion of the value of the gift; and
• 对资本收益的优惠待遇, if the asset given is in the form of securities or real estate that have appreciated in value. 

A charitable lead trust gives you the opportunity to simultaneously generate benefits for you, 你的家人, 约翰霍普金斯大学. 你把财产转移给信托, which pays a percentage of the value of the trust assets to 约翰霍普金斯大学. 信托期限届满时, 剩余资产, 包括任何资产增值, return to either you or your designated heirs at greatly reduced gift-tax and estate-tax rates. 这取决于信托的结构, 你可能会被允许缴纳所得税, 赠与税或遗产税慈善扣除.

You may want to make a substantial gift to 约翰霍普金斯大学, but feel you cannot afford to lose the annual income produced by an asset. 我们的终身收入捐赠计划, which includes charitable gift annuities and charitable remainder trusts, offers ways to make a gift while also providing an income for your lifetime or for a term of years.

好处取决于礼物的类型, but all life-income gifts have the following attractive features:

• income for life or a term of years is paid to you and/or to another beneficiary
• 收入的增加, if a gift is made to fund a life income plan that produces a higher yield than the donated asset is producing
• an immediate federal income tax charitable deduction is available for a portion of the value of the gift
• 对资本收益的优惠待遇, if the asset given is in the form of securities or real estate that have appreciated in value.

Bequests via qualified retirement accounts are particularly appealing since these assets are among the highest taxed assets in your estate. Non-charity beneficiaries would generally have to pay income tax on distributions, and these accounts may be subject to estate taxes and generation-skipping taxes. 税收总额可能超过80%! A charitable estate designation for 约翰霍普金斯大学 is a tax-free benefit for our future.

以确保你的愿望得以实现, please contact us for suggested bequest language and for other information 最后确定遗赠计划之前.

Almost any kind of real property can be used to make a gift to 约翰霍普金斯大学: a primary residence, 假期回家, 农场, commercial building or an undeveloped parcel of land. 礼物可以是直接的, 提供终身收入的礼物, create a life estate (contribute a residence now and reside in it for the rest of your life) or bequeathed. Gifts of real estate provide many of the same benefits as other assets: charitable deductions, 避免资本利得, 减免赠与税和遗产税, diversification and the opportunity to reach your charitable goals and financial goals.

The term "bequest" usually refers to a statement in your written Will of your wishes to provide charitable funding for Hopkins after your death. 这也很常见, 然而, to provide similar charitable designations through a retirement plan or IRA, 人寿保险, revocable and irrevocable trusts – even government savings bonds. Your bequest can be unrestricted or restricted to a specific purpose such as a scholarship endowment, 专门研究的部门或领域.

Bequests via qualified retirement accounts are particularly appealing since these assets are among the highest taxed assets in your estate. Non-charity beneficiaries would generally have to pay income tax on distributions, and these accounts may be subject to estate taxes and generation-skipping taxes. 税收总额可能超过80%! A charitable estate designation for 约翰霍普金斯大学 is a tax-free benefit for our future.

以确保你的愿望得以实现, please contact us for suggested bequest language and for other pertinent information, 最后确定遗赠计划之前.