• DAF就像一个慈善储蓄账户，由第三方管理.
• 你可以通过赠与不可收回的现金来建立DAF, stock, 或向赞助组织提供其他资产，如大伯明翰社区基金会(或您所在城市的社区基金会), or financial services companies like Schwab Charitable, Fidelity Charitable, or Vanguard Charitable.
• Your donated assets are invested and can grow tax-free.
• 你可以向符合条件的非营利组织(如365英国上市官网)推荐DAF的资助. The amount and timing are up to you.

您也可以选择在您去世后将365英国上市官网指定为您的DAF的慈善受益人, or designate others to carry on your legacy of giving.

• An easy, flexible, low-cost method of giving.
• 在捐赠当年获得慈善所得税减免.
• Have more time to decide which charities to support.
• Make additional contributions in installments over time.
• 贡献增值证券，并在不支付资本利得税的情况下全额扣除.
• 与建立私人基金会相比，daf通常是一种更具税收和成本效益的选择.
• 与私人基金会相比，daf的启动时间和成本都是最小的. Gifts to DAFs are generally deductible at fair market value. DAF不受私人基金会所面临的分配要求和某些消费税的约束.

1. 1. Complete this form.
   2. Download the printable guide for stock gifts here, or call 205-226-4909 to have us send it to you.
   3. Call your broker directly 指示将有价证券转移到365英国上市官网，然后通过电子邮件发送 [email protected] or call 205-226-4909 to let us know you’ve done that. Your broker will need this information:

   Account Name: Birmingham-Southern College
   Tax ID: 63-0288811
   DTC: #0226
   Account Number: Z44-101877
   Attention: FEG Investment Advisors
   [email protected] or 513-977-4400

• 将你持有一年以上的已增值的公开交易股票作为礼物，可能比捐赠现金提供更大的税收优惠.
• 你的慈善所得税减免等于股票的公平市场价值.
• 你可以避免支付资本利得税的任何增加的现值超过原成本的股票.
• 因为你是在转让所有权而不是出售股票, you may also save by not incurring brokerage fees.

• 美国国税局要求个人退休账户的所有者在达到一定年龄时开始每年从这些账户中提款. 你必须提取的金额是由你的年龄决定的, the amount you have saved in an IRA, and your life expectancy. These distributions must be made each subsequent year, 未能提取可能会导致本应提取的金额被处以罚款.
• 
  In 2019, the SECURE Act made major changes to the RMD rules. If you reached the age of 70½ in 2019, the prior rule applies, and you must take your first RMD by April 1, 2020. If you reached age 70½ in 2020 or later, 你必须在年满72岁后的每年的4月1日之前服用你的第一次RMD.

• Contact your IRA Plan Administrator to make your gift.
• 您的IRA资金将直接转入365英国上市官网，以帮助我们继续我们的使命.
• You can designate how the funds should be used.

• 通过向伯明翰南方大学捐赠IRA慈善展期礼物, you can satisfy your annual required minimum distribution.
• Avoid taxes on transfers up to $100,000 from your IRA to qualified charities, like Birmingham-Southern College.

• 请注意，IRA慈善展期礼物不符合慈善扣除的资格. 但是，因为你没有把这笔钱当作收入来收，所以你不会被征税.
• 这种捐赠机会只适用于某些类型的个人退休账户，通常是传统的或罗斯的. 其他退休计划，如401(k)和403(b)账户不能使用. However, 你可以从其他账户免税转移到个人退休账户, and then make a charitable rollover from there.
• If you are considering this type of gift, 一定要咨询你的专业顾问，以确认你的转学资格.

• It offers flexibility. A bequest is generally a revocable gift, 这意味着它可以根据你的情况或目标随时改变或修改.
• 它今天不花你什么钱，也不会影响你一生的现金流.
• You can designate how your bequest will be used, for a general or specific purpose, 这样你就能心安理得地知道你的礼物会被用来做你想做的事.
• You may save federal estate taxes. If you have a taxable estate, 遗产税慈善扣除可以抵消或消除遗产税, potentially allowing you to leave more assets to your family.

你的律师可以帮助你在遗产计划中包括给365英国上市官网的遗赠. 我们提供了一些基本的遗产语言，以帮助您和您的律师:

• Bequest of Specific Dollar Amount: I hereby give, 设计并遗赠________和No/100美元($ dollars)给伯明翰南方学院, a nonprofit organization located at 900 Arkadelphia Road, Birmingham, AL 35254, Federal Tax ID #63-0288811, for Birmingham-Southern College's general use and purpose.
• Bequest of Specific Personal Property: I hearby give, 设计并遗赠财产描述伯明翰南方学院, a nonprofit located at 900 Arkadelphia Road, Birmingham, AL 35254, Federal Tax ID #63-0288811, for Birmingham-Southern College’s general use and purpose.
• Bequest of Specific Real Estate: I hereby give, devise and bequeath all of the right, 位于伯明翰南方学院地址或财产描述处的不动产的所有权和权益, a nonprofit organization located at 900 Arkadelphia Road, Birmingham, AL 35254, Federal Tax ID #63-0288811, for Birmingham-Southern College's general use and purpose.
• Percentage Bequest: I hereby give, devise and bequeath ____ percent (___%) of my total estate, determined as of the date of my death, to Birmingham-Southern College, a nonprofit organization located at 900 Arkadelphia Road, Birmingham, AL 35254, Federal Tax ID #63-0288811, for Birmingham-Southern College's general use and purpose.
• Residual Bequest: I hereby give, devise and bequeath to Birmingham-Southern College, a nonprofit organization located at 900 Arkadelphia Road, Birmingham, AL, 35254, Federal Tax ID # 63-0288811, ALL OR A PERCENTAGE of the rest, 我财产的剩余部分将用于伯明翰南方学院的一般用途和目的.
• Contingent Bequest: If (primary beneficiary) does not survive me, then I hereby give, devise and bequeath to Birmingham-Southern College, a nonprofit organization located at 900 Arkadelphia Road, Birmingham, AL, 35254, Federal Tax ID # 63-0288811, 房产描述将用于伯明翰南方学院的一般用途和目的.
• Restricted Bequest:如果您正在考虑遗赠，但希望确保您的遗赠将用于特定目的, please let us know. 我们很乐意与您和您的律师合作，帮助您确定捐赠和实现慈善目标的方式，并精心设计语言来实现您的目标.
  • If you are making a restricted bequest, 我们建议您的律师包括以下条款，以便在伯明翰南方学院不再可能按照您最初的意愿使用您的礼物时给予伯明翰南方学院灵活性.
    • If, 在伯明翰南方学院董事会的判决中, 伯明翰南方学院将不可能使用这笔遗赠来完成这笔遗赠的具体目的, 伯明翰南方学院可以将这笔捐赠的收入和本金用于董事会确定的与我的遗赠的受限目的最密切相关的目的.

• Continue to benefit from these assets during your lifetime.
• You can modify or revoke the beneficiary designation anytime.
• Avoid potential estate tax on retirement assets.
• 你的继承人可以在税前基础上避免任何退休资产的所得税.
• 从遗产税减免中获得潜在的遗产税节省.

• If you leave your retirement assets to your heirs at death, more than 50 percent of those assets may be taxed. 你可能会考虑给你的继承人留一些资产，让他们获得更高的税基, such as real estate or stock, and give your retirement assets to a charitable organization, like 365英国上市官网.
• 如果您已经将365英国上市官网指定为您退休资产的受益人，请与我们联系. 我们要感谢你，感谢你的礼物，同时也要确保你的礼物一旦收到，就会按照你的意愿使用.

• You can make a significant gift with modest premium payments.
• 您可以随时修改或撤销受益人指定.
• 当您的保单所有权转让给365英国上市官网时，您可能会获得慈善所得税减免.
• If your policy is not fully paid up, 如果365英国上市官网拥有该保单，您也可以获得年度保费扣减.
• 如果您有兴趣向365英国上市官网赠送人寿保险, 请与我们联系，以便我们与您和您的专业顾问合作，确保学院能够接受该政策. 如果您有任何疑问或已将365英国上市官网指定为您的人寿保险受益人，请与我们联系. We would like to thank you and recognize you for your gift, 并确保你收到的礼物是按照你的意愿使用的.