Article Archives: 2019

Posted by: Rick Cooley

Qualified Opportunity Zone (QOZ) investing has been a hot topic in the financial press this year. As 2019 draws to a close, we’ve rounded up the facts and the lessons learned from QOZs and explained them below. Important deadlines are fast approaching, so if you’re planning to invest, it’s best to act on it soon. […]

This is an article on tax deductible options for giving overseas. To read it in English, click here. 近年来,越来越多美国纳税人对国际捐赠逐渐产生了浓厚的兴趣。因此,许多慈善机构希望帮助有海外捐赠意愿的纳税人,让他们了解如何使海外捐赠符合美国的减税优惠。 有些捐赠人希望向国际上受自然灾害影响的受难者伸出援助之手;有些人想致力于解决不发达地区的贫困问题;还有人则希望帮助生活在医疗条件相对落后地区的人们预防和治疗各种疾病。众所周知,美国是一个移民国家。许多在美国工作和生活的人本身都出生在异国他乡,而他们都时刻牵挂着自己的家乡和亲友,并希望能参与一些服务于家乡的慈善事业。 相对而言,国际捐赠的税收优惠政策管理更加严格。自2017年税改以后,慈善捐赠的免税上限被提高了。这给高收入人士的国际慈善事业提供了更多的税收减免,从而也吸引了更多人为慈善做出贡献。 这里我们介绍四种可以让捐赠人达到国际捐赠目的,并同时符合慈善税收优惠政策的有效渠道。 1. 直接向国外慈善机构捐赠 一般来说,美国联邦法律要求接受慈善捐赠的机构(501(c)(3))必须在美国境内注册。因此,直接向海外慈善机构捐赠通常不能享有减税优惠。然而,加拿大、墨西哥和以色列这三个国家与美国有相关的税务协定。部分位于这些国家的慈善机构是被美国税务局认证的非盈利组织,因此享有501(c)(3)的税务优惠。如果捐赠人在这三个国家有收入来源,并向这些国家认证的慈善机构提供捐款,那么捐赠人可以享有一定的税收减免。 2. 向DAF捐赠 Donor Advised Fund(DAF)是由非盈利机构监督的慈善投资基金,在这种基金捐赠方式中,捐赠人对于捐赠基金的发放具有一定的控制权。有一些非盈利机构(比如 United Way International, Charities Aid Foundation America, 和 the International Community Foundation)专注于在捐赠人的建议下进行国际慈善捐赠活动。 一般而言,向一个不符合美国政府501(c)(3)税务减免特例的国外机构捐款,并希望获得美国税收优惠,需要通过非常严格的审核程序。这类审核程序由DAF基金的非盈利监督机构来实施。捐赠人在向DAF捐赠的同时,就能直接享受到美国的税务减免优惠政策。捐款人可以在捐赠完成后的任何时间提出基金如何使用的建议。基金的监督机构则需要监督所捐赠的资金只使用在合法的慈善活动上,并保证他们不违反反恐和反洗钱的相关条例。对于捐赠人来说,他们只需要挑选一个合法称职,经验资深的基金监管机构。如果基金的监管机构不能严格审查资金的使用,美国税务局有可能把捐赠给基金的捐款列为个人国际捐款,而捐赠人则会失去减税的福利。 3. 捐赠给国外慈善组织在美国的联谊机构 许多国外的慈善组织在美国有相应的联谊机构,例如 American Friends of the Paris Opera, the American Friends […]

Posted by: Mitch Hansen

As fraud schemes grow more sophisticated, the methods to combating them must evolve to meet the challenges. The Association of Certified Fraud Examiners recently released the results of a study they conducted on how organizations are using technology as part of their anti-fraud initiatives. The report is based on a survey which polled a wide […]

Posted by: Maria Keating

Earlier this year, Oregon enacted a form of gross receipts tax that will apply to taxpayers in addition to the state’s income tax. The voters had 90 days to reject H.B. 3427 through their referendum power provided by the Oregon constitution. A similar bill was turned down previously, but due to several potential reasons, the […]

Posted by: Mike Nurse

As we approach International Fraud Awareness Week (November 17-23, 2019), it is a great time to review the basics of occupational fraud and why fraud awareness is especially important for not-for-profits. Occupational fraud is any fraud committed against an organization by its own officers, directors, or employees. This article addresses why not-for-profits are frequently vulnerable […]

这是一篇关于如果通过合法手段,使国外捐赠符合美国税收减免的文章。 阅读中文版本,请按这里。 International giving is picking up steam among U.S. taxpayers. As such, there is an increasing need for philanthropic advisors to help U.S. taxpayers understand how they can make tax deductible charitable contributions to overseas causes. For some domestic donors, it’s the desire to help the people affected by international disasters. Others want to […]

Posted by: Julie Eisenhauer

Effective inventory management and menu pricing are common challenges for owners of restaurants of all sizes. To be successful, owners must manage expenses, monitor cost fluctuations, improve ordering processes and respond with timely menu price increases. Preparing a profit and loss statement, and understanding how to interpret the results of the statement, provides an owner […]

Posted by: Julie Eisenhauer

As we approach the year’s end, this is a good time to consolidate plans for next year. For the hospitality industry, the Lodging Conference kicks that process off. I recently attended the 25th annual Lodging Conference, where hotel owners and executives meet to strategize and learn about development, finance, management and operations.  I returned with […]

Posted by: Victoria Kitts

Has your organization completed an enterprise risk management assessment? Your external auditors may ask this question, and you may wonder why. Your financial statements are audited annually by an independent audit firm. You have insurance policies in place, including insurance that covers cyber-attacks. Your staff keeps current on the list of federal, state, and local […]

In July of 2018, the IRS issued Revenue Procedure 2018-38. This new procedure reduced donor disclosure requirements on all organizations exempt under Internal Revenue Code §501(a), other than §501(c)(3) charities; §501(c)(7), (8), and (10) organizations accepting gifts for charitable purposes; and §527 political action committees. Thus, for all other tax-exempt organizations, the contributors’ names and […]

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