Office of Estate and Gift Planning

Make a gift through your 爱尔兰共和军 starting at age 70½.

At age 72, you’re required to start taking a minimum distribution from your 爱尔兰共和军. 但是，从70岁半开始，你可以直接向慈善组织捐款. These donations are called Qualified Charitable Distributions (QCDs), and each eligible individual can give up to $100,000元/年. This is a smart way to give, as QCDs are not taxed. 72岁以后，qcd可以用来满足你每年的最低分配要求.

Reduce taxes for your heirs with one simple beneficiary change.

Many donors include charitable gifts to Pacific in their estate plans. One tax-smart strategy is to designate Pacific as a beneficiary in your 爱尔兰共和军, 401(k), 或者403(b)账户, 或者从你的退休账户中指定一笔慈善捐赠给太平洋，作为你遗嘱或信托的一部分. 从退休账户中指定一笔慈善捐赠可以让你的继承人收到其他的, non-taxable assets from your estate, which can save them income taxes. 

Leverage “bunching” or use a Donor Advised Fund (DAF) to give annually.

If your total itemized deductions are less than $13,850 (for single filers) or $27,700 (for married couples filing jointly), 你可以在2023年将2023年和2024年的慈善捐款“捆绑”在一起，以超过2023年的标准扣除额. 然后，您可以在2023年的纳税申报表上列出扣除项目，并采取2024年税收的标准扣除. 这种策略可能会产生比两年标准扣除额更大的一次性扣除额.

利用通货膨胀.

As we continue to experience rising costs, your own assets may be increasing in value. 考虑用非现金资产而不是现金来做年终慈善礼物. Appreciated assets like stocks create two tax benefits: You’ll offset capital gains, and you’ll receive a charitable deduction on your tax return.

Take advantage of higher interest rates.

利率上升了，但慈善捐赠年金（CGA）的年支付率也上升了. 当你通过太平洋建立CGA时，你可以锁定这些较高的利率一到两辈子. This type of gift pays you or a loved one income for life, and the higher rates create a larger charitable deduction. 通过使用增值资产而不是现金来建立CGA，使你的税收优惠加倍.

每年博彩平台网址大全遗产和礼物规划办公室都会收到许多关于如何开始遗产计划的咨询, 请哪位律师？, how to save taxes and ways to provide for loved ones.

我们的学生受益匪浅，因为慷慨的捐赠者花时间将太平洋纳入他们的计划. 本指南是我们说“谢谢”的方式，我们希望它能帮助您找到合适的律师并为咨询做好准备.

不花钱的礼物

Gifts that Increase Income and Reduce taxes

房地产礼品

通过爱尔兰共和军进行慈善捐赠

遗产规划手册

意向书

Sample Wording for Will and Living Trust Bequests

1. 无限制的遗产
   我/我们, [法定全称], (县, State] give and bequeath 博彩平台网址大全, 位于斯托克顿，根据加利福尼亚州法律成立的非营利性501(c)(3)公司, 加州, $__________________美元（或我的遗产或财产说明的____%）, to be used as the University may direct.

2. Bequest for Unrestricted Endowment
   我/我们, [法定全称], (县, State] give and bequeath 博彩平台网址大全, a non-profit 501(c)(3) corporation, organized under the laws of the State of 加州 and located in Stockton, 加州, the sum of $____________________ dollars (or ____% of my estate), 作为大学奖学金捐赠基金的一部分进行投资和保存.

3. 不动产遗赠
   我/我们, [法定全称], (县, State] give and bequeath 博彩平台网址大全, 位于斯托克顿，根据加利福尼亚州法律成立的非营利性501(c)(3)公司, 加州, 所有描述为_________________________________（插入财产地址）的无产权不动产及其附属设备, for the use and benefit of the University [or state purpose here].

4. 剩余的条款:
   我/我们, [法定全称], (县, 剩下的都给我, 残留, and remainder of my/our estate, (真正的, 个人的和混合的], 不管是什么性质的, 无论在哪里, 博彩平台网址大全, 位于斯托克顿，根据加利福尼亚州法律成立的非营利性501(c)(3)公司, 加州, to be used as the University may direct [or state purpose here].

5. Bequest for Restricted Endowment 奖学金s:
   我/我们, [法定全称], (县, 州]给__________[州特定学校或单位]_______在博彩平台网址大全, 位于斯托克顿，根据加利福尼亚州法律成立的非营利性501(c)(3)公司, 加州, $________________ (or ____% of my estate), to [establish or enhance] “The _______________________ Endowed 奖学金. 该基金将用于建立或加强我在博彩平台网址大全捐赠协议中概述的奖学金或奖学金. *Note: restricted endowments must be accompanied with a gift agreement, please contact the Office of Estate and Gift Planning to assist you with this step.

6. 受益人名称变更表：将配偶列为主要（第一）受益人和博彩平台网址大全, 位于斯托克顿，根据加利福尼亚州法律成立的非营利性501(c)(3)公司, 加州 as secondary (contingent) beneficiary.

   退休账户遗赠指定：受益人是我的配偶，只要他/她在我去世后. If my spouse does not survive me, 我把我在____________的退休账户的___%捐给了博彩平台网址大全, 位于斯托克顿，根据加利福尼亚州法律成立的非营利性501(c)(3)公司, 加州, to be used as the University may direct [or state purpose here].

   **请在“博彩平台网址大全”后面加上适当的学校名称，以便直接向特定学校提供支持, 单元或程序. For Example: 博彩平台网址大全, McGeorge School of 法律

   博彩平台网址大全’s TAX ID #94-1156266

的遗嘱的附录, 要有效, must be signed in the presence of witnesses, and the original should be placed with your other valuable papers. A copy can go to your lawyer and a copy 博彩平台网址大全.

感谢您有兴趣向博彩平台网址大全捐赠股票或共同基金. We are grateful for your support! 给予升值的有价证券有两个显著的好处：第一, 这样的捐赠创造了一项相当于被捐赠证券当前公平市场价值的所得税慈善扣除. 第二个, 此类赠与通常允许赠与人避免因赠与的证券价值增值而缴纳的资本利得税.

During normal business hours please contact Advancement Services at 209-946-2202.  

在你的顾问工作中, 你重视专业精神, 正直诚实, taking the utmost care when serving your clients.

作为一个非营利组织, 博彩平台网址大全与您的价值观相同，在帮助我们的捐赠者计划慈善捐赠时也同样小心翼翼.

We believe that charitable planning is a process that ideally involves the donor, 专业顾问, and our gift planning staff — all working together to arrange the best gift possible. 我们的开发团队训练有素，在所有战略慈善工具的应用方面都很熟练.

209-946-2775 or legacy@mdm56.net. 

博彩平台网址大全的教职员工一直坚定地支持这所大学的承诺，即提供由最高质量的教育工作者提供的丰富的文科和专业教育的结合. You are making a difference now, and have the opportunity to make a lasting difference for future generations.

教职员工向我们的校友和朋友展示了我们是有共同目标的人, 梦想, 优先考虑重视这所大学以及我们的工作对社区的贡献的人.

请和你的同事一起支持我们的大学，以及我们在学生生活中所做的贡献. Donations can be made in a variety of ways, and faculty and staff can designate for any school or department, or for scholarship purposes—simply tell us where to direct your support.

How do I add Pacific as a beneficiary on my TIAA Retirement Account?

1. 从参观 富达NetBenefits
2. Login or Register for online access if you have not already done so
3. 点击“帐户” & Benefits’ tab at the top left side
4. Select ‘Update Your Beneficiaries’ at the bottom right of the drop down menu
5. Select the account and ‘Manage’ under ‘Edit’ add the following information.
6. 完成所有栏位
   • Organization/Institution Name- University of the Pacific
   • 关系——机构
   • Date Organization/ Institution Established- 07/10/1851
   • 税号941156266
   • 国家-美国
   • Residential Address- 3601 Pacific Avenue, Stockton CA 95211
7. Update beneficiary percentages

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