来自个人退休账户(IRA)的礼物

为70岁半及以上的个人提供特别的礼物机会.

您的个人退休帐户的捐赠(合资格慈善分配)

如果你是70岁半或以上，有一个传统的个人退休账户, you are eligible to make a tax-free donation directly from your IRA to the 美国心脏协会 called a Qualified Charitable Distribution (QCD). 一般来说, these gifts are tax-free and can be a smarter way to support 美国心脏协会 this year.

适用于72岁及以上的老年人, Qualified Charitable Distributions can count towards your required minimum distribution, 让你用你的个人退休账户来支持心脏健康的生活, 明天, 为子孙后代.

多亏了遗产IRA法案, 每年合资格慈善捐款上限为100元,000现在是直接捐赠给慈善机构的索引. Individuals age 70½ or older are permitted to make distributions from their IRA directly to charity and avoid reporting of the income.

美国心脏协会与自愿，方便您从个人退休账户中捐款.

好处

这是一种产生影响的节税方式. Because the distribution isn’t taxable income, it’s effectively a charitable deduction.
You can direct your gift to a specific fund or purpose within the 美国心脏协会.
The distribution can count towards your annual required minimum distribution (RMD) for those 72 and older.
It’s a special opportunity for individuals aged 70½ and older to give up to $100,00 annually.

它是如何工作的

Notify your IRA custodian to make a direct transfer of the gift amount from your IRA to the 美国心脏协会. Or simply make your gift quickly and securely using our online platform.
Obtain a written acknowledgement from the 美国心脏协会 (different from a tax deduction receipt) to benefit from the tax-free treatment.

准备好开始了?

帮助你制作礼物的资源

Learn more about Qualified Gift Distributions and why they are a great way to give.

下载我们的 Legacy IRA Act单页(PDF)
阅读有关美国心脏协会's role in leading the advocacy efforts to get the Legacy IRA Act passed
审查自愿的合格慈善分配简要指南

捐助者焦点:查尔斯和黛比厄尔

11 years ago, Charles and Debbie Earl became proud grandparents of twin baby girls, Abby and Emmy. 艾比出生时很健康. 艾米出生时，大拇指大小的心脏上有个洞. 刚出生几天，她就接受了第一次心脏手术. 五个月后，她又需要一个. “We knew the road ahead of her was going to be a rough one,” said Debbie. 那就是伯爵们, who had been making occasional donations to the 美国心脏协会 since Charles had his own experience with 心 disease and suffered a 心 attack a few years prior, decided to make a more significant financial commitment to benefit people with 心 disease.

Among other gifts, the Earls began making annual contributions through their retirement accounts. These annual qualified charitable distributions (QCDs) are tax-efficient, 算入他们每年所需的最低分配. 因为QCD可以直接用于特定的基金或目的, it’s allowed the Earls to know their money is supporting research that could one day benefit Emmy and others with her condition. “我们想给艾米最好的生存机会, 在我们心中, the best way to do that was to give to the 美国心脏协会 for research specifically dedicated to pediatric cardiovascular health so she and others could benefit from it.”

额外的信息

转移你的礼物

Please notify the 美国心脏协会 before you transfer your gift so we can identify it when it’s received and send you the proper acknowledgment that’s required to count your gift toward your RMD.

检查 – please have checks for Qualified Charitable Distributions mailed to: 美国心脏协会, 收信人:税务局, 格林维尔大道7272号.德克萨斯州达拉斯75231

现金转移 -请致电888-2227-5242联系客服代表.

Stock or mutual fund transfer from your IRA as a qualified charitable distribution ——访问心.org/stockgifts and select Stock or Mutual Funds (as applicable) to receive full transfer instructions to make your gift.

在线表单 -你可以在自愿.com/QCD/Heart. You may also print blank forms to complete by hand or use to handle by phone with your financial custodian.

遗产IRA法案

遗产IRA法案，作为安全法案的一部分.0 of the Consolidated Appropriations Act which passed in December 2023, created new charitable gift planning opportunities for donors starting at age 70 ½. Individuals who meet the age requirements can now make qualified charitable distributions up to $100,每年从一个或多个传统个人退休账户中直接捐给慈善机构. 遗产IRA法案 also expanded the definition of qualified charitable distributions to allow IRA owners to make a one-time distribution of up to $50,000美元用于慈善捐赠年金或慈善剩余信托.

了解更多有关慈善捐赠年金的资料

适合任何年龄

无论你的年龄, you can name the 美国心脏协会 as the beneficiary of all or a percentage of your IRA and it will pass to us tax-free after your lifetime.

了解更多指定受益人的资料(PDF)

了解更多信息

If you have any further questions about the benefits of IRA giving, please email (电子邮件保护) 或致电888-2227-5242.