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INDUSTRY INSIGHT Financial Focus SpoNSoReD CoNTeNT You Can Still Gain Tax Benefits from Charitable Donations L ike most people, you probably know several organizations worthy of your philanthropy, and you may well have contributed to them, perhaps on an annual basis. In the past, when you’ve made charitable donations, it’s been a win-win: You were able to provide support to a worthy organization and you received some valuable tax benefits. But with the passage of the new tax laws, things may have changed considerably for many people. Are there still tax benefits to making a charitable donation? Here’s some background: Previously, you may have been able to deduct your charitable donations if you itemized deductions on your income tax return. So, for example, if you were in the 25 percent tax bracket and you gave $1,000 to a qualified charity, you may have been able to deduct $250. But under the new tax laws, the standard deduction is almost doubled for 2018, to $24,000 for joint filers, and $12,000 for single filers. As a result, far fewer people are likely to itemize their deductions. If you’re in this group, you may find that you have less incentive, at least for tax reasons, to make charitable gifts. Even if you aren’t 70 ½ yet, you might still gain some tax benefits from certain types of charitable donations. When you itemized, and you donated appreciated stocks, you were generally allowed a charitable deduction for the full fair market value of the stocks on the date of the transfer, even if your original cost was only a fraction of that value. Now, if you don’t itemize, that charitable contribution is not deductible, but you can still avoid the capital gains taxes you’d have to pay if you sold the securities, rather than donating them. Finally, you could name a qualified charity as a beneficiary of your IRA or 401(k). This can allow the assets to pass free of income tax to the charitable group. Given the increased standard deduction resulting from the new tax laws, many charitable groups are worried about the potential loss of contributions. Nonetheless, as we’ve seen, you can still find ways to get some tax benefits from your own charitable gifts. And you’ll still get the same satisfaction from supporting a good cause. This article was written by Edward Jones for use by your local Edward Jones Financial Advisor. Edward Jones, its employees and financial advisors cannot provide tax or legal advice. You should consult your attorney or qualified tax advisor regarding your situation. However, receiving a tax deduction is not the only tax benefit of making a charitable gift. If you own an IRA and you’re 70½ or older, you generally must start taking withdrawals – technically called required minimum distributions, or RMDs – from your traditional IRA. (Roth IRAs are not subject to RMDs until after the death of the owner.) If instead of withdrawing the money, the IRA owner decides to transfer the funds directly to a qualified charity, the distributed amount can be excluded from the IRA owner’s income. So, in effect, you can get a sizable tax benefit from your generosity. In fact, you may be able to move up to $100,000 from your IRA per year to an eligible charity and have it count as your RMDs, even if the amount donated is more than the required minimum withdrawal. Matt Dudkowski, AAMS® Matt Dudkowski, AAMS® | Financial Advisor | 1007 Mt Royal Blvd. Pittsburgh, PA 15223 | 412.487.3300 Financial Advisor [email protected] | www.edwardjones.com . Matt Dudkowski has been 1007 Mt Royal Blvd a financial advisor with Edward Jones since 2002, serving individual investors in the Pittsburgh area from his Shaler Township office. In January of 2015, Dudkowski accepted an invitation Pittsburgh, PA 15223 to 412-487-3300 become a limited partner with the firm. Since joining Edward Jones, Dudkowski has obtained the professional designation of AAMS®. Prior to Edward Jones, Dudkowski, as a CPA, worked at the H.J. Heinz Company, and at Ernst & Young LLP. He currently serves on the board of directors for Keystone Wellness Programs, a local nonprofit organization. A native of Butler County and a graduate of the University of Notre Dame, Dudkowski resides in Gibsonia with his wife, two sons and daughter. Continued on next page > Matt Dudkowski has been a financial advisor with Edward Jones since SHALER 2002, serving individual investors in the Pittsburgh area from his Shaler Township office. In January of 2015, Dudkowski accepted an invitation to ❘ FALL 2018 9