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Benefits of Giving to Charity

Citizens of the United States have been making charitable gifts at a record pace. According to Giving USA Foundation, Americans gave more than $308 billion to charity in 2008 alone, the second-highest amount ever (trailing only 2007's record total of $314 billion.) There are many reasons people and businesses give to charity. The arts, educational institutions, religious organizations or environmental causes are a few examples of charitable gift recipients. However, it is important to realize that charities are not the only entities that benefits from gift giving. Gifts reward the givers with great financial benefits that can lead to financial gain.

Tax deductions set forth in the Internal Revenue Code are a primary benefit of charitable gift giving. The Code provides income tax deductions (subject to limitations that are based on the giver's adjusted gross income), as well as estate and/or gift tax deductions. Additional benefits include a reduction, or even elimination, in capital gains, a retained income stream, and, of course, the psychological benefit of knowing the money is being put to good use.

Certain gifting techniques, often referred to as split-interest gifts, can be utilized to benefit the donor, his or her family, and the charity all through a single plan.


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