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捐助者指導基金— 讓捐款更有彈性的新方法 Donor Advised Funds - a flexible way to give |
美國扶輪社員、扶輪和地區現在有一個創新的方式來支持扶輪基金會,以及他們指定的其他慈善機構—扶輪基金會捐助者指導基金(The Rotary Foundation Donor Adviser Fund,簡稱DAF)。透過DAF,不論是個人或扶輪相關團體皆可設立帳戶,然後將獎助金捐給基金會計劃或其他立案的慈善組織。U.S. Rotarians, Rotary clubs, and districts have a new, innovative way to support The Rotary Foundation and other charitable organizations of their choice - The Rotary Foundation Donor Advised Fund (DAF). Through the DAF, an individual or Rotary-affiliated group can establish an account and then award grants to Foundation programs or other approved charitable organizations.
要設立扶輪DAF,初次捐款金額必須達到至少2萬美元。現金、共同基金股份、股票、債券和其他有價證券都可以移轉至此一基金。此後的捐款額則須每筆至少1,000美元。以扶輪DAF為對象之捐款,一般而言皆符合美國所得稅減免的條件。扶輪DAF的基金運用方式則是以捐助者的建議為基礎,並經基金會同意後決定。每筆獎助金的最低發放金額則建議定為250美元。To set up a Rotary DAF, a minimum initial contribution of US$20,000 is required. Cash, mutual fund shares, stocks, bonds, and other securities can be transferred into the fund. Additional contributions must be at least $1,000. Contributions to the Rotary DAF typically qualify for a U.S. income tax deduction. Distributions from a Rotary DAF are made on the advice of the donor(s) with agreement of the Foundation. The minimum amount for grant recommendations is $250.
DAF帳戶所有人可以運用最新科技,透過網際網路,每週7天,每天24小時隨時掌握帳戶情況。捐助者可以上網開設新的DAF帳戶、察看帳戶餘額與提存記錄、捐款、建議獎助金額,以及尋找合格的獎助金發放對象。有關這方面的更多資訊,可在扶輪網站www.rogtary.org上取得。Using the latest technology available, DAF account holders will be able to access their accounts via the Internet 24 hours a day, seven days a week. Donors will have the ability to establish new DAF accounts, view account balances and history, initiate contributions, recommend grants, and search for qualified grant recipients. More information is available on Rotary's Web site.