Contributions to the 纽约城市大学澳门金沙网赌登陆基金会 (RFCUNY) 是 符合条件的 for a New York State (NYS) tax credit for the tax year that the contributions were made. Donors may designate the intention of their contribution to the specific City University of New York (CUNY) College Foundation of their choice. All prospective contributors 必须 apply and receive an authorization number to make a qualified contribution.
常见问题:
什么是纽约州慈善税收抵免?
作为对 联邦减税和就业法案今年2月，纽约州提出了相关立法. 2018 to enact a FY19 budget that created a State-operated Charitable 礼物 Trust Fund (The Fund). 在两个不同的账户下, The Fund accepts contributions for the purpose of improving: 1) health c是 and, 2)纽约的公共教育.
根据法律, taxpayers may also contribute funds to specific non-profit organizations for specific purposes, 包括RFCUNY. Each contribution [to RFCUNY] 必须 support programs benefiting students enrolled at CUNY (scholarships and tuition assistance do 不 qualify).
The contribution's use shall be in accordance with NYS Finance Law NY State Fin L§92-GG (2022).
我在哪里可以了解更多澳门金沙网赌娱乐税收抵免的信息?
了解更多澳门金沙网赌娱乐税收抵免的信息, visit the NYS Department of Taxation and Finance page on 捐款记入某些基金贷记. 你也可以在 2019财年已通过预算的税收改革摘要 并在纽约税法范围内 第六十条第二十二条第六节.
所得税优惠有哪些?
- 85% of the qualified contribution can be claimed as a personal income tax credit in NYS income tax. 对于那些列出扣除项目的人, 15% of the qualified contribution can be a deduction against NYS income tax. A donor gets the benefit of both a deduction and credit on their NYS personal income tax return.
- 对于那些列出扣除项目的人, 15% of the qualified contribution is deductible against federal income tax.
- The credit is non-refundable, and you may 不 carry any unused credit forward to future years.
- Contributors should consult with their personal accountant or tax advisor when filing their taxes to ensure proper tax credit claims 是 filed and to maximize their benefits.
它是如何工作的??
- 参与，未来的贡献者 必须 reach out to the CUNY College Advancement Office of their choice.
- CUNY's application and approval process for the NYS Charitable Tax Credit Program is housed in University Advancement (UA) at CUNY Central. UA will work directly with the College's Advancement Offices and RFCUNY.
- An Agreement between RFCUNY and the College Foundation [where the donor has designated their contribution to] 必须 be fully executed before RFCUNY transfers the funds to the College Foundation.
谁有资格?
- 只有个人才有资格. 通过家族基金会捐款, 捐助者向各基金和公司提供咨询, 包括小型公司, 是 不 有资格参加这个项目.
- 个人 必须 have a New York State tax liability to participate in this program.
- 纽约市或当地的税收是 不 符合条件的.
- UA 必须 first review and approve a submitted application before an applicant can contribute.
截止日期是什么??
- RFCUNY and CUNY will participate in phase (2) two of the NYS program timeline.Phase two commences on October 1 and ends on November 15.
- UA will issue Certificates of Authorization for approved applicants on a first-come first-served basis founded upon the date the College Advancement Office received the contributor's application.
- UA will email Certificates of Authorization along with instructions and information on sending contributions to the College Advancement Offices with a copy to RFCUNY; the College Advancement Offices will furnish the certificate to their donor and include the information on how to make the contribution.
- Approved applicants will send their contribution directly to RFCUNY; All contributions 必须 be received by November 30 to qualify for the tax credit.
- RFCUNY will issue a Certificate of Receipt within 30 days of receipt of the authorized contribution and email it to UA. UA will send the receipt to the respective College Advancement Office who will ensure their respective donor receives it.
什么是可接受的供款证明?
- Please retain your Certificate of Receipt to support any claimed contribution. You will need a copy of each Certificate of Receipt from RFCUNY that shows the date of the contribution, 捐款的数额, and the corresponding number on the Certificate of Authorization.
我的捐款应该交给扶轮地区城市大学吗?
- 是的! Per NYS Charitable Tax Credit Regulation, your contribution 必须 be made out to the 纽约城市大学澳门金沙网赌登陆基金会.
需要了解的关键事实
- The minimum gift to participate in this program is $10,000 and the maximum is $100,000.
- 纽约市立大学每年的项目上限为1000万美元.
做出贡献的方法:
- 现金是最好的方法 – by check or wire/ACH transfer- made to: 纽约城市大学澳门金沙网赌登陆基金会. 支票应寄给扶轮城市大学. Wire and ACH transfers should follow instructions using RF's banking information.
- 现金与股票合并
- 股票: evaluated value on the day of receipt is the actual gift amount regardless of its value the day donor submitted their request to their agent/broker.Stock donations will have a specific set of instructions, separate from Cash contributions.
- 实物捐赠 不 符合条件的.
- 信用卡捐款 不 符合条件的.
请联络戴安·瓦格斯(
戴安.vargas@thefinalfour.net
) at UA regarding CUNY's participation in the NYS Charitable Tax Credit Program.