91成人导航

Changes:

IRA Charitable Distributions Expanded
Starting in 2025, retirees aged 70.5+ can donate up to $108,000 annually directly from IRAs to charities, satisfying Required Minimum Distributions (RMDs) without increasing taxable income.

Above-the-Line Deduction for Non-Itemizers
Starting in 2026, taxpayers who don鈥檛 itemize can deduct up to $1,000 (single) or $2,000 (married filing jointly) for cash donations to qualifying public charities鈥攅xcluding donor-advised funds and private foundations. This expands access to charitable deductions for the majority of taxpayers who take the standard deduction.

New floor for itemizers
You will need to give at least 0.5% of your adjusted gross income (AGI) to claim a charitable deduction. Consider maximizing your giving in 2025 before the new rule takes effect, see how to 鈥渂unch鈥� donations below.

Leverage 鈥渂unching鈥� or use a Donor-Advised Fund (DAF) to give annually.
Bunching for tax purposes involves combining multiple years of charitable donations into a single tax year to exceed the standard deduction, allowing you to itemize deductions and maximize tax benefits. If your total itemized deductions are less than $15,000 for single filers and $30,000 for married couples filing jointly, you could benefit from bunching your deductions into one year which may produce a larger one-time deduction and allow you to benefit from itemizing.

Encouragement to 鈥淏unch鈥� Donations
To maximize deductions before the new limits take effect in 2026, donors are encouraged to 鈥渂unch鈥� multiple years of giving into 2025, often using Donor Advised Funds (DAFs).

Cap on Deduction Value for High Earners
Taxpayers in the top 37% tax bracket will see their charitable deduction value capped at 35%. For example, a $10,000 gift yields only $3,500 in tax savings instead of $3,700.

Estate and gift tax exemption
It will increase to $15 million per individual and $30 million per married couple filing jointly and will adjust for inflation starting in 2027. Since most estates are under this amount, focus on current giving to receive tax benefits now.

New Floor for Itemized Deductions
Itemizers must now donate at least 0.5% of their Adjusted Gross Income (AGI) to qualify for a charitable deduction. For example, someone earning $200,000 would need to give more than $1,000 to receive any tax benefit.

Still in effect:

Income tax brackets
The new law permanently extends the current tax rates.

Standard deduction
For 2025, it will be $15,750 for single filers and $31,500 for married couples filing jointly. If you don鈥檛 itemize, you may still benefit if you give appreciated stock, real estate, or, if you are 70.5+ give from your IRA.

Deduction limit for cash gifts
You can still deduct cash gifts of up to 60% of your AGI. Consider combining your cash and non-cash assets (often called blended giving) to maximize your tax benefits and impact.

Make a gift through your IRA starting at age 70陆.
At age 73, you鈥檙e required to start taking a minimum distribution from your IRA. But did you know You can make direct donations to charitable organizations, called Qualified Charitable Distributions (QCDs), beginning at age 70

Reduce taxes for your heirs with one simple beneficiary change.
Many donors include charitable gifts to 91成人导航 in their estate plans. One tax-smart strategy is to designate 91成人导航 as a beneficiary of your IRA, 401(k), or 403(b) account, or to designate a charitable gift to 91成人导航 specifically from your retirement account as part of your will or trust allowing your loved ones to receive non-taxable assets. Designating a charitable gift be paid from a retirement account allows your heirs to receive other, non-taxable assets, from your estate potentially saving your loved ones income taxes.

Take advantage of inflation by donating non-cash assets.
As we continue to experience rising costs, your own assets may be increasing in value. Consider making year-end charitable gifts using appreciated non-cash assets rather than cash. Appreciated assets such as stocks create two tax benefits: You鈥檒l offset capital gains, and you鈥檒l receive a charitable deduction on your tax return.

Fund an annuity or trust.
By funding a Charitable Gift Annuity (CGA) or charitable trust you can create a stream of income for yourself or loved ones.

Each year 91成人导航鈥檚 Office of Estate and Gift Planning receives many inquiries about how to start an estate plan, which attorney to use, how to save taxes and ways to provide for loved ones.

Our students benefit greatly because generous donors took the time to include 91成人导航 in their plans. This guide is our way of saying 鈥渢hank you鈥� and our hope is that it helps you find the right attorney and prepare for the consultation.

Gifts that Cost You Nothing

Gifts that Increase Income and Reduce taxes

Gifts of Real Estate

Charitable Giving through IRA

Planning Your Legacy Brochure

Letter of Intent

Sample Wording for Will and Living Trust Bequests

1. Unrestricted Bequest
   I/we, [full legal name(s)], of [County, State] give and bequeath to 91成人导航, a non-profit 501(c)(3) corporation organized under the laws of the State of California and located in Stockton, California, the sum of $__________________dollars (or ____% of my estate or description of property), to be used as the University may direct.

2. Bequest for Unrestricted Endowment
   I/we, [full legal name(s)], of [County, State] give and bequeath to 91成人导航, a non-profit 501(c)(3) corporation, organized under the laws of the State of California and located in Stockton, California, the sum of $____________________ dollars (or ____% of my estate), to be invested and preserved as part of the scholarship endowment fund of the University.

3. Bequest of Real Estate
   I/we, [full legal name(s)], of [County, State] give and bequeath to 91成人导航, a non-profit 501(c)(3) corporation organized under the laws of the State of California and located in Stockton, California, all that unencumbered real property described as_________________________________ (Insert property address) along with the appurtenances in fee simple, for the use and benefit of the University [or state purpose here].

4. Residuary Clause:
   I/we, [full legal name(s)], of [County, State] give all the rest, residue, and remainder of my/our estate, [real, personal and mixed], of whatever kind of nature, and wherever situated, to 91成人导航, a non- profit 501(c)(3) corporation organized under the laws of the State of California and located in Stockton, California, to be used as the University may direct [or state purpose here].

5. Bequest for Restricted Endowment Scholarships:
   I/we, [full legal name(s)], of [County, State] give __________[state specific school or unit]_______at the 91成人导航, a non-profit 501(c)(3) corporation organized under the laws of the State of California and located in Stockton, California, $________________ (or ____% of my estate), to [establish or enhance] 鈥淭he _______________________ Endowed Scholarship. The fund shall be used to establish or enhance a scholarship or scholarships as outlined in my 91成人导航 gift agreement. *Note: restricted endowments must be accompanied with a gift agreement, please contact the Office of Estate and Gift Planning to assist you with this step.

6. Beneficiary Designation Change Form: List spouse as primary (first) beneficiary and 91成人导航, a non-profit 501(c)(3) corporation organized under the laws of the State of California and located in Stockton, California as secondary (contingent) beneficiary.

   Bequest Designation for Retirement Account: The beneficiary is my spouse as long as [he/she] survives me. If my spouse does not survive me, I give and bequeath ___% of my retirement account held at ____________ to the 91成人导航, a non-profit 501(c)(3) corporation organized under the laws of the State of California and located in Stockton, California, to be used as the University may direct [or state purpose here].

   **Please insert the appropriate school designation after 鈥�91成人导航鈥� to direct support to a specific school, unit or program. For Example: 91成人导航, McGeorge School of Law

   91成人导航鈥檚 TAX ID #94-1156266

The codicil, to be valid, must be signed in the presence of witnesses, and the original should be placed with your other valuable papers. A copy can go to your lawyer and a copy to 91成人导航.

Thank you for your interest in making a gift of stock or mutual funds to 91成人导航. We are grateful for your support! There are two significant benefits to giving appreciated marketable securities: First, such gifts create an income tax charitable deduction equal to the current fair market value of the securities being given. Second, such gifts normally allow the donor to avoid the capital gains tax otherwise payable on the appreciation in the value of the securities being given.

During normal business hours please contact Advancement Services at 209-946-2202.  

In your work as an advisor, you value professionalism, integrity and honesty, taking the utmost care when serving your clients.

As a nonprofit organization, 91成人导航 shares your values and takes the same care when it comes to helping our donors plan charitable gifts.

We believe that charitable planning is a process that ideally involves the donor, professional advisors, and our gift planning staff 鈥� all working together to arrange the best gift possible. Our development team is well-trained and skilled in the application of all vehicles of strategic philanthropy.

209.294.0495 or legacy@pacific.edu. 

91成人导航 faculty and staff have always been strong supporters of this university鈥檚 commitment to provide education that is a rich blend of liberal arts and professional education from the highest quality educators. You are making a difference now, and have the opportunity to make a lasting difference for future generations.

Faculty and staff giving demonstrates to our alumni and friends that we are people with shared goals, dreams, and priorities who value this university and the contributions our work makes to our communities.

Please join your colleagues in supporting our university and the contribution that we all make in the lives of our students. Donations can be made in a variety of ways, and faculty and staff can designate for any school or department, or for scholarship purposes鈥攕imply tell us where to direct your support.

How do I add 91成人导航 as a beneficiary on my TIAA Retirement Account?

1. Start by visiting
2. Login or Register for online access if you have not already done so
3. Click the 鈥楢ccounts & Benefits鈥� tab at the top left side
4. Select 鈥楿pdate Your Beneficiaries鈥� at the bottom right of the drop down menu
5. Select the account and 鈥楳anage鈥� under 鈥楨dit鈥� add the following information.
6. Complete all fields
   • Organization/Institution Name- University of the 91成人导航
   • Relationship- Institution
   • Date Organization/ Institution Established- 07/10/1851
   • Tax ID Number- 941156266
   • Country- United States
   • Residential Address- 3601 91成人导航 Avenue, Stockton CA 95211
7. Update beneficiary percentages

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