给予的方式

以最纯粹的形式, 礼物计划是一份合同，它定义了礼物和方式, 当, and upon what terms that gift will transfer from the donor to the charity. 无论是礼物年金, 慈善信托基金, 或者更复杂的结构, 这一切都是关于捐赠者留下遗产的意图，并在他们还活着的时候构建这个意图. 计划好的礼物可以像捐赠者遗嘱中的遗赠一样简单. 但礼物计划提供的远不止是一份意愿, 可撤销生前信托, 或者是许多捐赠者共同拥有的不可撤销信托. 通过使用合适的礼品策划工具, donors can often realize substantial benefits while they are alive.

为社区留下的遗产

遗赠礼物是通过他们的遗嘱或其他计划的捐赠工具给予一个组织，有很多不同的原因. 这可能是为了确保他们的记忆长存，也可能是为了回馈对他们有意义的慈善机构或事业，并帮助他们继续重要的工作.

A common myth is people think you have to be wealthy to make a legacy gift. 这不是真的. Anyone can arrange to leave a charitable gift from their estate, regardless of its size. It means a great deal to a charity and provides for the future to carry on the organization’s mission.

帮助获得奖学金，并通过慈善捐赠提供必要的资源，以支持社区学院及其学生的需求——我们在这里提供免费信息的帮助.  优点是什么?? Tax savings, benefits, sharing your personal values and so much more.

Find the perfect gift that meets your financial needs and fulfills your charitable intentions:

• 遗产 遗嘱或遗产计划中的条款，将个人全部或部分遗产分配给指定的慈善机构.
• 慈善剩余信托基金 -一种不可撤销的信托，在固定的年份(通常是个人的一生)内每年向一个或多个人支付指定的金额。. At the end of the term of the trust, the remaining trust assets are distributed to the charity. A charitable remainder annuity trust provides a fixed payment; a charitable remainder unitrust pays out a fixed percentage of the trust value each year.
• 慈善先导信托基金 -类似于慈善信托, but the principal reverts to the donor or his or her designated heirs at the end of the trust term. 被委托人归赠与人的, he or she gets a charitable income tax deduction; if an heir, 这个人可以获得慈善赠与税减免.
• 慈善捐赠年金 -不可撤销的财产转让(例如.g. securities) in exchange for a contract to pay the donor an annuity for life. Because the value of the property exceeds the value of the annuity, 这部分是给该机构的礼物.
• 人寿保险 -一项安排 in which a donor gives a life insurance policy to the charity. 那份礼物的现金价值是免税的, as are any future premiums the donor may opt to pay on that policy.
• 生命财产 -一种安排，捐赠者将她的房子交给非营利组织，同时保留在那里生活的权利. 捐款人可立即获得所得税减免. 慈善机构可以在捐赠人死后出售财产.
• 汇集收益基金 -一项安排, 类似于共同基金, 其中，捐助者向基金捐款，并根据其捐款的百分比获得收益的份额. Donors pay no capital gains on the transfer of appreciated property. 捐款人死后，他的股份将转移给慈善机构.
• 通过遗嘱的礼物 -通过您的捐赠，您将给学院留下一笔特定金额或您资产的百分比，这将对我们学生的生活产生影响，并将一直持续下去.
• 超出你意愿的礼物 -像慈善信托一样的礼物, 慈善年金信托, 廉价出售和保留终身地产都避免遗嘱认证, 还有资产馈赠，比如增值证券, 退休计划, 保险政策和房地产, 指定LCCC为受益人.
• 回报你一生的礼物-慈善剩余信托和慈善捐赠年金等礼物将在您的一生中为您提供固定的付款, 收入和遗产税节省利益和遗嘱认证费用.
• 纪念礼物 -用纪念礼物来纪念所爱的人.  A memorial gift is any type of gift given to remember a close friend or family member who has passed.

A gift in your will shows that you value the organization for its mission and good work. 遗产捐赠帮助组织继续它正在做的工作，并确保核心教育计划的可持续性和未来的指导.

Your financial planner, lawyer, accountant, or insurance agent can help you leave a gift. 的se allied professionals can inform about the best gift vehicle and tax benefits of legacy gifts.

欲了解更多信息，请与基金会主任联系 foundation@580sl.com.

请注意，美国国税局的规定禁止慈善组织为实物捐赠分配货币价值.  为了您的方便, you may list the estimated value of your gift in the space below for your records. No goods or services will be provided in exchange for this charitable contribution.

奖学金及奖项 对学院和学生至关重要的是什么. 奖学金激励学生, 提供激励措施，鼓励学生多元化，创造更好的学习环境. 最后, these awards set an example 给学生 of giving and support that will stay with them for a lifetime. Many people remember the scholarships 和奖励 they received as students, 并意识到这对他们走向成功的道路有多大的帮助.

创建奖学金 和奖励 是很容易的 通过LCCC基金会.
你可以这样做:

1. Decide what you want to accomplish with your scholarship or award. 你是为那些有经济需要的人提供支持，还是奖励那些达到平均水平以上的人? Are you doing this to honor someone, remember a loved one, or for another reason?
2. 决定贡献多少. 你会每年捐赠一笔钱(定期奖励)，或者创建一个捐赠基金，作为你和你的目标的遗产吗, 并为未来创造收入? Endowments and larger term funds may be paid in installments for up to five years.
3. Write your check to “LCCC基金会” and contact the 基金会 to set up a fund. 文书工作简单，简短，易于理解. And we will help you craft your fund to the particular purposes you hope to achieve.
4. 再次给予，并鼓励其他人支持你的基金.
5. 如果你选择, the LCCC基金会 can arrange for you to meet the recipients of your scholarship, 这样你就可以直接了解你所产生的影响.

奖学金和奖项的种类

制作一份学期奖励礼物.
每年最高499美元的礼品可指定用作奖励 给学生. (奖学金起价500美元.)基金会将把您的捐赠加入普通奖学基金，并在每年有足够资金的情况下，按指定金额颁发奖金. You may select a criterion for the award (merit or financial need) and even a discipline (for example, 护理, 商业或科技.)

支票抬头人为“LCCC基金会，并把奖项名称写在备注栏. 我们将完成一个简单的, 两页的协议，将开启奖励基金, to which you and anyone else may contribute throughout the year.

制作一份学期奖学金礼物.
每学年只有500美元 可以用来设立一个学期的奖学金吗. 你可以选择奖学金的金额和每年有多少学生获得奖学金. 你也可以选择标准(优点或经济需要或两者兼而有之)和其他细节，这取决于你捐赠的目的和金额.

每年继续颁发该奖项, 该基金必须得到足够的捐款, 从你或别人, 在我们商定的日期当天或之前.

定期奖学金通常用于支付学杂费 对于即将到来的学期. Special term scholarships in larger amounts can also help with books, supplies and equipment for disciplines that require special purchases, 比如医疗保健和艺术项目. Gifts can also be made to the 基金会’s General Scholarship fund to support the $75,基金会每年向LCCC提供奖学金.
支票抬头人为“LCCC基金会，并把奖项名称写在备注栏. 我们将完成一个简单的, 两页的协议，将开启奖励基金, to which you and anyone else may contribute throughout the year.

捐赠一份奖学金礼物.
An endowed scholarship is a fund that pays awards from interest income only, 永久保留本金. 捐资奖学金资助自己. 第一份礼物(至少10美元),投资了000美元。, 奖学金每年从基金成立时商定的固定金额支付. 取决于基金的价值, 这可以是一个固定的数量, 比如10美元的基金有500美元,000, 或者基金收入的固定百分比, 比如5%的收益来自价值20美元的基金,000及以上. LCCC基金会处理所有的投资和回报管理，而且这项服务从不收费.

ALL of your contributions are used to generate scholarships either directly or through their earnings. 捐赠奖学金的收入在达到最低投资额一年后才能用于奖励, so donors usually make an additional gift of the first year’s award, 虽然这不是必需的.

认识你的学生.
的LCCC基金会 encourages scholarship donors to meet or correspond with their awardees, to learn about the people whom you have impacted with your gracious giving. Many students wish to thank their benefactors for their generosity and spirit of support.

EITC计划为符合条件的企业提供税收抵免，这些企业为PA教育改进税收抵免计划(EITC)中定义的教育改进组织(EIO)做出贡献。.

利哈伊碳社区学院基金会是SHINE和双招生计划批准的EIO. 通过EITC计划, 税收抵免可以用于抵免企业在该纳税年度的纳税义务.

资格

被授权在宾夕法尼亚州开展业务的企业须缴纳以下一项或多项税款:

• 个人所得税

• 股本/外国特许经营税

• 企业所得税净额

• 银行股份税

• 产权保险 & 信托公司股份税

• Insurance Premium Tax (excluding surplus lines, unauthorized, domestic/foreign marine)

• 互助节俭税

• 麦芽饮料税

• Retaliatory 费用 under section 212 of the Insurance Company Law of 1921

LCCC的合格项目

SHINE课后计划
的LCCC 教育中的学校和家庭 (SHINE)模式是全国公认的在碳学区开展的课后项目, 斯库尔基尔和卢塞恩县. 的 Carbon/Schuylkill SHINE program is administered by 利哈伊碳社区学院. More than a thousand students are involved in the SHINE programs throughout northeastern Pennsylvania. SHINE的使命在于社区如何通过高质量的课后项目开展基层预防工作, along with effective early childhood programs are increasing educational attainment, 预防青少年犯罪, and having a life-long impact on the communities and families it serves.

LCCC的双重招生计划为高中学生增加了获得高质量大学教育的机会.
双录取课程: 双 入学的学生参加学区批准的LCCC课程，以获得大学学分，这些学分也可以用于高中毕业要求. A wide range of 双 Enrollment classes are conveniently offered in high schools. 这些课程帮助学生为就业做好准备，并为他们获得大学学位打下基础. Credits earned through LCCC can be transferred to many other colleges and universities in the country. LCCC注册1,330 双 Enrollment Lehigh and Carbon County students in fall 2019, 1,2020年春季, 1088秋季2020, 2021年春季1097年.

如何申请

企业
宾夕法尼亚州的企业可以通过DCED的电子单一申请系统开始申请EITC抵免. DCED will no longer require applicants to mail the signed signature page.

的 业务应用指南 解释申请的过程. Tax credit applications will be processed on a first-come, first-served basis by day submitted. 在特定日期收到的所有申请将随机处理，然后再转到第二天的申请. Applications will be approved until the amount of available tax credits is exhausted.

组织
Applicants interested in applying as an Educational Improvement Organization, Scholarship Organization can apply at DCED Center for Business Financing, 税务抵免部, 4楼, 联邦楔石大厦, 北街400号, 哈里斯堡, PA 17120: 717.787.7120或RA-EITC@pa.政府. 不使用单一应用程序.

来源: 宾夕法尼亚州社区和经济发展部