{"id":17605,"date":"2024-12-10T21:50:01","date_gmt":"2024-12-11T05:50:01","guid":{"rendered":"https:\/\/www.sacregcf.org\/?p=17605"},"modified":"2024-12-10T21:50:24","modified_gmt":"2024-12-11T05:50:24","slug":"navegando-por-multiples-estrategias-beneficas-para-familias-de-alto-patrimonio-neto-3","status":"publish","type":"post","link":"https:\/\/www.sacregcf.org\/es\/navegando-por-multiples-estrategias-beneficas-para-familias-de-alto-patrimonio-neto-3\/","title":{"rendered":"QCD: $105,000, $108,000 y m\u00e1s cosas por las que sonre\u00edr"},"content":{"rendered":"\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<p>A medida que usted y otros abogados, contadores p\u00fablicos y asesores financieros dan los toques finales a la implementaci\u00f3n de los planes de donaciones ben\u00e9ficas de fin de a\u00f1o de los clientes, es posible que tenga un momento en el que se le ocurra: \u00abEspera, \u00bfc\u00f3mo funciona exactamente una distribuci\u00f3n ben\u00e9fica calificada?\u00bb  <\/p>\n\n\n\n<p>Esa es una gran pregunta, y no est\u00e1s solo si la est\u00e1s haciendo. A pesar de que los QCD est\u00e1n bien cubiertos en <a href=\"https:\/\/nam10.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fwww.kiplinger.com%2Fpersonal-finance%2Fcharity%2F605265%2Ftax-savvy-charitable-giving-with-qcds-can-benefit-both-giver-and&amp;data=05%7C02%7Cbrigid%40sacregcf.org%7C37889d172edb47603daa08dd12839ca5%7Cd1f36890155144d985e0c6bd601992cf%7C0%7C0%7C638687078695710091%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&amp;sdata=jYAVn68Ik2lnXvAaN8u6EGgGda6c1G8EznK6gt0Fr%2F0%3D&amp;reserved=0\" target=\"_blank\" rel=\"noreferrer noopener\">los medios<\/a> financieros, son lo suficientemente complejos como para que sea dif\u00edcil recordar los matices cuando te encuentras con una situaci\u00f3n en la que un cliente podr\u00eda beneficiarse. <\/p>\n\n\n\n<p>\u00a1Estamos aqu\u00ed para ti! Comun\u00edcate con cualquiera de tus preguntas sobre donaciones ben\u00e9ficas, incluidas las preguntas m\u00e1s comunes sobre los QCD: <\/p>\n\n\n\n<p><strong>\u00ab\u00bfEs una IRA la \u00fanica fuente elegible para las Distribuciones Caritativas Calificadas?\u00bb<\/strong><\/p>\n\n\n\n<p>Respuesta corta: Casi.<\/p>\n\n\n\n<p>Respuesta larga: Una persona puede hacer una <a href=\"https:\/\/nam10.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fwww.cnbc.com%2F2023%2F12%2F25%2Fthree-tax-moves-to-optimize-your-2024-charitable-donations.html&amp;data=05%7C02%7Cbrigid%40sacregcf.org%7C37889d172edb47603daa08dd12839ca5%7Cd1f36890155144d985e0c6bd601992cf%7C0%7C0%7C638687078695726652%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&amp;sdata=rCp7z2Eg0%2Bn2kC%2BrBT6gNIG9nFPpGN9FPDLHhmYTPuI%3D&amp;reserved=0\" target=\"_blank\" rel=\"noreferrer noopener\">Distribuci\u00f3n Caritativa Calificada<\/a> directamente a una organizaci\u00f3n ben\u00e9fica elegible desde una IRA tradicional o una IRA heredada. Si el empleador de la persona ya no est\u00e1 contribuyendo a un plan de Pensi\u00f3n Simplificada para Empleados (SEP, por sus siglas en ingl\u00e9s) o a una cuenta IRA del Plan de Igualaci\u00f3n de Incentivos de Ahorro para Empleados (SIMPLE, por sus siglas en ingl\u00e9s), la persona tambi\u00e9n puede usar esas cuentas. En teor\u00eda, una cuenta Roth IRA podr\u00eda usarse para hacer una QCD, pero rara vez es ventajoso hacerlo porque las distribuciones de las cuentas Roth IRA ya est\u00e1n libres de impuestos.  <\/p>\n\n\n\n<p><strong>\u00ab\u00bfCu\u00e1l es la diferencia entre un QCD y un RMD?\u00bb<\/strong><\/p>\n\n\n\n<p>Respuesta corta: \u00a1Bastante! Pero una QCD puede contar para una RMD.   <\/p>\n\n\n\n<p>Respuesta larga: Todos deben comenzar a tomar las Distribuciones M\u00ednimas Requeridas (\u00abRMD\u00bb) de sus planes de jubilaci\u00f3n calificados, incluidas las IRA, cuando cumplan <a href=\"https:\/\/nam10.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fsmartasset.com%2Fretirement%2Frmd-table&amp;data=05%7C02%7Cbrigid%40sacregcf.org%7C37889d172edb47603daa08dd12839ca5%7Cd1f36890155144d985e0c6bd601992cf%7C0%7C0%7C638687078695743355%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&amp;sdata=prF6qUMRrv7W4kKc9DPRH9Fsd9YxzCyEVN1tk1nAJ%2F0%3D&amp;reserved=0\" target=\"_blank\" rel=\"noreferrer noopener\">73<\/a> a\u00f1os. Las RMD son ingresos imponibles. La Distribuci\u00f3n Caritativa Calificada, por el contrario, es una distribuci\u00f3n directa de ciertos tipos de planes de jubilaci\u00f3n (como las IRA) a ciertos tipos de organizaciones ben\u00e9ficas. Una QCD puede contar para la RMD del contribuyente para ese a\u00f1o. Y debido a que el QCD va directamente a la caridad, el contribuyente no paga impuestos sobre esa distribuci\u00f3n.    <\/p>\n\n\n\n<p><strong>\u00ab\u00bfPuede un contribuyente hacer una Distribuci\u00f3n Caritativa Calificada incluso si el contribuyente a\u00fan no est\u00e1 obligado a tomar las Distribuciones M\u00ednimas Requeridas?\u00bb  <\/strong><\/p>\n\n\n\n<p>Respuesta corta: S\u00ed, dentro de una ventana de edad muy estrecha.  <\/p>\n\n\n\n<p>Respuesta larga: Las RMD y las QCD son distribuciones que afectan a los contribuyentes en edad de jubilaci\u00f3n, y parecer\u00eda l\u00f3gico que los umbrales de edad fueran los mismos. Sin embargo, bajo la Ley SECURE, la fecha requerida para comenzar las RMD <a href=\"https:\/\/nam10.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fwww.irs.gov%2Fretirement-plans%2Fplan-participant-employee%2Fretirement-topics-required-minimum-distributions-rmds&amp;data=05%7C02%7Cbrigid%40sacregcf.org%7C37889d172edb47603daa08dd12839ca5%7Cd1f36890155144d985e0c6bd601992cf%7C0%7C0%7C638687078695759790%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&amp;sdata=hn%2BE3KZAFCqkfHoyqtIBK4mOFpV%2FIp7U9KzE49R9soE%3D&amp;reserved=0\" target=\"_blank\" rel=\"noreferrer noopener\">cambi\u00f3<\/a> de 70 1\/2 a 72 y ahora es de hasta 73 (lo cual es mejor para los contribuyentes que desean retrasar los ingresos imponibles). No se realiz\u00f3 un cambio correspondiente a la edad elegible para ejecutar QCD; esa edad sigue siendo de 70 a\u00f1os y medio (lo que beneficia a los contribuyentes que desean acceder a los fondos de la IRA para hacer donaciones caritativas incluso antes de que se les exija tomar RMD).  <\/p>\n\n\n\n<p><strong>\u00ab\u00bfPuede mi cliente dirigir un QCD a un fondo de la Fundaci\u00f3n?\u00bb<\/strong><\/p>\n\n\n\n<p>Respuesta corta: S\u00ed, si se trata de un fondo que califique.<\/p>\n\n\n\n<p>Respuesta larga: Si bien los <a href=\"https:\/\/www.sacregcf.org\/es\/donantes\/fondos-asesorados-por-donantes\/\">Fondos Asesorados por Donantes<\/a> no son destinatarios elegibles de Distribuciones Caritativas Calificadas, otros tipos de fondos en la Fundaci\u00f3n pueden recibir QCD. Estos fondos incluyen <a href=\"https:\/\/www.sacregcf.org\/es\/donantes\/fondos-no-restringidos\/\">Fondos No Restringidos<\/a>, <a href=\"https:\/\/www.sacregcf.org\/es\/donantes\/fondos-de-ambito-de-interes\/\">Fondos de Campo de Inter\u00e9s<\/a>, <a href=\"https:\/\/www.sacregcf.org\/es\/donantes\/fondos-designados\/\">Fondos Designados<\/a> y <a href=\"https:\/\/www.sacregcf.org\/es\/donantes\/fondos-sin-animo-de-lucro\/\">Fondos sin Fines de Lucro<\/a>.   <\/p>\n\n\n\n<p><strong>\u00ab\u00bfCu\u00e1nto puede dar mi cliente a trav\u00e9s de un QCD?\u00bb  <\/strong><\/p>\n\n\n\n<p>Respuesta corta: 105.000 d\u00f3lares al a\u00f1o en 2024, aumentando a 108.000 d\u00f3lares en 2025.<\/p>\n\n\n\n<p>Respuesta larga: Una Distribuci\u00f3n Caritativa Calificada permite a un cliente (y a un c\u00f3nyuge de la IRA o IRA de su c\u00f3nyuge) transferir hasta $105,000 en 2024 (y <a href=\"https:\/\/nam10.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fwww.irs.gov%2Fnewsroom%2Fgive-more-tax-free-eligible-ira-owners-can-donate-up-to-105000-to-charity-in-2024&amp;data=05%7C02%7Cbrigid%40sacregcf.org%7C37889d172edb47603daa08dd12839ca5%7Cd1f36890155144d985e0c6bd601992cf%7C0%7C0%7C638687078695778371%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&amp;sdata=Phe4mufgmcJ56aSl6l0LTyRYsELSqw%2F9G%2By2Y32bOSs%3D&amp;reserved=0\">$108,000<\/a> en 2025) de una IRA (o varias IRA) a una organizaci\u00f3n ben\u00e9fica calificada. Por lo tanto, una pareja casada puede ser elegible para dirigir hasta un total de $210,000 en 2024 a la caridad de las IRA y evitar una responsabilidad significativa del impuesto sobre la renta.   <\/p>\n\n\n\n<p>Estamos aqu\u00ed para ayudarle a usted y a sus clientes a aprovechar el potencial de los QCD. \u00a1Por favor, comun\u00edcate! Nos encantar\u00eda hablar sobre una estrategia de QCD para las necesidades inmediatas de regalos de sus clientes y m\u00e1s all\u00e1.    <\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Comun\u00edcate con cualquiera de tus preguntas sobre donaciones ben\u00e9ficas, incluidas las preguntas m\u00e1s comunes sobre los QCD.<\/p>\n","protected":false},"author":8,"featured_media":17610,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"tpgb_global_settings":"","_searchwp_excluded":"","gpsa_enabled":false,"gpsa_required_form_ids":[],"gpsa_require_unique_form_submission":false,"gpsa_access_behavior":"show_message","gpsa_form_redirect_path":"","gpsa_requires_access_message":"","gpsa_access":[],"gpsa_content_loading_message":"","_jetpack_memberships_contains_paid_content":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[29],"tags":[],"class_list":["post-17605","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informacion-para-asesores"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>QCD: $105,000, $108,000 y m\u00e1s cosas por las que sonre\u00edr - Sacramento Region Community Foundation<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.sacregcf.org\/es\/navegando-por-multiples-estrategias-beneficas-para-familias-de-alto-patrimonio-neto-3\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"QCD: $105,000, $108,000 y m\u00e1s cosas por las que sonre\u00edr - Sacramento Region Community Foundation\" \/>\n<meta property=\"og:description\" content=\"Comun\u00edcate con cualquiera de tus preguntas sobre donaciones ben\u00e9ficas, incluidas las preguntas m\u00e1s comunes sobre los QCD.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.sacregcf.org\/es\/navegando-por-multiples-estrategias-beneficas-para-familias-de-alto-patrimonio-neto-3\/\" \/>\n<meta property=\"og:site_name\" content=\"Sacramento Region Community Foundation\" 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