11\/11\/10 Column – Korea Town Daily<\/p>\n

\uc790\uc120\uae30\ubd80\uae08(Charitable Contribution)<\/p>\n

\uc790\uc120\uae30\ubd80\uae08(Charitable Contribution)\uc774\ub780 \uc790\uaca9\uc870\uac74\uc744 \uac16\ucd98 \uae30\uad00(Qualified Organization)\uc5d0\uac8c \uae30\ubd80(Gift)\ud558\ub294 \uac83\uc774\ub2e4. \uc790\uc120 \uae30\ubd80\uae08\uc73c\ub85c \uc790\uaca9\uc744 \uac16\uae30 \uc704\ud574\uc11c \ud544\uc694\ud55c \uc694\uc18c\ub294 \uccab\uc9f8, \uae30\ubd80\ud558\ub824\ub294 \uc758\ub3c4\uac00 \uc788\uc5b4\uc57c \ud558\uace0 \ub458\uc9f8, \ub300\uac00(Consideration)\uac00 \uc5c6\uc5b4\uc57c \ud558\uace0 \uc14b\uc9f8, \uae30\ubd80 \ubc1b\ub294 \uc0ac\ub78c\uc758 \uc751\ub099\uc774 \uc788\uc5b4\uc57c \ud55c\ub2e4.
\n\uc138\uae08\uc73c\ub85c \uacf5\uc81c\ubc1b\uc73c\ub824\uba74 \uae30\ubd80\uae08\uc740 \ub2e4\uc74c\uc911 \ud558\ub098\uc758 \uae30\uad00\uc5d0 \uc18d\ud574\uc57c \ud55c\ub2e4.<\/p>\n

\u2022 \ubbf8\uad6d\uc758 \uc8fc\uc815\ubd80\ub098 \uc8fc\uc815\ubd80 \uc0b0\ud558\uae30\uad00
\n\u2022 \uc885\uad50, \uc790\uc120, \uacfc\ud559, \ubb38\ud559, \uad50\uc721 \ubaa9\uc801\uc73c\ub85c\ub9cc \uc6b4\uc601\ub418\ub294 \ubbf8\uad6d \ub0b4\uc5d0 \uc788\ub294 \ud68c\uc0ac, \uc2e0\ud0c1(Trust), \uae30\uae08
\n\u2022 \ubca0\ud14c\ub791(Veteran) \uae30\uad00
\n\u2022 \uacf5\uc81c\uc870\ud569
\n\u2022 \uacf5\ub3d9\ubb18\uc9c0<\/p>\n

\ubbf8\uad6d\uc138\uccad(IRS)\uc740 \ub0b4\uad6d\uc138\ubc95 501\uc870\uc5d0 \uba74\uc138\uae30\uad00\uc744 \uc2e0\uccad\ud574\uc11c \uc778\uac00\ubc1b\uc740 \uae30\uad00\ub4e4\uc758 \ubaa9\ub85d\uc744 \ucd9c\uac04\ud558\uace0 \uc788\ub2e4.
\n\uae30\ubd80\uc790(Donor)\uac00 \uc57d\uac04\uc758 \uc774\uc775\uc744 \ubc1b\uc558\uc744 \uacbd\uc6b0 \uae30\ubd80\uc790\ub294 \uae30\ubd80\uae08 \uc804\uc561\uc744 \uacf5\uc81c\ubc1b\uc744 \uc218 \uc5c6\ub2e4. \uc608\ub97c \ub4e4\uc5b4 \uac11\uc774\ub77c\ub294 \uc0ac\ub78c\uc774 \uc790\uc120\ub2e8\uccb4\ub85c \ub4f1\ub85d\ub41c \uc9c0\uc5ed \uc2ec\ud3ec\ub2c8\uc758 \uacf5\uc5f0 \ud2f0\ucf13\uc744 $100\uc5d0 \uad6c\uc785\ud558\uc600\uace0 \ubcf4\ud1b5 \uac19\uc740 \uc218\uc900\uc758 \ud2f0\ucf13 \uac00\uaca9\uc774 $35\uc774\ub77c\uba74 \ub2e8\uc9c0 $65\ub9cc \uc790\uc120\uae30\ubd80\uae08\uc73c\ub85c \uacf5\uc81c\ud560 \uc218 \uc788\ub2e4.<\/p>\n

\ub4f1\ub85d\ub41c \uc790\uc120\ub2e8\uccb4\uc5d0\uc11c \ubd09\uc0ac\ud55c \uac83\uc5d0 \ub300\ud574\uc11c\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uacf5\uc81c\uac00 \ub418\uc9c0 \uc54a\uc9c0\ub9cc \ubd09\uc0ac\uc640 \uad00\ub828\ud574\uc11c \uc0c1\ud658\ub418\uc9c0 \uc54a\uc740 \ube44\uc6a9\uc740 \uacf5\uc81c\ub420 \uc218 \uc788\ub2e4. \uc790\ub3d9\ucc28\uc640 \uad00\ub828\ud574\uc11c\ub294 \ub9c8\uc77c \ub2f9 14\uc13c\ud2b8\uac00 \uacf5\uc81c\ub41c\ub2e4. \uc9d1\uc5d0\uc11c \ub5a8\uc5b4\uc838\uc11c \uc790\uc120\ubd09\uc0ac\ub97c \uc218\ud589\ud558\ub294\ub370 \uc788\uc5b4 \uad50\ud1b5\uacfc \uc219\ubc15\ube44\uc640 \uc2dd\uc0ac\ube44\ub294 \uacf5\uc81c\uac00 \uc778\uc815\ub41c\ub2e4.<\/p>\n

\ud558\uc9c0\ub9cc \uc8fc\ubaa9\uc801\uc774 \uc790\uc120\ubd09\uc0ac\uac00 \uc544\ub2c8\ub77c\uba74 \uacf5\uc81c\uac00 \uc778\uc815\ub418\uc9c0 \uc54a\ub294\ub2e4. \uc608\ub97c \ub4e4\uc5b4 \uc744\uc740 \ub274\uc695\uc5d0 \uc788\ub294 \uad50\ud68c\ub97c \ub300\ud45c\ud558\ub294 \ud30c\uacac\ub2e8\uc73c\ub85c \ucf5c\ub85c\ub77c\ub3c4 \ub374\ubc84\uc5d0 \uc788\ub294 \uc774\ud2c0\uac04\uc758 \ubaa8\uc784\uc744 \uc704\ud55c \uc5ec\ud589\uc744 \ud588\ub2e4. \ubaa8\uc784\uc774 \ub05d\ub09c \ud6c4 \uc744\uc740 \uadfc\ucc98\uc5d0 \uc788\ub294 \uc2a4\ud0a4 \ub9ac\uc870\ud2b8\uc5d0 \uac00\uc11c 2\uc8fc\ub97c \ubcf4\ub0c8\ub2e4. \uc774 \uacbd\uc6b0 \uad50\ud1b5\ube44\uc640 \uc2dd\uc0ac\ube44\uc640 \uc219\ubc15\ube44\ub97c \ud55c \ud47c\ub3c4 \uacf5\uc81c\ud560 \uc218 \uc5c6\ub2e4. \uc5ec\ud589\uc758 \ub300\ubd80\ubd84\uc774 \uac1c\uc778\uc801\uc778 \uc5ec\uac00\uc640 \ud734\uac00\uc774\uae30 \ub54c\ubb38\uc774\ub2e4.<\/p>\n

\uc138\uae08\ubcf4\uace0\uc790\uac00 $250 \uc774\uc0c1 \uae30\ubd80\ub97c \ud588\uc744 \uacbd\uc6b0 \ubb38\uc11c\ub85c \uc900\ube44\ub41c \uc99d\ube59\uc11c\ub958\uac00 \uc5c6\uc73c\uba74 \uacf5\uc81c\uac00 \ub418\uc9c0 \uc54a\ub294\ub2e4. \uc99d\ube59\uc11c\ub958\uc5d0\ub294 \ud604\uae08\uc758 \uae08\uc561\uc774\ub098 \ud604\uae08\uc774 \uc544\ub2cc \uc790\uc0b0\uc774\uba74 \uc790\uc0b0\uc5d0 \ub300\ud55c \uc124\uba85\uc774 \uc788\uc5b4\uc57c \ud55c\ub2e4. \uc99d\ube59\uc11c\ub958\ub294 \uae30\ubd80\uac00 \ubc1c\uc0dd\ud55c \ub144\ub3c4\uc758 \uc138\uae08 \ubcf4\uace0\ub418\uae30 \uc804\uc5d0 \uad6c\ube44\ub418\uc5b4\uc57c \ud55c\ub2e4.<\/p>\n

$5,000\uc744 \ucd08\uacfc\ud558\ub294 \ud604\uae08\uc774 \uc544\ub2cc \uae30\ubd80\uc5d0\ub294 \uc138\uae08\ubcf4\uace0\uc790\ub294 \uacf5\uc99d\ub41c \ud3c9\uac00\ub97c \ubc1b\uc544\uc57c \ud558\uace0 \uc11c\uc2dd 8283 \uc139\uc158 B\ub97c \ubcf4\uace0\ud558\uc5ec\uc57c \ud55c\ub2e4. \uc790\uc120\uae30\ubd80\uae08\uc740 \uacf5\uc81c \uc81c\ud55c\uc774 \uc788\ub294\ub370 \uc8fc\ub85c \uac1c\uc778 AGI\uc758 50%, 30% , 20%\ub85c\uc11c \uacf5\uacf5 \uae30\uad00\uc778\uc9c0 \ud639\uc740 \uac1c\uc778 \uae30\uad00\uc778\uc9c0\uc5d0 \ub530\ub77c \uae30\ubd80\ub41c \uc7ac\uc0b0\uc758 \uc131\uaca9\uc774 \ub2e4\ub974\ub2e4. \ud37c\uc13c\ud2f0\uc9c0 \uc81c\ud55c\uc744 \ucd08\uacfc\ud558\ub294 \uae08\uc561\uc5d0 \ub300\ud574\uc11c\ub294 5\ub144 \ub3d9\uc548 \uc774\uc6d4\ud574\uc11c \uc0ac\uc6a9\ud560 \uc218 \uc788\ub2e4.<\/p>\n

\uac1c\uc778\uc774\ub098 \ud68c\uc0ac\uac00 \uc778\uc99d\ub41c \uc790\uc120\ub2e8\uccb4\uc5d0 \uae30\ubd80\ud558\ub294 \uac83\uc5d0 \ub300\ud558\uc5ec \uacf5\uc81c\uac00 \ud5c8\uc6a9\ub418\uc9c0\ub9cc, \ud68c\uc0ac(C Corporation)\uc778 \uacbd\uc6b0\uc5d0\ub294 \uacf5\uc81c\uae08\uc561\uc774 \uacfc\uc138\uc18c\ub4dd\uc758 10%\ub85c \uc81c\ud55c\ub41c\ub2e4. 10%\uac00 \ucd08\uacfc\ub418\ub294 \uacbd\uc6b0\uc5d0\ub294 5\ub144 \ub3d9\uc548 \uc774\uc6d4\ud574\uc11c \uc0ac\uc6a9\ud560 \uc218 \uc788\ub2e4. \uc774\uc6d4\ub41c \uae08\uc561\uc744 \uc0ac\uc6a9\ud560 \ub54c \ub2f9\ud574 \uc5f0\ub3c4\uc758 \uae30\ubd80\uae08\uc744 \uba3c\uc800 \uacf5\uc81c\ud55c \uc774\ud6c4\uc5d0 \uc774\uc804\ub144\ub3c4\uc5d0 \uc774\uc6d4\ub41c \uae08\uc561\uc744 \uc0ac\uc6a9\ud574\uc57c\ud55c\ub2e4.<\/p>\n

\ubbfc\ubcf5\uae30 CPA
\nPartner, UCMK & ASSOCIATES<\/p>\n","protected":false},"excerpt":{"rendered":"

11\/11\/10 Column – Korea Town Daily \uc790\uc120\uae30\ubd80\uae08(Charitable Contribution) \uc790\uc120\uae30\ubd80\uae08(Charitable Contribution)\uc774\ub780 \uc790\uaca9\uc870\uac74\uc744 \uac16\ucd98 \uae30\uad00(Qualified Organization)\uc5d0\uac8c \uae30\ubd80(Gift)\ud558\ub294 \uac83\uc774\ub2e4. \uc790\uc120 \uae30\ubd80\uae08\uc73c\ub85c \uc790\uaca9\uc744 \uac16\uae30 \uc704\ud574\uc11c \ud544\uc694\ud55c \uc694\uc18c\ub294 \uccab\uc9f8, \uae30\ubd80\ud558\ub824\ub294 \uc758\ub3c4\uac00 \uc788\uc5b4\uc57c \ud558\uace0 \ub458\uc9f8, \ub300\uac00(Consideration)\uac00 \uc5c6\uc5b4\uc57c \ud558\uace0 \uc14b\uc9f8, \uae30\ubd80 \ubc1b\ub294 \uc0ac\ub78c\uc758 \uc751\ub099\uc774 \uc788\uc5b4\uc57c \ud55c\ub2e4. \uc138\uae08\uc73c\ub85c \uacf5\uc81c\ubc1b\uc73c\ub824\uba74 \uae30\ubd80\uae08\uc740 \ub2e4\uc74c\uc911 \ud558\ub098\uc758 \uae30\uad00\uc5d0 \uc18d\ud574\uc57c \ud55c\ub2e4. \u2022 \ubbf8\uad6d\uc758 \uc8fc\uc815\ubd80\ub098 \uc8fc\uc815\ubd80 \uc0b0\ud558\uae30\uad00 \u2022 \uc885\uad50, \uc790\uc120, […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-767","post","type-post","status-publish","format-standard","hentry","category-column"],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/767","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/comments?post=767"}],"version-history":[{"count":1,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/767\/revisions"}],"predecessor-version":[{"id":768,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/767\/revisions\/768"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=767"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=767"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=767"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}