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马斯克或不会为60亿联合国捐款缴纳税款!

2021-11-20 09:10  来源:财经365 作者:刘兴 本篇文章有字,看完大约需要 分钟的时间

来源:财经365

  财经365(www.caijing365.com)讯,10月,埃隆·马斯克(Elon Musk)通过推特接受挑战,要求他捐出自己财富的2%,以帮助解决全球饥饿危机。

马斯克或不会为60亿联合国捐款缴纳税款!

马斯克或不会为60亿联合国捐款缴纳税款!

  马斯克有一个著名的回答:“这是如果世界粮食计划署能在推特上描述60亿美元将如何解决世界饥饿问题,我将立即出售特斯拉的股票并付诸实施。”但就税收而言,如此大规模的捐赠究竟意味着什么?一个人如何出售和捐赠价值60亿美元的股票呢?

  “有两种方法可以做到这一点,”Wiss&Company的高级税务经理Nicole Derosa说。“你要么卖掉它,然后捐出它,要么把增值股票作为非现金捐款捐出。”

  联合国粮食计划署署长大卫·比斯利周一回复说,他在推特上来回发了几条信息,并要求大家看看麝香如何发挥作用,随后他链接到了一份1000字的总结。

  报告准确地概述了66亿美元如何为43个面临饥荒的国家的4000多万人提供膳食,并帮助避免一场紧迫、前所未有和可以避免的饥饿危机。”

  目前,还不清楚这位世界上最富有的人会如何回应,因为球又回到了他的球场上。虽然麝香可能无法一举解决饥饿问题,“但它肯定会有所帮助。”

  在第一种税收方案中,Derosa说,“如果你真的通过并首先出售股票,他显然会获得长期资本收益。因此,他会增加应税收入。”

  然而,只要他坚持慈善捐赠,他很可能不必为自己出售的股票的增值缴纳任何税款。

  她补充道:“如果你反过来在2021年捐赠,任何现金捐款都有100%的调整后总收入限制。”。

  “因此,理论上,他可以获得一美元对一美元的应税收入扣除额,假设他在附表a中逐项列出扣除额,这样他基本上可以抵消任何收益,至少可以通过联邦政府对这些收益的贡献。”

  因此,在这种情况下,马斯克不会因为销售而被征税,“如果他的回报没有其他变化的话,”德洛萨说。“我们都知道,他的报税表和应纳税所得额可能还有很多其他问题。”德洛萨还澄清,作为一个501(c)(3)慈善组织,联合国世界粮食计划署不会承担任何税收,出售也不会影响特斯拉的税收地位。

  虽然上述情况将免除他的联邦税,但他仍可能面临州税;马斯克在加利福尼亚州和德克萨斯州之间分居。

  “并不是所有的州都允许你有这么大的慈善扣除额,”德洛萨说。“如果他只是捐赠增值股票,而不会引发应税收益事件。从本质上说,这只会给他一个慈善扣减。”

  杰夫·贝佐斯(Jeff Bezos)和杰克·多尔西(Jack Dorsey)等超级富有的捐赠者去年向各种慈善机构捐赠了数十亿美元,但如果不是有史以来最大的一次性慈善捐赠,那么这种规模的捐赠肯定是其中之一。

  “这绝对是我听说过的最大的一次,”德洛萨说。

  如果马斯克接受捐赠(这仍然是一个很好的假设),毫无疑问,他会因为慈善性质而受到赞扬。他还可以避免背弃社交媒体承诺的潜在尴尬。

  但是,除了帮助消除世界饥饿的良好舆论之外,他还将获得相当多的好处,因为明年,他将无法将他的总应税收入减少如此大的比例。

  她说:“人们在年底喜欢做的事情是利用当前的税收慈善捐款限额(2021年调整后总收入的100%)抵消部分资本收益。”。

  “因为这只是今年和2020年发生的变化。明年将再次下降到60%。”更多股票资讯,关注财经365!

      [原文阅读]:

  In October, Elon Musk was challenged via Twitter to donate 2% of his wealth to help solve the global hunger crisis.

  Musk famously responded that “if WFP can describe on this Twitter thread exactly how $6B will solve world hunger, I will sell Tesla stock right now and do it.”

  But what exactly would such a massive donation mean, tax wise? And how does one even go about selling and donating $6 billion dollars worth of stock?

  “There's two ways to do it,” says Nicole Derosa, a Senior Tax Manager at Wiss & Company. “You either sell it and then you donate it, or you donate the appreciated stock as a non-cash contribution.”

  After some back and forth Twittering and a demand to see how this would all work from Musk, UN food program director David Beasley responded on Monday with a link to a 1,000-word summary.

  The outlined exactly how $6.6 billion could provide meals to more than 40 million people across 43 countries facing famine, and help avert a hunger crisis that is urgent, unprecedented, AND avoidable.”

  At the moment, it’s unclear how the world’s wealthiest man is going to respond now that the ball is back in his court. While Musk likely doesn’t have the ability to solve hunger with one fell swoop, “it sure as hell would help.”

  In the first tax scenario, Derosa says that “if you were to actually go through and first sell the stock, he would obviously have a long-term capital gain. He would have increased taxable income as a result.”

  However, he most likely wouldn’t have to pay any taxes on the increased value of the stocks he sold, as long as he followed through on the charitable donation.

  “If you were to, in turn, then donate it for 2021, any cash contributions have a 100% of adjusted gross income limitation,” she adds.

  “So theoretically, he can get a dollar-for-dollar kind of taxable income deduction for it, assuming he itemized deductions on Schedule A, so he could essentially offset any gain, at least federally with a contribution of such proceeds.”

  So in this scenario, Musk wouldn’t be taxed for the sale, “if there’s nothing else going on with his return,” says Derosa. “Which we all know, there's probably a lot of other things going on with his return and his taxable income.”

  Derosa also clarifies that, as a 501(c)(3) charity organization, the UN World Food Programme would not be on the hook for any taxes, nor would the sale affect the tax status of Tesla.

  While the above scenario would clear him of federal taxes, he could still run into state taxes; Musk splits residency between California and Texas.

  “Not all states allow you to have such a large charitable deduction,” says Derosa. “If he were to just donate the appreciated stock that wouldn't trigger a taxable event of gain. Essentially, it would just give him a charitable deduction.”

  Ultra-wealthy donors like Jeff Bezos and Jack Dorsey donated billions last year to various charities, but a gift of this size would be, if not the largest one-time charitable donation of all time, certainly one of them.

  “It’s definitely the largest that I've ever heard of,” Derosa said.

  If Musk were to go through with the donation (which is still quite an if) he would, no doubt, be praised for charitable nature. He also could avoid the potential embarrassment of backing down from a social media pledge.

  But he also stands to gain quite a bit beyond good press for helping to combat world hunger, as next year, he won’t be able to reduce his overall taxable income by such a large percentage.

  “What people like to do toward the end of the year is offset some of their capital gains by capitalizing on the current tax charitable contribution limit of the 100 percent of adjusted gross income for 2021,” she says.

  “Because that is something that has been changed just for this year and 2020. It'll revert back down again to 60 percent next year.”



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