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Library.\u003C/p>",[220],{"id":221,"image":222},"2949027",[223],{"id":224,"src":225,"height":226,"width":227,"srcset":228,"alt":229,"focalPoint":230},"2949384","https://static.library.ucla.edu/craftassetsprod/images/_fullscreen/UCLA_2019_08_01-24_2023-12-12-225107_rgbf.jpg",1706,2560,"https://static.library.ucla.edu/craftassetsprod/images/_375xAUTO_crop_center-center_none/UCLA_2019_08_01-24_2023-12-12-225107_rgbf.jpg 375w, https://static.library.ucla.edu/craftassetsprod/images/_960xAUTO_crop_center-center_none/UCLA_2019_08_01-24_2023-12-12-225107_rgbf.jpg 960w, https://static.library.ucla.edu/craftassetsprod/images/_1280xAUTO_crop_center-center_none/UCLA_2019_08_01-24_2023-12-12-225107_rgbf.jpg 1280w, https://static.library.ucla.edu/craftassetsprod/images/_1920xAUTO_crop_center-center_none/UCLA_2019_08_01-24_2023-12-12-225107_rgbf.jpg 1920w, https://static.library.ucla.edu/craftassetsprod/images/_2560xAUTO_crop_center-center_none/UCLA_2019_08_01-24_2023-12-12-225107_rgbf.jpg 2560w","Student holding a tablet sitting on the grass in front of a silver sculpture",[231,232],0.4688,0.5968,{"slug":234,"title":235,"uri":236},"ways-to-give","Ways to Give","give/ways-to-give",[238,243],{"id":239,"typeHandle":240,"richText":241,"sectionTitle":242},"2949034","richText","\u003Cp>Many of our donors have taken advantage of the IRA qualified charitable distribution (QCD). This is a great way to avoid taxation on IRA distributions and make a significant philanthropic gift in support of the Library.\u003C/p>\n\n\u003Cul>\u003Cli>Donors age 70½ or older may make a gift of any amount, up to $100,000 per individual ($200,000 for couples with individual IRA accounts), from an IRA without paying income tax on the donated amount.\u003C/li>\u003Cli>For donors who have a required minimum distribution (RMD), making a gift directly from an IRA to The UCLA Foundation will satisfy that requirement.\u003C/li>\u003Cli>The QCD can only be made from IRAs, not from company plans.\u003C/li>\u003Cli>Funds should be transferred directly from the donor’s financial institution to The UCLA Foundation.\u003C/li>\u003Cli>Donors who have personalized checks for their IRA account should contact UCLA’s Office of Gift Planning for specific information to ensure their wishes are met.\u003C/li>\u003Cli>Since January 2023: Taxpayers age 70½ and older can now make a one-time $50,000 distribution directly from an IRA to fund a charitable gift annuity or charitable remainder trust and treat this as a qualified charitable distribution. \u003Cem>Special conditions and rules apply. Please contact UCLA’s Office of Gift Planning for details.\u003C/em>\u003C/li>\u003C/ul>","Tax-Advantaged Giving Ideas to Support the Library",{"id":244,"typeHandle":240,"richText":245,"sectionTitle":246},"2949035","\u003Cp>UCLA has extensive planned giving resources, dedicated staff, and in-house attorneys available to answer your questions, on a confidential basis and without charge or obligation. To learn more, please contact the UCLA Office of Gift Planning at 310-794-2334\nor \u003Ca href=\"mailto:giftplanning@support.ucla.edu\">giftplanning@support.ucla.edu\u003C/a>.\u003C/p>","Contact",1781050528419]