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For 40 years, Independent’s pursuit of our mission to boldly advance peaceful, prosperous, and free societies has been possible only because of the generous support ([link removed]) of our donors.

As we enter a new year with some changes to the tax laws, we hope the following information may be helpful as you consider your charitable giving in the year ahead:

You may get a tax benefit even if you don’t itemize.
* For some taxpayers who take the standard deduction, recent tax rules allow a deduction for cash gifts to qualified charities up to about $1,000 for individuals or $2,000 for married couples filing jointly. Even a modest gift may provide a benefit.

If you itemize deductions, your charitable giving may need to pass a small income-based threshold before they become deductible.
* Under current rules, only the amount of charitable giving above about 0.5% of your income may count for a deduction. For example, if your income is $100,000, only the portion of your gifts over $500 would be deductible.

If you are 70½ or older, giving directly from your IRA may be a helpful option.
* A Qualified Charitable Distribution (QCD) allows you to send up to about $100,000 per year to a qualified charity, and the gift is not included in your taxable income.

You may also wish to consider long-term ways to support Independent Institute.
* Some supporters choose to include Independent in their will, trust, or estate plans.

Everyone’s situation is different, and as always, please consult your own tax advisor as you make your decisions.

With many thanks again to our many supporters who have made our first 40 years possible. With your help, we look forward to an impactful year ahead!
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Sincerely,

Mary L. G. Theroux
Chairman and Chief Executive
Independent Institute
100 Swan Way
Oakland, CA 94621
(510) 632-1366

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