{"id":31898,"date":"2026-02-18T09:01:50","date_gmt":"2026-02-18T00:01:50","guid":{"rendered":"https:\/\/blog.agentsoft.co.kr\/index.php\/2026\/02\/18\/31898\/"},"modified":"2026-02-18T09:01:50","modified_gmt":"2026-02-18T00:01:50","slug":"%ec%82%ac%ed%9a%8c%eb%b3%b5%ec%a7%80%eb%8c%80%ed%95%99%ec%9b%90-%eb%a0%88%ed%8f%ac%ed%8a%b8-%eb%b9%84%ec%98%81%eb%a6%ac%ec%a1%b0%ec%a7%81-%ec%a7%80%ec%97%ad%ec%82%ac%ed%9a%8c%ec%9e%ac%eb%8b%a8","status":"publish","type":"post","link":"https:\/\/blog.agentsoft.co.kr\/index.php\/2026\/02\/18\/31898\/","title":{"rendered":"\uc0ac\ud68c\ubcf5\uc9c0\ub300\ud559\uc6d0 \ub808\ud3ec\ud2b8, \ube44\uc601\ub9ac\uc870\uc9c1, \uc9c0\uc5ed\uc0ac\ud68c\uc7ac\ub2e8 \uc0ac\ub840"},"content":{"rendered":"

<\/p>\n

\ubaa9\ucc28<\/strong><\/p>\n

1. \uc9c0\uc5ed\uc0ac\ud68c\uc7ac\ub2e8-\ud2b9\ubcc4\ud55c \ud615\ud0dc\uc758 Funder
\n2. \uc9c0\uc5ed\uc0ac\ud68c\uc7ac\ub2e8\uc758 \ubc1c\uc804\uacfc \uc131\uc7a5
\n3. \uc9c0\uc5ed\uc0ac\ud68c\uc7ac\ub2e8\uc758 \uc815\ub2f9\uc131
\n4. \uc815\ub2f9\uc131 \ud655\ubcf4\ub97c \uc704\ud55c \ub178\ub825 :\ub2e4\ub978 Philanthropic Funder\uc640\uc758 \ube44\uad50
\n5. \uacf5\uacf5\uc815\ucc45\uc758 \ubc1c\uc804
\n6. Grantee\ub97c \uc120\ud0dd\ud558\ub294 \uac83
\n7. \uc0c8\ub85c\uc6b4 \uacfc\uc81c\uc640 \uc5f0\uacc4<\/p>\n

\ubcf8\ubb38\ub0b4\uc6a9<\/strong><\/p>\n

1) \uc9c0\uc5ed\uc0ac\ud68c\uc7ac\ub2e8\uc740 \ubbf8\uad6d\uc758 IRC(Internal Revenue Code)\uc5d0\uc11c \uacf5\uacf5\uc790\uc120\ub2e8\uccb4\ub85c \ubd84\ub958\ub428.
\n -> \ub9e4\ub144 \uc789\uc5ec\uae08\uc5d0 \ub300\ud55c \uc138\uae08\uc744 \ub0b4\uc9c0 \uc54a\uc73c\uba70, \ub610\ud55c \uae30\uc5c5\uc774\ub098 \uac1c\uc778\uc758 \ud6c4\uc6d0\uc73c\ub85c \uc778\ud55c \uacfc\uc138\uc218\uc785 \ub3c4 \uc138\uae08\uacf5\uc81c\ub97c \ubc1b\uc744 \uc218 \uc788\uc74c. \uc774\ub7ec\ud55c \uc138\uae08\uac10\uba74\ud61c\ud0dd\uc740 \uc9c0\uc5ed\uc0ac\ud68c\uc7ac\ub2e8\uc774 \ubcf4\ub2e4 \ud3ed\ub113\uac8c \uc9c0\uc5ed \uc0ac\ud68c\uc5d0 \uc774\uc775\uc744 \uc8fc\uace0, \uc815\ubd80\uc758 \ub178\ub825 \uc904\uc77c \uc218 \uc788\ub2e4\ub294 \uac83\uc73c\ub85c\ubd80\ud130 \uc815\ub2f9\ud654 \ub428. <\/p>\n

2) \uc9c0\uc5ed\uc0ac\ud68c\uc7ac\ub2e8\uc740 \uc138\uae08\uac10\uba74\ud61c\ud0dd\uc744 \ub2e4\ub978 \uacf5\uacf5\uc790\uc120\ub2e8\uccb4\uc640 \uacf5\uc720\ud558\uae30\ub3c4 \ud568.
\n -> \ubcd1\uc6d0, \ud559\uad50, \uad50\ud68c, \uc5b4\ub9b0\uc774\ub098 \ub3d9\ubb3c\ud559\ub300\uc608\ubc29 \ub2e8\uccb4 \ub4f1\uc740 \uc815\uae30\uc801\uc73c\ub85c \uc790\uc120 \ub2e8\uccb4\ub85c\uc11c\uc758 \uc704\uce58\ub97c \ubd80\uc5ec\ubc1b\uc74c. <\/p>\n

3) \uadf8 \ubc16\uc5d0 \ub2e4\ub978 \uacf3\uc5d0\uc11c \uc774\ub7ec\ud55c \uc138\uae08\uac10\uba74\ud61c\ud0dd\uc744 \ubc1b\uc73c\ub824\uba74, \uc9c0\uc5ed\uc0ac\ud68c\uc7ac\ub2e8\uc774 \ub9ce\uc740 donors\ub4e4\ub85c \ubd80\ud130 \uae30\ubd80\uae08\uc744 \ud68d\ub4dd\ud558\ub294 \uac83\ucc98\ub7fc \ub2e4\uc218(\uacf5\uacf5)\uc758 \ud6c4\uc6d0\uc744 \ubc1b\uc544\uc57c\ub9cc \ud558\uace0, \uadf8 \ud6c4\uc6d0\uae08\uc758 \ubaa9\uc801\uc774 \uc9c0\uc5ed\uc0ac\ud68c\uc758 \uc774\uc775\uacfc \ubc18\ub4dc\uc2dc \uc77c\uce58\ud574\uc57c\ub9cc \ud568. <\/p>\n

4) \ub2e4\ub978 grant-making foundations\uc758 \uacbd\uc6b0\ub294 \uadf8\ub4e4\uc758 \ubaa9\uc801\uacfc \ubbf8\uc158\uc774 \uc77c\uce58\ud560 \ub54c \uc138\uae08\uac10\uba74\ud61c\ud0dd \uc744 \ubc1b\uc744 \uc218 \uc788\uc74c. \uc65c\ub0d0\ud558\uba74 \uc774\ub4e4\uc740 \ub300\ubd80\ubd84 \uacf5\uacf5\uc744 \uc704\ud55c \ud6c4\uc6d0\uc744 \ud558\uc9c0 \uc54a\uc744 \ud655\ub960\uc774 \ub192\uc740 \uc0ac \uc801\uc7ac\ub2e8\uc73c\ub85c \uac04\uc8fc\ub418\uae30 \ub54c\ubb38\uc784.<\/p>\n

Table6.1 \uc0ac\uc801\uc7ac\ub2e8\uacfc \uc9c0\uc5ed\uc0ac\ud68c\uc7ac\ub2e8\uc758 \uc911\uc694\ud55c \ud2b9\uc131<\/p>\n

\ud2b9\uc131
\n\uc0ac\uc801\uc7ac\ub2e8
\n\uc9c0\uc5ed\uc0ac\ud68c\uc7ac\ub2e8
\n\uae30\ubd80\uc790\ub97c \uc704\ud55c \uc138\uae08\uacf5\uc81c(Amounts deductible for donor)
\n\uacf5\uac1c\uc801\uc73c\ub85c \uac70\ub798\ub418\ub294 \uc99d\uad8c
\n(Publicly traded securities)
\n\uc2dc\uc7a5\uac00\uaca9
\n(fair market value)
\n\uc2dc\uc7a5\uac00\uaca9
\n\ud3c9\uac00\uc790\uc0b0
\n(Other appreciated property)
\n\uc6d0\uac00\uc81c\ud55c
\n(Limited to cost basis)
\n\uc2dc\uc7a5\uac00\uaca9
\n\uae30\ubd80\uc790 \uae30\ubd80\uae08\uc758 \uc81c\ud55c
\n\ud604\uae08\uae30\ubd80
\n(cash contributions)
\n\ucd1d\uc18c\ub4dd\uc758 30%<\/p>\n

\ucd9c\ucc98 : \ud574\ud53c\ucea0\ud37c\uc2a4<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

\ubaa9\ucc28 1. \uc9c0\uc5ed\uc0ac\ud68c\uc7ac\ub2e8-\ud2b9\ubcc4\ud55c \ud615\ud0dc\uc758 Funder 2. \uc9c0\uc5ed\uc0ac\ud68c\uc7ac\ub2e8\uc758 \ubc1c\uc804\uacfc \uc131\uc7a5 3. \uc9c0\uc5ed\uc0ac\ud68c\uc7ac\ub2e8\uc758 \uc815\ub2f9\uc131 4. \uc815\ub2f9\uc131 \ud655\ubcf4\ub97c \uc704\ud55c \ub178\ub825 :\ub2e4\ub978 Philanthropic Funder\uc640\uc758 \ube44\uad50 5. \uacf5\uacf5\uc815\ucc45\uc758 \ubc1c\uc804 6. Grantee\ub97c \uc120\ud0dd\ud558\ub294 \uac83 7. \uc0c8\ub85c\uc6b4 \uacfc\uc81c\uc640 \uc5f0\uacc4 \ubcf8\ubb38\ub0b4\uc6a9 1) \uc9c0\uc5ed\uc0ac\ud68c\uc7ac\ub2e8\uc740 \ubbf8\uad6d\uc758 IRC(Internal Revenue Code)\uc5d0\uc11c \uacf5\uacf5\uc790\uc120\ub2e8\uccb4\ub85c \ubd84\ub958\ub428. -> \ub9e4\ub144 \uc789\uc5ec\uae08\uc5d0 \ub300\ud55c \uc138\uae08\uc744 \ub0b4\uc9c0 \uc54a\uc73c\uba70, \ub610\ud55c \uae30\uc5c5\uc774\ub098 \uac1c\uc778\uc758 \ud6c4\uc6d0\uc73c\ub85c \uc778\ud55c \uacfc\uc138\uc218\uc785 \ub3c4 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[29258,39808,39810],"class_list":["post-31898","post","type-post","status-publish","format-standard","hentry","category-uncategorized","tag-29258","tag-39808","tag-39810"],"_links":{"self":[{"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/posts\/31898","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/comments?post=31898"}],"version-history":[{"count":0,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/posts\/31898\/revisions"}],"wp:attachment":[{"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/media?parent=31898"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/categories?post=31898"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/tags?post=31898"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}