Saturday, February 20, 2016

The Global Church of the Nazarene Foundation of Lenexa, Kansas, United States' eNewsletter for Saturday, February 20, 2016

The Global Church of the Nazarene Foundation of Lenexa, Kansas, United States' eNewsletter for Saturday, February 20, 2016

Dear friends,
Numerous studies have attempted to capture the benefits of giving, and they’ve consistently shown that giving helps people live better and longer.
One study published in the American Journal of Public Health (2013) found that giving reduces the mortality risk tied to stress, a known risk factor for many chronic diseases. According to the study, stress did not predict mortality for those who had made generous gifts within the previous year; however, the link between stress and mortality was apparent in people who weren't generous in their giving and volunteering, even after adjusting for age, health, and other variables. A larger, earlier study found that people who faithfully gave to two or more causes had a 63% lower rate of mortality than people who didn't volunteer during the study period! (Journal of Health Psychology)
Those of us who are involved in the ministry of the Foundation are familiar with the language of “transactional gifts” and “transformational gifts.” Many think of a transformational gift as a large gift—one with the potential to transform a ministry and its outreach, often with many zeros on the end of it—while considering smaller gifts as merely “transactional gifts.”
While it is true that a large gift can transform a ministry, we must be careful to not look at gifts simply in the context of what they can do in ministry. Instead, we need to think about the impact of the gift on the giver.
I think it would be fair to say that, under the biblical view of generosity, a transactional gift is one where the giver has not truly invested in the ministry or the gift. Conversely, a transformational gift is one where the giver, not necessarily the ministry, is transformed through the gift. It is these gifts that result in the health benefits of giving and change the scope of ministry—regardless of the monetary size of the gift. Transformational gifts are the outpouring of a spirit of generosity caused by absorbing the truth of God’s Word and being a witness to it.
I invite you, as we seek to follow Christ this year, to live generously and experience the transformation of your own life as you do so. God bless you!
Ken Roney
President
*Originally published in the January issue of the Nazarene Foundation quarterly newsletter. Please contact us to subscribe.

WASHINGTON NEWS
Washington Hotline
IRS Warnings During Peak Filing SeasonEach year, the IRS publishes its “Dirty Dozen” list of tax scams. This week, the IRS warned taxpayers to avoid “phishing scams” and not to falsify income or make frivolous arguments.
As of February 18, the IRS reports that there is a 400% increase in “phishing” emails. The email scammer attempts to trick taxpayers into thinking that this is an official inquiry about their tax refund or filing status.
IRS Commissioner John Koskinen noted, “This dramatic jump in these scams comes at the busiest time of tax season. Watch out for fraudsters slipping these official-looking emails into inboxes, trying to confuse people at the very time they work on their taxes. We urge people not to click on these emails.”
There are two major risks in clicking on email links from a scammer. First, the link may take you to an “official-looking” website and attempt to gain access to your Social Security Number, bank account numbers or other financial information.
Second, the link may load “malware” on your computer. This is a program that gives a hacker access to your computer and may lead to disclosure of your banking or other personal information.
If you receive a suspicious email, do not click on links. Forward the email to phishing@irs.gov. There also is a “Report Phishing and Online Scams” page onwww.irs.gov that has extensive helpful information.
When the IRS receives a phishing email, it will work with state and local law enforcement to apprehend the tax scammers.
Koskinen urges taxpayers to watch out for suspicious email subject lines. Some of the phishing email subject lines include phrases such as “Your tax refund,” “Your W-2” or “Order your tax transcript.”
A second IRS warning is to avoid claiming improper tax credits by falsifying income. This action could lead to civil penalties and even tax prosecution. It may be encouraged by unscrupulous tax preparers.
Koskinen cautions, “Taxpayers should not falsify their income or other information on their tax returns to improperly claim tax credits. Misrepresenting facts is cheating and taxpayers are legally responsible for all the information reported on their returns.”
The IRS website also includes a note with a title “The Truth about Frivolous Tax Arguments.”
Some tax scammers tell individuals that they may avoid payment of all tax by claiming a First Amendment exemption based upon their religious status or their moral beliefs. The tax scammer claims that the person may use one of these strategies to avoid payment of all tax.
There are valid exemptions from income tax for qualified religious and other nonprofit organizations. However, these exemptions do not apply to individual taxpayers.
The frivolous claim that you are not subject to income tax for any of these reasons may subject you to back taxes, interest and penalties. Repeat offenders who are classified as tax protesters may even face criminal action by the federal government.
Koskinen reminds taxpayers that the “Dirty Dozen” tax scams are published each year by the IRS. The goal of this publicity is to protect taxpayers from abusive promoters and to reduce your potential tax return errors.
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PERSONAL PLANNER
Gifts of Cash
Gifts of CashMany people use their annual gift exclusion as part of an overall estate planning strategy.
Sara: "We had a pretty good year this year. After all the financial changes last year, we decided it was a good time to be more careful. So we watched our budget, took a less expensive vacation, and we actually have substantial savings at the end of this year."
Jane: "Yes. Joe and I were also careful. We have been talking. After setting aside part of our cash savings, we could maybe make some gifts this year. Next Tuesday, we're planning to meet with our tax advisor to discuss some gifts."
Sara: "Harry and I met with our advisor last week to talk about some end-of-year gifts. We plan to make some gifts to the children and also some gifts to charity."
Gifts to Children and Other Heirs
Sara is wise to consider gifts to children or other heirs. This year, she and Harry can make gifts of $14,000 each to their children or other beneficiaries using their annual gift exclusions. Sara and Harry decide to make gifts to their two children. Based upon the $14,000 annual exclusion for two donors and two children, they could give $56,000 with no gift tax and no requirement to file a gift tax return.
One good strategy that many parents use is to make a gift of property and to save the cash themselves. For example, if Sara and Harry have some shares of public stock it makes good sense for them to make gifts of their appreciated stock to their children or other heirs. They can then invest the cash themselves and replace the gifted property.
There are two benefits for Sara and Harry if they make the gift of stock. First, the basis in the stock flows through to the children. If the children later sell the stock, they will pay the capital gains tax. However, Harry and Sara have avoided paying the tax themselves and recognition of the gain may be deferred for many years. Sara and Harry can place the cash in their investment fund and replace the stock given to children or other heirs.
Second, it frequently is desirable for children and other heirs to receive property rather than cash. Children tend to spend cash quickly for consumer items. Harry and Sara would like their children to learn to save and invest. A gift of stock is much more likely to lead the children to follow the example of Harry and Sara.
Gifts to Charity
Both Sara and Jane are considering gifts to charity. It is a very good time for them to consider a cash gift. Because they were careful in budgeting this year, both Sara and Jane have a greater opportunity to make a substantial cash gift this year.
Making a cash gift is quite easy. You can simply write a check to your favorite charity. But it is important to make sure that you follow the requirements of the IRS in order to receive your appropriate tax savings for your gift.
Cash Gifts and the IRS
A cash gift saves tax at your top tax rate. For example, if you are in the 33% tax bracket, then a gift of $100 produces a charitable deduction of that amount. Multiplying the $100 times your 33% tax bracket produces an actual tax savings of $33. Of course, in some states you will also save state income taxes.
Your gift by check may be mailed to the charity. If you place the check in the U.S. mail by December 31 of this year and the check clears, it will be deducted in 2016 even though the charity receives the check next year.
If you make a gift of more than $250 to a charity, you must receive what the IRS calls "contemporaneous written acknowledgment" and what you probably refer to as a receipt. The charity will send you a receipt when the gift is made or at the end of the year when you are preparing to file your tax returns. You should keep the receipt or a copy for your records so that you can prove that the gift qualifies for a charitable deduction.
If you make charitable gifts using payroll deductions, you will be permitted to claim the charitable deduction. In that case, you must retain a pay stub or a Form W-2 from your employer that shows the amount given to charity.
You may also spend cash amounts that are deductible as volunteer expenses. In this case, you should make records of each expenditure that shows the services that were rendered to the charity. It also is important to note whether any goods or services have been transferred by the charity back to you.
Charities sometimes make transfers back to donors. A common type of transfer back is a charity dinner. For example, if the charity charges $100 for a dinner event and the value of the dinner is $18, then the charity will send you a receipt that shows a charitable gift of $82. The IRS has a special name for this gift. They call it a "quid pro quo" gift. If the charity is giving something substantial back to you, such as a dinner, the amount of your deduction is just the charitable part of the payment.
Another possible option is for a charity to give you a token gift. If the charity gives a donor a "low value" item that has the logo, colors or identification of the charity on it, it will be disregarded.
For 2016, donors who make gifts of $53.00 or more may receive items with the name or logo of the charity that are valued at less than $10.60. For donors who make fairly large gifts, the token item may generally have a value up to 2% of the amount of the gift with a limit on the token item value at $106. In the future, those numbers will increase slightly.
Summary
If you have been careful in budgeting this year like Sara and Jane, it may also be a very good time to make an end-of-year cash gift. By following the guidelines that are set forth, you can make sure that you have provided a very nice benefit for a favorite charity and also receive your full charitable deduction on your income taxes..
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SAVVY LIVING
Savvy Senior
Choosing a Hospice Care Program
Can you offer any information on hospice care, how to choose a good provider and whether Medicare covers it? My grandmother has terminal cancer and wants to die at home, if possible.
Hospice can be a wonderful option in the last months of life because it offers a variety of services, not only to those who are dying, but also to those left behind. Here's what you should know.
What Hospice Offers
Hospice care is a unique service that provides medical care, pain management and emotional and spiritual support to people who are in the last stages of a terminal illness. It does not speed up or slow down the process of dying. The goal of hospice is to simply keep the patient as comfortable and pain-free as possible until death.
The various services provided by a hospice program come from a team of professionals who work together to accommodate all the patients' end-of-life needs.
The team typically includes hospice doctors who will work with the primary physician and family members to draft up a care plan; nurses who dispense medication for pain control; home care aids who attend to personal needs, like eating and bathing; social workers who help the patient and the family prepare for end of life; clergy members who provide spiritual counseling, if desired; and volunteers who fill a variety of niches, from sitting with the patient to helping clean and maintain their property.
Some hospices even offer massage or music therapy. Nearly all provide bereavement services for relatives and short-term inpatient respite care to give family caregivers a break.
Most hospice patients receive care in their own home. However, hospice will go wherever the patient is - hospital, nursing home or assisted living residence. Some even have their own facilities to use as an option.
To receive hospice care, your grandmother must get a referral from her physician stating that her life expectancy is six months or less.
It's also important to know that home-based hospice care does not mean that a hospice nurse or volunteer is in the home 24 hours a day. Services are based on need and/or what you request. Hospice care can also be stopped at anytime if your grandmother's health improves or if she decides to re-enter cure-oriented treatments.
How to Choose
The best time to prepare for hospice and consider your options is before it's necessary, that way, you're not making decisions during a stressful time. There are more than 5,500 hospice programs in the U.S., so depending on where you live, you may have several options from which to choose.
To locate a good hospice in your area, ask your grandmother's doctor or the discharge planner at your local hospital for a referral; call your state hospice organization (seehospicefoundation.org/hospice-directory for contact information); or search online at sites like the National Hospice and Palliative Care Organization at nhpco.org.
When choosing, look for an established hospice that has been operating for a few years and one that is certified by Medicare. To help you select one, the American Hospice Foundation provides a list of questions to ask at 16HospiceQuestions.us.
Who Pays
Medicare covers all aspects of hospice care and services for its beneficiaries. There is no deductible for hospice services although there may be a very small co-payment - such as $5 for each prescription drug for pain and symptom control, or a 5% share for inpatient respite care. Medicaid also covers hospice in most states, as do most private health insurance plans.
For more information, see the "Medicare Hospice Benefits" online booklet atmedicare.gov/pubs/pdf/02154.pdf. If you have financial questions or concerns, talk to your hospice provider. Most hospices offer financial assistance to help families in need.
Savvy Living is written by Jim Miller, a regular contributor to the NBC Today Show and author of "The Savvy Living” book. Any links in this article are offered as a service and there is no endorsement of any product. These articles are offered as a helpful and informative service to our friends and may not always reflect this organization’s official position on some topics. Jim invites you to send your senior questions to: Savvy Living, P.O. Box 5443, Norman, OK 73070.
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YOUR PLAN
Bequests


Joe and Anna were faithful supporters of their church over the years. Both of them strongly believed in the important work that their church was doing and wanted to be part of it.
Joe: "Several years ago, Anna and I decided to start giving a regular tithe to our church. We believe that they are truly sharing the gospel with others. We think that it is important to partner with them to help make sure their ministry continues. For that reason, Anna and I have made regularly made gifts over and above our tithes."
Anna: "We wanted to do more than just make gifts. Joe and I have been careful over the years and have accumulated some resources. We plan to be generous with family, but we also have the ability to be generous with charity.
After talking it over, we decided to leave a bequest in our will. When we named the Foundation as a beneficiary, we were able to designate that our church receive the funds after we pass away. We now have peace of mind knowing that the Foundation will handle all of the details of our gift without placing the burden of that on our children. It was a simple process, and we are delighted that we will be making a difference in the life of our church."
**Note: The name and image above is representative of a typical donor and may or may not be an actual donor to our organization. Since your benefits may be different, please contact us for more information.
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FINANCES
Finances
Stocks - Wal-Mart's Earnings Disappoint Investors
Wal-Mart Stores, Inc. (WMT) released its full-year and fourth quarter earnings on Thursday, February 18. The retail giant reported lower earnings and cut its sales outlook for 2016, causing its shares to drop nearly 4% after the report's release.
Wal-Mart reported full-year revenue of $482.1 billion and fourth quarter revenue of $129.7 billion. Fourth quarter revenue was lower than expected and down from the company's year ago quarterly revenue of $131.6 billion.
"We had a solid fourth quarter to close out our fiscal year," said President and CEO Doug McMillon. "We are pleased with fundamental trends that are allowing us to improve our stores, add critical capabilities and deepen our digital relationships with customers."
Last month, Wal-Mart announced its plans to close 269 stores globally. As the world's largest retailer, these closures could impact 10,000 employees in the U.S. and 16,000 worldwide. The company's report on Thursday included a dismal 2016 sales outlook, which is in large part attributed to the expected closures. Additionally, analysts are crediting the rise of online shopping from rivals like Amazon for weakening Wal-Mart's long-standing dominance in the retail industry.
Wal-Mart announced fourth quarter earnings per share of $1.49. Last year, the company's fourth quarter earnings per share were $1.61.
Wal-Mart Stores, Inc. (WMT) shares ended the week at $64.66, down 3.02% for the week.
T-Mobile Rings in High Profits
T-Mobile US, Inc. (TMUS) announced its full-year and fourth quarter earnings on Wednesday, February 17. The mobile service provider nearly tripled its profits and added 2.1 million customers in the fourth quarter as lower-priced plans and free video streaming proved profitable.
The company's fourth quarter revenue was $8.25 billion, up 1.1% from last year's fourth quarter period. Additionally, the company's service revenue for the quarter was up 11.7%.
"T-Mobile is #1 in postpaid phone growth, #1 in service revenue growth, #1 in Adjusted EBITDA growth, not to mention #1 in customer care and #1 in network speed," said John Legere, President and CEO of T-Mobile. "We set out to change this industry, we're well on our way and we won't stop."
T-Mobile reported that its net income had jumped to $297 million, nearly tripling last year's reported net income of $101 million. Earnings per share in the fourth quarter were $0.34, compared to $0.12 in the fourth quarter of last year.
In an effort to lure customers from its competitors, T-Mobile implemented lower-priced cell phone plans, data rollover options and a free-video streaming service. During Wednesday's conference call, Legere noted that T-Mobile is not only increasing the number of subscribers, it is "keeping them too." In order to upgrade its network, the company is planning to invest up to $10 billion to buy low-frequency airwaves in a government auction on March 29. Other companies that will be participating in the auction include Verizon, AT&T and Comcast Corp.
T-Mobile US, Inc. (TMUS) shares ended the week at $34.95, down 2.37% for the week.
Garmin Navigates Beyond Expectations
Garmin, Ltd. (GRMN) reported its full-year and quarterly earnings on Wednesday, February 17. The company surpassed analysts' expectations as fitness gurus and aviation experts sought Garmin's navigation devices.
The company's fourth quarter revenue was $781 million. While this number was 3% lower than the same period last year, it surpassed the average analyst estimate of $760 million. Additionally, the company reported full-year revenue of $2.82 billion, again surpassing expected revenue of $2.78 billion.
"Despite the challenging global economic environment and the intensified competitive landscape of 2015, we finished strong with revenue and margins exceeding our expectations," said Cliff Pemble, President and CEO of Garmin Ltd. "We believe we have strong products across all of our business segments and are well positioned as we enter 2016."
Garmin reported fourth quarter earnings of $0.74 per share. While earnings for the same quarter last year were $0.77 per share, Garmin's recent earnings came in $0.26 higher than analysts' expectations.
Garmin designs and manufactures global positioning system (GPS) enabled products across five different areas—automotive/mobile, aviation, marine, outdoor and fitness. While the aviation, marine, outdoor and fitness divisions collectively grew 11% over the year ago quarter, Garmin's automotive segment was down 21%. In the fitness arena, Garmin faces tough competition from smartwatch and fitness manufacturers, including Apple and Fitbit. However, the company has withstood the heat from its rivals, which in large part is credited to Garmin's diverse product line and customer base.
Garmin, Ltd. (GRMN) shares ended the week at $39.97, up 12.64% for the week.
The Dow started the week of 2/16 at 16,012 and closed at 16,392 on 2/19. The S&P 500 started the week at 1,871 and closed at 1,918. The NASDAQ started the week at 4,398 and closed at 4,504.
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Bonds - Treasury Yields Edge Upward
After a three-day Wall Street rally that led to higher yields and decreased demand for bonds, treasury yields fell on Thursday as the rally faded and investors sought less risky government bonds. However, yields reversed course on Friday and edged upward after the newest inflation release increased optimism that inflation will rise toward the Fed's 2% target.
The most recent U.S. consumer price index report revealed that the cost of living in the U.S., excluding food and energy, rose 2.2% over the past year. The upturn marks the largest increase in more than four years and calls into question recent predictions that the Federal Reserve would not raise interest rates this year.
"New inflation numbers showing an uptick in consumer prices in January support a Fed policy of gradually raising interest rates," said Federal Reserve Bank of Cleveland President Loretta Mester, who will vote on the interest rate policy later this year.
During trading on Friday, the yield on the 10-year note rose to 1.78%, compared to 1.76% on Thursday, while the yield on the two-year note was 0.75%, compared to 0.71% Thursday. While the slight increase reflects a positive interest rate outlook, from a historical standpoint, bond yields still remain at a very low level. Oil prices and an uncertain global economic landscape continue to weigh down yields.
"There's a lot of economic uncertainty," said Praveen Korapaty, a strategist at Credit Suisse. "We had been seeing softness in U.S. data last year but thought that was transitory. If softness in U.S. data continues, you could see these yields pressured far lower."
The 10-year Treasury note yield finished the week of 2/16 at 1.75% while the 30-year Treasury note yield was 2.60%.
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CDs and Mortgages - Interest Rates Remain Low 
Freddie Mac released its latest Primary Mortgage Market Survey (PMMS) on Thursday, February 18. The report showed interest rates remained unchanged from the previous week and continue to hover near their 2015 lows.
The 30-year fixed rate mortgage averaged 3.65% this week, unchanged from last week. Last year at this time, the 30-year fixed rate mortgage averaged 3.76%.
This week, the 15-year fixed rate mortgage averaged 2.95%, unchanged from last week. The 15-year fixed rate mortgage averaged 3.05% one year ago.
"After another week of financial market oscillations driven by rumors of potential limits on oil production, the 10-year Treasury yield edged up 5 basis points, and the 30-year mortgage rate remained unchanged at 3.65%," said Sean Becketti, Chief Economist at Freddie Mac. "Despite this week's uptick in Treasury yields, the 10-year is still 54 basis points lower than it stood at the end of 2015, while the mortgage rate has dropped only 36 basis points over the same period."
The money market fund finished the week of 2/16 at 0.3%. The 1-year CD finished at 0.6%.
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To model generosity inspires others to do the same. Thank you for your interest in the Foundation as we strive to partner with churches, ministries, and Christians around the world to fund the important work of God's Kingdom.
To access updated financial and gift planning information, please visit our website, www.nazarenefoundation.org. If you would like more information about your charitable giving options or about how a Foundation representative can visit your church, contact us by phone at (913) 577-2983 or by email at info@nazarenefoundation.org.
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The Global Church of the Nazarene Foundation
17001 Prairie Star Parkway, Suite 200
Lenexa, Kansas 66220, United States
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