For Individuals

Children’s Future receives nearly 50% of its financial support from individuals who want to make a difference in the lives of the 300 students we support. Without donors like you, we wouldn’t be able to offer the cutting edge educational and social work services that are fostering meaningful change in Cambodia.

For Volunteering

CFI supports local community development initiatives that build the capacity of local staff and avoid dependence on volunteers. To avoid voluntourism, CFI carefully selects volunteers that have needed skills that cannot be found locally and long term commitments (2 month minimum, 6 months to 1 year preferred). All volunteers must provide a background check and agree to CFI’s Child Protection and PSEAH Policies. If you think that description fits, please reach out and we would love to discuss opportunities for collaboration further

Qualified Charitable Donation

What is a Qualified Charitable Deduction (QCD)?

• A QCD is a direct transfer of funds from your IRA, payable to a qualified charity. QCDs can be counted toward satisfying your required minimum distributions (RMDs) for the year, as long as certain rules are met. 
• In addition to the benefits of giving to charity, a QCD excludes the amount donated from taxable income, which is unlike regular withdrawals from an IRA. Keeping your taxable income lower may reduce the impact to certain tax credits and deductions, including Social Security and Medicare. 
• Also, QCDs don’t require that you itemize, which due to the recent tax law changes, means you may decide to take advantage of the higher standard deduction, but still use a QCD for charitable giving

While many IRAs are eligible for QCDs, there are requirements:

• You must be 70½ or older to be eligible to make a QCD
• QCDs are limited to the amount that would otherwise be taxed as ordinary income. This excludes non-deductible contributions.
• The maximum annual amount that can qualify for a QCD is $100,000.00 (Indexed starting in 2024). This applies to the sum of QCDs made to one or more charities in a calendar year. (If, however, you file taxes jointly, your spouse can also make a QCD from his or her own IRA within the same tax year for up to $100,000.)
• For a QCD to count towards your current year’s RMD, the funds must come out of your IRA by your RMD deadline, generally December 31.
• Contributing to an IRA may result in a reduction of the QCD amount you can deduct. (The aggregate amount of deductible IRA contributions you make to your IRA after you turn 70 1/2 will reduce the amount of the QCD that is not includible in your gross income.)
• Any amount donated above your RMD does not count toward satisfying a future year’s RMD.
• Funds must be distributed directly to the charity.
• Under certain circumstances, a QCD may be made from a Roth IRA but Roth IRAs are not subject to RMDs during your lifetime, and distributions are generally tax-free. 
• The charity must be a 501(c)(3) organization, eligible to receive tax-deductible contributions of which Children’s Future International is. 
• A QCD is reported as a normal distribution on IRS Form 1099-R for any non-Inherited IRAs. For Inherited IRAs or Inherited Roth IRAs, the QCD will be reported as a death distribution. Itemization is not required to make a QCD. While the QCD amount is not taxed, you may not then claim the distribution as a charitable tax deduction. A QCD is not subject to withholding. State tax rules may vary, so for guidance, consult a tax advisor.

Let us know if you have any further questions, feel free to email us at: info@childrensfuture.org.

For Businesses

Children’s Future partners with businesses and organizations that see the value in educating the next generation of leaders. With our four major events every year, corporate sponsorship is a great way to get your brand seen by a new and passionate audience.