The Private Foundation Alternative

A donor-advised fund is an attractive alternative to a private foundation, offering more flexibility, confidentiality and maximum tax benefits. It is quick and easy to establish, and inexpensive to maintain

  Private Foundations Our Donor-Advised Funds
Maximum Tax Benefits No Yes
AGI Tax Deduction Limitation – Cash 30% 50%
AGI Tax Deduction Limitation – Long-Term Capital Gain Property (Publicly Traded Stock, Closely Held Stock and Real Estate) 20% 30%
Gifts of Qualified Appreciated Securities (i.e., Publicly Traded Stock) Fair Market Value Deduction Fair Market Value Deduction
Gifts of Real Estate or Closely Held Stock Cost Basis Deduction Fair Market Value Deduction
Privacy/Confidentiality No, Disclosure of IRS Form 990PF Is Required Yes, Confidentiality Maintained
Excise Taxes on the Sale of Highly Appreciated Gifts Yes No
Annual Excise Tax Payments 1-2% of Net Income and Net Realized Gains None
Custom Investment Program for Each Charitable Entity or Fund Yes Yes, Financial Advisor Program*
Ease and Cost of Establishing Charitable Entity or Fund Complex
Legal Expenses and IRS 1023 Application Fees and Expenses
Simple, No Cost, No Minimums to Establish
Annual Minimum Distribution Requirement 5% None
Personal Service and Custom Donor Education Programs No Yes

*No minimum balance required to work with an outside financial advisor to manage assets.