GIFT OPTIONS COMPARISON CHART

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GIFT OPTIONS COMPARISON CHART

Smart Charitable Investing

A donor-advised fund can provide you with significant potential tax and estate planning benefits, as well as the possibility of increased giving power. The following chart provides a snapshot of the benefits that you and the Child Welfare League of America receive by opening a donor-advised fund. Please send e-mail to guidedgiving@cwla.org if you want more information about how to establish a donor advised fund.

   Direct Donation Donor-Advised Fund
Charitable Entity Generally a public nonprofit organization established to fulfill its charitable mission and engage in charitable activities. A public charity that invests contributions from several donors and makes grants to nonprofit organizations recommended by donors.
Benefits to the Charity Charity receives assets immediately. Fund generally makes charitable grants as recommended by donors. CWLA and its member agencies will receive a percentage of each contribution made, and grants may be made to CWLA and its member agencies from donor accounts.
Benefits to the Donor
  • Contribution generally deductible in current year.
  • Pay no capital gains tax on contributions of appreciated securities.
  • May receive an immediate tax deduction on cash donations up to 50% of AGI.
  • May receive an immediate tax deduction on stock donations up to 30% of AGI.
  • Reduced estate tax liability.
  • Able to donate large blocks of stocks.
  • Little to no costs involved.
  • Contribution generally deductible in current year.
  • Pay no capital gains tax on contributions of appreciated securities.
  • May receive an immediate tax deduction on cash donations up to 50% of AGI.
  • May receive an immediate tax deduction on stock donations up to 30% of AGI.
  • Reduced estate tax liability.
  • Able to donate large blocks of stocks.
  • Ability to designate account advisors and successors to build a legacy of charitable giving.
  • Can appoint family members for grant making.
  • Can recommend grants on own timetable.
  • Choose anonymity or public recognition on grants.
  • Contributions may grow in the fund, thereby increasing giving power.
  • Low set-up and account maintenance costs.

 

The Child Welfare League of America is not engaged in rendering legal or tax advisory service. Please notify your attorney or other professional advisor for advice or assistance in specific cases.

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