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Donor Advised Funds

Gift Comparison

The Nature Conservancy's Donor Advised Fund
Private Foundation
Start-up fees
No Yes
Donor responsibility for record keeping and tax return preparation
No Yes
Basis of income tax charitable deduction for gifts of appreciated property
Market value

Cost basis

(except publicly traded stock)

Maximum income tax charitable deduction allowed per year
30% of adjusted gross income for property; 50% for cash 20% of adjusted gross income for property; 30% for cash
Tax on net investment income
None 1 - 2%
Advisory privileges
Yes: The Nature Conservancy receives at least 20% and other charities receive up to 80% Yes
Donor can designate an advisor for future years
Yes Yes

* This chart reflects current laws and could change.

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