Donor Advised Funds

Gift Comparison

The Nature Conservancy's Donor Advised Fund
Private Foundation

Start-up fees

Donor responsibility for record keeping and tax return preparationNoYes
Basis of income tax charitable deduction for gifts of appreciated propertyMarket value

Cost basis

(except publicly traded stock)

Maximum income tax charitable deduction allowed per year30% of adjusted gross income for property; 50% for cash20% of adjusted gross income for property; 30% for cash
Tax on net investment incomeNone1 - 2%
Advisory privilegesYes: The Nature Conservancy receives at least 20% ad other charities receive up to 80%Yes
Donor can designate an advisor for future yearsYesYes

* This chart reflects current laws and could change.

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