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Donor-advised fund or private foundation
Creating a successful charitable giving plan begins with understanding the differences between various charitable vehicles. Here we compare two frequently employed charitable planning vehicles — the donor-advised fund (DAF) and private foundation to help you structure and plan your giving. For more detailed information about these solutions, please contact your advisor.
Note: An increasing number of philanthropic individuals and families utilize both donor-advised funds and private foundations in a comprehensive charitable giving strategy.
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1 Deductions for contributions are based on fair market value if held for more than one year. Contributions of non-publicly traded securities or nonfinancial assets to a private foundation are limited to cost basis.
2 Income received from investment assets (before taxes) such as bonds, stocks, mutual funds, loans and other investments (less related expenses).
3 Please note: additional fees may apply to some of these services.
4 If the account balance falls below $25,000 at the end of any quarter, the account will be placed into the Principle Preservation allocation.
5 Considered on a case-by-case basis.
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