donor-advised funds and the middle-market philanthropist

What are they?

Why are they valuable?

What’s the collaborative model?

Presented by:

Laura Waller Miller

Gift Planning Professional

Advisor (legal, financial)

Community Foundation

Development / Fundraiser

Philanthropist

Allows for purposeful planning

Multiply and leverage charitable gifts

Permits spontaneous generosity

Donor can be strategic

Lifetime and Legacy giving

Tool for meaningful, ongoing engagement

PASS ON

Values

Beliefs

Life Lessons

TO

Causes

People

Institutions

Source: National Philanthropic Trust –http://www.nptrust.org/what-is-a-donor-advised-fund/

Technical Process

Make irrevocable gift of personal assets

Name the Donor-Advised Fund and appoint advisors, successors

Name charitable beneficiaries (now & later)

Philanthropy for the average person

Immediate maximum allowable tax deduction 50% for cash gifts

30% for other assets

5-year carry forward on gifts that exceed AGI limit

Investment of assets grow tax free

Tax Advantages

DAF

Set aside current $ for a general purpose (philanthropy)

Tax-favored status* Immediate tax

deduction Tax-free growth

Saving, spending plan connected to specific desired results

Set aside current $ for specific purpose (retirement)

Tax-favored status* Deferred or Avoid taxes

Tax-free growth

Saving, spending plan connected to specific desired results

Retirement Account

* This presentation does not constitute tax, financial or legal advice!! Consult your financial, tax and legal advisors for your individual situation.

Medium NW

Business owner

Family

Purposeful philanthropy

Don’t want a lot of administration or compliance

Want to use tax deduction but not ready to commit to any one cause

Any age

Long-term giving – lifetime & legacy

Community Foundations

Large nonprofits (charitable sponsor)

Fidelity, Schwab

American Endowment Foundation

National Philanthropic Trust

Vision

Purpose

Strategic giving

Measurable impact

Actionable, affordable

Family philanthropy

Building the O.P.U.S.

Foundations / Nonprofits

Donors

Advisors

Cause

Donor DAF 1

Donor DAF 2

Donor DAF 3

Facilitator

If you give me a fish,

then you

have fed me

for a day

If you teach me how to fish . . .. . . then you have fed

me until the river is

contaminated or the

shoreline is seized for

development.

But if you teach me to ORGANIZE . . .

. . . then whatever the

challenges, I can join

together with my peers

and we will fashion our

own solution.

Who are you?

Why are you here?

Where are you going?

Process

Structure

Organization

Engagement

Rapid Growth

Laura Waller Miller

Follow the Trends –http://Philanthropy2.wordpress.com

Connect on LinkedIn-

http://www.linkedin.com/in/lauramillermm/

Book a private session - www.Liveninja.com/lauranne/

Join a cohort – Bonsai Philanthropy for fundraisers coming in September – email me for registration New member bonus package . . . .

Unleashed.abundance@gmail.com