Charitable Bunching

Charitable Bunching

A tax efficient strategy that leverages a Donor-Advised Fund to reduce taxable income while leaving clients with more money to support causes they care about over time.

A tax efficient strategy that leverages a Donor-Advised Fund to reduce taxable income while leaving clients with more money to support causes they care about over time.

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OUR PROCESS

How it Works

How it Works

Charitable bunching is a strategy that separates the timing of tax-deduction from the timing of when the grants will be made.

Charitable bunching is a strategy that separates the timing of tax-deduction from the timing of when the grants will be made.

1

Front-Load Contributions

Front-loads multiple years-worth of

charitable contributions to a DAF in

a single year.

2

Itemized Deductions

Claim an itemized deduction,

capitalizing on the larger charitable

contribution.

3

Distribute Funds

Distribute money to charity over

time while claiming the standard

deduction in subsequent years.

USE CASES

When is Charitable Bunching

a Good Fit?

01

Consistent Giving

When Donors consistently engage in charitable giving every year.


02

One-Off Income

When Donors received a large amount of one-off taxable income in a given year.

CASE STUDY

Without Charitable Bunching

Without Charitable Bunching

A married couple donates $10,000 per year to several different charities. The couple itemizes their taxes each year, using their $10,000 yearly donation to add to their deduction.

Years 1-5 Without Charitable Bunching

Donation

$10,000

State and Local Taxes

+$10,000

Mortgage Interest

+$8,000

Total Yearly Itemized Deduction

=$28,000

Standard Deductable

-$27,700

Additional Deduction

=$300

Total Donations Over 5 Years

Total Donations Over 5 Years

$50,000

$50,000

Tax Deduction Over 5 Years

Tax Deduction Over 5 Years

$140,000

$140,000

CASE STUDY

With Charitable Bunching

With Charitable Bunching

A married couple donates $10,000 per year to several different charities. With charitable bunching, the donor is going to contribute $50,000 in year 1 to their DAF. Each year they will grant $10,000 to the causes they support.

1 Year With Charitable Bunching

Donation

$50,000

State and Local Taxes

+$10,000

Mortgage Interest

+$8,000

Total Yearly Itemized Deduction

=$68,000

Standard Deductable

-$27,700

Additional Deduction

=$40,300

Years 2-5 With Charitable Bunching

Donation

$27,700

State and Local Taxes

$110,000

Total Donations Over 5 Years

Total Donations Over 5 Years

$50,000

$50,000

Tax Deduction Over 5 Years

Tax Deduction Over 5 Years

$178,000

$178,000

CASE STUDY

(385) 286-5900

support@uicharitable.org

3507 N University Ave
Suite 125
Provo, UT 84604

©2020-2024 UI Ventures LLC, DBA UI Charitable Advisors. All Rights Reserved.
Portions © 2018-2024 University Impact. All rights reserved.
University Impact is recognized as a tax-exempt public charity as described in Sections
501(c)(3), 509(a)(1), and 170(b)(1)(A)(vi) of the Internal Revenue Code. EIN # 82-1504018

(385) 286-5900

support@uicharitable.org

3507 N University Ave
Suite 125
Provo, UT 84604

©2020-2024 UI Ventures LLC, DBA UI Charitable Advisors. All Rights Reserved.
Portions © 2018-2024 University Impact. All rights reserved.
University Impact is recognized as a tax-exempt public charity as described in Sections
501(c)(3), 509(a)(1), and 170(b)(1)(A)(vi) of the Internal Revenue Code. EIN # 82-1504018

With Charitable Bunching

A married couple donates $10,000 per year to several different charities. With charitable bunching, the donor is going to contribute $50,000 in year 1 to their DAF. Each year they will grant $10,000 to the causes they support.

CASE STUDY

Years 1 With Charitable Bunching

Donation

$50,000

State and Local Taxes

+$10,000

Mortgage Interest

+$8,000

Total Yearly Itemized Deduction

=$68,000

Standard Deductable

-$27,700

Additional Deduction

=$40,300

The donor can then claim the standard tax deduction for years 2-5.

Years 2-5 With Charitable Bunching

Donation

$27,700

State and Local Taxes

$110,000

Total donations over 5 years: $50,000
Total tax deduction over 5 years: $178,000

Without Charitable Bunching

A married couple donates $10,000 per year to several different charities. The couple itemizes their taxes each year, using their $10,000 yearly donation to add to their deduction.

Years 1-5 Without Charitable Bunching

Donation

$10,000

State and Local Taxes

+$10,000

Mortgage Interest

+$8,000

Total Yearly Itemized Deduction

=$28,000

Standard Deductable

-$27,700

Additional Deduction

=$300

Total donations over 5 years: $50,000
Total tax deduction over 5 years: $140,000

CASE STUDY

01

Consistent Giving

When Donors consistently engage in charitable giving every year.

02

One-Off Income

When Donors received a large amount of one-off taxable income in a given year.

Charitable
Bunching

A tax efficient strategy that leverages DAFs to reduce taxable income while leaving clients with more money to support causes they care about.

When is Charitable Bunching

a Good Fit?

USE CASES

01

Consistent Giving

When Donors consistently engage in charitable giving every year.

02

One-Off Income

When Donors received a large amount of one-off taxable income in a given year.

How it Works

OUR PROCESS

Enjoy customizable lists, team work tools, and smart tracking all in one place. Set tasks, get reminders, and see your progress simply and quickly.

When is Charitable
Bunching a Good Fit?

USE CASES

1

Front-Load

Contributions

Front-loads multiple years-

worth of charitable

contributions to a DAF in

a single year.

2

Itemized

Deductions

Claim an itemized deduction,

capitalizing on the larger

charitable contribution.


3

Distribute

Funds

Distribute money to charity

overtime while claiming the

standard deduction in

subsequent years.

1

Front-Load Contributions

Front-loads multiple years-worth of

charitable contributions to a DAF in

a single year.

2

Itemized Deductions

Claim an itemized deduction,

capitalizing on the larger charitable

contribution.

3

Distribute Funds

Distribute money to charity over

time while claiming the standard

deduction in subsequent years.