DAFs vs Foundations

DAFs vs Foundations

DAFs vs Foundations

The flexibility that the UI DAF provides makes it very similar to a private foundation, with the exception of the costs and required 5% yearly distribution. DAFs are also significantly more tax-efficient than private foundations.

The flexibility that the UI DAF provides makes it very similar to a private foundation, with the exception of the costs and required 5% yearly distribution. DAFs are also significantly more tax-efficient than private foundations.

The flexibility that the UI DAF provides makes it very similar to a private foundation, with the exception of the costs and required 5% yearly distribution. DAFs are also significantly more tax-efficient than private foundations.

Donor-Advised Funds

Donor-Advised Funds

Private Foundation

Private Foundation

Fees & Setup

Fees & Setup

  • Immediate

  • Low administration fees and startup costs

  • Immediate

  • Low administration fees and startup costs

  • Can take several months  

  • High administrations fees and startup costs 

  • Can take several months  

  • High administrations fees and startup costs 

Causes to Support

Causes to

Support

  • Domestic and International

  • Grants and impact investments

  • Cannot issue grants to individuals

  • Domestic and International

  • Grants and impact investments

  • Cannot issue grants to individuals

  • Domestic and International

  • Grants and Impact Investments

  • Domestic and International

  • Grants and Impact Investments

Tax Benefits

Tax Benefits

  • Cash donation: up to 60% AGI tax deductibility

  • Short-term capital gain property: up to 50% AGI

  • Long-term capital gain property: up to 30% AGI

  • All securities deducted at Fair Market Value

  • Cash donation: up to 60% AGI tax deductibility

  • Short-term capital gain property: up to 50% AGI

  • Long-term capital gain property: up to 30% AGI

  • All securities deducted at Fair Market Value

  • Cash donation: up to 30% AGI tax deductibility

  • Short-term capital gain property: up to 50% AGI

  • Long-term capital gain property: up to 20% AGI

  • Fair Market Value for publicly traded stock 

  • Non-public securities deducted at the cost basis (no appreciation)

  • Cash donation: up to 30% AGI tax deductibility

  • Short-term capital gain property: up to 50% AGI

  • Long-term capital gain property: up to 20% AGI

  • Fair Market Value for publicly traded stock 

  • Non-public securities deducted at the cost basis (no appreciation)

Succession Plan

Succession Plan

  • Can name individuals, businesses, or charities as successor advisors for the DAF

  • Can name individuals, businesses, or charities as successor advisors for the DAF

  • Successors and officers confirmed only by vote of the board

  • Successors and officers confirmed only by vote of the board

Distributions

Distributions

  • No required distributions 

  • No required distributions 

  • IRS requires 5% distributions assets per year

  • IRS requires 5% distributions assets per year

Anonymity

Anonymity

  • Anonymous contributions possible

  • Anonymous contributions possible

  • All contributions are made public

  • All contributions are made public

(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