Donor Advised Funds
A Donor Advised Fund makes charity giving simple, convenient and powerful, helping investors give back, make grants to charities and grow their impact, now and for the future.
Benefits Of Establishing A Donor Advised Fund
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Tax Savings
You will receive a charitable donation receipt when you donate to your fund. Plus, when you donate securities, the tax liability typically associated with the realization of accrued capital gains will be significantly reduced
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Efficiency
Achieve all the financial advantages and personal fulfillment that comes with establishing your own private foundation, with significantly less cost and complexity.
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Control
You advise on the charities you would like to support. You recommend on who and how you would like to manage the assets. Throughout the process, you are kept well-informed on the positive impact of your gift.
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Legacy
Create lasting change by adding to your fund over time. Place a bequest in your Will, donate an RRSP or RRIF, or transfer a paid-up life insurance policy. You can also invite your family and friends to contribute to your fund and get involved in your cause.
Private Foundation vs DAF
You have likely heard of private foundations but may be less familiar with Donor Advisor Funds and might wonder how they compare. Generally speaking, a private foundation gives the donor the most control; however, it is a lot more work to manage and administer and is not as ‘private’ as the name would suggest.
On Deciding Between A Private Foundation And A DAF Consider The Following:
How much time are you prepared to commit to manage and administer the private foundation/DAF?
Do you want to have full control on operational, investment and granting decisions?
How much are you comfortable spending on external administration?
Do you want to be publicly recognized for your gifts?
Do you need an immediate tax deduction, for example for year-end tax planning?
Private Foundation Advantages
Donor has full control over:
Invested assets
Grants to charity
Registered directly with CRA
Public recognition of generosity
DAF Advantages
Quick to set-up (1-2 days vs. 6-12 months for private foundation)
No administration and lower costs
Record keeping and reporting to CRA handled by DAF foundation
Choice of recognition or anonymity with charities
Personal data is not published on CRA’s website for public consumption
Lower entry point