Abstract

http://ssrn.com/abstract=1729373
 


 



All About Donor-Advised Gift Funds: How Middle-Class Families Can Enhance Their Charitable Giving with Maximum Tax Benefits


Norman Otto Stockmeyer


Thomas M. Cooley Law School

August 16, 2001


Abstract:     
The first donor-advised gift fund was established nearly 90 years ago. But it was not until Fidelity Investments created its Charitable Gift Fund in 1992, soon followed by other large brokerage firms and mutual fund companies, that the funds became, in the words of Forbes magazine, "the hottest trend in philanthropy."

Donor-advised gift funds offer a simple, flexible, and tax-efficient way to convert appreciated securities into a "charitable checkbook" from which to make relatively small, routine donations. They are, in effect, charitable foundations "for the rest of us."

This presentation, made at the National YMCA Conference and Training Center at Silver Bay, New York, explains what donor-advised gift funds are and how they work. (Readers are cautioned that certain tax rates, legal restrictions, and administrative regulations may have changed since the presentation was made in 2001.)

Number of Pages in PDF File: 13

Keywords: donor-advised gift funds, tax-efficient donations

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Date posted: December 22, 2010  

Suggested Citation

Stockmeyer, Norman Otto, All About Donor-Advised Gift Funds: How Middle-Class Families Can Enhance Their Charitable Giving with Maximum Tax Benefits (August 16, 2001). Available at SSRN: http://ssrn.com/abstract=1729373 or http://dx.doi.org/10.2139/ssrn.1729373

Contact Information

Norman Otto Stockmeyer (Contact Author)
Thomas M. Cooley Law School ( email )
300 S. Capitol Avenue
P.O. Box 13038
Lansing, MI 48901
United States
HOME PAGE: http://www.cooley.edu
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