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CCF Donor Advised Fund |
CCF Private Foundation Alternative Fund (Supporting Organization) |
Private Foundation |
| Grantmaking and Investments |
Donor recommends grants to qualified nonprofit organizations. Donors may choose from CCF's investment pools. |
Fund's board oversees grantmaking and, in some cases, investments. CCF and donor work together to select board. |
Donor appoints board, which controls investments and grantmaking. |
| Tax Status |
Covered under CCF's public charity status. |
CCF handles application for public charity status. |
Must apply to IRS for private foundation tax-exempt status. |
| Income Tax Deductions For Gifts Of: |
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| Cash |
Up to 50% of adjusted gross income. |
Up to 50% of adjusted gross income. |
Up to 30% of adjusted gross income. |
| Publicly Traded Securities |
Fair market value up to 30% of adjusted gross income. |
Fair market value up to 30% of adjusted gross income. |
Fair market value up to 20% of adjusted gross income. |
| Real Estate & Closely Held Securities |
Fair market value up to 30% of adjusted gross income. |
Fair market value up to 30% of adjusted gross income. |
Deductible at cost basis. |
| Grantmaking Expertise |
Have access to a team of CCF experts who help identify and assess grantees. Extensive research, tools and tips on effective grantmaking and other resources available. |
Have access to a team of CCF experts who help identify and assess grantees. Extensive research, tools and tips on effective grantmaking and other resources available. |
Must arrange and support its own grantmaking and monitoring structure.
Learn about our grantmaking services for private foundations. |
| Distribution Requirements |
None. |
None. |
At least 5% of net asset value annually.
Learn about distributing to a CCF fund. |
If you have created a private foundation but feel overwhelmed by the grantmaking, fiduciary, legal and administrative requirements, consider a variety of services to private foundations that we offer.
