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A named project within Givinga Foundation that supports an approved, fiscally sponsored charitable project—without forming a separate private foundation.
Advisors usually arrive here after a client has said one of these things. A Charitable Foundation Account may be worth exploring when the client describes work to be done, not just charities to support.
Compare the structures →The client wants to assist eligible people directly, which a DAF cannot do. A Charitable Foundation Account can operate an approved assistance project with Givinga Foundation reviewing each request.
The client wants a recognizable charitable project without forming and governing a separate organization.
The client wants to keep giving from the DAF. A Charitable Foundation Account sits alongside it and can be funded from it; it does not replace it.
The client wants a hand in shaping a project but not the cost, time, and governance of standing up a private foundation.
Yes. The account is established as a named project within Givinga Foundation, giving the mission a recognizable identity.
Yes. Family, friends, and supporters can contribute directly to the named project and take part in its work within the approved scope.
From an existing DAF, new cash, appreciated securities, or the client’s network.
See the funding paths →Advisors used to have two options. The Charitable Foundation Account is the third, sitting between the donor-advised fund and the private foundation.
The structures differ in purpose, administration, and governance. The right answer may be one vehicle or a coordinated combination.
Consideration | Donor-advised fund Recommend grants | Charitable Foundation Account Operate a fiscally sponsored project | Private foundation Establish a separate organization |
|---|---|---|---|
| Best aligned to | Ongoing recommendations to eligible charities. | A fiscally sponsored charitable project administered through a named project within Givinga Foundation. | Independent grantmaking and, when structured for it, project operations. |
| Day-to-day work | Primarily grant recommendations. | The client team coordinates the project; Givinga reviews charitable use. | The foundation organizes its own operations and service providers. |
| Outside contributions | Subject to the sponsor’s contribution policies. | The named project can accept contributions from family, friends, fans, and supporters. | The organization may fundraise subject to applicable rules and registrations. |
| Administration | The sponsor administers the account. | Givinga administers the project, its records, and approved payments. | The client’s organization arranges administration and filings. |
| Governance | The sponsor retains control; the client has advisory privileges. | Givinga retains control; the client helps shape the approved project. | A separate board governs the organization. |
| Tax filings | Handled within the sponsoring public charity’s Form 990. | Handled within Givinga Foundation’s Form 990 as a public charity. | Files its own Form 990-PF. |
| Deduction ceiling, cash | 60% of AGI | 60% of AGI | 30% of AGI |
| Deduction ceiling, appreciated securities | 30% of AGI | 30% of AGI | 20% of AGI |
| Excise tax on investment income | None | None | 1.39% |
| Required annual payout | None | None | 5% minimum distribution |
| Advisor role | Support grantmaking strategy and recommendations. | Identify fit, coordinate planning and funding, and remain involved with authorization. | Coordinate creation and ongoing work with legal, tax, and administrative specialists. |
Planning illustration only; not tax advice. Confirm current limits with the client’s tax advisor.
Unsure where a client’s idea belongs?
Bring us the situation →The advisor remains the strategic guide.Givinga Foundation becomes the charitable operating partner.
A Charitable Foundation Account can be funded from the vehicles and assets a client already has, and from the people around their mission.
Explore estimated tax benefits for a new cash or appreciated-securities contribution, then review the assumptions and results with the client’s tax advisor.
Planning illustration only; not tax advice. A grant from an existing DAF does not create another charitable deduction.
Share the mission, the current giving structure, and what the client hopes to do. A Givinga Foundation team member will help you assess whether a Charitable Foundation Account belongs in the conversation.
Please leave out names, medical information, and other personal details about prospective beneficiaries.
The first conversation is a fit assessment; a finished client plan is not required.
Givinga Foundation is a 501(c)(3) public charity · EIN 47-4172718