Resources for Individuals & FamiliesResources for Nonprofits
The first step to funding a DAF is to make an initial contribution of personal assets.
These assets can come in many different forms, including: appreciated securities (bonds, mutual funds, ETFs, stocks); business interests (LPs, LLCs, S-Corps, business ownerships); personal property (copyrights, royalties, patents, precious metals); real estate; restricted securities; and life insurance (whole, universal, variable).
Although cash can be used to fund a DAF, non-cash gifts of appreciated, long-term assets, may provide a two-part benefit:
Tax Avoidance
on the sale of an asset.
Tax Deduction
to offset other income, which can allow for great planning opportunities.
