• Flexibility to create a fund tailored to your charitable interests
• No out-of-pocket expenses to establish* or maintain your fund
• Sound financial management
• Protection and fulfillment of donor intent
• Access to CCF’s professional staff for guidance on charitable giving
• Savings on administrative, investment management, and grant activity costs since funds are combined into larger pools.
• Fewer restrictions and less paperwork than with private foundations
• Tax benefits:
  • Your cash contributions are fully deductible up to 50% of adjusted gross income (vs. 30% with private foundations)
  • The deduction for cash contributions that exceed 50% of your adjusted gross income in a gifting year may be spread over five additional years to get the full deduction.
  • No excise tax imposed (vs. 2% of net investment income for private foundations)
  • Gifts of appreciated securities and/or property are deductible up to 30% of adjusted gross income (vs. applicable deduction of 20% for gifts of appreciated property to a private foundation)
  • No capital gains taxes on gifts of appreciated securities and/or property
• Freedom to choose anonymity to avoid pressure of solicitation by other groups or to receive public recognition for your generosity from the Foundation
• Satisfaction of knowing your charitable interests will be supported for generations to come

* For gifts of real estate or other tangible property, an appraisal
and/or environmental audit may be required and are paid by the donor.